docs(reports): mark mockup implemented (Reports → Purchasing)

Reports-Mockup.md

@@ -11,6 +11,21 @@ hierarchy.
 > wired to the database. The live, clickable version is the standalone file
 > `reports-mockup.html` (see [Interactive version](#interactive-version) below).
 
+## ✅ Implementation status (shipped)
+
+The core of this mockup is now **implemented** under **Reports → Purchasing** in the live app, wired to real approved-PO spend (not the sample data below):
+
+- **Cost Centres** (`/reports/cost-centres`) and **Accounting Codes** (`/reports/accounting-codes`), each with an index, drill-down, and detail view.
+- Filters: **Granularity** (Monthly / Yearly), **Financial Year**, **Show** (Top 5 / Top 10 / Bottom 5 / All) — all URL-driven, so views are shareable/bookmarkable.
+- KPI tiles, multi-series comparison charts, single-series trend charts, Top-N breakdowns (re-pivotable by tier / cost-centre / sub-account), per-row trend sparklines, and **CSV export**.
+- Gated by the `view_analytics` permission (Manager / SuperUser / Auditor / Admin). Cost centres are **vessels** (the PO cost centre); sites are not cost centres.
+
+**Deferred** to a later pass: the synthetic **Weekly** granularity, the **“Add to graph”** custom multi-select comparison, and **line-item-level** account allocation (v1 attributes a PO’s whole amount to its PO-level accounting code).
+
+Code: `App/lib/reports.ts` (aggregation core + unit tests), `App/app/(portal)/reports/**` (pages), `App/components/reports/**` (toolbar + charts), `App/app/api/reports/spend/` (CSV export).
+
+---
+
 ## Shared shell
 
 Every report screen uses the same frame: the PPMS sidebar, a breadcrumb header,