chore: regenerate fixture corpus at pipeline_commit e64a046

Tracks the corpus published 2026-07-30, which adds category_type = 'balance'
(pipeline#76) and the I/Q/Y flow codes (pipeline#78) -- the crosswalk
prerequisite for #11's three-concept expenditure model.

Fixture crosswalk goes 291 -> 324 rows and gains balance_subtype. Only three
files change (series_breaks, summary_categories, manifest); no long partition
moves, because the published change was metadata-only.

test-categories.R's vocabulary assertions extended for the new values:
category_type gains 'balance', spending subtypes gain 'interest' and
'insurance_benefits', revenue subtypes gain 'insurance_trust'.
cog_categories() is a catalogue verb so it surfaces every category_type the
corpus carries; the stock/flow guard belongs on the money verbs.

Suite: 0 failures, 2 skips (the #11 and #12 blocks).

tests/testthat/test-categories.R

@@ -8,7 +8,14 @@ test_that("cog_categories returns all categories grouped by subtype", {
   expect_gt(nrow(r), 10L)
   # corpus preserves Census-native "expenditure" vocabulary; the API takes
   # "spending" as a friendlier alias.
-  expect_setequal(unique(r$category_type), c("expenditure", "revenue"))
+  #
+  # `balance` joined as a third category_type with the cash-and-security
+  # holding codes (pipeline#76). `cog_categories()` is a CATALOGUE verb, not a
+  # money verb, so it surfaces every category_type the corpus carries -- the
+  # stock/flow guard belongs on cog_spending()/cog_revenue(), which must never
+  # return a balance row.
+  expect_setequal(unique(r$category_type),
+                  c("expenditure", "revenue", "balance"))
 })
 
 test_that("cog_categories(type = 'spending') returns only expenditure rows", {
@@ -18,8 +25,13 @@ test_that("cog_categories(type = 'spending') returns only expenditure rows", {
   # "assistance" (the J-prefix aid/benefit codes) joined the vocabulary with
   # the crosswalk completion in cog_pipeline#60/#65 -- every flow code
   # carrying dollars now maps to a category.
+  # `interest` (I89, I91-I94) and `insurance_benefits` (Y05/Y06/Y14/Y53)
+  # joined with the I/Q/Y flow batch -- the last two characters of Census's
+  # expenditure taxonomy. `interest` is what makes the three-concept model
+  # computable: primary = direct minus debt service.
   expect_true(all(r$subtype %in%
-                  c("operations", "capital", "intergovernmental", "assistance")))
+                  c("operations", "capital", "intergovernmental", "assistance",
+                    "interest", "insurance_benefits")))
 })
 
 test_that("cog_categories surfaces the intergovernmental spending subtype", {
@@ -37,8 +49,12 @@ test_that("cog_categories(type = 'revenue') returns only revenue rows", {
   skip_if_no_corpus()
   r <- cog_categories(type = "revenue")
   expect_true(all(r$category_type == "revenue"))
+  # `insurance_trust` (Y01/Y02/Y04/Y11/Y12/Y51/Y52) is deliberately NOT
+  # own_source: Census's "General Revenue" excludes insurance trust revenue,
+  # and Y01 alone is $1.31T corpus-wide.
   expect_true(all(r$subtype %in%
-                  c("own_source", "federal", "state", "local_aid")))
+                  c("own_source", "federal", "state", "local_aid",
+                    "insurance_trust")))
 })
 
 test_that("cog_categories(pattern = ...) filters case-insensitively", {