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");