Add lookup tables, payment methods, tax exemptions, and processor link APIs

Replace unit_status and item_condition pgEnums with company-scoped lookup
tables that support custom values. Add account_payment_method table,
tax_exemption table with approve/revoke workflow, and CRUD routes for
processor links. Validate inventory unit status/condition against lookup
tables at service layer.

packages/backend/src/db/migrations/0007_accounts_lookups.sql

@@ -0,0 +1,86 @@
+-- Migration: Add lookup tables, account payment methods, tax exemptions
+-- Replaces unit_status and item_condition pgEnums with lookup tables
+
+-- 1. Drop defaults that reference old enums
+ALTER TABLE "inventory_unit" ALTER COLUMN "status" DROP DEFAULT;
+ALTER TABLE "inventory_unit" ALTER COLUMN "condition" DROP DEFAULT;
+
+-- 2. Migrate inventory_unit columns from enum to varchar
+ALTER TABLE "inventory_unit" ALTER COLUMN "status" TYPE varchar(100) USING "status"::text;
+ALTER TABLE "inventory_unit" ALTER COLUMN "condition" TYPE varchar(100) USING "condition"::text;
+
+-- 3. Re-add defaults as varchar values
+ALTER TABLE "inventory_unit" ALTER COLUMN "status" SET DEFAULT 'available';
+ALTER TABLE "inventory_unit" ALTER COLUMN "condition" SET DEFAULT 'new';
+
+-- 4. Drop old enums (must happen before creating tables with same names)
+DROP TYPE IF EXISTS "unit_status";
+DROP TYPE IF EXISTS "item_condition";
+
+-- 3. Create new enum for tax exemptions
+CREATE TYPE "tax_exempt_status" AS ENUM ('none', 'pending', 'approved');
+
+-- 4. Create lookup tables (item_condition name is now free)
+CREATE TABLE IF NOT EXISTS "inventory_unit_status" (
+  "id" uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  "company_id" uuid NOT NULL REFERENCES "company"("id"),
+  "name" varchar(100) NOT NULL,
+  "slug" varchar(100) NOT NULL,
+  "description" text,
+  "is_system" boolean NOT NULL DEFAULT false,
+  "sort_order" integer NOT NULL DEFAULT 0,
+  "is_active" boolean NOT NULL DEFAULT true,
+  "created_at" timestamp with time zone NOT NULL DEFAULT now()
+);
+
+CREATE TABLE IF NOT EXISTS "item_condition" (
+  "id" uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  "company_id" uuid NOT NULL REFERENCES "company"("id"),
+  "name" varchar(100) NOT NULL,
+  "slug" varchar(100) NOT NULL,
+  "description" text,
+  "is_system" boolean NOT NULL DEFAULT false,
+  "sort_order" integer NOT NULL DEFAULT 0,
+  "is_active" boolean NOT NULL DEFAULT true,
+  "created_at" timestamp with time zone NOT NULL DEFAULT now()
+);
+
+-- 5. Create account_payment_method table
+CREATE TABLE IF NOT EXISTS "account_payment_method" (
+  "id" uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  "account_id" uuid NOT NULL REFERENCES "account"("id"),
+  "company_id" uuid NOT NULL REFERENCES "company"("id"),
+  "processor" "payment_processor" NOT NULL,
+  "processor_payment_method_id" varchar(255) NOT NULL,
+  "card_brand" varchar(50),
+  "last_four" varchar(4),
+  "exp_month" integer,
+  "exp_year" integer,
+  "is_default" boolean NOT NULL DEFAULT false,
+  "requires_update" boolean NOT NULL DEFAULT false,
+  "created_at" timestamp with time zone NOT NULL DEFAULT now()
+);
+
+-- 6. Create tax_exemption table
+CREATE TABLE IF NOT EXISTS "tax_exemption" (
+  "id" uuid PRIMARY KEY DEFAULT gen_random_uuid(),
+  "account_id" uuid NOT NULL REFERENCES "account"("id"),
+  "company_id" uuid NOT NULL REFERENCES "company"("id"),
+  "status" "tax_exempt_status" NOT NULL DEFAULT 'pending',
+  "certificate_number" varchar(255) NOT NULL,
+  "certificate_type" varchar(100),
+  "issuing_state" varchar(2),
+  "expires_at" date,
+  "approved_by" uuid,
+  "approved_at" timestamp with time zone,
+  "revoked_by" uuid,
+  "revoked_at" timestamp with time zone,
+  "revoked_reason" text,
+  "notes" text,
+  "created_at" timestamp with time zone NOT NULL DEFAULT now(),
+  "updated_at" timestamp with time zone NOT NULL DEFAULT now()
+);
+
+-- 7. Add unique constraint on lookup slugs per company
+CREATE UNIQUE INDEX "inventory_unit_status_company_slug" ON "inventory_unit_status" ("company_id", "slug");
+CREATE UNIQUE INDEX "item_condition_company_slug" ON "item_condition" ("company_id", "slug");

