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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