feat(go/M2.11-12): wire fuj fees + fuj reconcile subcommands

Add internal/services/membership package: AttendanceLoader,
TransactionLoader, ExceptionLoader interfaces + NewStubSources stub
(returns ErrIOPending until M4 lands real Sheets loaders).

FeesReport and ReconcileReport orchestrate domain/fees + domain/reconcile
and write fixed-width text reports matching Python calculate_fees.py and
match_payments.py print_report output. 13 unit tests cover all formatter
branches and orchestration wiring via fake loaders.

cmd/fuj/main.go: fees and reconcile subcommands now dispatch; sync/infer
retain the [M4] placeholder.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

go/internal/services/membership/format_reconcile.go

@@ -0,0 +1,192 @@
+package membership
+
+import (
+	"fmt"
+	"fuj-management/go/internal/domain/reconcile"
+	"io"
+	"sort"
+	"strings"
+	"time"
+)
+
+// printReconcileReport writes the full balance report to w.
+// Mirrors scripts/match_payments.py print_report().
+//
+// Verify with:
+//
+//	PYTHONPATH=scripts:. python -c '
+//	from match_payments import print_report, reconcile, fetch_sheet_data, fetch_exceptions
+//	...'
+func printReconcileReport(w io.Writer, result reconcile.Result, sortedMonths []string) {
+	monthLabel := func(m string) string {
+		t, err := time.Parse("2006-01", m)
+		if err != nil {
+			return m
+		}
+		return t.Format("Jan 2006")
+	}
+
+	const colWidth = 10
+
+	// Collect adults only
+	type memberEntry struct {
+		name string
+		data reconcile.MemberResult
+	}
+	var adults []memberEntry
+	for name, data := range result.Members {
+		if data.Tier == "A" {
+			adults = append(adults, memberEntry{name: name, data: data})
+		}
+	}
+	sort.Slice(adults, func(i, j int) bool { return adults[i].name < adults[j].name })
+
+	// Header banner
+	fmt.Fprintln(w, strings.Repeat("=", 80))
+	fmt.Fprintln(w, "PAYMENT RECONCILIATION REPORT")
+	fmt.Fprintln(w, strings.Repeat("=", 80))
+
+	// Name column width
+	nameWidth := 20
+	for _, e := range adults {
+		if len(e.name) > nameWidth {
+			nameWidth = len(e.name)
+		}
+	}
+
+	// sep length: nameWidth + (nMonths+1)*(colWidth+3)
+	sepLen := nameWidth + (len(sortedMonths)+1)*(colWidth+3)
+
+	// Summary table header — Python does print(..., end="") then print(f" | {'Balance':>10}")
+	fmt.Fprintf(w, "\n%-*s", nameWidth, "Member")
+	for _, m := range sortedMonths {
+		fmt.Fprintf(w, " | %*s", colWidth, monthLabel(m))
+	}
+	fmt.Fprintf(w, " | %*s\n", colWidth, "Balance")
+	fmt.Fprintln(w, strings.Repeat("-", sepLen))
+
+	var totalExpected, totalPaid int
+
+	for _, e := range adults {
+		fmt.Fprintf(w, "%-*s", nameWidth, e.name)
+		memberBalance := 0
+		for _, m := range sortedMonths {
+			md := e.data.Months[m]
+			expected := md.Expected
+			paid := int(md.Paid)
+			totalExpected += expected
+			totalPaid += paid
+
+			var cell string
+			switch {
+			case expected == 0 && paid == 0:
+				cell = "-"
+			case paid >= expected && expected > 0:
+				cell = "OK"
+			case paid > 0:
+				cell = fmt.Sprintf("%d/%d", paid, expected)
