feat: revenue_concept = c("general", "total") off the crosswalk (#12)

Closes the last blocked test in the suite. Owner ruled both halves of the
open question yes on 2026-07-30.

`cog_revenue()` gains `revenue_concept`, mirroring `expenditure_concept`,
with Census's two published concepts defined as crosswalk
`revenue_subtype` sets rather than item-code prefixes:

  general = own_source + federal + state + local_aid   (the default)
  total   = general + utility + liquor_store + insurance_trust

The manual defines the first by subtracting the other three from the
second (4.3), so both are computable only once all four families are
named -- which cog_pipeline#79 does. Insurance trust now includes the
employee-retirement X codes (X01/X02/X05/X08) alongside the Y codes.

- inst/sql: revenue_long / revenue_long_harmonized carry EVERY revenue
  subtype; the concept narrows in R via the existing subtype_scope
  machinery, exactly as expenditure_concept narrows spending_long.
- cog_explain() now prints each verb's OWN concept. It previously
  printed `expenditure_concept` unconditionally, so a cog_revenue()
  caller was told "Concept: primary" -- a spending concept their result
  has nothing to do with.
- Fixture regenerated at pipeline_commit aadb46b (330 crosswalk rows).

Corrected two stale expectations in the blocked test while un-skipping
it. It asserted X01+X04+X05+X08 and omitted X02, which applies to state
governments and is nonzero for Wisconsin; X04 is an exhibit code for an
INTRAgovernmental transfer that Census's own "Total Emp Ret Rev"
excludes. Verified against that Census field: the right set is
X01+X02+X05+X08 = $2,283,883k, exactly. And its expected `total` of
$33,377,093k predated the Y codes being classified -- complete Total
Revenue for WI FY2012 is $34,881,961k (general 31,338,293 + Y 1,259,785
+ X 2,283,883).

Behaviour change worth knowing: `general` is now STRICT Census General
Revenue, so utility and liquor store revenue leave the default. Measured
on the fixture that is 15.9% of what cog_revenue() returned for cities,
vs 1.2% for states and 1.7% for counties.

Suite: 716 pass / 0 fail / 0 skip -- the first time this package has had
no skipped tests.

Closes #12

inst/extdata/fixture_corpus/manifest.json

@@ -1,7 +1,7 @@
 {
   "schema_version": 6,
-  "built_at": "2026-07-30T20:01:56Z",
-  "pipeline_commit": "e64a046",
+  "built_at": "2026-07-31T00:47:27Z",
+  "pipeline_commit": "aadb46b",
   "fixture_note": "Four-year (2011, 2012, 2019, 2020) fixture for uscogdata tests. Full corpus available via USCOGDATA_URL. Regenerated from the sparsified schema-v6 corpus: the wide era (<= FY2011) no longer stores explicit zeros, so FY2011 absence means Census published $0 while FY2012+ absence means not reported. representation.parquet and code_set.parquet carry that rule and ship in full, as do every other metadata table in the publish tree. 2011/2012 straddle both the wide-aggregate -> modern-leaf format boundary (exercised by basis=\"harmonized\" and recipe= queries) and the dense -> sparse representation boundary (SB194); 2019/2020 retain the prior per-capita/CPI regression anchors. Regenerated via data-raw/regenerate_fixture_corpus.R.",
   "data_vintage": {
     "source_vintages": {
@@ -105,12 +105,12 @@
       },
       {
         "path": "data/series_breaks.parquet",
-        "sha256": "381090660c8b8a1bee852e7f63d29b9ecaf10f71870f41c63de92017c83b6f1f",
+        "sha256": "06dcc995ff533e57cc65fa25086cc9bf83ba592c58bf7cc99269dc2576f69944",
         "description": "series_breaks.parquet"
       },
       {
         "path": "data/summary_categories.parquet",
-        "sha256": "e4918abf8e9e6d1372d7ddc255dc199f9c303e250f4106449241b48c68abee67",
+        "sha256": "e3b0efa00ce713b8f45829b89cfde24b55333f26101f0495df82d85997d18d8e",
         "description": "summary_categories.parquet"
       }
     ]

inst/schemas/provenance-v1.json

@@ -25,6 +25,12 @@
       "type": "boolean",
       "description": "TRUE when expenditure_concept = 'total' and at least one requested (year, category) has intergovernmental rows but NO Direct rows in this corpus (typically a legacy aggregate-only family) -- those result rows report the intergovernmental leg alone, not Direct + IG. Always FALSE for expenditure_concept = 'primary' or 'direct'. See the affected rows' `notes` for the recovering recipe, if any."
     },
+    "revenue_concept": {
+      "type": "string",
+      "enum": ["general", "total"],
+      "description": "Which revenue concept produced this result, defined as crosswalk revenue_subtype sets (never item-code prefixes). 'general' (the default) is Census General Revenue: own_source + federal + state + local_aid. 'total' is Census Total Revenue: general plus utility, liquor store and insurance trust revenue. Census defines the first by subtracting the other three from the second (manual section 4.3). Meaningful for cog_revenue() results; spending results carry the default.",
+      "$comment": "The employee-retirement (X) codes inside insurance_trust stop at FY2016, so a 'total' series steps at the FY2016/FY2017 seam for collection-scope reasons (series breaks SB197-SB202)."
+    },
     "harmonization":  { "type": "object" },
     "recipe":         { "type": ["object", "null"] },
     "suggestions":    { "type": "array" },

inst/sql/21-revenue_long.sql

@@ -1,15 +1,18 @@
 -- Revenue rows, classified by crosswalk MEMBERSHIP rather than item-code
 -- first letter (see 20-spending_long.sql for why prefixes cannot work).
--- Scope is Census General Revenue: every crosswalk revenue subtype EXCEPT
--- insurance_trust (Y01/Y02/Y04/Y11/Y12/Y51/Y52). Owner ruling 2026-07-30:
--- the default revenue concept stays general; surfacing insurance-trust
--- revenue through an explicit concept argument is uscogdata#12.
+--
+-- Carries EVERY revenue subtype. Which of Census's two published concepts a
+-- query actually returns is decided per revenue_concept in R
+-- (.verb_spendrev), exactly as expenditure_concept narrows spending_long:
+--   general = own_source + federal + state + local_aid   (the default)
+--   total   = general + utility + liquor_store + insurance_trust
+-- Census defines the first by subtracting the other three from the second
+-- (manual section 4.3), so both concepts need all four families present here.
 CREATE OR REPLACE VIEW revenue_long AS
 SELECT *
 FROM long
 WHERE item_code IN (
     SELECT item_code FROM summary_categories
     WHERE category_type = 'revenue'
-      AND revenue_subtype <> 'insurance_trust'
   )
   AND NOT is_aggregate;

inst/sql/23-revenue_long_harmonized.sql

@@ -1,5 +1,5 @@
 -- Harmonized-basis twin of 21-revenue_long.sql: same crosswalk-membership
--- classification (General Revenue = revenue minus insurance_trust), applied
+-- classification (every revenue subtype; the concept narrows in R), applied
 -- to harmonized_code rather than the published item_code.
 CREATE OR REPLACE VIEW revenue_long_harmonized AS
 SELECT * REPLACE (harmonized_code AS item_code)
@@ -9,5 +9,4 @@ WHERE NOT is_aggregate
   AND harmonized_code IN (
     SELECT item_code FROM summary_categories
     WHERE category_type = 'revenue'
-      AND revenue_subtype <> 'insurance_trust'
   );