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

verify/lean/Audit.lean

@@ -49,3 +49,21 @@ open Wanderbooks
 #print axioms Apportion.allocW_cumulative_total
 #print axioms Step.record_changes_no_figure
 #print axioms Reachable.records
+#print axioms net_splits_by_flow
+#print axioms applyCash_conserves
+#print axioms applyCash_exhausts
+#print axioms applyCash_neg
+#print axioms entry_flows_sum
+#print axioms flows_reversal
+#print axioms constructive_nets
+#print axioms constructive_neg
+#print axioms constructive_sections_net
+#print axioms stmt_flows_sum
+#print axioms stmt_flows_reversal
+#print axioms cashflow_sections_sum_to_cash_change
+#print axioms secNet_cash_is_movement
+#print axioms operating_reconciliation_ties
+#print axioms operating_reconciliation_ties_all
+#print axioms cashflow_reversal_nets
+#print axioms Reachable.cashflow_foots
+#print axioms Reachable.cashflow_is_change_in_cash