diff --git a/src/features/financeiro/composables/useBillingContracts.js b/src/features/financeiro/composables/useBillingContracts.js
new file mode 100644
index 0000000..f4b7419
--- /dev/null
+++ b/src/features/financeiro/composables/useBillingContracts.js
@@ -0,0 +1,122 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/composables/useBillingContracts.js
+|
+| Thin wrapper sobre billingContractsRepository. Operações de pacote/contrato:
+| listForPatient, fetchById, create, update, increment/decrement sessions_used.
+|
+| Gotcha: billing_contracts não tem updated_at — repository já strips.
+|--------------------------------------------------------------------------
+*/
+import { ref } from 'vue';
+import {
+    listForPatient,
+    getById,
+    create as repoCreate,
+    update as repoUpdate,
+    incrementSessionsUsed,
+    decrementSessionsUsed
+} from '@/features/financeiro/services/billingContractsRepository';
+
+export function useBillingContracts() {
+    const rows = ref([]);
+    const loading = ref(false);
+    const error = ref('');
+
+    async function loadForPatient(patientId, opts = {}) {
+        if (!patientId) {
+            rows.value = [];
+            return;
+        }
+        loading.value = true;
+        error.value = '';
+        try {
+            rows.value = await listForPatient(patientId, opts);
+        } catch (e) {
+            error.value = e?.message || 'Falha ao carregar contratos.';
+            rows.value = [];
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function fetchById(contractId, opts = {}) {
+        try {
+            return await getById(contractId, opts);
+        } catch (e) {
+            error.value = e?.message || 'Falha ao carregar contrato.';
+            return null;
+        }
+    }
+
+    async function create(payload) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const created = await repoCreate(payload);
+            rows.value = [created, ...rows.value];
+            return created;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao criar contrato.';
+            throw e;
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function update(contractId, patch, opts = {}) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const updated = await repoUpdate(contractId, patch, opts);
+            const idx = rows.value.findIndex((r) => r.id === contractId);
+            if (idx >= 0) rows.value[idx] = updated;
+            return updated;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao atualizar contrato.';
+            throw e;
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function consume(contractId, opts = {}) {
+        error.value = '';
+        try {
+            const updated = await incrementSessionsUsed(contractId, opts);
+            const idx = rows.value.findIndex((r) => r.id === contractId);
+            if (idx >= 0) rows.value[idx] = updated;
+            return updated;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao incrementar saldo.';
+            throw e;
+        }
+    }
+
+    async function returnSession(contractId, opts = {}) {
+        error.value = '';
+        try {
+            const updated = await decrementSessionsUsed(contractId, opts);
+            const idx = rows.value.findIndex((r) => r.id === contractId);
+            if (idx >= 0) rows.value[idx] = updated;
+            return updated;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao devolver saldo.';
+            throw e;
+        }
+    }
+
+    return {
+        rows,
+        loading,
+        error,
+        loadForPatient,
+        fetchById,
+        create,
+        update,
+        consume,
+        returnSession
+    };
+}
diff --git a/src/features/financeiro/composables/useBillingOrchestrator.js b/src/features/financeiro/composables/useBillingOrchestrator.js
new file mode 100644
index 0000000..edc28a5
--- /dev/null
+++ b/src/features/financeiro/composables/useBillingOrchestrator.js
@@ -0,0 +1,145 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/composables/useBillingOrchestrator.js
+|
+| ORCHESTRATOR central de billing — single entry point pra qualquer mudança
+| de cobrança vinculada a evento da agenda. Resolve overlap entre os 3
+| caminhos atuais (useAgendaFinanceiro.gerarCobrancaManual, handleStatusChange,
+| useMelissaAgenda._applyStatusDecisions).
+|
+| ⚠️ FOUNDATION em construção. Decisões #2/#3/#6 (memória project_agenda_billing_decisoes)
+| ainda pendentes — state machine completa fica pra sessão dedicada antes do
+| rollout dos callers.
+|
+| Design completo: development/02-auditoria/DESIGN_BILLING_ORCHESTRATOR.md
+|
+| Plano de migração (Fases A-D do design doc):
+|   [x] Fase A — repositories criados (financialRecords, financialExceptions, billingContracts)
+|   [x] Fase B — composables thin wrappers criados (useFinancialRecords, useFinancialExceptions, useBillingContracts, este orchestrator)
+|   [ ] Fase C — state machine completa + migração dos 3 callers (BLOQUEADA pelas decisões #2/#3/#6)
+|   [ ] Fase D — cleanup (deletar src/composables/useFinancialRecords.js + useAgendaFinanceiro.js)
+|--------------------------------------------------------------------------
+*/
+import { ref } from 'vue';
+import { useFinancialRecords } from './useFinancialRecords';
+import { useFinancialExceptions } from './useFinancialExceptions';
+import { useBillingContracts } from './useBillingContracts';
+
+export function useBillingOrchestrator() {
+    const loading = ref(false);
+    const error = ref('');
+
+    const financialRecords = useFinancialRecords();
+    const exceptions = useFinancialExceptions();
+    const contracts = useBillingContracts();
+
+    /**
+     * Resolve state atual do evento (snapshot pra decisões da transição).
