The Movement of Equity derived net income from sub-ledgers (calcNetIncome over invoices/expenses/bills), while the P&L and Balance Sheet use the GL. With any direct bank-categorized income/expense the two disagreed — Ashley Manor's SCE was off from the Balance Sheet equity by 9,257.44. Rebuild Movement of Equity from the GL (current-year earnings + GL equity balances) so all three statements tie by construction. Complete the §9 reconciliation matrix: R3 (P&L net income == raw-GL period net income — guards the P&L builder) and R5 (Movement of Equity ending == Balance Sheet total equity) are now computed by cross-checking the report builders against the raw GL; checks render in numeric order. R6 (GL == TB/BS, satisfied by construction) and R9 (direct vs indirect CFO, only indirect built) shown as N/A for matrix completeness. Adds 5 reconcile unit tests (12 total). Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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