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/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
     }
   ]
 }