Initial implementation of the reconciliation script

Standalone Ruby script reconciling GoCardless payments, Dolibarr
invoices (via API), and Shine bank statements. Three-pass engine:
GC↔Dolibarr matching, open invoice audit, payout↔bank verification.
Includes dry-run and --fix mode to auto-mark Dolibarr invoices as paid.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

bin/reconcile

@@ -0,0 +1,88 @@
+#!/usr/bin/env ruby
+# frozen_string_literal: true
+
+require "optparse"
+require "date"
+require_relative "../lib/boot"
+
+options = {
+  fix: false,
+  from: nil,
+  to: nil,
+  gc: nil,
+  shine: nil
+}
+
+OptionParser.new do |opts|
+  opts.banner = <<~BANNER
+    Usage: bin/reconcile --from DATE --to DATE --gc PATH [--shine PATH] [--fix]
+
+    Options:
+  BANNER
+
+  opts.on("--from DATE", "Start date (YYYY-MM-DD), inclusive") do |v|
+    options[:from] = Date.parse(v)
+  end
+
+  opts.on("--to DATE", "End date (YYYY-MM-DD), inclusive") do |v|
+    options[:to] = Date.parse(v)
+  end
+
+  opts.on("--gc PATH", "GoCardless payments CSV file path") do |v|
+    options[:gc] = v
+  end
+
+  opts.on("--shine PATH", "Shine bank statement CSV file path (optional)") do |v|
+    options[:shine] = v
+  end
+
+  opts.on("--fix", "Apply fixes: mark matching Dolibarr invoices as paid via API") do
+    options[:fix] = true
+  end
+
+  opts.on("-h", "--help", "Show this help") do
+    puts opts
+    exit
+  end
+end.parse!
+
+# Validate required options
+errors = []
+errors << "--from is required" unless options[:from]
+errors << "--to is required" unless options[:to]
+errors << "--gc is required" unless options[:gc]
+errors << "--gc file not found: #{options[:gc]}" if options[:gc] && !File.exist?(options[:gc])
+errors << "--shine file not found: #{options[:shine]}" if options[:shine] && !File.exist?(options[:shine])
+
+unless errors.empty?
+  errors.each { |e| warn "Error: #{e}" }
+  exit 1
+end
+
+# Run reconciliation
+client   = Dolibarr::Client.new
+fetcher  = Reconciliation::DolibarrFetcher.new(client, from: options[:from], to: options[:to])
+gc_data  = Reconciliation::GocardlessParser.parse(options[:gc], from: options[:from], to: options[:to])
+shine_data = options[:shine] ? Reconciliation::ShineParser.parse(options[:shine]) : []
+
+dolibarr_invoices = fetcher.fetch_invoices
+
+engine = Reconciliation::Engine.new(
+  dolibarr_invoices: dolibarr_invoices,
+  gc_payments:       gc_data,
+  shine_transactions: shine_data,
+  from: options[:from],
+  to:   options[:to]
+)
+
+result = engine.run
+
+reporter = Reconciliation::Reporter.new(result, from: options[:from], to: options[:to])
+reporter.print_summary
+
+if options[:fix]
+  fixer = Reconciliation::Fixer.new(client)
+  fixer.apply(result[:gc_paid_dolibarr_open])
+end
+
+reporter.write_csv