LCFS - Compare rounding methods

**Describe the task**
Compare rounding methods used in report schedules for 2023 and earlier reports versus 2024 and newer reports. The portal rounding precision was updated to 5 decimal places in 2024, whereas earlier reports used 2 or 4 decimal places. Assess differences and determine impacts on supplemental reports where recalculations may not align with original rounding logic.

**Purpose**
Ensure consistency and accuracy in supplemental reports by identifying discrepancies caused by changes to decimal rounding precision. Prevent unintended calculation differences between original and supplemental reports due to rounding method changes.

**Acceptance Criteria**
- [ ] Identify rounding precision used in schedules for 2023 and earlier reports.
- [ ] Confirm rounding precision currently used for 2024 and newer reports (5 decimal places).
- [ ] Document all schedule fields affected by rounding logic changes.
- [ ] Analyze how rounding differences impact supplemental report recalculations.
- [ ] Determine whether historical rounding logic must be preserved for earlier report years.
- [ ] Provide recommendation on how to handle rounding for supplemental reports referencing pre-2024 data.
- [ ] Document findings and proposed approach for team review.

**Additional context**
- Supplemental reports must align with the original report’s rounding methodology to prevent variances.
- Differences in rounding precision may affect totals, compliance unit calculations, and credit transactions.
- This task is investigative and may result in follow-up development work depending on findings.

No files, tests, or entry points are named. Start by locating the report schedule and supplemental-report calculation paths, then compare rounding precision for reports from 2023 and earlier with 2024 and newer reports. Done means documenting affected fields, recalculation impacts, and a recommendation for preserving historical rounding logic.

Written by the indexing model from the issue text.