feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) (#1391)

* feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse)

Disposal books depreciation to the disposal date, clears cost and
accumulated depreciation, books gain (3973) or loss (7973), applies
output VAT on third-party sales, honors the ML 5 kap. 38 §
verksamhetsoverlatelse exemption, and recalculates ML 15 kap. jamkning
server-side from tax years and original input VAT. The voucher, the
disposal-date depreciation schedule and the immutable register state
commit in one dedicated commit_asset_disposal RPC transaction that
delegates voucher numbering to commit_journal_entry.

Fixes #325

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(assets): harden disposal per review and pg-real findings

- commit_asset_disposal now uses the NULL-safe caller_is_company_member()
  guard (tenant-guard ratchet) and passes the allowed 'user_accept'
  commit_method instead of the unlisted 'asset_disposal' value
- disposal metadata invariants validated in the RPC (non-negative
  proceeds/VAT, VAT requires a treatment, VAT <= gross, scrap carries no
  proceeds) since the RPC is independently callable
- new FK and CHECK constraints added NOT VALID + VALIDATE CONSTRAINT so
  the migration never blocks writes on the hot journal_entries table
- disposeAsset paginates fiscal periods and depreciation schedules with
  fetchAllRows; jamkning_remaining_years keeps a valid 0 (?? not ||)
- engine imports shared AssetDisposalType/AssetJamkningDirection/
  VatTreatment unions; post-commit reload retries once and logs before
  surfacing, so a transient read cannot masquerade as a failed disposal
- dispose page parses Swedish-formatted amounts (125 000,50) and blocks
  submission on unparseable proceeds
- assets pg tests write disposal attributes in the disposal transition
  itself and gain a regression test that the register is frozen after

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

scripts/.skill-body-manifest.json

@@ -36,8 +36,8 @@
     "version": 1
   },
   "horizontal/swedish-asset-accounting/leasing-and-disposal": {
-    "hash": "485d7f1d4669f718dbba8611a3644fc3b307b22fb59448af65eebce8466c5b8a",
-    "version": 1
+    "hash": "cefd92341d2946c97ae10f456634a7cf569b7d0eab65d9ca9f8ca7017675f66e",
+    "version": 2
   },
   "horizontal/swedish-e-invoicing": {
     "hash": "287a9a7d4239de8db25b941345bb9b418e5fcf5b4dd65963c06b68215f54b2ce",