feat(savings): Add savings module with categories, transactions, recurring plans
- Categories: regular, deposits, credits, recurring, multi-user, accounts - Transactions: deposits and withdrawals with user tracking - Recurring plans: monthly payment obligations per user - Stats: overdues calculation with allocation algorithm - Excludes is_account categories from total sums - Documentation: docs/SAVINGS.md
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internal/repository/savings.go
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internal/repository/savings.go
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