Add an automatic excess-depreciation calculator for machinery and
equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period
aware for short and long years), ledger vs asset-register
reconciliation, fail-closed blocking states, and a signed proposal that
books via the dispositions flow (8853/2153). Releases of an over-target
reserve are mandatory and not overridable; increases are optional and
capped server-side.
Fixes#323
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
Mattsson
6782da3e9e