feat: view registration from inst/sql/

Seven DuckDB views register on session open: long (raw), spending_long
and revenue_long (prefix-filtered, NOT is_aggregate per reader-spec §4),
canonical_fips_xwalk and summary_categories (identity), spending_annotated
and revenue_annotated (LEFT JOIN xwalk + categories for verb composition).

File prefix `NN-` enforces creation order so *_annotated views resolve
their *_long dependencies.

Deviation from plan: series_breaks/cpi_annual/legacy_aggregate_map and
*_with_transforms views are deferred — their backing parquets are not
in the v0.1 corpus (manifest.files.metadata only lists canonical_fips_xwalk
and summary_categories). The verbs will compute CPI adjustment verb-side
against a bundled cpi table in a later task.

inst/sql/10-long.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW long AS
+SELECT *
+FROM read_parquet('{url}data/long/**/*.parquet', hive_partitioning = true);

inst/sql/20-spending_long.sql

@@ -0,0 +1,5 @@
+CREATE OR REPLACE VIEW spending_long AS
+SELECT *
+FROM long
+WHERE LEFT(item_code, 1) IN ('E', 'F', 'G', 'K')
+  AND NOT is_aggregate;

inst/sql/21-revenue_long.sql

@@ -0,0 +1,5 @@
+CREATE OR REPLACE VIEW revenue_long AS
+SELECT *
+FROM long
+WHERE LEFT(item_code, 1) IN ('T', 'A', 'U', 'B', 'C', 'D')
+  AND NOT is_aggregate;

inst/sql/30-canonical_fips_xwalk.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW canonical_fips_xwalk AS
+SELECT *
+FROM read_parquet('{url}data/canonical_fips_xwalk.parquet');

inst/sql/31-summary_categories.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW summary_categories AS
+SELECT *
+FROM read_parquet('{url}data/summary_categories.parquet');

inst/sql/40-spending_annotated.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW spending_annotated AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM spending_long s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

inst/sql/41-revenue_annotated.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW revenue_annotated AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.revenue_subtype
+FROM revenue_long s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

tests/testthat/test-views.R

@@ -0,0 +1,59 @@
+test_that("all expected views register on session open", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+  views <- DBI::dbGetQuery(con,
+    "SELECT table_name FROM information_schema.tables
+     WHERE table_schema = 'main' AND table_type = 'VIEW'"
+  )
+  expected <- c(
+    "long", "spending_long", "revenue_long",
+    "canonical_fips_xwalk", "summary_categories",
+    "spending_annotated", "revenue_annotated"
+  )
+  expect_true(all(expected %in% views$table_name))
+})
+
+test_that("spending_long filters to E/F/G/K prefixes and excludes aggregates", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+  prefixes <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT LEFT(item_code, 1) AS pfx FROM spending_long"
+  )$pfx
+  expect_true(all(prefixes %in% c("E", "F", "G", "K")))
+
+  agg_count <- DBI::dbGetQuery(con,
+    "SELECT count(*) AS n FROM spending_long WHERE is_aggregate"
+  )$n
+  expect_equal(agg_count, 0)
+})
+
+test_that("revenue_long filters to T/A/U/B/C/D prefixes and excludes aggregates", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+  prefixes <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT LEFT(item_code, 1) AS pfx FROM revenue_long"
+  )$pfx
+  expect_true(all(prefixes %in% c("T", "A", "U", "B", "C", "D")))
+
+  agg_count <- DBI::dbGetQuery(con,
+    "SELECT count(*) AS n FROM revenue_long WHERE is_aggregate"
+  )$n
+  expect_equal(agg_count, 0)
+})
+
+test_that("spending_annotated carries category + xwalk columns", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+  row <- DBI::dbGetQuery(con,
+    "SELECT * FROM spending_annotated LIMIT 1"
+  )
+  for (nm in c("canonical_govid", "item_code", "amt",
+               "xwalk_gov_name", "govs_type", "population_acs",
+               "category", "spend_subtype")) {
+    expect_true(nm %in% names(row), info = paste("missing column:", nm))
+  }
+})