packages/backend/src/db/migrations/meta/_journal.json

@@ -50,6 +50,13 @@
       "when": 1774653924179,
       "tag": "0006_add_consignment",
       "breakpoints": true
+    },
+    {
+      "idx": 7,
+      "version": "7",
+      "when": 1774662300000,
+      "tag": "0007_accounts_lookups",
+      "breakpoints": true
     }
   ]
 }

packages/backend/src/db/schema/accounts.ts

@@ -6,12 +6,14 @@ import {
   jsonb,
   timestamp,
   boolean,
+  integer,
   date,
   pgEnum,
 } from 'drizzle-orm/pg-core'
 import { companies } from './stores.js'
 
 export const billingModeEnum = pgEnum('billing_mode', ['consolidated', 'split'])
+export const taxExemptStatusEnum = pgEnum('tax_exempt_status', ['none', 'pending', 'approved'])
 
 export const accounts = pgTable('account', {
   id: uuid('id').primaryKey().defaultRandom(),
@@ -77,6 +79,54 @@ export const accountProcessorLinks = pgTable('account_processor_link', {
 export type AccountProcessorLink = typeof accountProcessorLinks.$inferSelect
 export type AccountProcessorLinkInsert = typeof accountProcessorLinks.$inferInsert
 
+export const accountPaymentMethods = pgTable('account_payment_method', {
+  id: uuid('id').primaryKey().defaultRandom(),
+  accountId: uuid('account_id')
+    .notNull()
+    .references(() => accounts.id),
+  companyId: uuid('company_id')
+    .notNull()
+    .references(() => companies.id),
+  processor: processorEnum('processor').notNull(),
+  processorPaymentMethodId: varchar('processor_payment_method_id', { length: 255 }).notNull(),
+  cardBrand: varchar('card_brand', { length: 50 }),
+  lastFour: varchar('last_four', { length: 4 }),
+  expMonth: integer('exp_month'),
+  expYear: integer('exp_year'),
+  isDefault: boolean('is_default').notNull().default(false),
+  requiresUpdate: boolean('requires_update').notNull().default(false),
+  createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+})
+
+export type AccountPaymentMethod = typeof accountPaymentMethods.$inferSelect
+export type AccountPaymentMethodInsert = typeof accountPaymentMethods.$inferInsert
+
+export const taxExemptions = pgTable('tax_exemption', {
+  id: uuid('id').primaryKey().defaultRandom(),
+  accountId: uuid('account_id')
+    .notNull()
+    .references(() => accounts.id),
+  companyId: uuid('company_id')
+    .notNull()
+    .references(() => companies.id),
+  status: taxExemptStatusEnum('status').notNull().default('pending'),
+  certificateNumber: varchar('certificate_number', { length: 255 }).notNull(),
+  certificateType: varchar('certificate_type', { length: 100 }),
+  issuingState: varchar('issuing_state', { length: 2 }),
+  expiresAt: date('expires_at'),
+  approvedBy: uuid('approved_by'),
+  approvedAt: timestamp('approved_at', { withTimezone: true }),
+  revokedBy: uuid('revoked_by'),
+  revokedAt: timestamp('revoked_at', { withTimezone: true }),
+  revokedReason: text('revoked_reason'),
+  notes: text('notes'),
+  createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+  updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow(),
+})
+
+export type TaxExemption = typeof taxExemptions.$inferSelect
+export type TaxExemptionInsert = typeof taxExemptions.$inferInsert
+
 export type Account = typeof accounts.$inferSelect
 export type AccountInsert = typeof accounts.$inferInsert
 export type Member = typeof members.$inferSelect

packages/backend/src/db/schema/inventory.ts

@@ -8,7 +8,6 @@ import {
   integer,
   numeric,
   date,
-  pgEnum,
 } from 'drizzle-orm/pg-core'
 import { companies, locations } from './stores.js'
 
@@ -44,21 +43,9 @@ export const suppliers = pgTable('supplier', {
   updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow(),
 })
 
-export const conditionEnum = pgEnum('item_condition', [
-  'new',
-  'excellent',
-  'good',
-  'fair',
-  'poor',
-])
-
-export const unitStatusEnum = pgEnum('unit_status', [
-  'available',
-  'sold',
-  'rented',
-  'in_repair',
-  'retired',
-])
+// NOTE: item_condition and unit_status pgEnums replaced by lookup tables.
+// See lookups.ts for inventory_unit_status and item_condition tables.
+// Columns below use varchar referencing the lookup slug.
 
