docs: implementation plan for cog_balances() (#25)

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Six TDD tasks: the two views + registration gate, the core verb, per_capita
and adjust_to_year, recipe=, balance_caveats provenance, docs.

Every internal the plan calls was verified to exist with the signature used
(.build_verb_sql, .shape_recipe_result, .attach_per_capita, .run_recipe,
.require_schema_v5, ...), so the tasks reuse the shared machinery rather than
reimplementing it. The verb deliberately does not route through
.verb_spendrev(), whose concept scoping, IG leg and complete= grid are all
flow-specific.

Test government is ALABAMA STATE GOVT (010000226085), which covers every case
in the bundled fixture: W01/W31/W61 in 2012/2019/2020, X21+Z77 in 2012,
Y07/Y08 throughout, and X40 in 2011 -- so the wide-era recipe bridge is
testable offline.

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jared

2026-08-03 09:36:42 -04:00

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