Finalize Reserves plan and implementation tickets

Summary

Explored the existing ledger architecture, refined the Reserves feature through iterative product decisions, wrote a detailed implementation plan, configured the repository for local Markdown issue tracking, and published nine blocker-aware vertical-slice tickets for implementation.

Decisions

• Model reserves as an isolated ledger while displaying selected reserve activity alongside income where appropriate
• Support up to five active named reserves with split deposits, per-reserve overdraft protection, transfers, conversions, reserve-only spending, normal-income releases, and reserve-funded cash expenses
• Use local Markdown tickets under .scratch and a single-context domain documentation layout

Learnings

• The existing Lent and Chit ledgers provide the repository precedent for keeping tracked money movements outside normal transaction analytics
• Reserve-funded normal expenses require linked generated income and expense rows so they balance without allowing independent mutation