20 June 2026
First publication. Five methods scaffolded (Standard, FCFF, FCFE, Owner Earnings, Sector-aware). Six worked-example tickers seeded against latest 10-K filings on EDGAR. Source ledger covers SEC EDGAR, FASB ASC 230 / 842 / 718 / 740, IAS 7, IFRS 16, Damodaran NYU, Buffett 1986 and 2023 letters, IRS Pubs 542 and 946, NAREIT FFO white paper.