Ai/full autonomous flow (#359)

* Refactor bookkeeping error handling and introduce new error classes

- Introduced new error classes for better error categorization:
  - JournalEntryNotBalancedError
  - FiscalPeriodNotFoundError
  - EntryDateOutsideFiscalPeriodError
  - JournalEntryNotFoundError
  - CannotReverseNonPostedError
  - CannotCorrectNonPostedError
  - EntryAlreadyReversedError
  - CurrencyRevaluationAlreadyExistsError
  - InvalidMappingResultError
  - BookkeepingDatabaseError

- Updated existing functions in engine.ts and transaction-entries.ts to throw specific errors instead of generic ones.
- Enhanced error response handling in get-error-message.ts to provide localized messages for new error types.
- Added unit tests for new error classes and error handling functions to ensure correctness and coverage.

* feat(ai): implement AI proposal application and persistence

- Add apply.ts to handle the application of AI proposals, including match and booking steps.
- Introduce persist.ts for inserting and managing AI requests and proposals, ensuring unique constraints.
- Create re-validate.ts for validating proposals before acceptance, checking for stale conditions.
- Define database migrations for ai_requests and ai_proposals tables, including constraints and indexes.
- Enhance journal_entries with AI provenance tracking, linking entries to AI proposals.
- Update categorization_templates to distinguish AI-corrected templates.
- Add company settings for toggling AI flow and managing backfill processes.
- Extend processing_history to include AI-related events for better tracking.

* feat: add uncategorized transactions API and UI for transaction selection

- Implemented a new API endpoint for fetching uncategorized transactions with pagination and filtering options.
- Created ChangeTransactionDialog component for selecting alternative transactions based on AI proposals.
- Developed ReceiptDetailDialog to display detailed information about receipts, including upload functionality.
- Added TransactionDetailDialog for viewing transaction details with links to the transaction list.
- Introduced receipt quality assessment logic to evaluate extracted receipt data.
- Implemented feature flagging for the AI bookkeeping agent to control availability in different environments.

* feat: add manual receipt extraction dialog and integrate AWS Textract for expense analysis

- Added ManualExtractDialog component for user input when AI fails to extract receipt data.
- Implemented ReceiptsList component to manage and display uploaded receipts, including upload and rescan functionalities.
- Introduced Textract integration for analyzing expenses, extracting fields like total, vendor, and date.
- Updated package.json to include @aws-sdk/client-textract dependency.

* fix(ai): handle livsmedel VAT transition (12% → 6%) in booking prompt and re-validate guard

Add date-aware guidance to BOOKING_SYSTEM_PROMPT for the temporary livsmedel
VAT cut (Prop. 2025/26:55, 2026-04-01 to 2027-12-31), with restaurang/servering
carve-out at 12%. Add a re-validate safety net that rejects clearly-stale rate
labels for grocery-chain merchants relative to the entry date.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

lib/events/types.ts

@@ -10,6 +10,8 @@ import type {
   ReconciliationMethod,
   InvoiceInboxItem,
   SupplierInvoice,
+  AIProposal,
+  AIRequest,
 } from '@/types'
 
 // ============================================================
@@ -86,6 +88,11 @@ export type CoreEvent =
   // Company & account lifecycle
   | { type: 'company.deleted'; payload: { companyId: string; userId: string; archivedAt: string } }
   | { type: 'account.deleted'; payload: { userId: string; deletedAt: string } }
+  // AI agent flow (receipts v1)
+  | { type: 'ai_proposal.generated'; payload: { proposal: AIProposal; userId: string; companyId: string } }
+  | { type: 'ai_proposal.accepted'; payload: { proposal: AIProposal; appliedEntry: JournalEntry | null; userId: string; companyId: string } }
+  | { type: 'ai_proposal.rejected'; payload: { proposal: AIProposal; userId: string; companyId: string } }
+  | { type: 'ai_request.created'; payload: { request: AIRequest; userId: string; companyId: string } }
 
 // ============================================================
 // Helper Types