Track D: Chapter 20 — Integrated forecasting (P&L + BS + cash tie-out) #270
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Adds Chapter 20 (script + docs + tests) for NSO: 12-month integrated forecast tying P&L, balance sheet, and cash flow with reconciliation checks + figures manifest. Wiring: Makefile target business-ch20 + Sphinx toctree entry. Acceptance: make lint; pytest -q; make business-nso-sim; make business-ch20; make docs.