fix(investments): align roles and date contracts

Identify income dependencies by role and document screen-specific dates.
Convert inclusive calendar days into half-open source ranges while
preserving operation timestamps and existing stored coverage.

src/modules/investments/income/income-analytics.service.spec.ts

@@ -16,6 +16,44 @@ describe('IncomeAnalyticsService', () => {
 
   beforeEach(() => jest.clearAllMocks());
 
+  it('labels each comparison dependency independently of its resource key', async () => {
+    seed([]);
+    const response = await service.analytics(
+      'user',
+      'account',
+      '2026-01-01',
+      '2026-01-31',
+    );
+    expect(response.meta.dependencies).toEqual([
+      expect.objectContaining({ role: 'selected', resourceKey: 'period/0' }),
+      expect.objectContaining({ role: 'previous', resourceKey: 'period/1' }),
+      expect.objectContaining({ role: 'year', resourceKey: 'period/2' }),
+    ]);
+  });
+
+  it('labels an unavailable leap-day comparison as year', async () => {
+    operations.collectRanges.mockImplementation(
+      (_user: string, _account: string, build: () => unknown[]) =>
+        build().map((_, index) => ({ items: [], meta: completeMeta(index) })),
+    );
+    const response = await service.analytics(
+      'user',
+      'account',
+      '2024-02-29',
+      '2024-02-29',
+    );
+    expect(response.meta.dependencies).toEqual([
+      expect.objectContaining({ role: 'selected' }),
+      expect.objectContaining({ role: 'previous' }),
+      expect.objectContaining({
+        role: 'year',
+        availability: 'missing',
+        unavailableReason: 'CALENDAR_OR_ACCOUNT_HISTORY',
+      }),
+    ]);
+    expect(response.data?.yearComparison).toBeNull();
+  });
+
   function seed(items: BrokerageOperationDto[]) {
     operations.collectRanges.mockImplementation(
       (