feat: reporting-allocate AI-plan cost across work
Split a booked AI-plan fact across workplans or repos using measured tokens, measured+estimated tokens, session counts, or an even split. Unmeasured remainder stays a residual. The record is not resource-control AllocationEvidence and does not create booked spend.
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@ -275,7 +275,7 @@ slices require a method. No session files are parsed and no
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```task
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id: FIN-WP-0007-T05
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status: todo
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status: done
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priority: medium
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state_hub_task_id: "db098143-90b7-475c-8846-e4c274e50b4a"
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```
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@ -299,6 +299,12 @@ Done when a one-plan, two-workplan fixture reconciles to the booked
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effective amount, names its method, keeps residual when coverage is
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incomplete, and is not stored as `AllocationEvidence`.
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Completed 2026-08-15: `ledger allocate-plan` writes a reporting
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allocation for an `ai-plan` fact. One plan / two workplans at 100 and
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50 measured tokens of a 200-token pool leaves a 0.25 unmeasured
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residual and still sums to the booked €200. The record is not stored
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as `AllocationEvidence` and does not change booked totals.
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## Publish an effectiveness report
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```task
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