reports-exportlisted

# Reports Export (CSV/XLSX) - **XLSX** (`exceljs`): payroll register, P&L — proper headers, currency columns as raw numbers, frozen header row - **CSV** (`papaparse`): simpler exports — quote fields that may contain commas - Export raw numeric values, never UI formatted display strings - Multi-currency reports carry currency as its own column - Large exports (full year) → background job; single month OK inline - Read from same reporting queries as ledger view — don't fork calculation path Cursor equivalent: `examples/erp-mini/rules/reports-export.mdc`