9ff3f391: reconcile upload accepts Finom CSV statements - #342

Task 9ff3f391 — "CLI gap: reconcile upload Finom statement".

Problem

The reconcile flow parses Finom CSV exports only through the email intake (recognizeEmailStatement, backend/src/reconcile/statementIntake.ts). Every explicit upload layer was PDF-only, so a Finom statement CSV had no way into reconciliation except emailing it to the invoice address:

• CLI contentTypeFor mapped only .pdf (cli/src/documentUpload.mjs)
• dataops reconcile upload ran requirePdfBytes unconditionally (cli/src/commands/reconcile.mjs)
• document prepare refused non-PDF statements (backend/src/routes/bookkeepingDocuments.ts)
• completion verified the PDF signature (backend/src/routes/bookkeepingShared.ts)
• recognizeStatement accepted PDFs only (backend/src/reconcile/statementIntake.ts), pinned by tests

Change

• Backend recognition: recognizeStatement now recognizes tabular exports from their header row against the same fixed layouts the email intake uses (FIXED_LAYOUTS.finom: Completed date, Counterparty name, Reference, Amount, Balance — already in repo with a synthetic fixture) plus Revolut, with the selected-account mismatch check. The email intake path is behavior-identical (it now calls recognizeStatement directly; errors carry the filename).
• Identity rule: a Finom CSV prints no IBAN, so the parsed rows have no bank-account identity. prepareStatementImport commits such a statement only when the operator explicitly selected the account (--account finom), which stands in for the header identity; without it the source stays at review exactly as the email intake does (StatementIdentityReviewError). Rows key as unverified:<statementId> per the existing selection machinery, so dedup on re-upload follows the repo's existing conventions: same file replays to the same statement id (statementIdFor(documentId, account, period), preview says "no differences" and requires --replace); overlapping rows from a different file are kept once (earliest upload wins) by rowKeys (date+amount+currency+counterparty+reference, occurrence-numbered). Only a statement that has header identity refuses to coexist with an unverified overlapping source (clearer message now).
• Document storage: bank-statement / private-account-statement documents accept text/csv at prepare and completion; the object must be readable text (no NUL bytes, no PDF signature mismatch). XLSX and every other document type stay PDF-only.
• CLI: dataops reconcile upload --file statement.pdf|statement.csv (upload-statement registered as an alias) validates bytes locally, stores the document and imports it; help documents the CSV/--account rule.

Tests (targeted only, all synthetic)

• backend/tests/reconcile.test.ts: Finom CSV import end to end on an isolated synthetic month (2029-10) — review without account, read-only parse, parse with wrong account, import with account (7 rows, EUR closing balance), idempotent replay (preview identical → --replace keeps the same statement id and rowCount), balance lookup, deduped overlapping second export, unknown-CSV refusal, legacy CSV-backed rows readable.
• backend/tests/bookkeeping-document-atomic-api.test.ts: text/csv prepare+complete succeeds; XLSX still refused at prepare; declared-PDF object with CSV bytes still refused at completion.
• cli/test/reconcile.test.mjs: CSV upload passes text/csv through prepare and imports under the named account; XLSX / PDF-mislabeled / binary-.csv / receipt-.csv refusals keep usage exit codes.

Results

• backend: reconcile.test.ts 11/11, bookkeeping-document-atomic-api + reconcile-email-intake + reconcile-parsers + reconcile-statement-selection 36/36, reconcile-month/-service/-automatch/-backtest/pdf-layouts/platform-payouts/bookkeeping-auto-match 73/73, api-bookkeeping + invoice-finance-extraction + invoice-replace-document + bookkeeping-audit 53/53
• cli: reconcile.test.mjs 30/30, bookkeeping + cli 45/45
• backend tsc --noEmit clean

Read-only toward prod; no real financial data (fixtures are synthetic, invented counterparties). Frontend portal upload stays PDF-only (unchanged) — a portal CSV flow can follow the same backend path later.