Add revenue recognition close controls

[FeeeeelixWong]

/claim #20

Contributes to #20.

Summary

• Adds a self-contained revenue-recognition-close module for the Revenue Infrastructure bounty.
• Focuses on month-end finance close controls rather than another billing, entitlement, metering, procurement, reconciliation, or analytics licensing gate.
• Recognizes earned subscription, compute, and licensing revenue; carries deferred revenue; tracks receivables; queues dunning actions; blocks close certification on credit/refund/collection risks; and emits journal entries, audit events, dashboard actions, and a stable digest.
• Includes synthetic sample data, requirement map, tests, CLI demo, SVG demo frame, and short MP4 demo artifact.

Why this slice is distinct

Existing #20 submissions cover billing engines, usage metering, entitlement decisions, institutional procurement controls, anomaly reconciliation, and privacy-safe analytics licensing. This PR targets the finance close boundary after those systems produce invoice, usage, and deliverable evidence: what can be recognized now, what must remain deferred, what is still receivable, and what finance must resolve before close certification.

Demo

• revenue-recognition-close/docs/demo.mp4
• revenue-recognition-close/docs/demo.svg
• cd revenue-recognition-close && npm run demo

Demo output:

Close: scibase-apr-2026-close
Status: attention-needed
Recognized: US$7,936.30
Deferred after close: US$13,304.79
Receivable: US$12,200.00
Dunning queue: 1
Close holds: 2
Top action: finance-review for INV-2026-0391
Digest: f9ad77383bab48878e78518a808847b46ef555c86e662804b2b7d36f9ba22a98

Verification

cd revenue-recognition-close
npm run check
npm test
npm run demo
ffprobe -v error -select_streams v:0 -show_entries stream=codec_name,width,height,duration -of default=noprint_wrappers=1 docs/demo.mp4
cd ..
git diff --check
git diff --cached --check
rg -n 'api[_-]?key|private[_-]?key|password|secret|token|wallet|ssn' revenue-recognition-close || true

Local results:

revenue-recognition-close tests passed
codec_name=h264
width=1280
height=720
duration=4.000000

Secret scan note: the only match is README explanatory text saying no real customer secret is used.

AI-assisted with OpenAI Codex; I reviewed the implementation and local validation before submitting.

[FeeeeelixWong]

/claim #20