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/services/account.service.ts

@@ -1,7 +1,23 @@
 import { eq, and, sql, count } from 'drizzle-orm'
 import type { PostgresJsDatabase } from 'drizzle-orm/postgres-js'
-import { accounts, members } from '../db/schema/accounts.js'
-import type { AccountCreateInput, AccountUpdateInput, PaginationInput } from '@forte/shared/schemas'
+import {
+  accounts,
+  members,
+  accountProcessorLinks,
+  accountPaymentMethods,
+  taxExemptions,
+} from '../db/schema/accounts.js'
+import type {
+  AccountCreateInput,
+  AccountUpdateInput,
+  ProcessorLinkCreateInput,
+  ProcessorLinkUpdateInput,
+  PaymentMethodCreateInput,
+  PaymentMethodUpdateInput,
+  TaxExemptionCreateInput,
+  TaxExemptionUpdateInput,
+  PaginationInput,
+} from '@forte/shared/schemas'
 import { isMinor } from '@forte/shared/utils'
 import {
   withPagination,
@@ -193,3 +209,223 @@ export const MemberService = {
     return member ?? null
   },
 }
+
+export const ProcessorLinkService = {
+  async create(db: PostgresJsDatabase, companyId: string, input: ProcessorLinkCreateInput) {
+    const [link] = await db
+      .insert(accountProcessorLinks)
+      .values({
+        companyId,
+        accountId: input.accountId,
+        processor: input.processor,
+        processorCustomerId: input.processorCustomerId,
+      })
+      .returning()
+    return link
+  },
+
+  async getById(db: PostgresJsDatabase, companyId: string, id: string) {
+    const [link] = await db
+      .select()
+      .from(accountProcessorLinks)
+      .where(and(eq(accountProcessorLinks.id, id), eq(accountProcessorLinks.companyId, companyId)))
+      .limit(1)
+    return link ?? null
+  },
+
+  async listByAccount(db: PostgresJsDatabase, companyId: string, accountId: string) {
+    return db
+      .select()
+      .from(accountProcessorLinks)
+      .where(
+        and(
+          eq(accountProcessorLinks.companyId, companyId),
+          eq(accountProcessorLinks.accountId, accountId),
+        ),
+      )
+  },
+
+  async update(db: PostgresJsDatabase, companyId: string, id: string, input: ProcessorLinkUpdateInput) {
+    const [link] = await db
+      .update(accountProcessorLinks)
+      .set(input)
+      .where(and(eq(accountProcessorLinks.id, id), eq(accountProcessorLinks.companyId, companyId)))
+      .returning()
+    return link ?? null
+  },
+
+  async delete(db: PostgresJsDatabase, companyId: string, id: string) {
+    const [link] = await db
+      .delete(accountProcessorLinks)
+      .where(and(eq(accountProcessorLinks.id, id), eq(accountProcessorLinks.companyId, companyId)))
+      .returning()
+    return link ?? null
+  },
+}
+
+export const PaymentMethodService = {
+  async create(db: PostgresJsDatabase, companyId: string, input: PaymentMethodCreateInput) {
+    // If this is the default, unset any existing default for this account
+    if (input.isDefault) {
+      await db
+        .update(accountPaymentMethods)
+        .set({ isDefault: false })
+        .where(
+          and(
+            eq(accountPaymentMethods.companyId, companyId),
+            eq(accountPaymentMethods.accountId, input.accountId),
+            eq(accountPaymentMethods.isDefault, true),
+          ),
+        )
+    }
+
+    const [method] = await db
+      .insert(accountPaymentMethods)
+      .values({
+        companyId,
+        accountId: input.accountId,
+        processor: input.processor,
+        processorPaymentMethodId: input.processorPaymentMethodId,
+        cardBrand: input.cardBrand,
+        lastFour: input.lastFour,
+        expMonth: input.expMonth,
+        expYear: input.expYear,
+        isDefault: input.isDefault,
+      })
+      .returning()
+    return method
+  },
+
+  async getById(db: PostgresJsDatabase, companyId: string, id: string) {
+    const [method] = await db
+      .select()
+      .from(accountPaymentMethods)
+      .where(and(eq(accountPaymentMethods.id, id), eq(accountPaymentMethods.companyId, companyId)))
+      .limit(1)
