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Design for replacing the SyncFusion spreadsheet on income-budget-report-income1 and its 6 sibling menus with a native Angular tree component. Covers the 3 structurally-distinct document groups found in the real production files (draft rounds 1-3, allocation/adjustment 4-6, material-cost matrix type 10), the shift from source-locked-vs-editable data (ร.2/ร.4/ร.5/ร.6 as read-only source, only committee-adjusted amounts editable), and the new income_budget_report/income_budget_report_line data model replacing the .xlsx-blob storage. Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_011R9j5gaw2qsoh9ypWQeXxi