swaitsandClaude Opus 5.5 9a1f009f98 spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules ...

Read in the ASC basic view and vendored as short quotes with paragraph
numbers (docs/spec/sources/fasb-asc.md). Depreciation: any systematic and
rational allocation of cost less salvage (360-10-35-4); prepaids are
current assets with no prescribed expensing method (340-10-05-4,
210-10-45-1/2); cash flows gross and classified three ways, owners'
advances financing (230-10-45-7/10/14(b)/15(b)); a principal's revenue
is gross (606-10-55-37B). Citation fixed: 230-10-45-14(b), not (2).

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

2026-10-14 14:11:59 -06:00

..

spec

spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules

2026-10-14 14:11:59 -06:00

architecture.md

config, mcp, gui: specs from sources, spec-blind suites, and the bugs they found

2026-10-14 10:13:05 -06:00

capability-parity.md

feat: receipt unlink and attachment withdrawal

2026-10-11 18:40:51 -07:00

glossary.md

Initial commit: wanderbooks accounting semantics engine

2026-10-11 00:46:04 +00:00

mcp-interface.md

spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules

2026-10-14 14:11:59 -06:00

oracle.md

test: fuzzing, Miri, benchmarks, CI, and a strategy note; the journal refuses floats

2026-10-13 15:09:22 -06:00

parallel-run.md

Next steps 5-10: resources, cash flow, QB interop, backfill, HTTP, parallel-run plan

2026-10-11 03:02:53 +00:00

parity.md

feat(core): prove the accounting laws (Kani + Lean); fix three engine gaps

2026-10-13 11:12:13 -06:00

receipt-store.md

store: refusals leave the live books untouched; per-filing names; spec suite

2026-10-13 19:24:34 -06:00

requirements.md

fix(core): due-today is Current; odd cents split by largest remainder

2026-10-13 12:10:55 -06:00

testing.md

spec: ASC paragraphs read directly (360, 340, 210, 230, 606); all confirm the rules

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verification.md

closes: a run of members closes splits cumulatively

2026-10-13 18:58:21 -06:00