## Summary

<!-- Brief description of the changes. What problem does this solve? -->

## Type of Change

<!-- Check the relevant option -->

- [ ] Bug fix (non-breaking change that fixes an issue)
- [ ] Feature (non-breaking change that adds functionality)
- [ ] Breaking change (fix or feature that would cause existing functionality to change)
- [ ] Documentation (changes to docs only)
- [ ] Refactor (code change that neither fixes a bug nor adds a feature)

## Changes

<!-- List the main changes -->

-

## Testing

<!-- How did you test these changes? -->

- [ ] `cargo test` passes
- [ ] `cargo clippy` passes
- [ ] Tested manually with a beancount file
- [ ] Added new tests for the changes

## Checklist

<!-- Complete before requesting review -->

- [ ] My code follows the project's style guidelines
- [ ] I have performed a self-review of my code
- [ ] I have added tests that prove my fix/feature works
- [ ] New and existing tests pass locally
- [ ] I have updated documentation if needed
- [ ] My changes don't introduce new warnings

## Review Focus

<!-- Help reviewers know what to focus on -->

- [ ] Please review the algorithm/logic
- [ ] Please review for beancount compatibility
- [ ] Please review for performance
- [ ] Please review test coverage
- [ ] General review is fine

## Related Issues

<!-- Link to related issues: Fixes #123, Closes #456 -->

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### For Reviewers

**Review checklist** (see [CONTRIBUTING.md](../CONTRIBUTING.md#what-reviewers-check)):

1. Correctness - Does the code do what it claims?
1. Tests - Are there sufficient tests?
1. Beancount compatibility - Does it match Python beancount?
1. Performance - Any obvious issues?
1. Security - Any vulnerabilities?
1. Documentation - Are public APIs documented?
