[Hotfix] - Fix SEC statement normalization

[russlan23]

Why?

Fixes #7634. SEC standardized statements were missing several current-debt XBRL spellings, and the hierarchical rollup could infer operating income from revenue alone, producing a misleading 100% operating margin.

What?

• Maps NotesAndLoansPayable and OtherShortTermBorrowings to short-term debt across all statement profiles.
• Maps three current-maturity debt tags to current portion of long-term debt across all profiles.
• Removes the duplicate generic-payables mapping for OtherShortTermBorrowings where present.
• Prevents operating income rollup unless at least two contributing children are available.
• Adds focused schema and imputation regression tests.

Impact

Current debt is classified consistently across industrial, financial, diversified, and insurance statements. Missing operating expenses no longer cause revenue to be presented as operating income.

Testing Done

• pytest -q openbb_platform/providers/sec/tests/test_company_facts.py -k 'current_debt_tag_mappings or operating_income_not_rolled_up_from_single_child' --tb=short --disable-warnings (5 passed)
• pytest -q openbb_platform/providers/sec/tests/test_company_facts.py -k 'TestBLKIncomeStatement' --tb=short --disable-warnings (15 passed)
• git diff --check
• JSON syntax validation with jq empty

Reviewer Notes

The operating-income guard is deliberately limited to total_operating_income; other parent rows retain the existing generic rollup behavior.

[CLAassistant]

All committers have signed the CLA.