docs(expenses): define ledger maintenance rules

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**Tricount:** <https://tricount.com/tOMVasoAGxPeQkMAJP> (opens in the app)
All amounts in USD (Tricount group default currency).
Tricount's default currency is USD. Shared expenses are split 50/50 between **KTVT** and **LKMS**. Original currencies are preserved for couple-only expenses.
## Ledger rules
- Every project document that confirms an actual booked or paid expense must have exactly one corresponding row below; duplicate references to the same expense do not create duplicate rows.
- Candidate prices, TBC amounts, refundable deposits, and optional estimated fees are not expenses.
- If the payer is unclear, ask the user—never infer it.
- Ignore differences below US$1 when they plausibly come from currency conversion or rounding.
- Recalculate the settlement after every table change and keep only the final net result.
## Expenses
| Category | Expense | Amount | Paid by |
|---|---|---:|---|
| Accommodation | Sequoia cabin | US$771.75 | MS |
| Accommodation | Yosemite cabin | US$933.75 | MS |
| Accommodation | SF Airbnb | US$755.01 | MS |
| | **Total** | **US$2,460.51** | |
| Category | Expense | Amount | Paid by | Allocation | Source |
|---|---|---:|---|---|---|
| Accommodation | Sequoia cabin | US$771.75 | MS | Shared 50/50 | [`cabin-sequoia-miramonte.md`](bookings/cabin-sequoia-miramonte.md) |
| Accommodation | Yosemite cabin | US$933.75 | MS | Shared 50/50 | [`cabin-yosemite-wawona.md`](bookings/cabin-yosemite-wawona.md) |
| Accommodation | SF Airbnb | US$755.01 | MS | Shared 50/50 | [`airbnb-sf-daly-city.md`](bookings/airbnb-sf-daly-city.md) |
| Accommodation | Los Angeles — DTLA Airbnb | US$860.00 | KT | Shared 50/50 | [`airbnb-la-dtla.md`](bookings/airbnb-la-dtla.md) |
| Accommodation | Las Vegas — Wyndham Desert Rose | US$630.00 | KT | Shared 50/50 | [`wyndham-desert-rose-las-vegas.md`](bookings/wyndham-desert-rose-las-vegas.md) |
| Flights | MS & LK — YVR ↔ SFO | CA$1,369.76 | MS | Couple-only: LKMS | [`flights-ms.md`](bookings/flights-ms.md) |
## Settlement
**KTVT owes LKMS US$485.26.**