- Replace all bg-[color:var(--old)] with bg-background/bg-card/bg-muted/bg-primary etc.
- Replace all text-[color:var(--old)] with text-foreground/text-muted-foreground/text-primary etc.
- Replace all border-[color:var(--line)] with border-border
- Replace all inline var(--old) with var(--new) equivalents
- Replace all rounded-[6px]/rounded-[8px] with rounded-lg
- Replace .surface class with bg-card border border-border shadow-sm
- Replace .focus-ring class with focus-visible Tailwind utilities
- Replace .mono class with font-mono
- Replace data-theme attribute with class-based dark mode
- 99 files updated, ~1265 lines changed, zero old references remaining
- Create PolicyList with utilization bars, edit/delete, empty state
- Create PolicyFormModal with scope selector, dollar amount, warn/hard-stop toggles
- Create IncidentList with status filtering and manual resolve action
- Add tabbed navigation (Cost Entries | Policies | Incidents) to costs section
- Export new components from execution barrel file