+			default:
+				cell = fmt.Sprintf("UNPAID %d", expected)
+			}
+
+			memberBalance += paid - expected
+			fmt.Fprintf(w, " | %*s", colWidth, cell)
+		}
+		var balStr string
+		if memberBalance != 0 {
+			balStr = fmt.Sprintf("%+d", memberBalance)
+		} else {
+			balStr = "0"
+		}
+		fmt.Fprintf(w, " | %*s\n", colWidth, balStr)
+	}
+
+	// TOTAL footer
+	fmt.Fprintln(w, strings.Repeat("-", sepLen))
+	fmt.Fprintf(w, "%-*s", nameWidth, "TOTAL")
+	for range sortedMonths {
+		fmt.Fprintf(w, " | %*s", colWidth, "")
+	}
+	balance := totalPaid - totalExpected
+	fmt.Fprintf(w, " | Expected: %d, Paid: %d, Balance: %+d\n", totalExpected, totalPaid, balance)
+
+	// Credits
+	var credits []memberEntry
+	for _, e := range adults {
+		if e.data.TotalBalance > 0 {
+			credits = append(credits, e)
+		}
+	}
+	// also non-adult members with positive balance
+	for name, data := range result.Members {
+		if data.Tier != "A" && data.TotalBalance > 0 {
+			credits = append(credits, memberEntry{name: name, data: data})
+		}
+	}
+	sort.Slice(credits, func(i, j int) bool { return credits[i].name < credits[j].name })
+	if len(credits) > 0 {
+		fmt.Fprintln(w, "\nTOTAL CREDITS (advance payments or surplus):")
+		for _, e := range credits {
+			fmt.Fprintf(w, "  %s: %d CZK\n", e.name, e.data.TotalBalance)
+		}
+	}
+
+	// Debts
+	var debts []memberEntry
+	for _, e := range adults {
+		if e.data.TotalBalance < 0 {
+			debts = append(debts, e)
+		}
+	}
+	for name, data := range result.Members {
+		if data.Tier != "A" && data.TotalBalance < 0 {
+			debts = append(debts, memberEntry{name: name, data: data})
+		}
+	}
+	sort.Slice(debts, func(i, j int) bool { return debts[i].name < debts[j].name })
+	if len(debts) > 0 {
+		fmt.Fprintln(w, "\nTOTAL DEBTS (missing payments):")
+		for _, e := range debts {
+			fmt.Fprintf(w, "  %s: %d CZK\n", e.name, -e.data.TotalBalance)
+		}
+	}
+
+	// Unmatched transactions
+	if len(result.Unmatched) > 0 {
+		fmt.Fprintln(w, "\nUNMATCHED TRANSACTIONS (need manual review)")
+		fmt.Fprintf(w, "  %-12s %10s  %-30s %s\n", "Date", "Amount", "Sender", "Message")
+		fmt.Fprintf(w, "  %-12s %10s  %-30s %-30s\n",
+			strings.Repeat("-", 12), strings.Repeat("-", 10),
+			strings.Repeat("-", 30), strings.Repeat("-", 30))
+		for _, tx := range result.Unmatched {
+			fmt.Fprintf(w, "  %-12s %10.0f  %-30s %s\n",
+				tx.Date, tx.Amount, tx.Sender, tx.Message)
+		}
+	}
+
+	// Matched transaction details
+	fmt.Fprintln(w, "\nMATCHED TRANSACTION DETAILS")
+	for _, e := range adults {
+		hasPayments := false
+		for _, m := range sortedMonths {
+			if len(e.data.Months[m].Transactions) > 0 {
+				hasPayments = true
+				break
+			}
+		}
+		if !hasPayments {
+			continue
+		}
+		fmt.Fprintf(w, "\n  %s:\n", e.name)
+		for _, m := range sortedMonths {
+			for _, tx := range e.data.Months[m].Transactions {
+				conf := ""
+				if tx.Confidence == "review" {
+					conf = " [REVIEW]"
+				}
+				fmt.Fprintf(w, "    %s: %.0f CZK from %s — \"%s\"%s\n",
+					monthLabel(m), tx.Amount, tx.Sender, tx.Message, conf)
+			}
+		}
+	}
+}