feat(governance): add siax.repo.v3.json (P003) + companion siax.repo.json (v2)

First siax manifest for this repo (none existed). Schema-validated against
siax-standard's siax.repo.v3.schema.json and siax.repo.schema.json (both
valid:true, zero errors), and siax-doctor's `repo` command confirms
REPO-16/REPO-03/REPO-04 all PASS.

Fields reflect the repo's actual current state, not aspiration:
- category: business, tier: satellite (adopted external AGPL-3.0-or-later
  OSS product, upstream Jakob Wennberg/gnubok; not a SIAX-native platform
  capability -- same pattern as crm-siax's Twenty CRM fork).
- operationalState: planned (imported into sax3l 2026-09-10, governance
  scaffold only so far -- PLAN/MASTERPLAN_INDEX.md's X-120 is still at
  SCAFFOLDED, no SIAX-operated deployment/domain/node exists yet).
- replacesSaaS: [Fortnox] per Simon's 2026-09-14 decision (ERPNext/Accounted,
  not Fortnox).
- licenses.approved: false (AGPL-3.0-or-later has real network-copyleft
  implications for a self-hosted operator; no compliance sign-off found).
- decoupled: true, as the v2 schema's business-category rule requires and
  as this repo's actual architecture is (no @siax/* deps, consumes: []).
- appId: null with a written justification (no CL0UD APP_REGISTRY entry).

Pure addition: two new root-level JSON files, nothing else touched.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

siax.repo.json

@@ -0,0 +1,57 @@
+{
+  "$schema": "https://git.siax.io/sax3l/siax-standard/raw/branch/main/schema/siax.repo.schema.json",
+  "repo": "ACCOUNTED",
+  "category": "business",
+  "subcategory": "bookkeeping-engine",
+  "appId": null,
+  "appIdJustification": "No SIAX appId registered. Accounted is an adopted external open-source Swedish bookkeeping product (package.json name \"erp-base\", upstream copyright Jakob Wennberg / gnubok, AGPL-3.0-or-later) brought into the sax3l org on 2026-09-10 as a finance capability alongside ERPNext for engagement bookkeeping (see Simon's 2026-09-14 decision: ERPNext/Accounted, not Fortnox). It is not a SIAX-branded 0-suffix platform product, so it has no CL0UD APP_REGISTRY entry; that assignment is a separate, not-yet-made decision.",
+  "owner": "SIAX Technology AB",
+  "lifecycle": "active",
+  "operationalState": "planned",
+  "gitHost": "git.siax.io",
+  "node": null,
+  "domains": [],
+  "consumes": [],
+  "consumedBy": [],
+  "replacesSaaS": ["Fortnox"],
+  "children": [
+    {
+      "path": "app",
+      "purpose": "Next.js 16 App Router: UI, API route handlers (app/api/**), cron endpoints, and the OAuth 2.1 MCP connector surface (app/api/mcp-oauth)",
+      "lifecycle": "active"
+    },
+    {
+      "path": "lib/core/bookkeeping",
+      "purpose": "Double-entry bookkeeping engine: voucher commit/storno, period locks, correction chains, enforced by Postgres triggers per Bokforingslagen",
+      "lifecycle": "active"
+    },
+    {
+      "path": "packages/accounted-mcp",
+      "purpose": "Current-generation MCP tool package (150+ bookkeeping tools) for agent access; additive successor to gnubok-mcp",
+      "lifecycle": "active"
+    },
+    {
+      "path": "packages/gnubok-mcp",
+      "purpose": "Legacy-named MCP compatibility package kept for existing MCP installs/API-key prefixes (gnubok_sk_/gnubok_inv_); never to be renamed per CLAUDE.md",
+      "lifecycle": "active"
+    },
+    {
+      "path": "extensions",
+      "purpose": "Opt-in extension system (AI categorization, receipt OCR, email/calendar, bank/Peppol/Skatteverket connectors); core code must never import from here",
+      "lifecycle": "active"
+    },
+    {
+      "path": "supabase/migrations",
+      "purpose": "Postgres schema migrations, including the legally-required enforcement triggers (migration 017) and RLS policies",
+      "lifecycle": "active"
+    },
+    {
+      "path": "claude-plugin",
+      "purpose": "Claude Code plugin distributing approval-gated workflow skills (/accounted:bookkeep, /accounted:vat, /accounted:year-end)",
+      "lifecycle": "active"
+    }
+  ],
+  "capabilityPrefix": "accounted",
+  "packageName": "erp-base",
+  "decoupled": true
+}

