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Version v0.3.0
 migrate from 4D to 3D
 docs: income import documentation and plan
 feat: income layouts with mid-year currency transition (2022 RUB→RSD)
 fix: simplify config migration to plain ALTER TABLE ADD COLUMN DEFAULT
 fix: DuckDB ALTER TABLE ADD COLUMN with NOT NULL needs multi-step
 chore: remove from __future__ import annotations from remaining files
 chore: eliminate all local imports, document rule in AGENTS.md
 chore: drop unnecessary from __future__ import annotations (Python 3.13+)
 feat: income table schema, import/verify services, invoke tasks
 docs(taxonomy): insurance/books/toys mapping rules
 nbs: Frankfurter fallback for RUB 2012 (NBS has no RUB before Dec 2012)
 taxonomy: Развлечения/Игрушки → развлечения (beneficiary резолвится отдельно)
 taxonomy: Развлечения/Books|Книги|Журналы → обучение (книги по таксономии)
 taxonomy: year-aware "командировка" rule + English-only comments
 taxonomy: Развлечения/DIY|DYI → гаджеты
 import: Budget 2014 layout + taxonomy mappings
 taxonomy: envelope sim-travel → event=отпуск-YYYY
 taxonomy: Отпуск/Duty Free → алкоголь
 taxonomy: Отпуск/Сейф → сервисы (банковский сейф)
 taxonomy: support Budget 2015 import mappings
 taxonomy: доп. Дача envelope → коммунальные/интернет/мобильник/инструменты
 taxonomy: дача/'',Electro,Колодец → ремонт; инструменты-эвристика для дачи
 Fix rub_2016 layout: _cell uses 1-indexed columns, not 0-indexed
 Add rub_2016 layout and taxonomy mappings for Budget 2016 sheet
 Stop overriding envelope routing with blanket Коммунальные→коммунальные
 Envelope-based sub-category routing for multi-category source_types
 Fix fallback column: only read RUB column when RUB is expected
 Fix 2022 Jan-Mar import: read fallback column C when B is empty
 2026+: RSD is primary, EUR column is informational only
 Taxonomy guard: only ENTRY_GROUPS categories in DB
 4D model: EUR canonical, source pair stored on expenses, full re-import
 Add configurable sheet layouts for historical imports
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