Add GPU-accelerated accounting network generation kernel

Implement journal entry to directed graph transformation based on
the "Hardware Accelerated Method for Accounting Network Generation"
paper. This enables analysis of money flows between accounts.

Key features:
- FixedPoint128 arithmetic for exact decimal calculations
- Five solving methods with confidence levels:
  - Method A (1.0): Trivial 1-to-1 for 2-line entries
  - Method B (0.95): n-to-n bijective matching
  - Method C (0.85): n-to-m partition matching (subset-sum)
  - Method D (0.70): Aggregation by account
  - Method E (0.50): Decomposition by entity
- Batch and Ring kernel modes
- Temporal windowing for time-range queries
- Suspense account routing for unsolvable entries
- Audit trail linking flows to source journal lines

New types: AccountingFlow, AccountingNetwork, NetworkGenerationStats
New kernels: NetworkGeneration, NetworkGenerationRing
Tests: 17 new tests covering all solving methods

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

Author: mivertowski

crates/rustkernel-accounting/src/lib.rs

@@ -8,19 +8,26 @@
 //! - `GLReconciliation` - Account matching
 //! - `NetworkAnalysis` - Intercompany analysis
 //! - `TemporalCorrelation` - Account correlations
+//! - `NetworkGeneration` - Journal entry to accounting network transformation
+//! - `NetworkGenerationRing` - Streaming network generation
 
 #![warn(missing_docs)]
 
 pub mod coa_mapping;
 pub mod journal;
 pub mod network;
+pub mod network_generation;
 pub mod reconciliation;
 pub mod temporal;
 pub mod types;
 
 pub use coa_mapping::ChartOfAccountsMapping;
 pub use journal::JournalTransformation;
 pub use network::NetworkAnalysis;
+pub use network_generation::{
+    AccountingFlow, AccountingNetwork, FixedPoint128, NetworkGeneration, NetworkGenerationConfig,
+    NetworkGenerationRing, NetworkGenerationStats, SolvingMethod,
+};
 pub use reconciliation::GLReconciliation;
 pub use temporal::TemporalCorrelation;
 
@@ -45,13 +52,27 @@ pub fn register_all(
     // Reconciliation kernel (1)
     registry.register_metadata(reconciliation::GLReconciliation::new().metadata().clone())?;
 
-    // Network kernel (1)
+    // Network analysis kernel (1)
     registry.register_metadata(network::NetworkAnalysis::new().metadata().clone())?;
 
     // Temporal kernel (1)
     registry.register_metadata(temporal::TemporalCorrelation::new().metadata().clone())?;
 
-    tracing::info!("Registered 5 accounting kernels");
+    // Network generation batch kernel (1)
+    registry.register_metadata(
+        network_generation::NetworkGeneration::new()
+            .metadata()
+            .clone(),
+    )?;
+
+    // Network generation ring kernel (1)
+    registry.register_metadata(
+        network_generation::NetworkGenerationRing::new()
+            .metadata()
+            .clone(),
+    )?;
+
+    tracing::info!("Registered 7 accounting kernels");
     Ok(())
 }
 
@@ -64,6 +85,6 @@ mod tests {
     fn test_register_all() {
         let registry = KernelRegistry::new();
         register_all(&registry).expect("Failed to register accounting kernels");
-        assert_eq!(registry.total_count(), 5);
+        assert_eq!(registry.total_count(), 7);
     }
 }