2 Commits

Include renames

Author	SHA1	Message	Date
swaitsandClaude Opus 5.5	eb4329bb2a	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	2026-10-21 09:35:32 -06:00
swaitsandClaude Opus 5.5	a7f3cc09a9	P3: odd cents split the same running way everywhere (defect 17, D-38) ... 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	2026-10-20 21:35:00 -06:00