docs(adr,skills): ADR-0144 Open items 11 and 12 settled and Open item 13 for the record-mode switch; skills name the backfill and the grouped-only aggregate (multi-currency, epic #8345)

docs(adr,skills): ADR-0144 Open items 11 and 12 settled and Open item 13 for the record-mode switch; skills name the backfill and the grouped-only aggregate (multi-currency, epic #8345) #2526