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- Install jszip dependency (~100KB, pure JS) - New src/lib/server/export/financial.ts builds a year-scoped ZIP with one CSV per logical table: company, projects, parties (incl archived), employees (incl terminated), budget_allocations, expenses, invoices + line items, salary_history (effective on/before year end), payslips + line items, packages (with carrier label and customs link), external_transactions (with provider label and matched expense), company_log - All CSVs prefixed with UTF-8 BOM for Excel/Thai support - Reference tables include soft-deleted rows so historical FKs resolve - Routes and UI to follow in next commit Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>