a93162cb70
46-task plan to replace Enterprise account_reports module: - CORE scope: P&L, balance sheet, trial balance, GL with drill-down - HYBRID engine: shared primitives + per-report models - AI augmentation: anomaly detection + LLM-generated commentary - Coexists with Enterprise (group_fusion_show_when_enterprise_absent) - Same V19 conventions + test pyramid + perf-budget discipline as Phase 1 Skeleton: empty manifest + dirs + icon. Tasks 3-46 add the substance. Made-with: Cursor