Modulo 4 da Fase 1. 9 arquivos novos em features/financeiro/:
4 services (_tenantGuards, financialSelects, financialRecords
Repository, financialExceptionsRepository, billingContractsRepository)
+ 4 composables (useFinancialRecords, useFinancialExceptions,
useBillingContracts, useBillingOrchestrator). Old composables ainda
em paralelo — Fase C (cutover) bloqueada pelas decisoes #2/#3/#6
de billing (memoria agenda_billing_decisoes).
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Leonardo