feat(F-146): completed feature
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# Feature actual: F-145 (Reporting: payment lines and POS cash-safe capture)
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# Feature actual: F-146 (Reporting: service summary and sales API)
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## F-145 cerrada (2026-08-22) — Reporting: payment lines and POS cash-safe capture
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- `049_reporting_payment_lines.js`: tabla `reporting_payment_lines` (13 columnas, FK→orders_orders+pos_stores, 3 CHECK, 3 índices), inmutable (refunds como nuevas filas). patrón: INSERT-only.
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- `reporting-payment-lines.itest.ts` 16/16 ✅ (DB real).
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- npm run build 0; boundaries 0 nuevas; verify.sh verde; commit `62a368f`.
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- Gates: reviewer ✅ / security ✅ / qa ✅ / document ✅ / leader-close ✅.
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- **Siguiente**: F-146 (Reporting: service summary and sales API).
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## F-144 cerrada (2026-08-22) — Reporting snapshots: store/VAT/cost/shipping
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