capital: land ticket #000020 (8-capital-form cost ledger)

CapitalProfile (8 forms: living, material, financial, intellectual,
experiential, social, cultural, spiritual) attached per state-changing
op as a sibling-table row in capital_ledger. Sibling semantics: ledger
rows reference an audit_event_hash but do NOT enter the audit-event
preimage, so retroactive cost re-estimation cannot break the chain.

Surface:

- arborist.capital.{profile,store}
- profile_for_op dispatch with per-op estimators (ingest/qa/distill)
- record/summary/op_cost/top_by_form
- CLI: arborist capital summary|op-cost|top

Wire-up at three op sites:

- ingest.py — one row per batch (doc_count + total_bytes)
- qa/runner.py — one row per cache-miss (answer_chars + llm_seconds)
- distill/runner.py — one row per derivation (positive intellectual)

Estimator constants are heuristic v1 (ESTIMATOR_VERSION pin in the
schema). Re-estimation is supported by re-running estimators against
the recorded inputs_blob and writing a new row with a bumped version
pin; old rows stay queryable.

Tests: tests/test_capital.py (13 cases). Sibling-table invariant
verified: audit chain stays intact across capital writes.
Full suite: 1025 passed, 36 skipped.

docs/TICKETS.md

@@ -59,7 +59,7 @@ Newest first. Update on every open/close.
 |----------|------------------------------------------------|-----------------------|------------|-----------|
 | #000022  | Adapter LossReport (PRD I9 analogue)           | open · awaiting go/no-go | 2026-05-07 | —         |
 | #000021  | 5S/5T/5R benchmark fixtures + harness          | open · awaiting go/no-go | 2026-05-07 | —         |
-| #000020  | Capital-cost ledger (8-capital queues)         | open · awaiting go/no-go | 2026-05-07 | —         |
+| #000020  | Capital-cost ledger (8-capital queues)         | closed · landed 2026-05-07 | 2026-05-07 | —         |
 | #000019  | Specification methodology for π* and V         | open · awaiting go/no-go | 2026-05-07 | —         |
 | #000018  | Adversarial soft-hash covert-channel analysis  | open · awaiting go/no-go | 2026-05-07 | —         |
 | #000017  | Memory-root: lifelong learning audit chain     | open · awaiting go/no-go | 2026-05-07 | —         |