Milestones 0 and 1: foundation and money in (20261007.10)

Foundation: single arm64 container (Hono + SQLite via Drizzle, React + Vite),
local sign-in with long-lived sessions and passkeys, roles (read-only, full
access, admin), nightly and pre-upgrade backups, light and dark themes,
date-based version numbers, and the ideas lightbulb behind IDEAS_ENABLED.

Money in: accounts with balances, CSV import with bank detection, a column
mapping pop-up for unknown layouts, duplicate checks, transfer pairing and
undo; one-tap review with learned rules; activity with search, splits, tags,
notes and cash entries. Statement files are blocked from commits by a
pre-commit hook; tests use synthetic fixtures only.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

server/drizzle/0000_foundation.sql

@@ -0,0 +1,77 @@
+CREATE TABLE `change_log` (
+	`id` integer PRIMARY KEY AUTOINCREMENT NOT NULL,
+	`at` text NOT NULL,
+	`user_id` integer,
+	`action` text NOT NULL,
+	`entity` text NOT NULL,
+	`entity_id` text,
+	`detail` text,
+	FOREIGN KEY (`user_id`) REFERENCES `user`(`id`) ON UPDATE no action ON DELETE set null
+);
+--> statement-breakpoint
+CREATE INDEX `change_log_at_idx` ON `change_log` (`at`);--> statement-breakpoint
+CREATE TABLE `idea` (
+	`id` integer PRIMARY KEY AUTOINCREMENT NOT NULL,
+	`title` text NOT NULL,
+	`description` text DEFAULT '' NOT NULL,
+	`status` text DEFAULT 'new' NOT NULL,
+	`admin_note` text,
+	`path` text,
+	`app_version` text,
+	`user_agent` text,
+	`user_id` integer,
+	`created_at` text NOT NULL,
+	`updated_at` text NOT NULL,
+	FOREIGN KEY (`user_id`) REFERENCES `user`(`id`) ON UPDATE no action ON DELETE set null
+);
+--> statement-breakpoint
+CREATE INDEX `idea_status_idx` ON `idea` (`status`);--> statement-breakpoint
+CREATE TABLE `passkey` (
+	`id` text PRIMARY KEY NOT NULL,
+	`user_id` integer NOT NULL,
+	`name` text NOT NULL,
+	`public_key` blob NOT NULL,
+	`counter` integer DEFAULT 0 NOT NULL,
+	`transports` text,
+	`device_type` text,
+	`backed_up` integer DEFAULT false NOT NULL,
+	`created_at` text NOT NULL,
+	`last_used_at` text,
+	FOREIGN KEY (`user_id`) REFERENCES `user`(`id`) ON UPDATE no action ON DELETE cascade
+);
+--> statement-breakpoint
+CREATE INDEX `passkey_user_idx` ON `passkey` (`user_id`);--> statement-breakpoint
+CREATE TABLE `session` (
+	`id` text PRIMARY KEY NOT NULL,
+	`user_id` integer NOT NULL,
+	`kind` text DEFAULT 'browser' NOT NULL,
+	`device_label` text NOT NULL,
+	`user_agent` text,
+	`ip` text,
+	`created_at` text NOT NULL,
+	`last_seen_at` text NOT NULL,
+	`expires_at` text NOT NULL,
+	FOREIGN KEY (`user_id`) REFERENCES `user`(`id`) ON UPDATE no action ON DELETE cascade
+);
+--> statement-breakpoint
+CREATE INDEX `session_user_idx` ON `session` (`user_id`);--> statement-breakpoint
+CREATE TABLE `setting` (
+	`key` text PRIMARY KEY NOT NULL,
+	`value` text NOT NULL
+);
+--> statement-breakpoint
+CREATE TABLE `user` (
+	`id` integer PRIMARY KEY AUTOINCREMENT NOT NULL,
+	`username` text NOT NULL,
+	`display_name` text NOT NULL,
+	`password_hash` text NOT NULL,
+	`access` text DEFAULT 'full' NOT NULL,
+	`is_admin` integer DEFAULT false NOT NULL,
+	`theme` text DEFAULT 'system' NOT NULL,
+	`must_change_password` integer DEFAULT false NOT NULL,
+	`created_at` text NOT NULL,
+	`updated_at` text NOT NULL,
+	`deleted_at` text
+);
+--> statement-breakpoint
+CREATE UNIQUE INDEX `user_username_unique` ON `user` (`username`);