Server overhaul: one place for stored-row reads and the shared inserts

api::rows now also loads settlements, audit entries and the epoch (sync::rows is gone; audit enums parse through
rows::token) and owns the expense, split, settlement and allocation inserts that sync push, recurring generation and
the importer each had their own copy of (rows::Origin carries the server-owned columns). accounts::insert_account and
replace_shares are shared with the importer. Recurring generation moves the per-period expense into
create_period_expense. No SQL, wire or log change.

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

server/crates/kvitt-server/src/api/accounts.rs

@@ -51,7 +51,8 @@ async fn check_name_free(
     }
 }
 
-async fn replace_shares(
+/// Replaces the account's `account_default_shares` rows.
+pub async fn replace_shares(
     conn: &mut SqliteConnection,
     account_id: Uuid,
     shares: &[(Uuid, i64)],
@@ -73,6 +74,32 @@ async fn replace_shares(
     Ok(())
 }
 
+/// Inserts a live, unarchived account row (without its default shares, see [`replace_shares`]); `name` is the
+/// trimmed name.
+pub async fn insert_account(
+    conn: &mut SqliteConnection,
+    id: Uuid,
+    name: &str,
+    created_by: Uuid,
+    now_ts: &str,
+    server_version: i64,
+) -> Result<(), AppError> {
+    sqlx::query(
+        "INSERT INTO accounts (id, name, name_key, created_by_user_id, created_at, updated_at, archived_at, \
+         deleted_at, server_version) VALUES (?, ?, ?, ?, ?, ?, NULL, NULL, ?)",
+    )
+    .bind(id.to_string())
+    .bind(name)
+    .bind(name_key(name))
+    .bind(created_by.to_string())
+    .bind(now_ts)
+    .bind(now_ts)
+    .bind(server_version)
+    .execute(&mut *conn)
+    .await?;
+    Ok(())
+}
+
 async fn reload(conn: &mut SqliteConnection, id: Uuid) -> Result<Account, AppError> {
     rows::account(conn, id)
         .await?
@@ -107,19 +134,7 @@ pub async fn create_account(
     let id = Uuid::now_v7();
     let now = state.clock.now_ts();
     let version = db::next_server_version(&mut tx).await?;
-    sqlx::query(
-        "INSERT INTO accounts (id, name, name_key, created_by_user_id, created_at, updated_at, archived_at, \
-         deleted_at, server_version) VALUES (?, ?, ?, ?, ?, ?, NULL, NULL, ?)",
-    )
-    .bind(id.to_string())
-    .bind(&name)
-    .bind(&key)
-    .bind(device.user_id.to_string())
-    .bind(&now)
-    .bind(&now)
-    .bind(version)
-    .execute(&mut *tx)
-    .await?;
+    insert_account(&mut tx, id, &name, device.user_id, &now, version).await?;
     replace_shares(&mut tx, id, &shares).await?;
     let account = reload(&mut tx, id).await?;
     tx.commit().await?;