feat: Enhance insurance billing system to support supplementary insurance

- Updated CoverageRule and related entities to include franchise_percent instead of franchise_rials.
- Modified Appointment entity to carry supplementary insurance ID alongside base insurance.
- Implemented SessionBillingService to ensure finalized invoices for insured patient sessions.
- Created InvoiceFinalized event to trigger claims creation upon invoice finalization.
- Added BackfillMissingClaimsCommand to generate claims for finalized invoices without existing claims.
- Developed tests to validate the new functionality for supplementary insurance handling in appointments and claims.

src/Billing/EventSubscriber/CreateClaimsOnInvoiceFinalized.php

@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Billing\EventSubscriber;
+
+use App\Billing\Event\InvoiceFinalized;
+use App\Billing\Service\ClaimService;
+use Psr\Log\LoggerInterface;
+use Symfony\Component\EventDispatcher\Attribute\AsEventListener;
+
+/**
+ * هر صورتحساب نهایی‌شده‌ی بیمه‌دار باید مطالبه داشته باشد، از هر مسیری که نهایی شده باشد.
+ * خطا در این مرحله نباید نهایی‌شدن صورتحساب را برگرداند؛ فقط لاگ می‌شود.
+ */
+#[AsEventListener(event: InvoiceFinalized::class)]
+class CreateClaimsOnInvoiceFinalized
+{
+    public function __construct(
+        private readonly ClaimService    $claimService,
+        private readonly LoggerInterface $logger,
+    ) {}
+
+    public function __invoke(InvoiceFinalized $event): void
+    {
+        try {
+            $this->claimService->syncFromInvoice($event->invoice);
+        } catch (\Throwable $e) {
+            $this->logger->error('claim sync failed', [
+                'invoice' => $event->invoice->getUuid(),
+                'error'   => $e->getMessage(),
+            ]);
+        }
+    }
+}