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

docs/requirements.md

@@ -113,7 +113,9 @@ requirement conflict, the requirement wins.
 
 ## Promoted from future (done)
 
-- **R-? — Cash flow statement** (indirect method). Was R-FUTURE-3.
+- **R-? — Cash flow statement** (direct method, with the reconciliation
+  of net income to operating cash and the noncash investing and financing
+  activities; rules.md B-14, P3 defect 1). Was R-FUTURE-3.
   `ledger-core::reports::cash_flow` + `books.cash_flow`.
 - **R-? — QuickBooks-compatible import/export.** Was R-FUTURE-4.
   `ledger-import` crate: CSV bank/chart import, IIF and XLSX export.