swaitsandClaude Opus 5.5
9a1f009f98
check / check (push) Canceled after 0s
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