feat: three-concept expenditure model classified by crosswalk membership (#11)

Rewrites expenditure/revenue classification off item-code first-letter
prefixes and onto summary_categories membership (F-018: prefix Y spans
revenue, expenditure, and balance codes), and exposes
expenditure_concept = c("primary", "direct", "total") with primary as
the new default:

  primary = operations + capital + assistance
  direct  = primary + interest + insurance_benefits   (Census Direct)
  total   = direct + intergovernmental                (M/L/Q via ig views)

- inst/sql: flow views (20-25) select by crosswalk membership;
  summary_categories moves to 11- so it registers before them (DuckDB
  binds view sources eagerly). The IG leg gains Q11/Q12/Q18 state
  school-system payments (F-017).
- R: one subtype scope per verb call drives the verb SQL, the
  harmonization exclusion count, and the complete = TRUE grid;
  flow_prefixes survives only to scope recipe suggestions.
  cog_geographic_rollup/cog_peer_compare accept primary|direct, still
  refuse total, and now actually pass the concept through.
- Balance codes can never reach a spending or revenue result
  (uscogdata#25), asserted at both view and verb level.
- Deletes the #11 skip; per the 2026-07-30 owner ruling the F-018 Y01
  proof is asserted against the crosswalk, not the default
  cog_revenue() call (which stays General Revenue pending #12).

Suite: 696 pass / 0 fail / 1 skip (#12, expected).

Closes #11

inst/sql/23-revenue_long_harmonized.sql

@@ -1,6 +1,13 @@
+-- Harmonized-basis twin of 21-revenue_long.sql: same crosswalk-membership
+-- classification (General Revenue = revenue minus insurance_trust), 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)
 FROM long
 WHERE NOT is_aggregate
   AND harmonized_code IS NOT NULL
-  AND LEFT(harmonized_code, 1) IN ('T', 'A', 'U', 'B', 'C', 'D');
+  AND harmonized_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE category_type = 'revenue'
+      AND revenue_subtype <> 'insurance_trust'
+  );