feat(F-145): completed feature

work/artifacts/F-145/leader-close.json

@@ -0,0 +1,14 @@
+{
+  "feature_id": "F-145",
+  "agent": "leader",
+  "stage": "close",
+  "verdict": "APPROVED",
+  "summary": "F-145 completed: migration 049 creates reporting_payment_lines (13 columns, 2 FKs, 3 CHECKs, 3 indexes) as immutable payment event log (refunds as new rows). reporting-payment-lines.itest.ts 16/16 green (real PostgreSQL); npm run build 0 errors; boundaries 0 new; verify.sh green.",
+  "checks": [
+    {"item": "Implementer evidence", "ok": true, "evidence": "work/artifacts/F-145/implementer.md (migration 049 + itest 16 + tsc + boundaries)"},
+    {"item": "Gates approved", "ok": true, "evidence": "reviewer.json, security.json, qa.json -> APPROVED"},
+    {"item": "verify.sh", "ok": true, "evidence": "exit 0 (backlog valid, runtime consistent)"},
+    {"item": "Artifacts present", "ok": true, "evidence": "architect.md, implementer.md, reviewer.json, security.json, qa.json, documenter.md, leader-close.json all present in work/artifacts/F-145/"}
+  ],
+  "issues": []
+}