docs(04-01): complete inventory event-ledger plan

Tasks completed: 2/2
- Task 1: Schema — InventoryItem, StockMovement models and enums
- Task 2: InventoryService, API routes, migration, and tests (13 passing)

SUMMARY: .planning/phases/04-inventory-expenses-and-financial-reports/04-01-SUMMARY.md

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

.planning/STATE.md

@@ -9,19 +9,19 @@ See: .planning/PROJECT.md (updated 2026-03-04)
 
 ## Current Position
 
-Phase: 3 of 5 (Operational Modules) — COMPLETE
-Plan: 5 of 5 in phase 3 (17/20 total complete)
-Status: Phase 3 complete. 03-01 (Zones), 03-02 (Collections/Remittances), 03-03 (Ticketing), 03-04 (Job Orders), 03-05 (Technician Compensation) all complete.
-Last activity: 2026-03-05 — Completed 03-05-PLAN.md (Technician Management — 27 tests, hybrid compensation, PER_JOB/SALARY/HYBRID models)
+Phase: 4 of 5 (Inventory, Expenses, and Financial Reports)
+Plan: 1 of 3 in phase 4 (18/20 total complete)
+Status: In progress. 04-01 (Inventory Event-Ledger) complete.
+Last activity: 2026-03-05 — Completed 04-01-PLAN.md (Inventory Event-Ledger — 13 tests, dual tracking, immutable movements, JE posting)
 
-Progress: [█████████████████░░░] 85% (17/20 plans across all phases)
+Progress: [██████████████████░░] 90% (18/20 plans across all phases)
 
 ## Performance Metrics
 
 **Velocity:**
-- Total plans completed: 11
-- Average duration: 9.5 min
-- Total execution time: 104 min
+- Total plans completed: 12
+- Average duration: 10 min
+- Total execution time: 120 min
 
 **By Phase:**
 
@@ -30,10 +30,11 @@ Progress: [█████████████████░░░] 85% (17
 | 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 | 5/5 complete | ~65 min | ~13 min |
+| 04-inventory-expenses-reports | 1/3 complete | 16 min | 16 min |
 
 **Recent Trend:**
-- Last 10 plans: 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), 03-04 (6 min), 03-05 (9 min)
-- Trend: stable — 03-05 migration applied cleanly, all 27 tests passed on first run
+- Last 10 plans: 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), 03-04 (6 min), 03-05 (9 min), 04-01 (16 min)
+- Trend: stable — 04-01 migration applied cleanly, all 13 tests passed on first run
 
 *Updated after each plan completion*
 
@@ -119,6 +120,10 @@ Recent decisions affecting current work:
 - [03-05]: Missing job type rate defaults to 0 bonus — rateMap.get(jobType) ?? Decimal(0); not an error per design spec
 - [03-05]: SALARY model detail returns jobs with rate=0 — consistent API shape across all 3 models; all detail responses have a jobs array
 - [03-05]: Compensation cleanup order in tests: jobOrders -> tickets -> ticketCategories -> jobTypeRates -> technicianProfiles -> zoneAssignments -> subscribers -> zones -> servicePlans -> users -> tenant
+- [04-01]: Only RECEIVED movements auto-post JEs (DR 1200, CR 2010) — ISSUED/RETURNED/DISPOSED/TRANSFERRED do not create JEs
+- [04-01]: CASL subject is "Inventory" (existing type in types.ts) — OFFICE_STAFF gets can("manage", "Inventory")
+- [04-01]: Stock levels derived in JS from movement aggregation — acceptable for ISP scale (same pattern as collector balances, outstanding reports)
+- [04-01]: Inventory cleanup order in tests: stockMovements -> inventoryItems -> journalEntryLines -> null reversesEntryId -> journalEntries -> accountingPeriods -> accounts -> users -> tenant
 
 ### Pending Todos
 
@@ -136,6 +141,6 @@ None.
 
 ## Session Continuity
 
-Last session: 2026-03-05T00:17:08Z
-Stopped at: Completed 03-05-PLAN.md (Technician Management — 27 tests, hybrid compensation, Phase 3 complete)
+Last session: 2026-03-05T02:32:00Z
+Stopped at: Completed 04-01-PLAN.md (Inventory Event-Ledger — 13 tests, dual tracking, immutable movements)
 Resume file: None