Fixed assets, fully featured: tags, serials, acquisition links, label sheets, the fixed asset register, and an Assets section in the viewer; fix a flaky verify

- core: asset tags (generated PREFIX-0001 or the human's own; unique ignoring case; never reused by another asset) and serial numbers (rules.md B-24); a journaled link from an asset to the entry that acquired it (posted, unreversed, debiting the cost account); fixed_asset_register(as_of), reconciled to the GL (unposted depreciation, unregistered cost)
- store: asset.tagged, asset.serial_set, asset.acquisition_linked journaled, replayed, projected (schema v9); differs_from now also compares control roles and tag history
- config: [books] asset_tag_prefix, default the company's initials without legal-form words
- import: Avery 5160/8160 label sheets with QR codes (geometry vendored from Avery, docs/spec/sources/avery-5160.md); the register as XLSX and PDF
- mcp: register_asset tags (and links) automatically; books.label_asset, books.asset_labels; asset tools take a tag; books.show asset / assets page / register report; export fixed_asset_register (json, csv, xlsx, pdf) and in the CPA package
- viewer: Assets page (register, reconciliation), asset page (identity, schedule posted vs not, entries, documents), Fixed asset register report, global search by tag/serial/description, journal text, needs-attention items
- fix: verify compared snapshot amounts as strings; a zero total summed in hash-map order could print "0" or "0.00", so agreeing books failed verify at random. Now by value (regression test)
- tests: spec-blind suites for tags, register, prefix, store, MCP; label and register PDF/XLSX tests; viewer tests

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

docs/spec/rules.md

@@ -446,3 +446,21 @@ postings stay where they are.
 `check_assign_role`, `Ledger::check_renumber_account` (an assigned role
 frees its code). **Checked:** `ledger-core` `tests/spec_roles.rs`;
 `ledger-store` replay of `role.assigned`.
+
+## B-24 Asset tags: one label per asset, never reused
+
+**Status:** DECISION (Stephen, 2026-10-15)
+
+Each fixed asset may carry a tag, the label stuck on the thing itself
+(generated `PREFIX-0001` or the human's own: 1–32 ASCII letters, digits,
+`- _ . /`), and the manufacturer's serial number. Tags are unique ignoring
+case and are never reused by another asset, even after a retag or a
+disposal, so an old label can never point at the wrong thing. Both are
+journaled. The fixed asset register lists every asset as of a date and
+reconciles to the general ledger's cost and accumulated depreciation
+accounts.
+
+**Enforced:** `Ledger::set_asset_tag` / `check_asset_tag_for`,
+`assets::check_asset_tag`, `assets::check_serial`. **Checked:**
+`ledger-core` `tests/spec_asset_tags.rs`; `ledger-store`
+`tests/asset_tags.rs`; `ledger-mcp` `tests/spec_assets.rs`.