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

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src

P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

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tests

P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

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Cargo.toml

P3: the IIF in plain ASCII with every change listed, and the CPA package as of one day (defects 7, 21)

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