docs(03-02): complete Collector Collection and Remittance plan

Tasks completed: 2/2
- Task 1: Collection/Remittance schema, 1030 COA, migration, tenant scoping
- Task 2: Collector service, remittance service, report service, APIs, 26 tests

SUMMARY: .planning/phases/03-operational-modules/03-02-SUMMARY.md

.planning/STATE.md

@@ -10,18 +10,18 @@ See: .planning/PROJECT.md (updated 2026-03-04)
 ## Current Position
 
 Phase: 3 of 5 (Operational Modules) — In progress
-Plan: 3 of 5 in phase 3 (14/20 total complete)
-Status: Phase 3 in progress. 03-01 (Zones), 03-02 (skipped/not present), 03-03 (Ticketing) complete.
-Last activity: 2026-03-05 — Completed 03-03-PLAN.md (Ticketing system, 28 tests)
+Plan: 4 of 5 in phase 3 (15/20 total complete)
+Status: Phase 3 in progress. 03-01 (Zones), 03-02 (Collections/Remittances), 03-03 (Ticketing) complete.
+Last activity: 2026-03-05 — Completed 03-02-PLAN.md (Collections/Remittances — 26 tests, 1030 COA, zone enforcement)
 
-Progress: [█████████████░] 70% (14/20 plans across all phases)
+Progress: [███████████████░] 75% (15/20 plans across all phases)
 
 ## Performance Metrics
 
 **Velocity:**
-- Total plans completed: 9
-- Average duration: 9.4 min
-- Total execution time: 84 min
+- Total plans completed: 10
+- Average duration: 9.5 min
+- Total execution time: 95 min
 
 **By Phase:**
 
@@ -29,10 +29,11 @@ Progress: [█████████████░] 70% (14/20 plans across a
 |-------|-------|-------|----------|
 | 01-foundation | 5/5 complete | 41 min | 8.2 min |
 | 02-subscriber-and-billing-core | 5/5 complete | 57 min | 11.4 min |
+| 03-operational-modules | 3/5 in progress | ~50 min | ~17 min |
 
 **Recent Trend:**
-- Last 10 plans: 01-02 (8 min), 01-03 (9 min), 01-04 (7 min), 01-05 (6 min), 02-01 (7 min), 02-03 (7 min), 02-02 (16 min), 02-04 (12 min), 02-05 (8 min), 03-01 (15 min)
-- Trend: stable — 03-01 had a migration workaround but tests passed on first run
+- Last 10 plans: 01-03 (9 min), 01-04 (7 min), 01-05 (6 min), 02-01 (7 min), 02-03 (7 min), 02-02 (16 min), 02-04 (12 min), 02-05 (8 min), 03-01 (15 min), 03-02 (11 min)
+- Trend: stable — 03-02 migration applied cleanly, 26 tests passed on first run
 
 *Updated after each plan completion*
 
@@ -105,6 +106,11 @@ Recent decisions affecting current work:
 - [03-03]: Ticket cleanup order in tests: tickets -> ticketCategories -> subscribers -> ... (categories seeded by createTenant must be deleted on teardown)
 - [03-03]: transitionTicketStatus is the single gateway for status changes — updateTicket explicitly excludes status field
 - [03-03]: 6 default ISP categories seeded in createTenant $transaction (No Connection, Slow Speed, Billing Inquiry, New Installation, Equipment Issue, Other)
+- [03-02]: Collection JE uses 1030 Cash in Transit (not 1010) — cash is in collector's hands until remitted to office
+- [03-02]: Remittance JE uses verifiedTotal on both DR 1010 and CR 1030 sides — variance is recorded on remittance record, not in ledger
+- [03-02]: Variance is non-blocking — any discrepancy is an audit record; remittance proceeds to VERIFIED regardless
+- [03-02]: Collection cleanup order: collectionAllocations → collections → invoiceLines → invoices → journalEntryLines → null reversesEntryId → journalEntries → zoneAssignments → subscribers → zones → servicePlans → accountingPeriods → accounts → users → tenant
+- [03-02]: ISP COA now has 29 accounts — added 1030 Cash in Transit between 1020 Cash in Bank and 1100 AR
 
 ### Pending Todos
 
@@ -122,6 +128,6 @@ None.
 
 ## Session Continuity
 
-Last session: 2026-03-04T23:40:15Z
-Stopped at: Completed 03-03-PLAN.md (Ticketing system — 28 tests, Ticket/TicketCategory models, guard-map lifecycle, 7 API routes)
+Last session: 2026-03-04T23:54:44Z
+Stopped at: Completed 03-02-PLAN.md (Collections/Remittances — 26 tests, 1030 COA, zone enforcement, two-party verification)
 Resume file: None