Phase 04: 5 plans in 2 waves - Wave 1: 04-01 (inventory event-ledger), 04-03 (expense tracking), 04-05 (financial reports) — parallel - Wave 2: 04-02 (asset management), 04-04 (expense reports + audit trail) — sequential - Ready for execution Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>