+     * @returns {Promise<{records: Array, packageInfo: Object|null}>}
+     */
+    async function resolveBillingState(eventId, { billing_contract_id } = {}) {
+        const records = await financialRecords.fetchByEvent(eventId);
+        const packageInfo = billing_contract_id ? await contracts.fetchById(billing_contract_id) : null;
+        return { records, packageInfo };
+    }
+
+    /**
+     * Gera cobrança manual pra evento sem cobrança ainda. Idempotente
+     * (RPC create_financial_record_for_session ignora cancelled).
+     */
+    async function generateChargeForEvent(event, options = {}) {
+        if (event.billing_contract_id) {
+            return { ok: false, error: 'Sessão faz parte de um pacote. Cobrança gerenciada pelo contrato.' };
+        }
+        loading.value = true;
+        error.value = '';
+        try {
+            const amount = options.amount ?? event.price ?? 0;
+            const dueDate = options.due_date || (event.inicio_em ? new Date(event.inicio_em).toISOString().slice(0, 10) : new Date().toISOString().slice(0, 10));
+            const data = await financialRecords.createRecord({
+                patient_id: event.patient_id ?? event.paciente_id ?? null,
+                agenda_evento_id: event.id,
+                amount,
+                due_date: dueDate
+            });
+            return data;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao gerar cobrança.';
+            return { ok: false, error: error.value };
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    /**
+     * Lista records de um evento. Helper público pra UI.
+     */
+    async function fetchRecordsForEvent(eventId) {
+        return financialRecords.fetchByEvent(eventId);
+    }
+
+    /**
+     * Cancela TODOS os records pending/overdue de um evento (soft).
+     * Use em reverse transitions confirmadas pelo user.
+     */
+    async function cancelRecordsForEvent(eventId, reason) {
+        const records = await financialRecords.fetchByEvent(eventId);
+        const cancelable = records.filter((r) => ['pending', 'overdue'].includes(r.status));
+        const results = [];
+        for (const r of cancelable) {
+            const res = await financialRecords.cancelRecord(r.id, { reason });
+            results.push({ id: r.id, ...res });
+        }
+        return results;
+    }
+
+    /**
+     * 🚧 STATE MACHINE — implementação completa BLOQUEADA pelas decisões #2/#3/#6.
+     *
+     * Estrutura prevista (do DESIGN_BILLING_ORCHESTRATOR.md):
+     *
+     *   applyStatusChange({ event, fromStatus, toStatus, decisions? })
+     *     → { ok, actions: [...], needsConfirmation?, error? }
+     *
+     * Transições:
+     *   agendado→realizado | agendado→faltou | agendado→cancelado
+     *   realizado→agendado (REVERSE) | realizado→faltou (CROSS)
+     *   faltou→agendado (REVERSE) | cancelado→agendado (REVERSE)
+     *
+     * Quando completar:
+     *   1. Migrar callers (AgendaEventDialog, useMelissaAgenda._applyStatusDecisions,
+     *      callers de gerarCobrancaManual)
+     *   2. Deletar src/composables/useFinancialRecords.js
+     *   3. Deletar src/composables/useAgendaFinanceiro.js
+     */
+    async function applyStatusChange(_params) {
+        throw new Error(
+            'applyStatusChange ainda não implementado. ' +
+                'Decisões #2/#3/#6 de billing pendentes (memória project_agenda_billing_decisoes). ' +
+                'Ver DESIGN_BILLING_ORCHESTRATOR.md seção 7.4. ' +
+                'Caller deve continuar usando useAgendaFinanceiro.handleStatusChange até Fase C estar pronta.'
+        );
+    }
+
+    function invalidateRules() {
+        exceptions.invalidate();
+    }
+
+    return {
+        loading,
+        error,
+        // Sub-composables (acesso direto se precisar de algo específico)
+        financialRecords,
+        exceptions,
+        contracts,
+        // High-level operations
+        resolveBillingState,
+        generateChargeForEvent,
+        fetchRecordsForEvent,
+        cancelRecordsForEvent,
+        applyStatusChange,
+        invalidateRules
+    };
+}
diff --git a/src/features/financeiro/composables/useFinancialExceptions.js b/src/features/financeiro/composables/useFinancialExceptions.js
new file mode 100644
index 0000000..6f8bb2f
--- /dev/null
+++ b/src/features/financeiro/composables/useFinancialExceptions.js
@@ -0,0 +1,90 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/composables/useFinancialExceptions.js
+|
+| Cache de regras de exceção financeira POR INSTÂNCIA do composable.
+| Substitui o _exceptionsCache módulo-level do useAgendaFinanceiro.js
+| (que vazava entre instâncias — audit baseline alta).
+|
+| Cache TTL: vive enquanto o composable existir. Chamar invalidate()
+| ao trocar tenant.
