8103dae2be4c08d21db8d1050def0dd36cc14259
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
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