M9: kvitt-import Splitwise importer (SPEC §10.8, FR-17)

CLI per §10.8 with --help, --dry-run and a summary; English and Swedish
headers with member columns matched by name; CSV quoting; payments as
settlements with one allocation; trailing totals row used to reconcile
the account balance (mismatch rolls back, exit 4); non-SEK rows abort
unless --fx; committed category table data/splitwise_categories.csv;
idempotent re-runs through import_key; rows validated with the server's
push checks, audited with source import, no pushes; one BEGIN IMMEDIATE
transaction. Tests over synthetic fixtures only.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01TQd3pEP9UeN2uifbHknQ7B

server/crates/kvitt-import/data/splitwise_categories.csv

@@ -0,0 +1,74 @@
+splitwise_name,language,default_key
+Groceries,en,groceries
+Food and drink - Other,en,groceries
+Liquor,en,groceries
+Dining out,en,restaurants
+Electronics,en,home
+Furniture,en,home
+Household supplies,en,home
+Maintenance,en,home
+Mortgage,en,home
+Rent,en,home
+Services,en,home
+Pets,en,home
+Home - Other,en,home
+Electricity,en,utilities
+Heat/gas,en,utilities
+Water,en,utilities
+Trash,en,utilities
+TV/Phone/Internet,en,utilities
+Cleaning,en,utilities
+Utilities - Other,en,utilities
+Bicycle,en,transport
+Bus/train,en,transport
+Car,en,transport
+Gas/fuel,en,transport
+Parking,en,transport
+Taxi,en,transport
+Transportation - Other,en,transport
+Hotel,en,travel
+Plane,en,travel
+Games,en,entertainment
+Movies,en,entertainment
+Music,en,entertainment
+Sports,en,entertainment
+Entertainment - Other,en,entertainment
+Medical expenses,en,health
+Clothing,en,shopping
+Gifts,en,shopping
+General,en,other
+Childcare,en,other
+Education,en,other
+Insurance,en,other
+Taxes,en,other
+Life - Other,en,other
+Other,en,other
+Livsmedel,sv,groceries
+Mat och dryck - Övrigt,sv,groceries
+Alkohol,sv,groceries
+Restaurangbesök,sv,restaurants
+Elektronik,sv,home
+Möbler,sv,home
+Förbrukningsvaror,sv,home
+Skötsel/underhåll,sv,home
+Avbetalning/Amortering,sv,home
+Hyra,sv,home
+Hem - Övrigt,sv,home
+TV/telefon/internet,sv,utilities
+Buss/tåg,sv,transport
+Bil,sv,transport
+Bensin/bränsle,sv,transport
+Parkering,sv,transport
+Taxi,sv,transport
+Transport - Övrigt,sv,transport
+Hotell,sv,travel
+Musik,sv,entertainment
+Filmer,sv,entertainment
+Sport,sv,entertainment
+Underhållning - Övrigt,sv,entertainment
+Sjukvård/medicin,sv,health
+Presenter,sv,shopping
+Allmänt,sv,other
+Barnomsorg,sv,other
+Försäkringar,sv,other
+Skatter,sv,other