Per-account debit/credit columns for one fiscal year, with totals.

fiscal_year (year label) defaults to the latest year posted in; period_id narrows to one period of it. No all-years mode — account identity is (company, fiscal year, code), so aggregating double-counts silently (ZET-155). Unknown year/period → 404; period outside the year → 422.

Cut by the line's stamped fiscal_year_id, not its posting date; …/financial-statements cuts by posting date inside the same year's stored window, so the two differ only on a line dated outside the year it is stamped to. fiscal_year_cut names the cut (ZET-166).