feat(05-07): add inventory/expense and portal ticket E2E workflows

- Workflow 4: inventory receiving with balanced JE (DR 1200 / CR 2010)
- Workflow 4: expense recording with auto-post JE (DR 5040 / CR 1010)
- Workflow 4: trial balance verification after inventory/expense txns
- Workflow 5: portal ticket creation via createPortalTicket service
- Workflow 5: staff queue visibility and shadow user verification
- 21 total E2E tests (up from 16), all passing

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

src/lib/__tests__/integration/e2e-workflows.test.ts

@@ -1,7 +1,7 @@
 /**
  * End-to-End Workflow Integration Tests
  *
- * Tests the three critical ISP business processes end-to-end, exercising
+ * Tests the five critical ISP business processes end-to-end, exercising
  * multiple services in sequence to prove they integrate correctly and
  * produce accurate accounting entries.
  *
@@ -10,6 +10,8 @@
  * Workflow 1: Subscriber Registration -> Invoice Generation -> Payment Recording
  * Workflow 2: Collector Collection -> Remittance Verification
  * Workflow 3: Ticket Creation -> Job Order -> Completion -> Auto-Resolve
+ * Workflow 4: Inventory Receiving -> Expense Recording -> Trial Balance
+ * Workflow 5: Portal Ticket Submission -> Staff Queue
  *
  * CLEANUP ORDER (comprehensive, covering all subsystems):
  * ticketComments -> jobOrders -> tickets -> ticketCategories ->
@@ -38,12 +40,15 @@ import {
   createRemittance,
   verifyRemittance,
 } from "@/lib/services/remittance-service";
-import { createTicket, transitionTicketStatus } from "@/lib/services/ticket-service";
+import { createTicket, transitionTicketStatus, listTickets } from "@/lib/services/ticket-service";
 import {
   createJobOrder,
   updateJobOrderStatus,
 } from "@/lib/services/job-order-service";
 import { DashboardService } from "@/lib/services/dashboard-service";
+import { InventoryService } from "@/lib/services/inventory-service";
+import { ExpenseService } from "@/lib/services/expense-service";
+import { createPortalTicket } from "@/lib/services/portal-ticket-service";
 import {
   Prisma,
   Role,
@@ -54,6 +59,10 @@ import {
   TicketSource,
   TicketStatus,
   JobOrderStatus,
+  ItemTrackingType,
+  MovementType,
+  LocationType,
+  ExpensePaymentMethod,
 } from "@prisma/client";
 
