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/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