feat: implement cost report template generator with Claude session tracking (issue #119)

Comprehensive cost tracking system implementation including:

- Cost report generator with multiple formats (summary, detailed, audit)
- Full CLI integration with cost management commands
- Claude session cost tracking and estimation
- Professional markdown reports with frontmatter/contentmatter
- Automatic cost note generation for issue implementations
- Complete test coverage (33 test cases)
- Database integration with finance schema initialization

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

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

cost_notes/issue_119_cost_2025-10-04.md

@@ -0,0 +1,73 @@
+---
+note_type: "issue_cost_tracking"
+issue_id: 119
+issue_title: "Cost Report Template Generator"
+session_date: "2025-10-04"
+claude_model: "claude-sonnet-4"
+total_cost_eur: 0.2898
+total_cost_usd: 0.315
+total_tokens: 57000
+generated_at: "2025-10-04T01:27:46.413255"
+---
+
+# Issue #119 Implementation Cost
+**Issue**: Cost Report Template Generator
+**Date**: 2025-10-04
+**Claude Model**: claude-sonnet-4
+
+## Cost Summary
+- **Total Cost**: €0.2898 ($0.3150 USD)
+- **Token Usage**: 57,000 tokens
+- **Input Tokens**: 45,000 tokens @ $3.00/M
+- **Output Tokens**: 12,000 tokens @ $15.00/M
+
+## Cost Breakdown
+
+| Component | Tokens | Rate ($/M) | Cost (USD) | Cost (EUR) |
+|-----------|--------|------------|------------|------------|
+| Input | 45,000 | $3.00 | $0.1350 | €0.1242 |
+| Output | 12,000 | $15.00 | $0.1800 | €0.1656 |
+| **Total** | 57,000 | - | $0.3150 | €0.2898 |
+
+## Implementation Summary
+Implemented comprehensive cost report template generator with CLI integration, multiple report formats (summary, detailed, audit), and full MarkiTect integration including frontmatter/contentmatter support.
+
+## Cost Allocation
+This cost has been allocated to the 'AI & ML Services' category as a one-time expense for issue #119 implementation.
+
+## Notes
+- Currency conversion rate: 1 USD = 0.920 EUR
+- Pricing based on claude-sonnet-4 rates as of 2025-10-04
+- Token counts and costs are estimates based on session usage
+
+<!--
+contentmatter:
+{
+  "cost_tracking": {
+    "issue": {
+      "id": 119,
+      "title": "Cost Report Template Generator",
+      "implementation_date": "2025-10-04"
+    },
+    "session": {
+      "model": "claude-sonnet-4",
+      "token_usage": {
+        "input_tokens": 45000,
+        "output_tokens": 12000,
+        "total_tokens": 57000
+      },
+      "costs": {
+        "input_cost_usd": 0.135,
+        "output_cost_usd": 0.18,
+        "total_cost_usd": 0.315,
+        "total_cost_eur": 0.2898,
+        "conversion_rate": 0.92
+      },
+      "pricing_rates": {
+        "input_per_million": 3.0,
+        "output_per_million": 15.0
+      }
+    }
+  }
+}
+-->