feat(F-145): completed feature

work/artifacts/F-145/qa.json

@@ -0,0 +1,15 @@
+{
+  "feature_id": "F-145",
+  "agent": "qa",
+  "stage": "qa_gate",
+  "verdict": "APPROVED",
+  "summary": "reporting-payment-lines.itest.ts 16/16 green against real PostgreSQL; npm run build 0 TypeScript errors; check-module-boundaries 0 new violations; verify.sh green. No API changes, no regression risk.",
+  "checks": [
+    {"item": "AC1/AC2/AC4/AC5/AC7 verified against real DB", "ok": true, "evidence": "itest 16 assertions: columns/FK/CHECK/index/immutability all green"},
+    {"item": "Migration idempotency", "ok": true, "evidence": "createTable IF NOT EXISTS; DO$$ guard; re-run is no-op"},
+    {"item": "Reversibility", "ok": true, "evidence": "down() drops indexes + table via IF EXISTS; schema-only rollback"},
+    {"item": "No regression", "ok": true, "evidence": "npm run build 0 errors; reporting routes unchanged; verify.sh green"},
+    {"item": "verify.sh", "ok": true, "evidence": "exit 0 (backlog valid, runtime consistent)"}
+  ],
+  "issues": []
+}