siax.repo.v3.json

@@ -0,0 +1,113 @@
+{
+  "$schema": "https://git.siax.io/sax3l/siax-standard/raw/branch/main/schema/siax.repo.v3.schema.json",
+  "standardVersion": "3.0",
+  "repo": "ACCOUNTED",
+  "tier": "satellite",
+  "category": "business",
+  "subcategory": "bookkeeping-engine",
+  "appId": null,
+  "appIdJustification": "No SIAX appId registered. Accounted is an adopted external open-source Swedish bookkeeping product (package.json name \"erp-base\", upstream copyright Jakob Wennberg / gnubok, AGPL-3.0-or-later) brought into the sax3l org on 2026-09-10 as a finance capability alongside ERPNext for engagement bookkeeping (see Simon's 2026-09-14 decision: ERPNext/Accounted, not Fortnox). It is not a SIAX-branded 0-suffix platform product, so it has no CL0UD APP_REGISTRY entry; that assignment is a separate, not-yet-made decision.",
+  "owner": "SIAX Technology AB",
+  "lifecycle": "active",
+  "operationalState": "planned",
+  "gitHost": "git.siax.io",
+  "canonicalRemote": "https://git.siax.io/sax3l/accounted.git",
+  "mirrors": [
+    {
+      "host": "github.com",
+      "url": "https://github.com/erp-mafia/accounted.git",
+      "role": "mirror",
+      "direction": "push-from-canonical"
+    }
+  ],
+  "node": null,
+  "domains": [],
+  "consumes": [],
+  "consumedBy": [],
+  "replacesSaaS": ["Fortnox"],
+  "children": [
+    {
+      "path": "app",
+      "purpose": "Next.js 16 App Router: UI, API route handlers (app/api/**), cron endpoints, and the OAuth 2.1 MCP connector surface (app/api/mcp-oauth)",
+      "lifecycle": "active"
+    },
+    {
+      "path": "lib/core/bookkeeping",
+      "purpose": "Double-entry bookkeeping engine: voucher commit/storno, period locks, correction chains, enforced by Postgres triggers per Bokforingslagen",
+      "lifecycle": "active"
+    },
+    {
+      "path": "packages/accounted-mcp",
+      "purpose": "Current-generation MCP tool package (150+ bookkeeping tools) for agent access; additive successor to gnubok-mcp",
+      "lifecycle": "active"
+    },
+    {
+      "path": "packages/gnubok-mcp",
+      "purpose": "Legacy-named MCP compatibility package kept for existing MCP installs/API-key prefixes (gnubok_sk_/gnubok_inv_); never to be renamed per CLAUDE.md",
+      "lifecycle": "active"
+    },
+    {
+      "path": "extensions",
+      "purpose": "Opt-in extension system (AI categorization, receipt OCR, email/calendar, bank/Peppol/Skatteverket connectors); core code must never import from here",
+      "lifecycle": "active"
+    },
+    {
+      "path": "supabase/migrations",
+      "purpose": "Postgres schema migrations, including the legally-required enforcement triggers (migration 017) and RLS policies",
+      "lifecycle": "active"
+    },
+    {
+      "path": "claude-plugin",
+      "purpose": "Claude Code plugin distributing approval-gated workflow skills (/accounted:bookkeep, /accounted:vat, /accounted:year-end)",
+      "lifecycle": "active"
+    }
+  ],
+  "runtime": {
+    "language": "typescript",
+    "node": ">=20",
+    "framework": "next",
+    "packageManager": "npm"
+  },
+  "canonical": true,
+  "parentRepo": null,
+  "capabilities": [],
+  "surfaces": ["ui", "api", "mcp"],
+  "contracts": {},
+  "identity": {
+    "workloadIdentity": false,
+    "authProvider": "supabase",
+    "tenantScoped": true
+  },
+  "persistence": {
+    "stateful": true,
+    "database": "postgres",
+    "storage": "other"
+  },
+  "deployment": {
+    "node": null,
+    "dedicated": false,
+    "environments": []
+  },
+  "observability": {
+    "health": true,
+    "ready": false,
+    "metrics": false,
+    "otel": false
+  },
+  "reliability": {
+    "slo": false,
+    "backupFrequency": "none",
+    "provenRestore": false,
+    "rollback": false
+  },
+  "engines": ["postgres", "supabase", "redis"],
+  "licenses": {
+    "spdx": "AGPL-3.0-or-later",
+    "approved": false
+  },
+  "productionEvidence": {
+    "verified": false
+  },
+  "decoupled": true,
+  "packageName": "erp-base"
+}