chore: establish project baseline

agent/tests/test_state.py

@@ -0,0 +1,20 @@
+from gti_fiscal_agent.state import AgentState
+
+
+def test_outbox_keeps_failed_work_pending(tmp_path):
+    state = AgentState(tmp_path / "agent.db")
+    assert state.enqueue("000276", "source", "v1", "0.1.0")
+    state.retry("000276")
+    assert state.pending()[0]["status"] == "PENDING_API"
+    state.result_received("000276", "source", "v1", "0.1.0")
+    assert state.enqueue("000276", "source", "v1", "0.1.0") is False
+
+
+def test_ipi_write_log_records_per_product_audit(tmp_path):
+    state = AgentState(tmp_path / "agent.db")
+    state.log_ipi_write("000276", "fp1", "EXACT_NCM", "IPI_RESOLVED", "SUCCEEDED", None, 3.25, "rowcount=1", "CHANGE_REQUIRED", "2026-09-18T00:00:00Z")
+    log = state.ipi_write_log_for("000276")
+    assert len(log) == 1
+    assert log[0]["write_status"] == "SUCCEEDED"
+    assert log[0]["before_value"] is None
+    assert log[0]["proposed_value"] == "3.25"