 // ---------------------------------------------------------------------------
@@ -683,3 +692,228 @@ describe("E2E: Ticket to Job Order Resolution", () => {
     expect(closed.closedAt).not.toBeNull();
   });
 });
+
+// =============================================================================
+// WORKFLOW 4: Inventory Receiving -> Expense Recording -> Trial Balance
+// =============================================================================
+
+describe("E2E: Inventory Receiving and Expense Recording", () => {
+  let inventoryItemId: string;
+  let expenseCategoryId: string;
+  let vendorId: string;
+
+  test("1. Receives inventory items and creates balanced journal entries", async () => {
+    // Register an inventory item (batch type - e.g., fiber cables)
+    const item = await InventoryService.registerItem(tp(), tenantId, {
+      name: `Fiber Patch Cord ${TS}`,
+      itemType: "CABLE",
+      trackingType: ItemTrackingType.BATCH,
+      purchaseCost: 250,
+      purchaseDate: new Date(),
+    });
+
+    inventoryItemId = item.id;
+    expect(item.name).toContain("Fiber Patch Cord");
+    expect(item.trackingType).toBe("BATCH");
+
+    // Record a RECEIVED movement (10 units into warehouse)
+    const movement = await InventoryService.recordMovement(tp(), tenantId, {
+      inventoryItemId: item.id,
+      movementType: MovementType.RECEIVED,
+      quantity: 10,
+      condition: "NEW",
+      toLocationType: LocationType.WAREHOUSE,
+      toLocationId: "main-warehouse",
+      notes: "Initial stock purchase",
+      performedById: adminUserId,
+      unitCost: 250,
+    });
+
+    // Movement created
+    expect(movement.id).toBeDefined();
+    expect(movement.movementType).toBe("RECEIVED");
+    expect(movement.quantity).toBe(10);
+
+    // JE should have been created (DR 1200 Equipment Inventory, CR 2010 AP)
+    expect(movement.journalEntryId).not.toBeNull();
+
+    // Verify the JE is balanced via trial balance
+    const trialBalance = await JournalEntryService.getTrialBalance({
+      tenantPrisma: tp(),
+    });
+    const inventoryLine = trialBalance.find((l) => l.accountCode === "1200");
+    const apLine = trialBalance.find((l) => l.accountCode === "2010");
+
+    // Equipment Inventory should have debit balance of 2500 (10 x 250)
+    expect(inventoryLine!.debitBalance.toNumber()).toBe(2500);
+    // AP should have credit balance of 2500
+    expect(apLine!.creditBalance.toNumber()).toBe(2500);
+
+    // Verify total debits === total credits
+    const totalDebits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.debitBalance),
+      new Prisma.Decimal(0),
+    );
+    const totalCredits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.creditBalance),
+      new Prisma.Decimal(0),
+    );
+    expect(totalDebits.toNumber()).toBe(totalCredits.toNumber());
+  });
+
+  test("2. Records an expense with automatic journal entry", async () => {
+    // Create a vendor
+    const vendor = await prisma.vendor.create({
+      data: {
+        tenantId,
+        name: `ISP Bandwidth Provider ${TS}`,
+        contactPerson: "Vendor Contact",
+        email: `vendor-${TS}@test.example`,
+      } as Record<string, unknown>,
+    });
+    vendorId = vendor.id;
+
+    // Create an expense category mapped to account 5040 (Bandwidth/Connectivity)
+    const category = await ExpenseService.createCategory(tp(), tenantId, {
+      name: `Bandwidth Cost ${TS}`,
+      description: "Monthly bandwidth expense",
+      accountCode: "5040",
+    });
+    expenseCategoryId = category.id;
+
+    // Create an expense (auto-posts since requireApproval defaults to false)
+    const expense = await ExpenseService.createExpense(tp(), tenantId, {
+      categoryId: expenseCategoryId,
+      vendorId,
+      amount: 5000,
+      expenseDate: new Date(),
+      description: "Monthly bandwidth for March 2026",
+      paymentMethod: ExpensePaymentMethod.CASH,
+      createdById: adminUserId,
+    });
+
+    // Expense created and auto-posted
+    expect(expense.id).toBeDefined();
+    expect(expense.status).toBe("POSTED");
+    expect(expense.journalEntryId).not.toBeNull();
+    expect(new Prisma.Decimal(expense.amount).toNumber()).toBe(5000);
+
+    // Verify the JE is balanced (DR 5040 Expense, CR 1010 Cash)
+    const trialBalance = await JournalEntryService.getTrialBalance({
+      tenantPrisma: tp(),
+    });
+    const expenseLine = trialBalance.find((l) => l.accountCode === "5040");
+    // Expense account should have debit balance of 5000
+    expect(expenseLine!.debitBalance.toNumber()).toBe(5000);
+
+    // Total debits === total credits
+    const totalDebits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.debitBalance),
+      new Prisma.Decimal(0),
+    );
+    const totalCredits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.creditBalance),
+      new Prisma.Decimal(0),
+    );
+    expect(totalDebits.toNumber()).toBe(totalCredits.toNumber());
+  });
+
+  test("3. Trial balance remains balanced after inventory and expense transactions", async () => {
+    const trialBalance = await JournalEntryService.getTrialBalance({
+      tenantPrisma: tp(),
+    });
+
+    const totalDebits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.debitBalance),
+      new Prisma.Decimal(0),
+    );
+    const totalCredits = trialBalance.reduce(
+      (sum, l) => sum.plus(l.creditBalance),
+      new Prisma.Decimal(0),
+    );
+
+    // Books remain balanced after inventory + expense workflows
+    expect(totalDebits.toNumber()).toBe(totalCredits.toNumber());
+    // Should have meaningful balances (not all zeros)
+    expect(totalDebits.toNumber()).toBeGreaterThan(0);
+  });
+});
+
+// =============================================================================
+// WORKFLOW 5: Portal Ticket Submission -> Staff Queue
+// =============================================================================
+
+describe("E2E: Portal Ticket Submission to Staff Queue", () => {
+  let portalTicketId: string;
+  let portalSubscriberId: string;
+  let portalSubscriberAccountNumber: string;
+
+  test("1. Subscriber creates portal ticket and it appears in staff ticket queue", async () => {
+    // Create a subscriber for the portal workflow
+    const sub = await createSubscriber(tp(), {
+      firstName: "Portal",
+      lastName: "Subscriber",
+      address: "789 Portal St",
+      servicePlanId,
+      zoneId,
+    });
+    portalSubscriberId = sub.id;
+    portalSubscriberAccountNumber = sub.accountNumber;
+
+    // Create a portal ticket as the subscriber
+    const ticket = await createPortalTicket(tp(), tenantId, portalSubscriberId, {
+      categoryId: ticketCategoryId,
+      subject: "Internet speed is slow",
+      description: "My download speed is only 10 Mbps instead of 50 Mbps.",
+    });
+
+    portalTicketId = ticket.id;
+
+    // Ticket created with OPEN status and source=SUBSCRIBER
+    expect(ticket.status).toBe("OPEN");
+    expect(ticket.source).toBe("SUBSCRIBER");
+    expect(ticket.ticketNumber).toMatch(/^TKT-\d{4,}$/);
+    expect(ticket.subject).toBe("Internet speed is slow");
+    expect(ticket.subscriberId).toBe(portalSubscriberId);
+
+    // Verify ticket appears in staff ticket queue (listTickets = staff perspective)
+    const staffQueue = await listTickets(tp());
+    const found = staffQueue.tickets.find(
+      (t: { id: string }) => t.id === portalTicketId,
+    );
+    expect(found).toBeDefined();
+    expect(found!.source).toBe("SUBSCRIBER");
+  });
+
+  test("2. Portal ticket has correct subscriber association", async () => {
+    // Load the ticket to check createdById
+    const ticket = await tp().ticket.findFirst({
+      where: { id: portalTicketId },
+      include: {
+        createdBy: { select: { id: true, email: true, roles: true } },
+      },
+    });
+
+    expect(ticket).not.toBeNull();
+
+    // createdById links to the shadow portal user
+    expect(ticket!.createdBy).not.toBeNull();
+    // Shadow user has CLIENT role
+    expect(ticket!.createdBy.roles).toContain(Role.CLIENT);
+    // Shadow user email follows portal convention
+    expect(ticket!.createdBy.email).toBe(
+      `portal-${portalSubscriberAccountNumber}@portal.local`,
+    );
+
+    // Verify the shadow user exists in the database
+    const shadowUser = await prisma.user.findFirst({
+      where: {
+        email: `portal-${portalSubscriberAccountNumber}@portal.local`,
+        tenantId,
+      },
+    });
+    expect(shadowUser).not.toBeNull();
+    expect(shadowUser!.roles).toContain(Role.CLIENT);
+    expect(shadowUser!.isActive).toBe(true);
+  });
+});