feat(properties): expenses tab with electricity+water chart

- expense_kind enum (utilities + maintenance/repair/cleaning/insurance/tax/rent/other)
- property_expenses table with optional link to a property_accounts row
  (preserves history via ON DELETE SET NULL)
- services/expenses.ts: CRUD + 12-month monthly series aggregation +
  year-to-date summary by kind
- /properties/[id]/expenses tab: inline SVG line chart for electricity +
  water last 12 months (no chart library), summary card, add/edit/delete
  inline with account linking when kind matches

drizzle/0014_property_expenses.sql

@@ -0,0 +1,25 @@
+CREATE TYPE "public"."expense_kind" AS ENUM('water', 'electricity', 'gas', 'internet', 'phone', 'cable', 'waste', 'maintenance', 'repair', 'cleaning', 'insurance', 'tax', 'rent', 'other');--> statement-breakpoint
+CREATE TABLE "property_expenses" (
+	"id" uuid PRIMARY KEY DEFAULT gen_random_uuid() NOT NULL,
+	"property_id" uuid NOT NULL,
+	"account_id" uuid,
+	"kind" "expense_kind" NOT NULL,
+	"amount" numeric(18, 4) NOT NULL,
+	"currency" varchar(3) NOT NULL,
+	"period_start" timestamp with time zone,
+	"period_end" timestamp with time zone,
+	"incurred_at" timestamp with time zone NOT NULL,
+	"vendor" varchar(128),
+	"reference" varchar(128),
+	"notes" text,
+	"created_by" uuid,
+	"created_at" timestamp with time zone DEFAULT now() NOT NULL,
+	"updated_at" timestamp with time zone DEFAULT now() NOT NULL
+);
+--> statement-breakpoint
+ALTER TABLE "property_expenses" ADD CONSTRAINT "property_expenses_property_id_properties_id_fk" FOREIGN KEY ("property_id") REFERENCES "public"."properties"("id") ON DELETE cascade ON UPDATE no action;--> statement-breakpoint
+ALTER TABLE "property_expenses" ADD CONSTRAINT "property_expenses_account_id_property_accounts_id_fk" FOREIGN KEY ("account_id") REFERENCES "public"."property_accounts"("id") ON DELETE set null ON UPDATE no action;--> statement-breakpoint
+ALTER TABLE "property_expenses" ADD CONSTRAINT "property_expenses_created_by_users_id_fk" FOREIGN KEY ("created_by") REFERENCES "public"."users"("id") ON DELETE set null ON UPDATE no action;--> statement-breakpoint
+CREATE INDEX "expenses_by_property_time" ON "property_expenses" USING btree ("property_id","incurred_at");--> statement-breakpoint
+CREATE INDEX "expenses_by_property_kind" ON "property_expenses" USING btree ("property_id","kind","incurred_at");--> statement-breakpoint
+CREATE INDEX "expenses_by_account" ON "property_expenses" USING btree ("account_id");

drizzle/0015_expenses_updated_at_trigger.sql

@@ -0,0 +1,3 @@
+-- Updated_at trigger for property_expenses.
+CREATE TRIGGER property_expenses_set_updated_at BEFORE UPDATE ON "property_expenses"
+	FOR EACH ROW EXECUTE FUNCTION set_updated_at();

drizzle/meta/_journal.json

@@ -99,6 +99,20 @@
       "when": 1776930973516,
       "tag": "0013_notifications",
       "breakpoints": true
+    },
+    {
+      "idx": 14,
+      "version": "7",
+      "when": 1776932841675,
+      "tag": "0014_property_expenses",
+      "breakpoints": true
+    },
+    {
+      "idx": 15,
+      "version": "7",
+      "when": 1776932900000,
+      "tag": "0015_expenses_updated_at_trigger",
+      "breakpoints": true
     }
   ]
 }