Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.
MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Schema 13 is as shipped and the asset columns are schema 14 (shipped
migrations pinned by hash); the tax-basis K-1 leaves net income open (only
the return has it) and takes a contributed prepaid plan at its book amount
as its section 723 basis; a disposal of contributed property names its
704(c) gain or loss; aliases compare by meaning; fixture amounts made up.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Book value is cost less what the books posted; the schedule's figure is
apart. An asset's acquired date comes from its entry. Contributed
property keeps its section 723 carryover basis apart from its depreciable
basis (the lower of value and adjusted basis), with its 704(c) built-in
gain and method. The K-1 worksheet reports tax-basis capital (Form 1065
Item L) beside the book figures, leaving open what only the CPA knows.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
Members' shares of earnings are split cumulatively by largest remainder in
the closes, the members' equity statement, the K-1 worksheet and the
viewer, so a member's capital on a given day never moves by a cent when its
month is later closed. Old closes replay as they were; the first P3 close
carries any true-up. Feature members_cumulative. Kani and Lean proofs of
the bounded drift; bookspec examples.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
The owner asked that specs come from recognized documents, not from
anyone's memory. There is no single US bookkeeping bible; authority is
layered, and this records it:
- docs/spec/sources/: verbatim excerpts (whitespace normalized), each
with URL, retrieval date, and the SHA-256 of the fetched file, of
public-domain texts: Pacioli's 1494 treatise in Geijsbeek's 1914
translation (double entry, the trial balance, one money, write only
forward, correct by opposite entry, close into capital); IRS Pub. 583,
538, 946, 15; the 1099-MISC/NEC instructions (2025 and 2026); 26 U.S.C.
§6041, §6041A, §704; Treas. Reg. §1.263(a)-1(f) and -4(f); Notice
2015-82; Rev. Proc. 98-25; Form 1065 instructions; 17 U.S.C. §105. The
excerpts were extracted by matching each passage against the fetched
file, so none can contain text the source doesn't.
- docs/spec/rules.md: the rule catalog, B-1 to B-22. Each rule says
AUTHORITY, CONVENTION, or DECISION; cites its sources (FASB's
Codification and Concepts Statement 8 and OpenStax quoted briefly,
never copied: copyright and CC BY-NC-SA); and names the code that
enforces it and the tests and proofs that check it.
- Spec blocks in the code now carry SOURCE: lines into the catalog;
AGENTS.md makes sourcing rule 0 of the formal-methods bar.
Corrections the sources turned up: the de minimis limit is $500 in the
regulation and $2,500 by Notice 2015-82 (both now cited); 1099
thresholds after 2026 are inflation-indexed, so the engine's flat
$2,000 for 2027+ is an open question (B-19). Unverified ASC paragraphs
(360-10-35-4, 340-10, 230-10-45-10, 606-10-55-37B, 210) are listed in
docs/spec/README.md until someone with a FASB basic-view login reads
them.
Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
swaitsandClaude Opus 5.5