WIP main worktree changes before merge

lib/financials/statement-view-model.test.ts

@@ -210,4 +210,86 @@ describe('statement view model', () => {
       row: { key: 'gp_unmapped', residualFlag: true }
     });
   });
+
+  it('renders unmapped detail rows in a dedicated residual section and counts them', () => {
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows: [
+        createSurfaceRow({ key: 'revenue', label: 'Revenue', category: 'revenue', values: { p1: 100 } })
+      ],
+      statementDetails: {
+        unmapped: [
+          createDetailRow({
+            key: 'unmapped_other_income',
+            label: 'Other income residual',
+            parentSurfaceKey: 'unmapped',
+            values: { p1: 5 },
+            residualFlag: true
+          })
+        ]
+      },
+      categories: [],
+      searchQuery: '',
+      expandedRowKeys: new Set()
+    });
+
+    expect(model.sections).toHaveLength(2);
+    expect(model.sections[1]).toMatchObject({
+      key: 'unmapped_residual',
+      label: 'Unmapped / Residual'
+    });
+    expect(model.sections[1]?.nodes[0]).toMatchObject({
+      kind: 'detail',
+      row: { key: 'unmapped_other_income', parentSurfaceKey: 'unmapped' }
+    });
+    expect(model.visibleNodeCount).toBe(2);
+    expect(model.totalNodeCount).toBe(2);
+  });
+
+  it('matches search and resolves selection for unmapped detail rows without a real parent surface', () => {
+    const rows = [
+      createSurfaceRow({ key: 'revenue', label: 'Revenue', category: 'revenue', values: { p1: 100 } })
+    ];
+    const statementDetails = {
+      unmapped: [
+        createDetailRow({
+          key: 'unmapped_fx_gain',
+          label: 'FX gain residual',
+          parentSurfaceKey: 'unmapped',
+          values: { p1: 2 },
+          residualFlag: true
+        })
+      ]
+    };
+
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails,
+      categories: [],
+      searchQuery: 'fx gain',
+      expandedRowKeys: new Set()
+    });
+
+    expect(model.sections).toHaveLength(1);
+    expect(model.sections[0]).toMatchObject({
+      key: 'unmapped_residual',
+      label: 'Unmapped / Residual'
+    });
+    expect(model.visibleNodeCount).toBe(1);
+    expect(model.totalNodeCount).toBe(2);
+
+    const selection = resolveStatementSelection({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails,
+      selection: { kind: 'detail', key: 'unmapped_fx_gain', parentKey: 'unmapped' }
+    });
+
+    expect(selection).toMatchObject({
+      kind: 'detail',
+      row: { key: 'unmapped_fx_gain', parentSurfaceKey: 'unmapped' },
+      parentSurfaceRow: null
+    });
+  });
 });