feat: payment matching audit trail and partial payments (#89)
* feat: payment matching audit trail, partial payments, and match improvements
- Add payment_match_log table (append-only audit trail per BFL 7:1) with
immutability triggers and proper RLS
- Add invoice_payments table for partial payment tracking, mirroring
supplier_invoice_payments pattern
- Add remaining_amount column + partially_paid status to invoices
- Add match-log.ts service for recording match/unmatch state transitions
- Improve match-invoice route: support partial payments, record audit log,
emit payment.matched events, handle storno conflicts
- Improve match-supplier-invoice route: audit logging, partial payment support
- Update invoice-entries.ts for partial payment journal entries
- Update transaction ingest to detect and auto-suggest invoice matches
- Update bank-reconciliation to handle partial payment state
- Add invoice_payments, payment_match_log types and helpers
- Extend tests for match-invoice route and transaction ingest
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
* fix: address review feedback — payment matching correctness bugs
- P1: Return 500 on non-23505 payment insert failures instead of
silently continuing with corrupted invoice state (both routes)
- P1: Fix foreign-currency partial payment matching — use proportional
remaining SEK amount instead of full total_sek
- P2: Check error when clearing journal_entry_id after storno
- P2: Add updated_at column + trigger to invoice_payments table
- P2: Make supplier_invoice_payments.user_id NOT NULL after backfill
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