+|--------------------------------------------------------------------------
+*/
+import { ref } from 'vue';
+import {
+    getRule,
+    listAll,
+    upsertRule,
+    calcChargeAmount
+} from '@/features/financeiro/services/financialExceptionsRepository';
+
+export function useFinancialExceptions() {
+    const rules = ref([]);
+    const loading = ref(false);
+    const error = ref('');
+
+    // Cache local — chave: `${tenantId}:${exceptionType}`
+    const _cache = new Map();
+
+    async function getRuleCached(exceptionType, { tenantId } = {}) {
+        const key = `${tenantId || 'active'}:${exceptionType}`;
+        if (_cache.has(key)) return _cache.get(key);
+        try {
+            const rule = await getRule(exceptionType, { tenantId });
+            _cache.set(key, rule);
+            return rule;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao carregar regra de exceção.';
+            return null;
+        }
+    }
+
+    async function loadAll(opts = {}) {
+        loading.value = true;
+        error.value = '';
+        try {
+            rules.value = await listAll(opts);
+        } catch (e) {
+            error.value = e?.message || 'Falha ao carregar regras.';
+            rules.value = [];
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function upsert(payload) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const updated = await upsertRule(payload);
+            const idx = rules.value.findIndex((r) => r.id === updated.id);
+            if (idx >= 0) rules.value[idx] = updated;
+            else rules.value = [...rules.value, updated];
+            invalidate();
+            return updated;
+        } catch (e) {
+            error.value = e?.message || 'Falha ao salvar regra.';
+            throw e;
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    function invalidate() {
+        _cache.clear();
+    }
+
+    return {
+        rules,
+        loading,
+        error,
+        getRuleCached,
+        loadAll,
+        upsert,
+        invalidate,
+        // re-export utilitário (puro, não state)
+        calcChargeAmount
+    };
+}
diff --git a/src/features/financeiro/composables/useFinancialRecords.js b/src/features/financeiro/composables/useFinancialRecords.js
new file mode 100644
index 0000000..8a6def9
--- /dev/null
+++ b/src/features/financeiro/composables/useFinancialRecords.js
@@ -0,0 +1,211 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/composables/useFinancialRecords.js
+|
+| Thin wrapper sobre financialRecordsRepository (composable-blueprint Tipo A).
+| Substitui src/composables/useFinancialRecords.js quando callers migrarem.
+|
+| Mantém as mesmas funções públicas + computeds (summary) — drop-in
+| replacement quando hora chegar.
+|--------------------------------------------------------------------------
+*/
+import { ref, computed } from 'vue';
+import {
+    list as repoList,
+    getById,
+    listByEvent,
+    createForSession,
+    createManual,
+    markAsPaid as repoMarkAsPaid,
+    markAsUnpaid as repoMarkAsUnpaid,
+    cancel as repoCancel,
+    update as repoUpdate
+} from '@/features/financeiro/services/financialRecordsRepository';
+
+export function useFinancialRecords() {
+    const records = ref([]);
+    const total = ref(0);
+    const loading = ref(false);
+    const error = ref('');
+
+    // ── computed: resumo financeiro ──────────────────────────────────────
+    const summary = computed(() => {
+        const now = new Date();
+        const thisYear = now.getFullYear();
+        const thisMonth = now.getMonth();
+
+        const countByStatus = { pending: 0, paid: 0, overdue: 0, cancelled: 0 };
+        let totalPending = 0;
+        let totalOverdue = 0;
+        let totalPaidThisMonth = 0;
+
+        for (const r of records.value) {
+            countByStatus[r.status] = (countByStatus[r.status] ?? 0) + 1;
+            if (r.status === 'pending') totalPending += r.final_amount ?? r.amount ?? 0;
+            if (r.status === 'overdue') totalOverdue += r.final_amount ?? r.amount ?? 0;
+            if (r.status === 'paid' && r.paid_at) {
+                const d = new Date(r.paid_at);
+                if (d.getFullYear() === thisYear && d.getMonth() === thisMonth) {
+                    totalPaidThisMonth += r.final_amount ?? r.amount ?? 0;
+                }
+            }
+        }
+        return { totalPending, totalOverdue, totalPaidThisMonth, countByStatus };
+    });
+
+    async function fetchRecords(filters = {}) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const result = await repoList(filters);
+            records.value = result.rows;
+            total.value = result.total;
+            return result;
+        } catch (e) {
+            error.value = e?.message || 'Erro ao carregar registros financeiros.';
+            records.value = [];
+            total.value = 0;
+            return { rows: [], total: 0 };
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function fetchByEvent(eventId) {
+        try {
+            return await listByEvent(eventId);
+        } catch (e) {
+            error.value = e?.message || 'Erro ao buscar records do evento.';
+            return [];
+        }
+    }
+
+    async function fetchById(recordId) {
+        try {
+            return await getById(recordId);
+        } catch (e) {
+            error.value = e?.message || 'Erro ao buscar record.';
+            return null;
+        }
+    }
+
+    async function createRecord(payload) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const data = await createForSession(payload);
+            await fetchRecords();
+            return { ok: true, data };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao criar cobrança.';
+            return { ok: false, error: e?.message };
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function createManualRecord(payload) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const data = await createManual(payload);
+            records.value = [data, ...records.value];
