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/Entity/ServiceItem.php

@@ -36,6 +36,12 @@ class ServiceItem
     #[ORM\Column(type: 'boolean')]
     private bool $active = true;
 
+    #[ORM\Column(name: 'insurance_covered', type: 'boolean')]
+    private bool $insuranceCovered = false;
+
+    #[ORM\Column(name: 'insurance_price_rials', type: 'integer', nullable: true)]
+    private ?int $insurancePriceRials = null;
+
     #[ORM\Column(name: 'created_at', type: 'integer')]
     private int $createdAt;
 
@@ -59,6 +65,8 @@ class ServiceItem
     public function getName(): string          { return $this->name; }
     public function getPriceRials(): int       { return $this->priceRials; }
     public function isActive(): bool           { return $this->active; }
+    public function isInsuranceCovered(): bool  { return $this->insuranceCovered; }
+    public function getInsurancePriceRials(): ?int { return $this->insurancePriceRials; }
     public function getCreatedAt(): int        { return $this->createdAt; }
     public function getUpdatedAt(): int        { return $this->updatedAt; }
 
@@ -66,6 +74,8 @@ class ServiceItem
     public function setName(string $name): self           { $this->name = $name; $this->updatedAt = time(); return $this; }
     public function setPriceRials(int $price): self       { $this->priceRials = $price; $this->updatedAt = time(); return $this; }
     public function setActive(bool $active): self         { $this->active = $active; $this->updatedAt = time(); return $this; }
+    public function setInsuranceCovered(bool $v): self    { $this->insuranceCovered = $v; $this->updatedAt = time(); return $this; }
+    public function setInsurancePriceRials(?int $v): self { $this->insurancePriceRials = $v; $this->updatedAt = time(); return $this; }
 
     public function toArray(): array
     {
@@ -77,6 +87,8 @@ class ServiceItem
             'name'         => $this->name,
             'price_rials'  => $this->priceRials,
             'active'       => $this->active,
+            'insurance_covered'     => $this->insuranceCovered,
+            'insurance_price_rials' => $this->insurancePriceRials,
             'created_at'   => $this->createdAt,
             'updated_at'   => $this->updatedAt,
         ];