gsinghpal ff6d21a561 feat(fusion_accounting_reports): partner-grouped engine method
Adds engine.compute_partner_grouped(period, account_type=...) that
returns per-partner aggregations with aging buckets (current/1-30/
31-60/61-90/90+). SQL-direct for performance — single GROUP BY query
with conditional sum per bucket.

Foundation for the 3 partner-grouped reports landing in commit 3:
Aged Receivable, Aged Payable, Partner Ledger.

Made-with: Cursor
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