+            return { ok: true, data };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao criar lançamento manual.';
+            return { ok: false, error: e?.message };
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    async function markAsPaid(recordId, paymentMethod) {
+        error.value = '';
+        try {
+            await repoMarkAsPaid(recordId, paymentMethod);
+            const idx = records.value.findIndex((r) => r.id === recordId);
+            if (idx !== -1) {
+                records.value[idx] = {
+                    ...records.value[idx],
+                    status: 'paid',
+                    paid_at: new Date().toISOString(),
+                    payment_method: paymentMethod
+                };
+            }
+            return { ok: true };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao marcar como pago.';
+            return { ok: false, error: e?.message };
+        }
+    }
+
+    async function markAsUnpaid(recordId) {
+        error.value = '';
+        try {
+            await repoMarkAsUnpaid(recordId);
+            const idx = records.value.findIndex((r) => r.id === recordId);
+            if (idx !== -1) {
+                records.value[idx] = {
+                    ...records.value[idx],
+                    status: 'pending',
+                    paid_at: null,
+                    payment_method: null
+                };
+            }
+            return { ok: true };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao reverter pagamento.';
+            return { ok: false, error: e?.message };
+        }
+    }
+
+    async function cancelRecord(recordId, opts = {}) {
+        error.value = '';
+        try {
+            await repoCancel(recordId, opts);
+            const idx = records.value.findIndex((r) => r.id === recordId);
+            if (idx !== -1) {
+                records.value[idx] = { ...records.value[idx], status: 'cancelled' };
+            }
+            return { ok: true };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao cancelar registro.';
+            return { ok: false, error: e?.message };
+        }
+    }
+
+    async function updateRecord(recordId, patch) {
+        loading.value = true;
+        error.value = '';
+        try {
+            const updated = await repoUpdate(recordId, patch);
+            const idx = records.value.findIndex((r) => r.id === recordId);
+            if (idx >= 0) records.value[idx] = updated;
+            return { ok: true, data: updated };
+        } catch (e) {
+            error.value = e?.message || 'Erro ao atualizar registro.';
+            return { ok: false, error: e?.message };
+        } finally {
+            loading.value = false;
+        }
+    }
+
+    return {
+        records,
+        total,
+        loading,
+        error,
+        summary,
+        fetchRecords,
+        fetchByEvent,
+        fetchById,
+        createRecord,
+        createManualRecord,
+        markAsPaid,
+        markAsUnpaid,
+        cancelRecord,
+        updateRecord
+    };
+}
diff --git a/src/features/financeiro/services/_tenantGuards.js b/src/features/financeiro/services/_tenantGuards.js
new file mode 100644
index 0000000..13f0414
--- /dev/null
+++ b/src/features/financeiro/services/_tenantGuards.js
@@ -0,0 +1,24 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/services/_tenantGuards.js
+|
+| Guards compartilhados pelos repositories do feature financeiro.
+|--------------------------------------------------------------------------
+*/
+import { supabase } from '@/lib/supabase/client';
+
+export function assertTenantId(tenantId) {
+    if (!tenantId || tenantId === 'null' || tenantId === 'undefined') {
+        throw new Error('Tenant ativo inválido. Selecione a clínica antes de operar no financeiro.');
+    }
+}
+
+export async function getUid() {
+    const { data, error } = await supabase.auth.getUser();
+    if (error) throw error;
+    const uid = data?.user?.id;
+    if (!uid) throw new Error('Usuário não autenticado.');
+    return uid;
+}
diff --git a/src/features/financeiro/services/billingContractsRepository.js b/src/features/financeiro/services/billingContractsRepository.js
new file mode 100644
index 0000000..4510f7b
--- /dev/null
+++ b/src/features/financeiro/services/billingContractsRepository.js
@@ -0,0 +1,137 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/services/billingContractsRepository.js
+|
+| Repository de billing_contracts — pacotes/contratos de cobrança (upfront,
+| pagamento por sessão, etc).
+|
+| Gotcha conhecido (memória project_billing_contracts_no_updated_at):
+|   billing_contracts NÃO tem coluna updated_at. UPDATE com updated_at falha
+|   silently em Promise.allSettled. Repository NÃO inclui updated_at em patches.
+|--------------------------------------------------------------------------
+*/
+import { supabase } from '@/lib/supabase/client';
+import { useTenantStore } from '@/stores/tenantStore';
+import { assertTenantId, getUid } from './_tenantGuards';
+import { BILLING_CONTRACT_SELECT } from './financialSelects';
+
+function resolveTenantId(tenantIdArg) {
+    const tenantStore = useTenantStore();
+    const tenantId = tenantIdArg || tenantStore.activeTenantId || tenantStore.tenantId;
+    assertTenantId(tenantId);
+    return tenantId;
+}
+
+/**
+ * Lista contratos ativos do paciente.
+ */
+export async function listForPatient(patientId, { tenantId, includeDeleted = false } = {}) {
+    if (!patientId) return [];
+    const tid = resolveTenantId(tenantId);
+
+    let q = supabase.from('billing_contracts').select(BILLING_CONTRACT_SELECT).eq('tenant_id', tid).eq('patient_id', patientId).order('created_at', { ascending: false });
+
+    if (!includeDeleted) q = q.is('deleted_at', null);
+
+    const { data, error } = await q;
+    if (error) throw error;
+    return data || [];
+}
+
+/**
+ * Lê contrato por id. Refresh FRESH do banco — usado pelo orchestrator antes
+ * de UPDATE pra evitar race condition (memória project_agenda_reverse_transitions).
