B-44: intercompany ledger events, subject review and drill-down evidence
- migration 6: manual_records, ledger_event_revisions chain, current
projections, source claims, subject suggestions, eligible_position_events
- ledger_events.py: bank-event reconciliation, reversal/adjustment/reopen,
append-only revision chain and rebuildable current projection
- subjects.py: fixed subject mirror, draft suggestion dictionary, explicit
administrator subject confirmation with expected_revision + idempotency
- manual_records.py: submit, approve new/link, return/exception/reverse,
candidate hints, idempotent replay and concurrency-safe claims
- positions.py: Decimal aggregation, both-perspective conservation asserts,
cutoff window, unresolved gross buckets, keyset pagination, evidence
visibility (visible/masked/missing)
- server.py: admin + company intercompany APIs with tenant isolation (404 on
cross-tenant reads, 403 on company writes) and auto reconcile wiring
- admin/company portals: balance directory, pair drill-down drawer, evidence
drawer, subject/manual audit queue, company balance summary
- tests: ledger events, subjects, manual records, positions, HTTP API and
migration persistence (233 total, all green)
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