feat(F-142): completed feature

work/artifacts/F-142/reviewer.json

@@ -0,0 +1,19 @@
+{
+  "feature_id": "F-142",
+  "agent": "reviewer",
+  "stage": "review_gate",
+  "verdict": "APPROVED",
+  "reviewed_at": "2026-08-21T20:06:30Z",
+  "summary": "La arquitectura de Reporting está documentada antes de implementar UI/API y está basada en las tablas y módulos reales del repositorio. Identifica explícitamente qué métricas existen y qué datos faltan.",
+  "checks": [
+    {"item":"Existing models and relations inventoried","ok":true,"evidence":"REPORTING_ARCHITECTURE.md sections 2-3 cover orders/items, payments, inventory, POS, catalog, prices, promotions, taxes, customers and cash"},
+    {"item":"Available vs unavailable metrics separated","ok":true,"evidence":"Section 4 explicitly excludes payment method, detailed refunds, VAT rate, historical margin, shipping split and cash movements until data exists"},
+    {"item":"No parallel source of truth proposed","ok":true,"evidence":"Architecture uses orders_orders/orders_items and existing transactional modules; aggregation deferred until measured"},
+    {"item":"API/filter/query design present","ok":true,"evidence":"Common filter contract, response envelope, CTE strategy, grouping and pagination documented"},
+    {"item":"Performance and cache risks addressed","ok":true,"evidence":"EXPLAIN/ANALYZE-first policy, measured indexes, 30-60s cache proposal, N+1 prohibition and export limits"},
+    {"item":"Frontend/RBAC evolution documented","ok":true,"evidence":"Reusable Admin components, URL filters, backend permissions and financial-data scope documented"},
+    {"item":"P0-P3 task plan created","ok":true,"evidence":"REPORTING_TASKS.md contains dependency graph, P0, P1, P2 and P3 tasks; F-143..F-150 opened for P0"}
+  ],
+  "issues": [],
+  "notes":"This feature intentionally stops at architecture/tasks. Dashboard implementation must start with F-143 and must not bypass the missing-data prerequisites in F-144/F-145."
+}