feat: insurance & medical billing system (6 phases)

Multi-tenant insurance contracts, service coverage, versioned tariffs,
invoice calculation, and insurance claims with debt reporting.

- TenantInsurance: per-tenant insurance contracts (coverage/franchise/ceiling,
  versioning, soft-deactivate) + active guard
- ServiceItem.insuranceCovered + TenantServiceCoverage per-service overrides
- Tariff: versioned yearly tariffs with fallback to ServiceItem price
- Billing domain: Money/ShareBreakdown VOs, BillingCalculator (unit-tested),
  Invoice/InvoiceItem aggregate, InvoiceService.createFromSession
- Claim/ClaimItem with state machine (pending->submitted->approved/rejected->paid),
  ClaimService, insurance-debt report
- ClaimSubmitterInterface + ManualClaimSubmitter (future insurance API ready)
- Admin UI: insurance-pricing page, claims page, service tariff modal,
  service insurance toggle; routes + sidebar entries
- Architecture doc + billing/insurance/clinic-services API docs

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/ClinicService/Controller/ClinicServiceController.php

@@ -7,6 +7,8 @@ use App\ClinicService\Entity\ServiceItem;
 use App\ClinicService\Entity\ServiceSection;
 use App\ClinicService\Repository\ServiceItemRepository;
 use App\ClinicService\Repository\ServiceSectionRepository;
+use App\ClinicService\Repository\TariffRepository;
+use App\ClinicService\Service\TariffService;
 use App\Clinic\Repository\ClinicRepository;
 use App\Doctor\Repository\DoctorRepository;
 use App\Shared\Constant\ErrorCodes;
@@ -32,6 +34,8 @@ class ClinicServiceController extends BaseController
         private readonly SubscriptionService      $subscriptionService,
         private readonly DoctorRepository         $doctorRepo,
         private readonly ClinicRepository         $clinicRepo,
+        private readonly TariffRepository         $tariffRepo,
+        private readonly TariffService            $tariffService,
     ) {}
 
     // ── Service Sections ─────────────────────────────────────────────────────
@@ -157,6 +161,13 @@ class ClinicServiceController extends BaseController
             }
         }
 
+        if (isset($data['insurance_covered'])) {
+            $item->setInsuranceCovered((bool) $data['insurance_covered']);
+        }
+        if (array_key_exists('insurance_price_rials', $data)) {
+            $item->setInsurancePriceRials($data['insurance_price_rials'] !== null ? (int) $data['insurance_price_rials'] : null);
+        }
+
         $this->itemRepo->save($item);
 
         return $this->success($item->toArray(), 201);
@@ -181,6 +192,12 @@ class ClinicServiceController extends BaseController
             $staff = $data['staff_uuid'] ? $this->staffRepo->findByUuid($data['staff_uuid']) : null;
             $item->setStaff($staff);
         }
+        if (isset($data['insurance_covered'])) {
+            $item->setInsuranceCovered((bool) $data['insurance_covered']);
+        }
+        if (array_key_exists('insurance_price_rials', $data)) {
+            $item->setInsurancePriceRials($data['insurance_price_rials'] !== null ? (int) $data['insurance_price_rials'] : null);
+        }
 
         $this->itemRepo->save($item);
 
@@ -206,6 +223,51 @@ class ClinicServiceController extends BaseController
         return $this->success(['message' => 'سرویس حذف شد']);
     }
 
+    // ── Tariffs (تعرفه‌ی نسخه‌دار سالانه) ──────────────────────────────────────
+
+    #[Route('/api/v1/service-items/{uuid}/tariffs', methods: ['GET'])]
+    #[IsGranted('IS_AUTHENTICATED_FULLY')]
+    public function listTariffs(string $uuid, #[CurrentUser] User $user): JsonResponse
+    {
+        [$entityType, $entityId] = $this->resolveEntity($user);
+
+        $item = $this->itemRepo->findByUuid($uuid);
+        if ($item === null || !$this->ownsSection($item->getSection(), $entityType, $entityId)) {
+            return $this->error(ErrorCodes::ERR_SERVICE_NOT_FOUND, ErrorCodes::message(ErrorCodes::ERR_SERVICE_NOT_FOUND), 404);
+        }
+
+        $tariffs = $this->tariffRepo->findByService($item->getId());
+
+        return $this->success([
+            'current_year'        => $this->tariffService->currentJalaliYear(),
+            'default_price_rials' => $item->getPriceRials(),
+            'data'                => array_map(fn($t) => $t->toArray(), $tariffs),
+        ]);
+    }
+
+    #[Route('/api/v1/service-items/{uuid}/tariffs/{year}', methods: ['PUT'], requirements: ['year' => '\d+'])]
+    #[IsGranted('IS_AUTHENTICATED_FULLY')]
+    public function setTariff(string $uuid, int $year, Request $request, #[CurrentUser] User $user): JsonResponse
+    {
+        [$entityType, $entityId] = $this->resolveEntity($user);
+
+        $item = $this->itemRepo->findByUuid($uuid);
+        if ($item === null || !$this->ownsSection($item->getSection(), $entityType, $entityId)) {
+            return $this->error(ErrorCodes::ERR_SERVICE_NOT_FOUND, ErrorCodes::message(ErrorCodes::ERR_SERVICE_NOT_FOUND), 404);
+        }
+
+        if ($year < 1390 || $year > 1500) {
+            return $this->error(ErrorCodes::ERR_VALIDATION_001, 'سال نامعتبر است', 422);
+        }
+
+        $data  = json_decode($request->getContent(), true) ?? [];
+        $price = (int) ($data['price_rials'] ?? 0);
+
+        $tariff = $this->tariffService->upsert($item->getId(), $year, $price);
+
+        return $this->success(['data' => $tariff->toArray()]);
+    }
+
     // ── Helpers ──────────────────────────────────────────────────────────────
 
     private function resolveEntity(User $user): array