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

lib/core/bookkeeping/__tests__/period-service.test.ts

@@ -29,7 +29,7 @@ function makeClient() {
   }
 }
 
-import { lockPeriod, closePeriod, createNextPeriod } from '../period-service'
+import { lockPeriod, unlockPeriod, closePeriod, createNextPeriod } from '../period-service'
 
 beforeEach(() => {
   vi.clearAllMocks()
@@ -124,6 +124,56 @@ describe('closePeriod', () => {
   })
 })
 
+describe('unlockPeriod', () => {
+  it('clears locked_at and emits period.unlocked', async () => {
+    const period = makeFiscalPeriod({
+      id: 'fp-1',
+      locked_at: '2024-12-31T23:59:59Z',
+      is_closed: false,
+    })
+    const unlocked = { ...period, locked_at: null }
+
+    results = [
+      { data: period, error: null },
+      { data: unlocked, error: null },
+      { data: null, error: null }, // audit_log insert
+    ]
+
+    const handler = vi.fn()
+    eventBus.on('period.unlocked', handler)
+
+    const supabase = makeClient()
+    const result = await unlockPeriod(supabase as never, 'company-1', 'user-1', 'fp-1')
+
+    expect(result.locked_at).toBeNull()
+    expect(handler).toHaveBeenCalledOnce()
+  })
+
+  it('rejects period that is not locked', async () => {
+    const period = makeFiscalPeriod({ id: 'fp-1', locked_at: null, is_closed: false })
+
+    results = [{ data: period, error: null }]
+
+    const supabase = makeClient()
+    await expect(unlockPeriod(supabase as never, 'company-1', 'user-1', 'fp-1')).rejects.toThrow('not locked')
+  })
+
+  it('rejects closed period', async () => {
+    const period = makeFiscalPeriod({
+      id: 'fp-1',
+      locked_at: '2024-12-31T23:59:59Z',
+      is_closed: true,
+    })
+
+    results = [{ data: period, error: null }]
+
+    const supabase = makeClient()
+    await expect(unlockPeriod(supabase as never, 'company-1', 'user-1', 'fp-1')).rejects.toThrow(
+      'Cannot unlock a closed period'
+    )
+  })
+})
+
 describe('createNextPeriod', () => {
   it('calculates correct dates for standard (Jan-Dec) fiscal year', async () => {
     const current = makeFiscalPeriod({