feat(02-05): Payment model with FIFO allocation and void

- Add PaymentMethod (CASH, BANK_TRANSFER) and PaymentStatus (COMPLETED, VOIDED) enums
- Add Payment model with idempotency key, journal entry link, void fields
- Add PaymentAllocation model for FIFO invoice allocation tracking
- Add Payment/PaymentAllocation relations to Subscriber, Invoice, User
- Update TENANT_SCOPED_MODELS with "payment" and "paymentAllocation"
- Add payment/paymentAllocation query extensions in withTenantContext()
- Implement recordPayment() with FIFO allocation, overpayment credit balance
- Implement voidPayment() with reversing journal entries
- Implement getSubscriberPaymentHistory() with pagination
- Run migration: 20260304154606_add_payment_model

prisma/migrations/20260304154606_add_payment_model/migration.sql

@@ -0,0 +1,73 @@
+-- CreateEnum
+CREATE TYPE "PaymentMethod" AS ENUM ('CASH', 'BANK_TRANSFER');
+
+-- CreateEnum
+CREATE TYPE "PaymentStatus" AS ENUM ('COMPLETED', 'VOIDED');
+
+-- CreateTable
+CREATE TABLE "Payment" (
+    "id" TEXT NOT NULL,
+    "tenantId" TEXT NOT NULL,
+    "subscriberId" TEXT NOT NULL,
+    "amount" DECIMAL(10,2) NOT NULL,
+    "paymentMethod" "PaymentMethod" NOT NULL,
+    "referenceNumber" TEXT,
+    "paymentDate" TIMESTAMP(3) NOT NULL,
+    "notes" TEXT,
+    "status" "PaymentStatus" NOT NULL DEFAULT 'COMPLETED',
+    "idempotencyKey" TEXT NOT NULL,
+    "journalEntryId" TEXT,
+    "voidedAt" TIMESTAMP(3),
+    "voidedById" TEXT,
+    "voidJournalEntryId" TEXT,
+    "recordedById" TEXT NOT NULL,
+    "createdAt" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updatedAt" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "Payment_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateTable
+CREATE TABLE "PaymentAllocation" (
+    "id" TEXT NOT NULL,
+    "tenantId" TEXT NOT NULL,
+    "paymentId" TEXT NOT NULL,
+    "invoiceId" TEXT NOT NULL,
+    "amount" DECIMAL(10,2) NOT NULL,
+    "createdAt" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+
+    CONSTRAINT "PaymentAllocation_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateIndex
+CREATE INDEX "Payment_tenantId_idx" ON "Payment"("tenantId");
+
+-- CreateIndex
+CREATE INDEX "Payment_tenantId_subscriberId_idx" ON "Payment"("tenantId", "subscriberId");
+
+-- CreateIndex
+CREATE INDEX "Payment_tenantId_paymentDate_idx" ON "Payment"("tenantId", "paymentDate");
+
+-- CreateIndex
+CREATE UNIQUE INDEX "Payment_tenantId_idempotencyKey_key" ON "Payment"("tenantId", "idempotencyKey");
+
+-- CreateIndex
+CREATE INDEX "PaymentAllocation_paymentId_idx" ON "PaymentAllocation"("paymentId");
+
+-- CreateIndex
+CREATE INDEX "PaymentAllocation_invoiceId_idx" ON "PaymentAllocation"("invoiceId");
+
+-- CreateIndex
+CREATE INDEX "PaymentAllocation_tenantId_idx" ON "PaymentAllocation"("tenantId");
+
+-- AddForeignKey
+ALTER TABLE "Payment" ADD CONSTRAINT "Payment_subscriberId_fkey" FOREIGN KEY ("subscriberId") REFERENCES "Subscriber"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "Payment" ADD CONSTRAINT "Payment_recordedById_fkey" FOREIGN KEY ("recordedById") REFERENCES "User"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "PaymentAllocation" ADD CONSTRAINT "PaymentAllocation_paymentId_fkey" FOREIGN KEY ("paymentId") REFERENCES "Payment"("id") ON DELETE RESTRICT ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "PaymentAllocation" ADD CONSTRAINT "PaymentAllocation_invoiceId_fkey" FOREIGN KEY ("invoiceId") REFERENCES "Invoice"("id") ON DELETE RESTRICT ON UPDATE CASCADE;