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Reporting: show a user-scoped Profit and Loss statement #9

Description

@klondikemarlen

Relates to:

Context

Is your feature request related to a problem? Please describe.
The product promise includes accurate reports, but recorded transactions do not yet produce a user-visible financial summary. Reports must derive from the canonical transaction records rather than a separate aggregate.

Describe the solution you'd like
After transaction CRUD is established, deliver a first reporting slice:

  1. Define an explicit date-range contract and reporting timezone.
  2. Calculate income, expenses, net profit/loss, and category totals from the current user's non-deleted transactions.
  3. Provide a user-scoped API endpoint and an authenticated Profit & Loss page with empty, loading, and error states.
  4. Test the calculation with income, expense, date-boundary, soft-deleted, and cross-user cases.

Describe alternatives you've considered
Building a balance sheet or tax return first would require account balances and regulatory mapping that the current product does not yet model. Profit & Loss is the smallest report that validates the transaction foundation.

Additional context
[INFERENCE] This is the recommended first reporting milestone from the repository's stated reporting goal and the transaction wireframe. It depends on the transaction API and is not a substitute for formal CRA filing requirements.

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