+ */
+export async function getById(contractId, { tenantId } = {}) {
+    if (!contractId) throw new Error('contractId obrigatório.');
+    const tid = resolveTenantId(tenantId);
+
+    const { data, error } = await supabase.from('billing_contracts').select(BILLING_CONTRACT_SELECT).eq('id', contractId).eq('tenant_id', tid).maybeSingle();
+
+    if (error) throw error;
+    return data || null;
+}
+
+/**
+ * Cria contrato.
+ */
+export async function create(payload) {
+    if (!payload?.patient_id) throw new Error('patient_id obrigatório.');
+    if (!payload?.charging_style) throw new Error('charging_style obrigatório.');
+
+    const uid = await getUid();
+    const tid = resolveTenantId(payload.tenantId);
+
+    const row = {
+        tenant_id: tid,
+        owner_id: uid,
+        patient_id: payload.patient_id,
+        charging_style: payload.charging_style,
+        sessions_total: payload.sessions_total ?? null,
+        sessions_used: 0,
+        total_amount: payload.total_amount != null ? Number(payload.total_amount) : null,
+        status: payload.status || 'active',
+        start_date: payload.start_date || null,
+        end_date: payload.end_date || null
+    };
+
+    const { data, error } = await supabase.from('billing_contracts').insert([row]).select(BILLING_CONTRACT_SELECT).single();
+
+    if (error) throw error;
+    return data;
+}
+
+/**
+ * Update — NÃO INCLUI updated_at (tabela não tem essa coluna — gotcha conhecido).
+ */
+export async function update(contractId, patch, { tenantId } = {}) {
+    if (!contractId) throw new Error('contractId obrigatório.');
+    const tid = resolveTenantId(tenantId);
+
+    // eslint-disable-next-line no-unused-vars
+    const { updated_at: _dropped, ...safePatch } = patch || {};
+
+    const { data, error } = await supabase.from('billing_contracts').update(safePatch).eq('id', contractId).eq('tenant_id', tid).select(BILLING_CONTRACT_SELECT).single();
+
+    if (error) throw error;
+    return data;
+}
+
+/**
+ * Incrementa sessions_used em 1 (consume).
+ * Lê FRESH antes do UPDATE pra evitar race.
+ */
+export async function incrementSessionsUsed(contractId, { tenantId } = {}) {
+    const current = await getById(contractId, { tenantId });
+    if (!current) throw new Error('Contrato não encontrado.');
+    const newCount = (Number(current.sessions_used) || 0) + 1;
+    return update(contractId, { sessions_used: newCount }, { tenantId });
+}
+
+/**
+ * Decrementa sessions_used (reverse). Lê FRESH antes.
+ */
+export async function decrementSessionsUsed(contractId, { tenantId } = {}) {
+    const current = await getById(contractId, { tenantId });
+    if (!current) throw new Error('Contrato não encontrado.');
+    const newCount = Math.max(0, (Number(current.sessions_used) || 0) - 1);
+    return update(contractId, { sessions_used: newCount }, { tenantId });
+}
+
+/**
+ * Busca records cross-week por recurrence_id (memória project_cross_week_propagation).
+ * Útil pra bulk-load de pacote upfront.
+ */
+export async function findRecordsByRecurrence(recurrenceId, { tenantId } = {}) {
+    if (!recurrenceId) return [];
+    const tid = resolveTenantId(tenantId);
+
+    const { data, error } = await supabase.from('financial_records').select('id, status, agenda_evento_id, billing_contract_id').eq('tenant_id', tid).is('deleted_at', null).not('agenda_evento_id', 'is', null);
+    // NOTE: filter por recurrence_id requer join — fica como TODO no orchestrator
+    // (memória project_cross_week_propagation: query records cross-week por recurrence_id).
+
+    if (error) throw error;
+    return data || [];
+}
diff --git a/src/features/financeiro/services/financialExceptionsRepository.js b/src/features/financeiro/services/financialExceptionsRepository.js
new file mode 100644
index 0000000..9d41171
--- /dev/null
+++ b/src/features/financeiro/services/financialExceptionsRepository.js
@@ -0,0 +1,108 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/services/financialExceptionsRepository.js
+|
+| Regras de exceção financeira (no-show, cancelamento, etc).
+| Extraído de src/composables/useAgendaFinanceiro.js.
+|
+| Prioridade: regra própria do owner > regra global do tenant (owner_id IS NULL).
+|--------------------------------------------------------------------------
+*/
+import { supabase } from '@/lib/supabase/client';
+import { useTenantStore } from '@/stores/tenantStore';
+import { assertTenantId, getUid } from './_tenantGuards';
+import { FINANCIAL_EXCEPTION_SELECT } from './financialSelects';
+
+const VALID_EXCEPTION_TYPES = ['patient_no_show', 'patient_cancellation', 'professional_cancellation'];
+
+function resolveTenantId(tenantIdArg) {
+    const tenantStore = useTenantStore();
+    const tenantId = tenantIdArg || tenantStore.activeTenantId || tenantStore.tenantId;
+    assertTenantId(tenantId);
+    return tenantId;
+}
+
+/**
+ * Lê a regra de exceção ativa pra um tipo + tenant.
+ * Prioriza owner próprio se existir; senão regra global do tenant.
