feat(fleet): fiscal profile + compliance calendar + ADC register (erp#54, T11 data)

fleet/profile/ goes from stub to the machine-readable business-rules surface
the fleet reads (PRD agent-catalog document surface + compliance ADC framework):

- fiscal.yaml — entity, VAT position, 8 rules (regime reel simplifie until
  2026-12-31 -> quarterly CA3 from 2027-01-01 per LF 2025 art. 38; KM export
  autoliquidation 259-1 CGI box E2; FR 20% deductible; intra-EU reverse
  charge; FX 766/666; SaaS expensed; CCA 455 lane). Every rule carries
  effective_from/effective_until AND decision: adc-NNN; every date cites its
  PRD anchor as an inline comment (verified against factory origin/main).
- calendar.yaml — 15 entries: acomptes TVA (2026-07 month-window, 2026-12-15),
  last CA12 FY-2026 (2027-05-04), CA3 quarterly windows, CFE (December),
  AG comptes annuels (2027-06-30), e-invoicing milestones (2026-09-01
  reception, 2027-09-01 emission/e-reporting), URSSAF echeancier with the
  in-file NOTE that a real direct debit exists since May 2026 (erp#57 revisit
  of the payroll-dormant assumption), KM deferred due dates + renewal stub.
- JSON Schemas for both + scripts/validate.py (stdlib-only: strict YAML-subset
  parser, JSON-Schema-subset checker, rule->ADC resolution, calendar checks).
- decisions/ — ADC register: template + adc-001..005 Accepted formalizations
  (autoliquidation KM, FX->766/666, SaaS expensed, reel simplifie until
  abolition, CCA personal-card lane) + adc-006/007 Proposed stubs (retainer
  currency -> erp#53; capital path -> erp#51). Agents draft, the operator
  Accepts — never the reverse; immutable once merged, supersede never edit.
- Mutation policy in-file: PRs only (T12 proposes, human merges).
- Same-change: profile README stub -> real doc; fleet/README.md layout line
  and AGENTS.md fleet row updated (profile no longer a stub).

Validation: PASS — 8 rules, 15 entries, 7 ADCs, 0 errors, 7 warnings (the
warnings list exactly what awaits operator verification). Human gate left
open on purpose: operator sanity-read of the calendar + Acceptance of
adc-001..005.

Co-Authored-By: Claude Fable 5 <[email protected]>
Claude-Session: https://claude.ai/code/session_01VRShc4QhLLU73FLHx9vskh

fleet/profile/decisions/adc-005-cca-personal-card-lane.md

@@ -0,0 +1,67 @@
+---
+id: adc-005
+title: "Personal-card business expenses through the compte courant d'associé (455 lane)"
+status: Accepted
+decided: 2026-07-18
+effective_from: 2026-01-01
+effective_until: null
+supersedes: null
+superseded_by: null
+---
+
+# adc-005 — Personal-card business expenses through the CCA (455 lane)
+
+> **Accepted as formalization** — "practiced; formalized with erp#57" per the
+> PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
+> Operator sanity read = erp#54 human gate.
+
+## Context
+
+Some business expenses are paid with the operator's personal card instead of
+the Qonto/Wise business accounts — e.g. the Anthropic May/June receipts
+(#2344-8391, #2997-4837) with no matching Qonto debit (erp#57). The books need
+those expenses without any money moving through an agent.
+
+## Decision
+
+A business expense paid personally is recorded as a **normal supplier
+invoice**, and its payment is booked against the **compte courant d'associé**
+(account 455), via the Dolibarr bank account "G.RADUREAU CCA"
+(`fk_account=3`). Reimbursement of the CCA balance is a **separate human
+decision**, never automatic.
+
+## Base légale & doctrine
+
+- PCG account 455 — *associés, comptes courants*.
+- CCA formalities (convention de compte courant, interest terms if any):
+  *not sourced from a PRD leaf — expert-comptable confirmation requested.*
+
+## Alternatives rejected
+
+- **Notes de frais module** — heavier machinery than a one-person SAS needs
+  today; can supersede this lane later if volume justifies it.
+- **Leaving personal-card expenses out of the ERP** — breaks completeness and
+  the piste d'audit fiable (PRD compliance.md § Obligations, PAF row).
+
+## Consequences
+
+- Accounts touched: 455 (payment side) + the expense's class-6 account.
+- The CCA bank account (`fk_account=3`) is **invisible via the bank APIs** — a
+  permanent, flagged manual lane in bank reconciliation (PRD task-inventory
+  § T07 guardrail), never silently ignored.
+- Downstream rule: `fiscal.yaml` `personal-card-cca-lane`.
+- Annexe: related-party (compte courant) balance disclosed at close.
+
+## QA & validation
+
+- Practiced in the current books; remaining entries (Anthropic clarification:
+  which payment rail) are [HUMAN] work tracked in erp#57.
+- Expense-report/CSV visibility for the personal lane is an explicit PRD
+  backlog item (task-inventory § Backlog).
+
+## References
+
+- PRD compliance.md § ADC seed table (adc-005).
+- PRD task-inventory.md § T07 guardrail + § Backlog (expense reports).
+- erp#57 (bucket C — non-invoice entries).
+- `fiscal.yaml` rule `personal-card-cca-lane`.