 export const products = pgTable('product', {
   id: uuid('id').primaryKey().defaultRandom(),
@@ -97,8 +84,8 @@ export const inventoryUnits = pgTable('inventory_unit', {
     .references(() => companies.id),
   locationId: uuid('location_id').references(() => locations.id),
   serialNumber: varchar('serial_number', { length: 255 }),
-  condition: conditionEnum('condition').notNull().default('new'),
-  status: unitStatusEnum('status').notNull().default('available'),
+  condition: varchar('condition', { length: 100 }).notNull().default('new'),
+  status: varchar('status', { length: 100 }).notNull().default('available'),
   purchaseDate: date('purchase_date'),
   purchaseCost: numeric('purchase_cost', { precision: 10, scale: 2 }),
   notes: text('notes'),

packages/backend/src/db/schema/lookups.ts

@@ -0,0 +1,67 @@
+import { pgTable, uuid, varchar, text, timestamp, boolean, integer } from 'drizzle-orm/pg-core'
+import { companies } from './stores.js'
+
+/**
+ * Lookup tables replace hard-coded pgEnums for values that stores may want to customize.
+ * System rows (is_system = true) are seeded per company and cannot be deleted or renamed.
+ * Stores can add custom rows for informational/tracking purposes.
+ */
+
+export const inventoryUnitStatuses = pgTable('inventory_unit_status', {
+  id: uuid('id').primaryKey().defaultRandom(),
+  companyId: uuid('company_id')
+    .notNull()
+    .references(() => companies.id),
+  name: varchar('name', { length: 100 }).notNull(),
+  slug: varchar('slug', { length: 100 }).notNull(),
+  description: text('description'),
+  isSystem: boolean('is_system').notNull().default(false),
+  sortOrder: integer('sort_order').notNull().default(0),
+  isActive: boolean('is_active').notNull().default(true),
+  createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+})
+
+export const itemConditions = pgTable('item_condition', {
+  id: uuid('id').primaryKey().defaultRandom(),
+  companyId: uuid('company_id')
+    .notNull()
+    .references(() => companies.id),
+  name: varchar('name', { length: 100 }).notNull(),
+  slug: varchar('slug', { length: 100 }).notNull(),
+  description: text('description'),
+  isSystem: boolean('is_system').notNull().default(false),
+  sortOrder: integer('sort_order').notNull().default(0),
+  isActive: boolean('is_active').notNull().default(true),
+  createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+})
+
+export type InventoryUnitStatus = typeof inventoryUnitStatuses.$inferSelect
+export type InventoryUnitStatusInsert = typeof inventoryUnitStatuses.$inferInsert
+export type ItemCondition = typeof itemConditions.$inferSelect
+export type ItemConditionInsert = typeof itemConditions.$inferInsert
+
+/**
+ * System-seeded inventory unit statuses.
+ * Code references these slugs for business logic.
+ */
+export const SYSTEM_UNIT_STATUSES = [
+  { slug: 'available', name: 'Available', description: 'In stock, ready for sale or rental', sortOrder: 0 },
+  { slug: 'sold', name: 'Sold', description: 'Purchased by customer', sortOrder: 1 },
+  { slug: 'rented', name: 'Rented', description: 'Out on active rental contract', sortOrder: 2 },
+  { slug: 'on_trial', name: 'On Trial', description: 'Out with customer on in-home trial', sortOrder: 3 },
+  { slug: 'in_repair', name: 'In Repair', description: 'In repair shop for service', sortOrder: 4 },
+  { slug: 'layaway', name: 'Layaway', description: 'Reserved for layaway customer', sortOrder: 5 },
+  { slug: 'lost', name: 'Lost', description: 'Unrecovered from trial, rental, or discrepancy', sortOrder: 6 },
+  { slug: 'retired', name: 'Retired', description: 'Permanently removed from inventory', sortOrder: 7 },
+] as const
+
+/**
+ * System-seeded item conditions.
+ */
+export const SYSTEM_ITEM_CONDITIONS = [
+  { slug: 'new', name: 'New', description: 'Brand new, unopened or unused', sortOrder: 0 },
+  { slug: 'excellent', name: 'Excellent', description: 'Like new, minimal signs of use', sortOrder: 1 },
+  { slug: 'good', name: 'Good', description: 'Normal wear, fully functional', sortOrder: 2 },
+  { slug: 'fair', name: 'Fair', description: 'Noticeable wear, functional with minor issues', sortOrder: 3 },
+  { slug: 'poor', name: 'Poor', description: 'Heavy wear, may need repair', sortOrder: 4 },
+] as const