P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

README.md

@@ -9,8 +9,9 @@ through MCP. Self-hosted, no rent.
 
 - **`ledger-core`** — the semantics engine. Exact decimal money, five
   account types, balanced journal entries, immutable posted log with
-  reversing entries, trial balance, P&L, balance sheet, indirect-method
-  cash flow, fixed-asset register with straight-line depreciation.
+  reversing entries, trial balance, P&L, balance sheet, the statement of
+  cash flows (direct method, with the reconciliation and noncash
+  schedules), fixed-asset register with straight-line depreciation.
 - **`ledger-store`** — durable storage. The source of truth is an
   append-only, hash-chained JSONL journal; SQLite is a disposable
   projection rebuilt from it; receipts live in a content-addressed blob