Delete features (#218)

* Implement company and account deletion features

- Add event types for company and account deletion to CoreEvent.
- Enhance Supabase middleware to handle company context resolution and cookie management for archived companies.
- Create API routes for deleting accounts and companies, including necessary validations and event emissions.
- Implement tests for account and company deletion endpoints to ensure proper functionality and error handling.
- Add retention notice component to inform users about bookkeeping data retention during destructive actions.
- Create database migrations to support soft deletion of companies and anonymization of user accounts, ensuring compliance with retention laws.

* feat: enhance account deletion process and update user notifications

* Add service client for onboarding completion check and update escape hatch visibility

* Enhance invite flow and email handling for company members

* Refactor company context and RLS policies for active company isolation

- Update `switchCompany` to remove unnecessary revalidation as client handles navigation.
- Revise `getActiveCompanyId` to prioritize `user_preferences` and validate against non-archived memberships.
- Modify `setActiveCompany` to ensure `user_preferences` is the authoritative source while maintaining cookie compatibility.
- Enhance middleware to resolve active company using `user_preferences` and fallback to first non-archived membership.
- Introduce new API route `/api/company/current` to fetch the active company ID for cross-tab synchronization.
- Implement `CompanyTabSync` component for real-time active company enforcement across tabs.
- Create migration for RLS policies to enforce single-active-company isolation using `current_active_company_id()`.

* feat: implement viewer role enforcement for write permissions

- Added `useCanWrite` hook to determine if the current user has write permissions based on their role in the active company.
- Updated various components (JournalEntryForm, CustomerForm, DeadlineForm, etc.) to disable write actions and show a lock icon with a tooltip for users without write permissions.
- Introduced `requireWritePermission` function to enforce write permissions at the API level, returning a 403 response for viewers.
- Created tests to verify the behavior of the viewer role and write permissions.
- Added database migration to enforce read-only access for viewers at the database level.

app/api/transactions/[id]/__tests__/route.test.ts

@@ -13,6 +13,11 @@ vi.mock('@/lib/supabase/server', () => ({
 
 vi.mock('@/lib/company/context', () => ({
   requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
 }))
 
 import { DELETE } from '../route'

app/api/transactions/[id]/book/__tests__/route.test.ts

@@ -20,6 +20,11 @@ vi.mock('@/lib/init', () => ({
 
 vi.mock('@/lib/company/context', () => ({
   requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
 }))
 
 const mockCreateJournalEntry = vi.fn()

app/api/transactions/[id]/book/route.ts

@@ -6,6 +6,7 @@ import { createJournalEntry } from '@/lib/bookkeeping/engine'
 import { validateBody } from '@/lib/api/validate'
 import { BookTransactionSchema } from '@/lib/api/schemas'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { Transaction } from '@/types'
 
 ensureInitialized()
@@ -23,6 +24,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const validation = await validateBody(request, BookTransactionSchema)

app/api/transactions/[id]/categorize/__tests__/route.test.ts

@@ -22,6 +22,10 @@ vi.mock('@/lib/company/context', () => ({
   getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
 }))
 
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
+}))
+
 const mockBuildMappingResultFromCategory = vi.fn()
 vi.mock('@/lib/bookkeeping/category-mapping', () => ({
   buildMappingResultFromCategory: (...args: unknown[]) =>

app/api/transactions/[id]/categorize/route.ts

@@ -8,6 +8,7 @@ import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-ent
 import { saveUserMappingRule } from '@/lib/bookkeeping/mapping-engine'
 import { upsertCounterpartyTemplate, buildMappingResultFromCounterpartyTemplate } from '@/lib/bookkeeping/counterparty-templates'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { CategorizationTemplate } from '@/types'
 import { validateBody } from '@/lib/api/validate'
 import { CategorizeTransactionSchema } from '@/lib/api/schemas'
@@ -99,6 +100,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // Parse and validate request body

app/api/transactions/[id]/match-invoice/__tests__/route.test.ts

@@ -42,6 +42,11 @@ vi.mock('@/lib/init', () => ({
 
 vi.mock('@/lib/company/context', () => ({
   requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
 }))
 
 import { POST } from '../route'

app/api/transactions/[id]/match-invoice/route.ts

@@ -11,6 +11,7 @@ import { logMatchEvent } from '@/lib/invoices/match-log'
 import { eventBus } from '@/lib/events/bus'
 import { ensureInitialized } from '@/lib/init'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { EntityType, Invoice, Transaction } from '@/types'
 
 ensureInitialized()
@@ -40,6 +41,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // Parse and validate request body

app/api/transactions/[id]/match-supplier-invoice/route.ts

@@ -10,6 +10,7 @@ import { logMatchEvent } from '@/lib/invoices/match-log'
 import { eventBus } from '@/lib/events/bus'
 import { ensureInitialized } from '@/lib/init'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { SupplierInvoice, SupplierInvoiceItem, Transaction } from '@/types'
 
 ensureInitialized()
@@ -32,6 +33,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const validation = await validateBody(request, MatchSupplierInvoiceSchema)

app/api/transactions/[id]/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 
 export async function DELETE(
   _request: Request,
@@ -14,6 +15,9 @@ export async function DELETE(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // Fetch the transaction with ownership check

app/api/transactions/[id]/uncategorize/__tests__/route.test.ts

@@ -18,6 +18,11 @@ vi.mock('@/lib/init', () => ({
 
 vi.mock('@/lib/company/context', () => ({
   requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
 }))
 
 const mockReverseEntry = vi.fn()

app/api/transactions/[id]/uncategorize/route.ts

@@ -3,6 +3,7 @@ import { NextResponse } from 'next/server'
 import { reverseEntry } from '@/lib/bookkeeping/engine'
 import { ensureInitialized } from '@/lib/init'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 
 ensureInitialized()
 
@@ -16,6 +17,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const { id } = await params

app/api/transactions/batch-match-invoices/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { getBestInvoiceMatch } from '@/lib/invoices/invoice-matching'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { Transaction } from '@/types'
 
 /**
@@ -17,6 +18,9 @@ export async function POST() {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // Fetch uncategorized income transactions without a potential match