UI badge cleanup + /chart-of-accounts route + loop skills (#850)

Bundles three separable concerns:

- style(ui): badge audit + cleanup across 45 files — real-status chips use Badge variants (raw Tailwind colors dropped), non-status count/type/label chips demoted to muted text, clustered badges consolidated; 20 unused imports removed.
- feat(bookkeeping): Kontoplan moved to a dedicated /chart-of-accounts route (nav + command palette wired); /bookkeeping shows the journal list only.
- chore(skills): loop-* automation skills + design-scan workflow under .claude/.

fix(reports): restored the destructive count badge on blocking errors in the periodisk sammanställning (EC Sales List) — a genuine status cue the audit had wrongly flattened; flagged by the PR reviewer and Swedish compliance bot, now clean.

All CI green; compliance bots report no findings.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

components/settings/AgentMemoryPanel.tsx

@@ -298,8 +298,9 @@ export function AgentMemoryPanel() {
 
                     <div className="flex-1 min-w-0 space-y-2">
                       <div className="flex flex-wrap items-center gap-2">
-                        <Badge variant={kindBadge(row.kind)}>{KIND_LABEL[row.kind]}</Badge>
-                        <Badge variant="outline">{SOURCE_LABEL[row.source]}</Badge>
+                        <span className="text-[11px] text-muted-foreground">
+                          {KIND_LABEL[row.kind]} · {SOURCE_LABEL[row.source]}
+                        </span>
                         {dimmed && <Badge variant="secondary">Dold</Badge>}
                       </div>
 
@@ -388,16 +389,3 @@ export function AgentMemoryPanel() {
     </Card>
   )
 }
-
-function kindBadge(kind: Kind): 'default' | 'secondary' | 'outline' | 'success' | 'warning' {
-  switch (kind) {
-    case 'fact':
-      return 'default'
-    case 'preference':
-      return 'secondary'
-    case 'pattern':
-      return 'outline'
-    case 'correction':
-      return 'warning'
-  }
-}