Add service accounts schema, enum, audit events, recurringBills FK

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/lib/server/db/schema.ts

@@ -974,6 +974,10 @@ export const recurringBills = pgTable(
 			.references(() => companyAccounts.id, { onDelete: 'restrict' }),
 		categoryId: uuid('category_id').references(() => categories.id, { onDelete: 'set null' }),
 		partyId: uuid('party_id').references(() => parties.id, { onDelete: 'set null' }),
+		serviceAccountId: uuid('service_account_id').references(
+			(): any => companyServiceAccounts.id,
+			{ onDelete: 'set null' }
+		),
 		name: text('name').notNull(),
 		description: text('description'),
 		cycle: recurringBillCycleEnum('cycle').notNull(),
@@ -999,6 +1003,47 @@ export const recurringBills = pgTable(
 	]
 );
 
+// ── Service Accounts ───────────────────────────────────
+
+export const serviceAccountTypeEnum = pgEnum('service_account_type', [
+	'electricity',
+	'water',
+	'gas',
+	'internet',
+	'phone',
+	'shipping',
+	'insurance',
+	'tax_registration',
+	'social_security',
+	'customs',
+	'other'
+]);
+
+export const companyServiceAccounts = pgTable(
+	'company_service_accounts',
+	{
+		id: uuid('id').primaryKey().defaultRandom(),
+		companyId: uuid('company_id')
+			.notNull()
+			.references(() => companies.id, { onDelete: 'cascade' }),
+		type: serviceAccountTypeEnum('type').notNull(),
+		providerName: text('provider_name').notNull(),
+		accountNumber: text('account_number').notNull(),
+		customLabel: text('custom_label'),
+		contactPhone: text('contact_phone'),
+		websiteUrl: text('website_url'),
+		notes: text('notes'),
+		isActive: boolean('is_active').notNull().default(true),
+		createdBy: text('created_by').references(() => users.id, { onDelete: 'set null' }),
+		deletedAt: timestamp('deleted_at', { withTimezone: true }),
+		createdAt: timestamp('created_at', { withTimezone: true }).notNull().defaultNow(),
+		updatedAt: timestamp('updated_at', { withTimezone: true }).notNull().defaultNow()
+	},
+	(table) => [
+		index('company_service_accounts_company_type_idx').on(table.companyId, table.type)
+	]
+);
+
 export const companyAddresses = pgTable(
 	'company_addresses',
 	{
@@ -1099,7 +1144,10 @@ export const companyLogEventEnum = pgEnum('company_log_event', [
 	'recurring_bill_paused',
 	'recurring_bill_resumed',
 	'recurring_bill_skipped',
-	'recurring_bill_posted'
+	'recurring_bill_posted',
+	'service_account_created',
+	'service_account_updated',
+	'service_account_deleted'
 ]);
 
 export const companyLog = pgTable(