LCFS - Hide 2026 reserved government adjustment legacy transactions from credit ledger

**Task Description**
Reserved transactions labelled as “2026” are currently appearing in organization credit ledgers as “legacy transactions.” This issue is occurring only for transaction types related to government adjustments or reassessments.

These entries duplicate transactions that have already occurred and should not be visible to organizations in the credit ledger.

**Purpose**
To prevent duplicate entries and confusion by ensuring only valid, realized transactions are displayed to organizations.

**Issue Description**
- Reserved 2026 transactions are showing as legacy transactions
- Affects only government adjustment and reassessment transaction types
- Duplicates transactions that have already occurred
- Results in misleading ledger entries for organizations

**Expected Behaviour**
- Reserved 2026 government adjustment and reassessment transactions are hidden from organization-facing credit ledgers
- Only completed and valid transactions are visible
- Reserved or placeholder transactions remain internal only (if required)

**Acceptance Criteria**
- Reserved 2026 government adjustment and reassessment transactions are not visible in organization credit ledgers
- No duplicate transactions appear in ledger histories
- Credit balances remain unchanged and accurate
- Behaviour is validated across multiple organizations

**Dependencies / Risks**
- Filter logic must not hide legitimate historical government adjustments or reassessments

**Additional Context**
Identified during credit ledger review activities. This issue affects trust and clarity in organization-facing ledger views.