Add/ai native supp (#385)

* feat(branding): implement dynamic branding in service worker and reports

* feat(auth): enhance API key scopes and add bookkeeping write scope

- Updated transaction write scope description to include additional tools.
- Enhanced reports read scope description to reflect new functionality.
- Introduced bookkeeping write scope with relevant description.
- Updated SCOPE_GROUPS to include bookkeeping domain.
- Modified TOOL_SCOPE_MAP to include new bookkeeping operations.
- Updated validateApiKey function to return api_key_id and api_key_name for better actor attribution.

feat(tests): add unit tests for MCP resource registry

- Created tests for data resources to ensure all required fields are present.
- Added tests for resource query parsing and retrieval.

feat(resources): implement MCP resources for company and accounting data

- Added capabilities resource to expose API key capabilities based on granted scopes.
- Implemented chart of accounts resource to retrieve active BAS chart.
- Created company current resource to fetch active company details.
- Developed active fiscal period resource to check posting eligibility.
- Implemented recent activity resource to fetch latest journal entries, invoices, and transactions.
- Added VAT treatments resource to provide available VAT rates per customer type.

feat(pending-operations): introduce risk tiers for operations

- Added risk level classification for pending operations to determine auto-commit eligibility.
- Implemented functions to classify operation risk levels and identify high-risk operations.

feat(migrations): add actor model and risk tier to pending operations

- Updated pending_operations table to include actor type and risk level columns.
- Enhanced audit_log to mirror actor information for compliance.
- Modified validate_and_increment_api_key function to return actor details.
- Expanded operation types in pending_operations to include new high-risk operations.

* feat: add auto-commit functionality for low-risk pending operations

- Implemented shouldAutoCommit function to determine eligibility for auto-commit based on operation type, actor type, and company settings.
- Created commitPendingOperation function to handle execution of pending operations with consistent status updates.
- Added tests for shouldAutoCommit to cover various scenarios including high-risk operations, user actors, company opt-in status, and monetary thresholds.
- Introduced new columns in company_settings for agent_auto_commit_enabled and agent_auto_commit_max_amount to allow companies to opt-in for auto-commit functionality.
- Added SQL migration to update the database schema for new auto-commit settings.

* feat(idempotency): implement idempotency key handling for safe retries and cleanup

* feat: expand API key scopes and pending operations for bookkeeping

- Added 'suppliers:write' scope to API key scopes for supplier invoice management.
- Updated SCOPE_GROUPS to include the new 'suppliers:write' scope.
- Introduced new pending operation types for bookkeeping: close_period, lock_period, run_year_end, set_opening_balances, run_currency_revaluation, explain_voucher_gap, uncategorize_transaction, approve_supplier_invoice, credit_supplier_invoice, and convert_invoice.
- Implemented corresponding commit functions for the new operations in the pending operations module.
- Enhanced PendingOperation type to include actor model and risk level attributes.
- Added tests for new functionality, ensuring proper behavior and constraints in the database.

* feat: implement unlockPeriod functionality and related tests

* feat: add agent auto-commit settings and related functionality

* feat: add attention resource with comprehensive summary of outstanding tasks

* feat: enhance pending operations with 'committing' status and immutability checks, improve idempotency handling, and add original voucher reference for credit notes

app/api/pending-operations/[id]/commit/__tests__/route.test.ts

@@ -92,13 +92,14 @@ describe('POST /api/pending-operations/:id/commit', () => {
         preview_data: {},
       },
     })
+    enqueue({ data: null, error: null }) // CAS UPDATE returns 0 rows since status != 'pending'
 
     const request = createMockRequest('/api/pending-operations/op-1/commit', { method: 'POST' })
     const response = await POST(request, routeParams)
     const { status, body } = await parseJsonResponse<{ error: string }>(response)
 
     expect(status).toBe(409)
-    expect(body.error).toContain('already committed')
+    expect(body.error).toMatch(/already (committed|claimed|resolved)/i)
   })
 
   describe('categorize_transaction', () => {
@@ -122,6 +123,7 @@ describe('POST /api/pending-operations/:id/commit', () => {
 
       enqueueMany([
         { data: pendingOp },                         // fetch pending op
+        { data: { id: 'op-1' } },                    // CAS claim
         { data: tx },                                 // fetch transaction
         { data: settings },                           // fetch company settings
         { data: [{ id: 'fp-1' }] },                  // fiscal period check
@@ -144,6 +146,7 @@ describe('POST /api/pending-operations/:id/commit', () => {
 
       enqueueMany([
         { data: pendingOp },                         // fetch pending op
+        { data: { id: 'op-1' } },                    // CAS claim
         { data: tx },                                 // fetch transaction (already has JE)
         { data: null, error: null },                  // auto-reject update
       ])
@@ -175,6 +178,7 @@ describe('POST /api/pending-operations/:id/commit', () => {
     it('commits successfully', async () => {
       enqueueMany([
         { data: pendingOp },                         // fetch pending op
+        { data: { id: 'op-1' } },                    // CAS claim
         { data: { id: 'cust-1', name: 'Acme AB' } }, // insert customer
         { data: null, error: null },                  // update pending op status
       ])
@@ -216,6 +220,7 @@ describe('POST /api/pending-operations/:id/commit', () => {
 
       enqueueMany([
         { data: pendingOp },                          // fetch pending op
+        { data: { id: 'op-1' } },                     // CAS claim
         { data: customer },                           // fetch customer
         { data: { id: 'inv-1', invoice_number: null } }, // insert invoice (no number — assigned at send)
         { data: null, error: null },                  // insert items
@@ -236,6 +241,7 @@ describe('POST /api/pending-operations/:id/commit', () => {
     it('returns 404 when customer not found', async () => {
       enqueueMany([
         { data: pendingOp },                          // fetch pending op
+        { data: { id: 'op-1' } },                     // CAS claim
         { data: null, error: { message: 'not found' } }, // customer not found
         { data: null, error: null },                  // auto-reject update
       ])