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Pure MariaDB-identical conversion (raw frappe.db.sql -> frappe.qb / portable functions) for Postgres compatibility. Split out of #56082. general_ledger, gl_entry, gl_validator, period_closing_voucher, deferred_revenue, process_payment_reconciliation + their tests. No behaviour change on MariaDB; verified equivalent and the suites pass on both engines. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>