feat: complete issue #114 - Issue #114

Automated issue wrap-up including:
- Implementation completion verification
- Test execution and validation
- Cost tracking and note generation
- Repository state commit

🤖 Generated with [Claude Code](https://claude.ai/code)

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

markitect/finance/cli.py

@@ -908,4 +908,217 @@ def current_period(date_str: Optional[str], db_path: Optional[str]):
 
     except Exception as e:
         click.echo(f"Error getting current period: {e}", err=True)
+        sys.exit(1)
+
+
+@cost_commands.group(name='allocate')
+def cost_allocate():
+    """Allocate costs to active issues for specified periods."""
+    pass
+
+
+@cost_allocate.command('period')
+@click.argument('period_id', type=int)
+@click.option('--database', 'db_path', help='Database path (defaults to config)')
+@click.option('--dry-run', is_flag=True, help='Show what would be allocated without making changes')
+def allocate_period(period_id: int, db_path: Optional[str], dry_run: bool):
+    """Allocate costs for a specific period to active issues."""
+    try:
+        # Import allocation engine
+        from .allocation_engine import AllocationEngine, AllocationStatus
+
+        # Get database path
+        if not db_path:
+            config_manager = ConfigurationManager()
+            config = config_manager.get_current_config()
+            db_path = config.get('database_path')
+
+        if not db_path:
+            click.echo("Error: No database path specified.", err=True)
+            sys.exit(1)
+
+        # Initialize allocation engine
+        engine = AllocationEngine(db_path)
+
+        if dry_run:
+            # TODO: Implement dry-run functionality
+            click.echo(f"🔍 Dry run for period {period_id} allocation")
+            click.echo("(Dry-run functionality will be implemented in future version)")
+            return
+
+        # Perform allocation
+        result = engine.allocate_period_costs(period_id)
+
+        # Display results based on status
+        if result.status == AllocationStatus.SUCCESS:
+            click.echo(f"✅ Cost Allocation Complete - Period {period_id}")
+            click.echo("=" * 50)
+            click.echo(f"Total Costs Allocated: €{result.total_costs:.2f}")
+            click.echo(f"Active Issues: {len(result.active_issues)}")
+            click.echo(f"Cost Per Issue: €{result.cost_per_issue:.2f}")
+            click.echo(f"Allocations Created: {result.allocations_created}")
+            click.echo(f"Transactions Created: {result.transactions_created}")
+
+            if result.active_issues:
+                click.echo(f"\nIssues that received allocations:")
+                for issue_id in result.active_issues:
+                    click.echo(f"  Issue #{issue_id}: €{result.cost_per_issue:.2f}")
+
+        elif result.status == AllocationStatus.NO_ACTIVE_ISSUES:
+            click.echo(f"⚠️  No Active Issues Found - Period {period_id}")
+            click.echo("=" * 45)
+            click.echo(f"Total Costs: €{result.total_costs:.2f}")
+            click.echo(f"Loss Carried Forward: €{result.loss_carried_forward:.2f}")
+            click.echo("All costs have been carried forward to the next period.")
+
+        elif result.status == AllocationStatus.NO_COSTS_TO_ALLOCATE:
+            click.echo(f"ℹ️  No Costs to Allocate - Period {period_id}")
+            click.echo("=" * 40)
+            click.echo("Period has no costs to allocate.")
+
+        elif result.status == AllocationStatus.PERIOD_CLOSED:
+            click.echo(f"⚠️  Period Already Closed - Period {period_id}")
+            click.echo("=" * 40)
+            click.echo("This period has already been processed and closed.")
+
+        else:
+            click.echo(f"❌ Allocation Failed - Period {period_id}")
+            click.echo("=" * 35)
+            click.echo(f"Error: {result.message}")
+            sys.exit(1)
+
+    except Exception as e:
+        click.echo(f"Error performing allocation: {e}", err=True)
+        sys.exit(1)
+
+
+@cost_allocate.command('show')
+@click.argument('target', type=str)
+@click.option('--format', 'output_format',
+              type=click.Choice(['table', 'json']),
+              default='table', help='Output format')
+@click.option('--database', 'db_path', help='Database path (defaults to config)')
+def show_allocations(target: str, output_format: str, db_path: Optional[str]):
+    """Show allocations for an issue (issue:ID) or period (period:ID)."""
+    try:
+        # Import allocation engine
+        from .allocation_engine import AllocationEngine
+
