Black Holes as Gated Ledger Transactions The Complete Typed Treatment: BH1–BH10, P as Suspense Account, Entanglement Principle, Cosmological Self-Reference

Erratum (9 October 2026). The identity χ_twist = √(r_s/r) = v_esc/c is incorrect: with K* = K(r_s), √(K/K*) = (r_s/r)³. The saturation threshold is therefore mass-dependent, BH-PO-4 is reopened, and BH6 again depends on BH-PO-4. See the attached erratum. This paper applies a formal typed-closure framework to black holes, treating the complete evaporation lifecycle as a gated accounting transaction rather than a continuous physical process. The central move is a retyping of the pre-emergence state P as a suspense account outside time — not void or nothing, but a non-record holding of zero-net entangled pairs. Because P has no temporal structure, "instantly reconciled" and "infinitely unreconciled" are the same property. This single retyping dissolves the information paradox (a temporal question about an atemporal domain), removes antimatter as a required substance, and identifies the black holes we observe today as necessarily contributors to the P content that expressed as the Big Bang. Ten typed claims (BH1–BH10) cover horizon formation, the horizon as a record boundary, Hawking radiation, ledger consistency, complete evaporation, maximum noun twist as the defining BH characteristic (BH6; now conditional on BH-PO-4, see erratum, geometric settlement as the unified mechanism for all BH emissions, terminal anchor loss, cosmological self-reference, and the removal of exotic substances. Five resolution branches (BR1–BR5) cover the full space of outcomes including a new branch — Terminal Zeroing — in which information is neither preserved nor destroyed but correctly returned to the suspense account with the ledger balancing perfectly. The paper includes an accounting dictionary, ASCII alias table, plain-English atom narrative, retrocausality experiment survey (Wheeler, Kim et al., Ma et al., Aharonov et al., Leifer–Pusey, Cramer), geological compaction analogues, and a complete audit pseudocode. Open obligations are explicitly listed; no claim receives AUTHORIZED_COMMIT without a declared derivation path. Three regimes, three mechanisms, one governance rule. Open obligations, including BH-PO-4 (reopened by the erratum), are listed in the paper v2c-final update (2026-03-07): BH10 antimatter claim boundary formalised — the URM inventory-retyping account is explicitly stated to be consistent with, not a replacement for, standard CP violation and baryogenesis microphysics (Sakharov conditions; η ∼ 10⁻⁹). Three itemised observational falsifiers added: BH10-F1 (diffuse gamma-ray background from matter-antimatter domain boundaries), BH10-F2 (Fermi-LAT antistar population detection), BH10-F3 (CMB parity-odd polarisation C^TB_ℓ / C^EB_ℓ). New related records: ThreeRegime v1.5 (DOI: 10.5281/zenodo.18686005), Early Universe v0.2 (DOI: 10.5281/zenodo.18004776).