Remove legacy TypeScript financial surface mapping, make Rust JSON single source of truth

- Delete standard-template.ts, surface.ts, materialize.ts (dead code)
- Delete financial-taxonomy.test.ts (relied on removed code)
- Add missing income statement surfaces to core.surface.json
- Add cost_of_revenue mapping to core.income-bridge.json
- Refactor standardize.ts to remove template dependency
- Simplify financial-taxonomy.ts to use only DB snapshots
- Add architecture documentation

rust/taxonomy/fiscal/v1/core.income-bridge.json

@@ -27,6 +27,31 @@
       "not_meaningful_for_pack": false,
       "warning_codes_when_used": []
     },
+    "cost_of_revenue": {
+      "direct_authoritative_concepts": [
+        "us-gaap:CostOfRevenue"
+      ],
+      "direct_source_concepts": [
+        "CostOfRevenue",
+        "CostOfGoodsSold",
+        "CostOfSales",
+        "CostOfGoodsAndServicesSold",
+        "CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization",
+        "CostOfProductsSold",
+        "CostOfServices"
+      ],
+      "component_surfaces": {
+        "positive": [],
+        "negative": []
+      },
+      "component_concept_groups": {
+        "positive": [],
+        "negative": []
+      },
+      "formula": "direct",
+      "not_meaningful_for_pack": false,
+      "warning_codes_when_used": []
+    },
     "gross_profit": {
       "direct_authoritative_concepts": [
         "us-gaap:GrossProfit"
@@ -38,24 +63,13 @@
         "positive": [
           "revenue"
         ],
-        "negative": []
+        "negative": [
+          "cost_of_revenue"
+        ]
       },
       "component_concept_groups": {
         "positive": [],
-        "negative": [
-          {
-            "name": "cost_of_revenue",
-            "concepts": [
-              "us-gaap:CostOfRevenue",
-              "us-gaap:CostOfGoodsSold",
-              "us-gaap:CostOfSales",
-              "us-gaap:CostOfGoodsAndServicesSold",
-              "us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization",
-              "us-gaap:CostOfProductsSold",
-              "us-gaap:CostOfServices"
-            ]
-          }
-        ]
+        "negative": []
       },
       "formula": "subtract",
       "not_meaningful_for_pack": false,