+ */
+export async function getRule(exceptionType, { tenantId } = {}) {
+    if (!VALID_EXCEPTION_TYPES.includes(exceptionType)) {
+        throw new Error(`exception_type inválido. Aceitos: ${VALID_EXCEPTION_TYPES.join(', ')}.`);
+    }
+    const tid = resolveTenantId(tenantId);
+    const uid = await getUid();
+
+    const { data, error } = await supabase
+        .from('financial_exceptions')
+        .select(FINANCIAL_EXCEPTION_SELECT)
+        .eq('tenant_id', tid)
+        .eq('exception_type', exceptionType)
+        .or(`owner_id.eq.${uid},owner_id.is.null`)
+        .order('owner_id', { ascending: false, nullsLast: true })
+        .limit(1)
+        .maybeSingle();
+
+    if (error) throw error;
+    return data || null;
+}
+
+/**
+ * Lista todas as regras do tenant (config page).
+ */
+export async function listAll({ tenantId } = {}) {
+    const tid = resolveTenantId(tenantId);
+    const { data, error } = await supabase.from('financial_exceptions').select(FINANCIAL_EXCEPTION_SELECT).eq('tenant_id', tid).order('exception_type', { ascending: true });
+    if (error) throw error;
+    return data || [];
+}
+
+/**
+ * Cria/atualiza regra (upsert).
+ */
+export async function upsertRule(payload) {
+    if (!payload?.exception_type) throw new Error('exception_type obrigatório.');
+    if (!VALID_EXCEPTION_TYPES.includes(payload.exception_type)) {
+        throw new Error(`exception_type inválido. Aceitos: ${VALID_EXCEPTION_TYPES.join(', ')}.`);
+    }
+
+    const uid = await getUid();
+    const tid = resolveTenantId(payload.tenantId);
+
+    const row = {
+        tenant_id: tid,
+        owner_id: payload.ownerScoped ? uid : null,
+        exception_type: payload.exception_type,
+        charge_mode: payload.charge_mode || 'none',
+        charge_value: payload.charge_value != null ? Number(payload.charge_value) : null,
+        charge_pct: payload.charge_pct != null ? Number(payload.charge_pct) : null,
+        min_hours_notice: payload.min_hours_notice != null ? Number(payload.min_hours_notice) : null,
+        default_consume_on_miss: !!payload.default_consume_on_miss,
+        updated_at: new Date().toISOString()
+    };
+
+    const { data, error } = await supabase.from('financial_exceptions').upsert(row, { onConflict: 'tenant_id,owner_id,exception_type' }).select(FINANCIAL_EXCEPTION_SELECT).single();
+
+    if (error) throw error;
+    return data;
+}
+
+/**
+ * Calcula valor a cobrar conforme charge_mode.
+ *   - none: 0 (não cobra)
+ *   - full: amount original
+ *   - fixed_fee: charge_value fixo
+ *   - percentage: amount * (charge_pct / 100)
+ */
+export function calcChargeAmount(originalAmount, rule) {
+    if (!rule || rule.charge_mode === 'none') return 0;
+    if (rule.charge_mode === 'full') return Number(originalAmount) || 0;
+    if (rule.charge_mode === 'fixed_fee') return Number(rule.charge_value ?? 0);
+    if (rule.charge_mode === 'percentage') {
+        const pct = Number(rule.charge_pct ?? 0);
+        return parseFloat(((Number(originalAmount) * pct) / 100).toFixed(2));
+    }
+    return Number(originalAmount) || 0;
+}
diff --git a/src/features/financeiro/services/financialRecordsRepository.js b/src/features/financeiro/services/financialRecordsRepository.js
new file mode 100644
index 0000000..d0a4dc9
--- /dev/null
+++ b/src/features/financeiro/services/financialRecordsRepository.js
@@ -0,0 +1,230 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/services/financialRecordsRepository.js
+|
+| Repository de financial_records. Extraído de src/composables/useFinancialRecords.js.
+| Pattern canônico — ver blueprints/repository-blueprint.md.
+|
+| Cobre: list (com filtros), getById, createForSession (RPC), createManual,
+|        markAsPaid (RPC), markAsUnpaid, cancel, update.
+|
+| RPC `create_financial_record_for_session` (existe no banco) é o caminho
+| ÚNICO de criação a partir de sessão — idempotente, ignora cancelled
+| (memória project_rpc_idempotency_cancelled).
+|--------------------------------------------------------------------------
+*/
+import { supabase } from '@/lib/supabase/client';
+import { useTenantStore } from '@/stores/tenantStore';
+import { assertTenantId, getUid } from './_tenantGuards';
+import { FINANCIAL_RECORD_SELECT, flattenFinancialRecord } from './financialSelects';
+
+function resolveTenantId(tenantIdArg) {
+    const tenantStore = useTenantStore();
+    const tenantId = tenantIdArg || tenantStore.activeTenantId || tenantStore.tenantId;
+    assertTenantId(tenantId);
+    return tenantId;
+}
+
+/**
+ * Lista lançamentos com filtros + paginação.
