- Added 1030 Cash in Transit to ISP_CHART_OF_ACCOUNTS (between 1020 and 1100)
- Added CollectionStatus (COMPLETED/VOIDED) and RemittanceStatus (PENDING/VERIFIED) enums
- Added Collection model with FIFO allocations, zone-scoped collector, JE link, void fields
- Added CollectionAllocation model linking collections to invoices
- Added Remittance model with two-party verification, variance field, JE link
- Added reverse relations on User (collections, remittances) and Subscriber (collections)
- Applied migration: add-collections-remittances
- Extended TENANT_SCOPED_MODELS with collection, collectionAllocation, remittance
- Added full 12-operation extension blocks for all three new models
