Row 168: the ledger counts only stack issue numbers

Sage, 2026-10-19. Brief: docs/plans/2026-10-19_ledger-stack-refs.md at blob 52ac1975 (amended in 03586947a before the build). Issue #1665, Vikunja P19 372. Reviewer: Dewey.

Base e2ad3aa10. Candidate f3a966ea4, one commit, built in the detached worktree /mnt/storage/scratch/sage-r168. The commit is in the canonical object store, so git show f3a966ea4 works from the canonical checkout. candidate.diff is that output. candidate-manifest.sha256 lists the four changed paths.

What changed

issueNumbers (ledger.mjs) skips a #N when the word right before it is Vikunja, P19, SetSpark or Launchpad, any case, one space between. It's a lookbehind in the existing regex, so all three callers (commit subjects, pi sessions, T3) get it.
stackRefs(commits, sessions, first = FIRST_ISSUE) (ledger.mjs) drops numbers below first from each commit's issues and from the session mentions. A commit left with none drops out, as an untagged commit does. FIRST_ISSUE is 1495 and its comment cites the conversion issue.
cli.mjs calls stackRefs once, between mergeSources and summarize. The new option --first-issue N takes a positive integer and refuses anything else with --first-issue requires a positive integer. Without it the floor is 1495. Gitea's closed issues aren't filtered, so a close-only row below the floor still shows, with no seats.
README: the "no attempt to remap" sentence in Counting rules is replaced with what the ledger counts, and the examples list --first-issue 1.

Why the floor is an option and not inside `issueNumbers`

The first brief put the floor in issueNumbers. About fifteen CLI tests build their repo with #1, #2 and #3, so that would have meant renumbering every fixture. The fixture run helper now passes --first-issue 1 by default, and a test that wants the real floor passes { floor: [] }. Every existing test runs unchanged apart from that helper.

Tests (`packages/ledger/tests/ledger.test.mjs`)

Test	Covers
tracker names skip their numbers; the floor drops the rest of the foreign refs	each brief form as an exact `issueNumbers` array, case and spacing, then `stackRefs` on commits and mentions at the default floor and at 1
the default floor counts only stack issues in the table, commit total and seats	CLI on the fixture repo with no `--first-issue`: table rows `[1, 0, []]`, `[1600, 1, [bob]]`, `[1601, 1, []]`, 2 commits; the same repo at `--first-issue 1` shows the bare `#222` again and 5 commits
--first-issue refuses a missing, zero or non-integer value	missing, `0`, `1.5`, `abc`, `-3`, `--json` and an unsafe integer each exit 1 with the message; `7` runs

The existing issueNumbers test at the old :235 is untouched and passes.

Mutants

/mnt/storage/scratch/sage-r168-out/mut.sh, on ledger.test.mjs, file restored and compared after:

floor removed (keep = () => true): exit 1, 2 failing, both new tests.
tracker-name skip removed (the lookbehind deleted): exit 1, 2 failing, both new tests.

The 10-11 week through the candidate

preview.mjs runs the candidate's readCommits and stackRefs on the canonical refactor log for 2026-10-11..10-17: 557 commits, 94 issues with commits, 513 follow-ups. That matches the read-only recompute behind 29089 (557 commits; 94 + 3 close-only = 97 rows; 513 / 97 = 5.3). The full CLI rerun and the post on #1508 happen after landing.

Gate

/mnt/storage/scratch/sage-r168-out/gate.sh, from the 2026-10-14 template, on f3a966ea4 with a clean tree: every package suite except queue, then every scripts/test-*.sh. GATE_PASSED. 25 steps, each rc=0. 2476 node tests (2320 package, 156 in test-queue) and 422 script selftests, 0 failed, summed with awk over gate.out. pkg-ledger is 89/89. Compose project sage-r168; its network was removed on exit and no container was left.

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