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

crates/ledger-core/src/settings.rs

@@ -294,21 +294,21 @@ pub static KEYS: &[Key] = &[
         toml: ("books", "cash_accounts"),
         kind: Kind::Codes,
         sensitivity: Sensitivity::Public,
-        doc: "Account codes that hold cash (bank, savings, cash on hand): the cash flow statement reconciles to them.",
+        doc: "Asset account codes that hold cash (bank, savings, cash on hand): the cash flow statement explains their change.",
     },
     Key {
         name: "books.financing_accounts",
         toml: ("books", "financing_accounts"),
         kind: Kind::Codes,
         sensitivity: Sensitivity::Public,
-        doc: "Liability account codes the cash flow statement treats as financing (loans, and what owners advanced: ASC 230-10-45-14(b)).",
+        doc: "Liability account codes the cash flow statement treats as financing (loans, and what owners advanced: ASC 230-10-45-14(b)); equity is always financing. What a member or lender pays for the company through one is shown as borrowed and spent (D-42).",
     },
     Key {
         name: "books.investing_accounts",
         toml: ("books", "investing_accounts"),
         kind: Kind::Codes,
         sensitivity: Sensitivity::Public,
-        doc: "Asset account codes the cash flow statement treats as investing (loans the company makes, investments it buys: ASC 230-10-20).",
+        doc: "Asset account codes the cash flow statement treats as investing (loans the company makes, investments it buys: ASC 230-10-20); registered fixed assets are investing unlisted.",
     },
     Key {
         name: "books.close_into",