v0.17.0 — Cost Centers

[0.17.0] — 2026-09-01

Added

• Cost centers — an optional analytical dimension for management reporting.
  Define cost centers (bukio cost-center add/list/show/deactivate/reactivate),
  tag expense/revenue postings at booking time (4700:-100.00@SALES), and run
  bukio report cost-center to see revenue, costs and result per center for any
  period (year, quarter, month, or date range). Cost centers are purely analytical
  — they never block a posting and are invisible to statutory reporting.
  Schema migration 026; nullable cost_center_id on postings; entry-level @CC
  suffix in posting specs; cost center carried through reversals; period filtering
  via --period YYYY-Qn|YYYY-MM, --from/--to, --year; single-center drill-down
  with --cost-center CODE.
• Authz gate for cost centers — cost-center add/deactivate/reactivate mapped
  to admin.chart (owner + bookkeeper); cost-center list/show and
  report cost-center mapped to report.read. Cost-center commands now
  participate in the Tier 0.5 RBAC system like every other command.
• Flexible period filtering on cost-center reports — --period 2026-Q2 or
  --period 2026-08 (quarter/month), --from/--to (arbitrary date range),
  --year (full fiscal year).

Changed

• Code cleanup — ponytail audit cut deprecated CLI aliases, empty PLANNED
  sections, and duplicated CSV parsers.
• README/AGENTS.md — cost-center commands added to command quick reference;
  posting spec documentation updated with @CC suffix; token usage snapshot
  refreshed ($22.05 total, 149 sessions, 37.25 KLOC).

Internal

• Migration 026: cost_centers table + nullable cost_center_id column on
  postings with index.
• 12 new cost-center tests; 941/944 tests passing (3 pre-existing).