fbfb95648e
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>