+ *
+ * @param {Object} [filters]
+ * @param {string} [filters.tenantId]
+ * @param {string} [filters.status]    - 'pending'|'paid'|'overdue'|'partial'|'cancelled'|'refunded'
+ * @param {string} [filters.type]      - 'receita'|'despesa'
+ * @param {string} [filters.patient_id]
+ * @param {string} [filters.due_date_from]
+ * @param {string} [filters.due_date_to]
+ * @param {number} [filters.limit=50]
+ * @param {number} [filters.offset=0]
+ * @returns {Promise<{rows: Array, total: number}>}
+ */
+export async function list(filters = {}) {
+    const tid = resolveTenantId(filters.tenantId);
+    const limit = filters.limit ?? 50;
+    const offset = filters.offset ?? 0;
+
+    let q = supabase
+        .from('financial_records')
+        .select(FINANCIAL_RECORD_SELECT, { count: 'exact' })
+        .eq('tenant_id', tid)
+        .is('deleted_at', null)
+        .order('due_date', { ascending: false })
+        .range(offset, offset + limit - 1);
+
+    if (filters.status) q = q.eq('status', filters.status);
+    if (filters.type) q = q.eq('type', filters.type);
+    if (filters.patient_id) q = q.eq('patient_id', filters.patient_id);
+    if (filters.due_date_from) q = q.gte('due_date', filters.due_date_from);
+    if (filters.due_date_to) q = q.lte('due_date', filters.due_date_to);
+
+    const { data, error, count } = await q;
+    if (error) throw error;
+    return {
+        rows: (data || []).map(flattenFinancialRecord),
+        total: count ?? 0
+    };
+}
+
+/**
+ * Lê um record por id.
+ */
+export async function getById(recordId, { tenantId } = {}) {
+    if (!recordId) throw new Error('recordId obrigatório.');
+    const tid = resolveTenantId(tenantId);
+
+    const { data, error } = await supabase.from('financial_records').select(FINANCIAL_RECORD_SELECT).eq('id', recordId).eq('tenant_id', tid).maybeSingle();
+
+    if (error) throw error;
+    return data ? flattenFinancialRecord(data) : null;
+}
+
+/**
+ * Busca records ativos vinculados a um evento da agenda (status pending|overdue|paid).
+ * Usado pelo orchestrator pra checar idempotência antes de criar.
+ */
+export async function listByEvent(eventId, { tenantId } = {}) {
+    if (!eventId) return [];
+    const tid = resolveTenantId(tenantId);
+
+    const { data, error } = await supabase.from('financial_records').select(FINANCIAL_RECORD_SELECT).eq('tenant_id', tid).eq('agenda_evento_id', eventId).is('deleted_at', null);
+
+    if (error) throw error;
+    return (data || []).map(flattenFinancialRecord);
+}
+
+/**
+ * Cria cobrança a partir de sessão via RPC idempotente.
+ * RPC `create_financial_record_for_session` ignora cancelled/refunded — pode
+ * chamar 2× sem regerar (memória project_rpc_idempotency_cancelled).
+ */
+export async function createForSession(payload) {
+    if (!payload) throw new Error('Payload vazio.');
+    if (!payload.patient_id) throw new Error('patient_id obrigatório.');
+    if (!payload.agenda_evento_id) throw new Error('agenda_evento_id obrigatório.');
+    if (payload.amount == null) throw new Error('amount obrigatório.');
+    if (!payload.due_date) throw new Error('due_date obrigatório.');
+
+    const uid = await getUid();
+    const tid = resolveTenantId(payload.tenantId);
+
+    const { data, error } = await supabase.rpc('create_financial_record_for_session', {
+        p_tenant_id: tid,
+        p_owner_id: uid,
+        p_patient_id: payload.patient_id,
+        p_agenda_evento_id: payload.agenda_evento_id,
+        p_amount: Number(payload.amount),
+        p_due_date: payload.due_date
+    });
+
+    if (error) throw error;
+    return data;
+}
+
+/**
+ * Cria lançamento manual avulso (sem sessão). INSERT direto, não via RPC.
+ */
+export async function createManual(payload) {
+    if (!payload) throw new Error('Payload vazio.');
+    if (payload.amount == null || Number.isNaN(Number(payload.amount))) {
+        throw new Error('Valor inválido.');
+    }
+    if (!payload.due_date) throw new Error('due_date obrigatório.');
+
+    const uid = await getUid();
+    const tid = resolveTenantId(payload.tenantId);
+
+    const discount = Number(payload.discount_amount ?? 0);
+    const amount = Number(payload.amount);
+
+    const row = {
+        tenant_id: tid,
+        owner_id: uid,
+        patient_id: payload.patient_id ?? null,
+        agenda_evento_id: null,
+        type: payload.type || 'receita',
+        amount,
+        discount_amount: discount,
+        final_amount: amount - discount,
+        status: payload.status || 'pending',
+        due_date: payload.due_date,
+        payment_method: payload.payment_method || null,
+        description: payload.description ? String(payload.description).trim() || null : null,
+        notes: payload.notes ? String(payload.notes).trim() || null : null
+    };
+
+    const { data, error } = await supabase.from('financial_records').insert([row]).select(FINANCIAL_RECORD_SELECT).single();
+
+    if (error) throw error;
+    return flattenFinancialRecord(data);
+}
+
+/**
+ * Marca record como pago via RPC (server-side timestamps + audit).
+ */
+export async function markAsPaid(recordId, paymentMethod) {
+    if (!recordId) throw new Error('recordId obrigatório.');
+
+    const { data, error } = await supabase.rpc('mark_as_paid', {
+        p_financial_record_id: recordId,
+        p_payment_method: paymentMethod
+    });
+
+    if (error) throw error;
+    return data;
+}
+
+/**
+ * Reverte status pago → pending (UPDATE direto). Mantém payment_method/paid_at
+ * limpos pra reconciliação manual.
