Track D: Chapter 18 — Expense forecasting (fixed/variable/step; payroll scenarios) #268
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Adds Chapter 18 (script + docs + tests) for NSO: cost behavior classification, payroll scenario forecasting, expense forecast outputs, and control plan template. Includes Makefile target business-ch18 and Sphinx toctree entry. Acceptance: make lint; pytest -q; make sim-nso-v1; make business-ch18; make docs.