+    return method ?? null
+  },
+
+  async listByAccount(db: PostgresJsDatabase, companyId: string, accountId: string) {
+    return db
+      .select()
+      .from(accountPaymentMethods)
+      .where(
+        and(
+          eq(accountPaymentMethods.companyId, companyId),
+          eq(accountPaymentMethods.accountId, accountId),
+        ),
+      )
+  },
+
+  async update(db: PostgresJsDatabase, companyId: string, id: string, input: PaymentMethodUpdateInput) {
+    // If setting as default, unset existing default
+    if (input.isDefault) {
+      const existing = await this.getById(db, companyId, id)
+      if (existing) {
+        await db
+          .update(accountPaymentMethods)
+          .set({ isDefault: false })
+          .where(
+            and(
+              eq(accountPaymentMethods.companyId, companyId),
+              eq(accountPaymentMethods.accountId, existing.accountId),
+              eq(accountPaymentMethods.isDefault, true),
+            ),
+          )
+      }
+    }
+
+    const [method] = await db
+      .update(accountPaymentMethods)
+      .set(input)
+      .where(and(eq(accountPaymentMethods.id, id), eq(accountPaymentMethods.companyId, companyId)))
+      .returning()
+    return method ?? null
+  },
+
+  async delete(db: PostgresJsDatabase, companyId: string, id: string) {
+    const [method] = await db
+      .delete(accountPaymentMethods)
+      .where(and(eq(accountPaymentMethods.id, id), eq(accountPaymentMethods.companyId, companyId)))
+      .returning()
+    return method ?? null
+  },
+}
+
+export const TaxExemptionService = {
+  async create(db: PostgresJsDatabase, companyId: string, input: TaxExemptionCreateInput) {
+    const [exemption] = await db
+      .insert(taxExemptions)
+      .values({
+        companyId,
+        accountId: input.accountId,
+        certificateNumber: input.certificateNumber,
+        certificateType: input.certificateType,
+        issuingState: input.issuingState,
+        expiresAt: input.expiresAt,
+        notes: input.notes,
+        status: 'pending',
+      })
+      .returning()
+    return exemption
+  },
+
+  async getById(db: PostgresJsDatabase, companyId: string, id: string) {
+    const [exemption] = await db
+      .select()
+      .from(taxExemptions)
+      .where(and(eq(taxExemptions.id, id), eq(taxExemptions.companyId, companyId)))
+      .limit(1)
+    return exemption ?? null
+  },
+
+  async listByAccount(db: PostgresJsDatabase, companyId: string, accountId: string) {
+    return db
+      .select()
+      .from(taxExemptions)
+      .where(
+        and(
+          eq(taxExemptions.companyId, companyId),
+          eq(taxExemptions.accountId, accountId),
+        ),
+      )
+  },
+
+  async update(db: PostgresJsDatabase, companyId: string, id: string, input: TaxExemptionUpdateInput) {
+    const [exemption] = await db
+      .update(taxExemptions)
+      .set({ ...input, updatedAt: new Date() })
+      .where(and(eq(taxExemptions.id, id), eq(taxExemptions.companyId, companyId)))
+      .returning()
+    return exemption ?? null
+  },
+
+  async approve(db: PostgresJsDatabase, companyId: string, id: string, approvedBy: string) {
+    const [exemption] = await db
+      .update(taxExemptions)
+      .set({
+        status: 'approved',
+        approvedBy,
+        approvedAt: new Date(),
+        updatedAt: new Date(),
+      })
+      .where(and(eq(taxExemptions.id, id), eq(taxExemptions.companyId, companyId)))
+      .returning()
+    return exemption ?? null
+  },
+
+  async revoke(db: PostgresJsDatabase, companyId: string, id: string, revokedBy: string, reason: string) {
+    const [exemption] = await db
+      .update(taxExemptions)
+      .set({
+        status: 'none',
+        revokedBy,
+        revokedAt: new Date(),
+        revokedReason: reason,
+        updatedAt: new Date(),
+      })
+      .where(and(eq(taxExemptions.id, id), eq(taxExemptions.companyId, companyId)))
+      .returning()
+    return exemption ?? null
+  },
+}