[Param-Harrison]

Summary

The CSV export (and the CLI export command that shares it) now prints the amount column as a formatted decimal (10.00) via formatCents, instead of raw integer cents (1000).

Closes #170

Plan

Plan comment (rev 1):

• AC-1: exportCsv writes formatCents(amountCents) (1000 → 10.00, 1005 → 10.05), verified by bun test tests/csv.test.ts ("formats the amount column as a 2-decimal amount").
• AC-2: the seeded Flat 4B export shows 45.00, 12.00, 30.00, verified by bun test tests/csv.test.ts ("seeded flat-4b export uses formatted amounts").
• AC-3: header and row count unchanged; existing CLI and route export tests pass, verified by make test.
• AC-4: full gate passes, verified by make check.

Deliberately left out (non-goals): no change to src/money/** (including the separate splitCents remainder bug), the CSV header/columns/csvEscape, routes, CLI, auth, schema or stored data. No float math on money.

Gate evidence

FACTORY_GATES: status=GREEN passed=3 failed=0 skipped=1 failed_gates=audit

(audit is skipped; it is not part of make check.)

Verify verdict

Verdict: pass, all four ACs. The verdict comment is on the issue thread (#170) and is not copied here.

Test that bites: with src/csv.ts reverted, "formats the amount column as a 2-decimal amount" fails with Expected ["10.00","10.05"], Received ["1000","1005"]. The seeded-export test fails the same way (["4500","1200","3000"]).

Noted by the reviewer as separate pre-existing issues, not part of this PR: csvEscape does not neutralise formula-leading characters, and formatCents throws on a non-integer amountCents.

Risk and rollback

Low: a change confined to one non-protected module (src/csv.ts) plus a new test file, with no schema or API-shape change. Only the text of the amount values changes. Rollback: revert this PR; stored data is untouched.

Factory run

Stage	Agent	Duration	Tool calls	Cost	Outcome
triage	claude	17s	6	$0.09	ok
plan	claude	28s	5	$0.25	ok
build	claude	1m 12s	17	$0.35	ok
verify	claude	46s	11	$0.32	pass
pr	claude	13s	3	$0.08	ok

Proof: the new test fails without the change.

5 stage runs, 2m 56s, $1.09.

Went well

• triage, plan, build, verify, pr passed on the first attempt
• verify approved on the first round

Needed help

• nothing