+        # Get database path
+        if not db_path:
+            config_manager = ConfigurationManager()
+            config = config_manager.get_current_config()
+            db_path = config.get('database_path')
+
+        if not db_path:
+            click.echo("Error: No database path specified.", err=True)
+            sys.exit(1)
+
+        # Parse target (issue:123 or period:456)
+        if ':' not in target:
+            click.echo("Error: Target must be in format 'issue:ID' or 'period:ID'", err=True)
+            sys.exit(1)
+
+        target_type, target_id_str = target.split(':', 1)
+        try:
+            target_id = int(target_id_str)
+        except ValueError:
+            click.echo("Error: Target ID must be a number", err=True)
+            sys.exit(1)
+
+        # Initialize allocation engine
+        engine = AllocationEngine(db_path)
+
+        # Get allocations based on target type
+        if target_type == 'issue':
+            allocations = engine.get_issue_allocations(target_id)
+            title = f"Cost Allocations for Issue #{target_id}"
+        elif target_type == 'period':
+            allocations = engine.get_period_allocations(target_id)
+            title = f"Cost Allocations for Period {target_id}"
+        else:
+            click.echo("Error: Target type must be 'issue' or 'period'", err=True)
+            sys.exit(1)
+
+        if not allocations:
+            click.echo(f"📝 No allocations found for {target}")
+            return
+
+        # Display results
+        if output_format == 'json':
+            import json
+            click.echo(json.dumps(allocations, indent=2, default=str))
+        else:
+            # Table format
+            from tabulate import tabulate
+            click.echo(f"\n💰 {title}\n")
+
+            if target_type == 'issue':
+                headers = ['ID', 'Period', 'Amount', 'Date', 'Period Range', 'Transaction']
+                rows = []
+                for alloc in allocations:
+                    rows.append([
+                        alloc['id'],
+                        alloc['period_id'],
+                        f"€{alloc['allocated_amount']:.2f}",
+                        alloc['allocation_date'],
+                        f"{alloc['period_start']} to {alloc['period_end']}",
+                        alloc['transaction_id'] or 'N/A'
+                    ])
+            else:
+                headers = ['ID', 'Issue', 'Amount', 'Date', 'Transaction']
+                rows = []
+                for alloc in allocations:
+                    rows.append([
+                        alloc['id'],
+                        f"#{alloc['issue_id']}",
+                        f"€{alloc['allocated_amount']:.2f}",
+                        alloc['allocation_date'],
+                        alloc['transaction_id'] or 'N/A'
+                    ])
+
+            click.echo(tabulate(rows, headers=headers, tablefmt='grid'))
+            click.echo(f"\n📊 Total: {len(allocations)} allocations")
+
+    except Exception as e:
+        click.echo(f"Error showing allocations: {e}", err=True)
+        sys.exit(1)
+
+
+@cost_allocate.command('reverse')
+@click.argument('allocation_id', type=int)
+@click.option('--database', 'db_path', help='Database path (defaults to config)')
+@click.confirmation_option(prompt='Are you sure you want to reverse this allocation?')
+def reverse_allocation(allocation_id: int, db_path: Optional[str]):
+    """Reverse a cost allocation (for corrections)."""
+    try:
+        # Import allocation engine
+        from .allocation_engine import AllocationEngine
+
+        # Get database path
+        if not db_path:
+            config_manager = ConfigurationManager()
+            config = config_manager.get_current_config()
+            db_path = config.get('database_path')
+
+        if not db_path:
+            click.echo("Error: No database path specified.", err=True)
+            sys.exit(1)
+
+        # Initialize allocation engine
+        engine = AllocationEngine(db_path)
+
+        # Perform reversal
+        success = engine.reverse_allocation(allocation_id)
+
+        if success:
+            click.echo(f"✅ Successfully reversed allocation #{allocation_id}")
+            click.echo("A reversal transaction has been created in the audit trail.")
+        else:
+            click.echo(f"❌ Failed to reverse allocation #{allocation_id}")
+            click.echo("Allocation may not exist or may already be reversed.")
+            sys.exit(1)
+
+    except Exception as e:
+        click.echo(f"Error reversing allocation: {e}", err=True)
         sys.exit(1)