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Phase 3 of the accounts/controller refactor. Adds PurchaseInvoiceGLComposer; PI's get_gl_entries body moves into compose() and the method becomes a thin shim. Row-builder methods still live on the document (invoked via self.doc) and migrate onto the composer next. After comparing the SI and PI compose() flows, BaseGLComposer is kept minimal: the two differ in step order, builders, and per-doctype regional function, so a shared template is not warranted. No behavior change (Phase 0 snapshots and PI GL tests stay green).