Add accounting, AI, and core catalog database schema

[Santiago1010]

📋 Summary

This PR introduces comprehensive database migrations for the accounting module, AI agent infrastructure, and unified core catalog. It establishes the foundational schema for chart of accounts, journal entries, fiscal periods, counterparties, documents, AI providers/models/agents/sessions/usage tracking, items with attributes/variants/categories, addresses, branches, and legal entities. Additionally, it standardizes collation to utf8mb4_general_ci on two existing tables.

🎯 Type of Change

• New feature (adds functionality)
• Code refactoring (no functional changes)
• Bug fix (non-breaking change)
• Breaking change (breaks existing functionality)
• Documentation update
• Performance improvement
• Test coverage improvement
• Build system changes
• CI/CD changes

🔍 What Changed

Added

• Accounting module migrations:

  • acct_account_types – defines account categories (asset, liability, equity, revenue, expense) with normal balance and financial statement classification.
  • acct_accounts – chart of accounts with hierarchical parent-child relationships, posting controls, and system protection.
  • acct_counterparties – third parties involved in transactions (customers, suppliers, employees, banks, etc.).
  • acct_documents – business documents (invoices, receipts, payments) linking to journal entries and counterparties.
  • acct_document_applications – links payments to documents for settlement tracking.
  • acct_document_sequences – configurable numbering sequences for document codes.
  • acct_document_lines – line items within documents with account mapping and inventory references.
  • acct_document_types – defines document behavior (affects accounting, requires counterparty, auto-post).
  • acct_fiscal_periods – fiscal years, quarters, months with closing status and hierarchy.
  • acct_journal_entries – core accounting transactions with status (draft/posted/reversed), source, and fiscal period linkage.
  • acct_journal_entry_lines – debit/credit lines with multi-currency support and counterparty association.
  • acct_settings – versioned accounting configuration (base currency, FX gain/loss accounts, rounding precision).

• AI module migrations:

  • ai_providers – catalog of AI service providers (Anthropic, OpenAI, Google, etc.).
  • ai_models – specific models per provider with capabilities (tools, vision, JSON mode) and cost tracking.
  • ai_agents – AI agent identities with type (assistant/task/pipeline) and account scoping.
  • ai_agent_versions – versioned snapshots of agent configuration (model, system prompt, hyperparameters).
  • ai_sessions – execution context for agent interactions, tracking token usage and cost.
  • ai_messages – (implied via foreign key references in tool calls and usage logs).
  • ai_tool_calls – records every tool invocation made by an agent with arguments and results.
  • ai_usage_logs – immutable ledger of every AI provider API call for cost analysis and audit.

• Core module migrations:

  • core_addresses – reusable physical addresses for accounts, counterparties, orders, and billing.
  • core_items – unified catalog for physical goods, digital products, and services.
  • core_item_variants – sellable variants of items (e.g., size/color combinations).
  • core_item_attributes – attribute definitions with data types and variant-axis flags.
  • core_item_attribute_options – predefined selectable values for attributes.
  • core_item_attribute_values – EAV storage for item attribute values.
  • core_item_categories – hierarchical category tree for item classification.
  • core_legal_entities – legal entities for multi-entity operations.
  • core_branches – operational branches linked to legal entities.

Changed

• migrations/20260125165529-create-credentials-table.js – collation changed from utf8mb4_0900_ai_ci to utf8mb4_general_ci.
• migrations/20260125170536-create-otp-codes-table.js – collation changed from utf8mb4_0900_ai_ci to utf8mb4_general_ci.

Fixed

• None.

Removed

• None.

🧪 Testing

• Manual testing completed
• Unit tests added/updated
• Integration tests added/updated
• All tests passing

Test Instructions:

1. Run migrations against a clean database.
2. Verify all tables are created with correct schemas, indexes, and foreign key constraints.
3. Confirm collation changes on credentials and otp_codes tables are applied without data loss.
4. Check that down migrations successfully drop tables in reverse order without constraint errors.

🔗 Related Issues

• Closes # (Add issue number if applicable)
• Related to accounting-module
• Related to ai-infrastructure
• Related to core-catalog

📝 Additional Notes

• The accounting schema follows double-entry principles with soft deletes and audit timestamps.
• AI module supports multi-tenant agent configurations and detailed usage cost tracking.
• Core catalog unifies items across inventory, assets, and services with extensible attributes.
• Collation standardization improves compatibility and reduces charset-related edge cases.

✅ Checklist

• Follows project style guidelines
• Self-reviewed my code
• Commented complex logic
• Updated documentation
• No new warnings
• Existing and new tests pass locally

[github-actions]

🚀 Auto-versioning complete!

📦 New version: 1.26.0
📋 CHANGELOG.md and package.json updated
👤 Author: Santiago1010
✅ Approved by: DiegoAlejandroNino

This PR is ready for merging.