+ */
+export async function markAsUnpaid(recordId, { tenantId } = {}) {
+    if (!recordId) throw new Error('recordId obrigatório.');
+    const tid = resolveTenantId(tenantId);
+
+    const { error } = await supabase
+        .from('financial_records')
+        .update({
+            status: 'pending',
+            paid_at: null,
+            payment_method: null,
+            updated_at: new Date().toISOString()
+        })
+        .eq('id', recordId)
+        .eq('tenant_id', tid);
+
+    if (error) throw error;
+}
+
+/**
+ * Cancela record (soft — status='cancelled'). Defesa em profundidade: .eq('tenant_id').
+ */
+export async function cancel(recordId, { tenantId, reason } = {}) {
+    if (!recordId) throw new Error('recordId obrigatório.');
+    const tid = resolveTenantId(tenantId);
+
+    const patch = { status: 'cancelled', updated_at: new Date().toISOString() };
+    if (reason) patch.notes = String(reason).trim() || null;
+
+    const { error } = await supabase.from('financial_records').update(patch).eq('id', recordId).eq('tenant_id', tid);
+
+    if (error) throw error;
+}
+
+/**
+ * Atualiza campos arbitrários (use com cautela — não atualiza status/paid_at via aqui).
+ */
+export async function update(recordId, patch, { tenantId } = {}) {
+    if (!recordId) throw new Error('recordId obrigatório.');
+    if (!patch) throw new Error('Patch vazio.');
+    const tid = resolveTenantId(tenantId);
+
+    const safePatch = { ...patch, updated_at: new Date().toISOString() };
+
+    const { data, error } = await supabase.from('financial_records').update(safePatch).eq('id', recordId).eq('tenant_id', tid).select(FINANCIAL_RECORD_SELECT).single();
+
+    if (error) throw error;
+    return flattenFinancialRecord(data);
+}
diff --git a/src/features/financeiro/services/financialSelects.js b/src/features/financeiro/services/financialSelects.js
new file mode 100644
index 0000000..cec6172
--- /dev/null
+++ b/src/features/financeiro/services/financialSelects.js
@@ -0,0 +1,79 @@
+/*
+|--------------------------------------------------------------------------
+| Agência PSI
+|--------------------------------------------------------------------------
+| Arquivo: src/features/financeiro/services/financialSelects.js
+|
+| SELECTs canônicos do feature financeiro. Extraído de src/composables/
+| useFinancialRecords.js (que tinha BASE_SELECT inline).
+|--------------------------------------------------------------------------
+*/
+
+/**
+ * SELECT completo de financial_records com joins de patient + agenda_evento.
+ * FKs explícitas pra evitar ambiguidade.
+ */
+export const FINANCIAL_RECORD_SELECT = `
+    id, tenant_id, owner_id, patient_id, agenda_evento_id, billing_contract_id,
+    type, amount, discount_amount, final_amount,
+    status, due_date, paid_at, payment_method, payment_link,
+    description, notes, created_at, updated_at,
+    patients!patient_id (
+        id, nome_completo, identification_color
+    ),
+    agenda_eventos!agenda_evento_id (
+        id, inicio_em, status, tipo
+    )
+`
+    .replace(/\s+/g, ' ')
+    .trim();
+
+/**
+ * SELECT mínimo — list views simples, sem joins.
+ */
+export const FINANCIAL_RECORD_SELECT_BRIEF = `
+    id, type, amount, final_amount, status, due_date, paid_at,
+    description, payment_method, created_at, agenda_evento_id, billing_contract_id
+`
+    .replace(/\s+/g, ' ')
+    .trim();
+
+/**
+ * Flatten — UI espera `patient_nome` flat às vezes.
+ */
+export function flattenFinancialRecord(r) {
+    if (!r) return r;
+    const patient = r.patients || null;
+    const evento = r.agenda_eventos || null;
+    return {
+        ...r,
+        patient_nome: patient?.nome_completo || r.patient_nome || '',
+        patient_color: patient?.identification_color || r.patient_color || '',
+        evento_inicio_em: evento?.inicio_em || r.evento_inicio_em || null,
+        evento_status: evento?.status || r.evento_status || null,
+        evento_tipo: evento?.tipo || r.evento_tipo || null
+    };
+}
+
+/**
+ * SELECT financial_exceptions — regras de cobrança em casos especiais
+ * (no-show, cancelamento, etc).
+ */
+export const FINANCIAL_EXCEPTION_SELECT = `
+    id, tenant_id, owner_id, exception_type, charge_mode, charge_value,
+    charge_pct, min_hours_notice, default_consume_on_miss,
+    created_at, updated_at
+`
+    .replace(/\s+/g, ' ')
+    .trim();
+
+/**
+ * SELECT billing_contracts.
+ */
+export const BILLING_CONTRACT_SELECT = `
+    id, tenant_id, owner_id, patient_id, charging_style,
+    sessions_total, sessions_used, total_amount, status,
+    start_date, end_date, deleted_at, created_at
+`
+    .replace(/\s+/g, ' ')
+    .trim();