Update planning docs to reflect current implementation state

- Doc 02: Add member_identifier table, member_number, primary_member_id,
  account_number auto-generation, isMinor override, tax_exemption as
  separate table, member move, updated business rules
- Doc 03: Document lookup table pattern replacing pgEnums for status and
  condition, add system/custom value distinction
- Doc 22: Mark all Phase 2 items as complete, add new tables to additions
  section, update audit findings, note admin frontend exists

planning/02_Domain_Accounts_Customers.md

@@ -68,7 +68,7 @@ account_number
 
 varchar
 
-Human-readable account ID
+Auto-generated 6-digit random number, unique per company. Human-readable account ID.
 
 name
 
@@ -101,6 +101,12 @@ enum
 
 consolidated | split
 
+primary_member_id
+
+uuid FK
+
+Nullable — references the primary contact member on this account. Auto-set when first member is added.
+
 is_active
 
 boolean
@@ -201,6 +207,12 @@ uuid FK
 
 Tenant scoping — identifies which company owns this record
 
+member_number
+
+varchar
+
+Auto-generated 6-digit random number, unique per company. Human-readable member ID.
+
 first_name
 
 varchar
@@ -217,13 +229,13 @@ date_of_birth
 
 date
 
-Used to derive is_minor status
+Optional — used to derive is_minor if set
 
 is_minor
 
 boolean
 
-True if under 18 — derived from date_of_birth, controls consent and portal access rules
+Default false. Auto-derived from date_of_birth if provided, but can be set manually (e.g. parent declines to give DOB). Manual flag takes precedence over DOB calculation.
 
 email
 
@@ -261,7 +273,30 @@ timestamptz
 
 
 
-## 3.3 account_processor_link
+## 3.3 member_identifier
+
+Identity documents associated with a member. Supports multiple IDs per member (driver's license, passport, school ID). Images stored as base64 in Postgres for simplified backup/restore.
+
+Column | Type | Notes
+id | uuid PK |
+member_id | uuid FK | References member
+company_id | uuid FK | Tenant scoping
+type | varchar | Constrained: drivers_license, passport, school_id
+label | varchar | Optional display label
+value | varchar | The ID number
+issuing_authority | varchar | e.g. "State of Texas", "US Dept of State"
+issued_date | date |
+expires_at | date |
+image_front | text | Base64-encoded front image
+image_back | text | Base64-encoded back image
+notes | text |
+is_primary | boolean | Default false — which ID to display by default
+created_at | timestamptz |
+updated_at | timestamptz |
+
+
+
+## 3.4 account_processor_link
 
 Links an account to a payment processor's customer record. This is processor-agnostic — supports Stripe, Global Payments, or any future processor. Replaces the previous `stripe_customer_id` column that was directly on the account table.
 
@@ -315,7 +350,7 @@ timestamptz
 
 An account may have links to multiple processors simultaneously — this is expected during migration from one processor to another (e.g. AIM legacy → Stripe transition).
 
-## 3.4 account_payment_method
+## 3.5 account_payment_method
 
 Tracks payment methods on file. Card data lives in the processor — this table only stores references for display and selection.
 
@@ -399,6 +434,32 @@ timestamptz
 
 
 
+## 3.6 tax_exemption
+
+Tax exemptions are tracked in a separate table (not on account) for audit history. An account can have multiple exemption records over time (expired, revoked, renewed).
+
+Column | Type | Notes
+id | uuid PK |
+account_id | uuid FK |
+company_id | uuid FK | Tenant scoping
+status | enum | none, pending, approved
+certificate_number | varchar | Required
+certificate_type | varchar | e.g. "resale", "nonprofit"
+issuing_state | varchar(2) | State abbreviation
+expires_at | date |
+approved_by | uuid | Employee who verified
+approved_at | timestamptz |
+revoked_by | uuid |
+revoked_at | timestamptz |
+revoked_reason | text |
+notes | text |
+created_at | timestamptz |
+updated_at | timestamptz |
+
+Action endpoints: POST /tax-exemptions/:id/approve, POST /tax-exemptions/:id/revoke (requires reason).
+
+
+
 # 4. Business Rules
 
 - Every member must belong to exactly one account
@@ -417,11 +478,23 @@ timestamptz
 
 - Duplicate account detection on email and phone during creation
 
+- Account numbers auto-generated as 6-digit random numbers, unique per company
+
+- Member numbers auto-generated as 6-digit random numbers, unique per company
+
+- First member added to an account is auto-set as primary_member_id
+
+- Members can be moved between accounts via POST /members/:id/move (optional accountId — creates new account if omitted)
+
+- isMinor on member: explicit flag takes precedence, else derived from date_of_birth, else defaults to false
+
+- Tax exemptions tracked in separate tax_exemption table for audit history — not on account directly
+
 - Tax-exempt accounts must have a valid certificate number and expiry date before status can be set to "approved"
 
-- Expired tax exemption certificates revert account to "pending" — staff prompted to collect updated certificate
+- Expired tax exemption certificates revert to "pending" — staff prompted to collect updated certificate
 
-- Tax exemption status changes logged in audit trail (who approved, when, certificate details)
+- Tax exemption status changes logged with who approved/revoked, when, and reason