Initial commit: Port Nimara CRM (Layers 0-4)

Full CRM rebuild with Next.js 15, TypeScript, Tailwind, Drizzle ORM,
PostgreSQL, Redis, BullMQ, MinIO, and Socket.io. Includes 461 source
files covering clients, berths, interests/pipeline, documents/EOI,
expenses/invoices, email, notifications, dashboard, admin, and
client portal. CI/CD via Gitea Actions with Docker builds.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/app/api/v1/expenses/scan-receipt/route.ts

@@ -0,0 +1,27 @@
+import { NextResponse } from 'next/server';
+
+import { withAuth, withPermission } from '@/lib/api/helpers';
+import { errorResponse } from '@/lib/errors';
+import { scanReceipt } from '@/lib/services/receipt-scanner';
+
+export const POST = withAuth(
+  withPermission('expenses', 'create', async (req, _ctx) => {
+    try {
+      const formData = await req.formData();
+      const file = formData.get('file') as File | null;
+
+      if (!file) {
+        return NextResponse.json({ error: 'No file provided' }, { status: 400 });
+      }
+
+      const buffer = Buffer.from(await file.arrayBuffer());
+      const mimeType = file.type || 'image/jpeg';
+
+      const result = await scanReceipt(buffer, mimeType);
+
+      return NextResponse.json({ data: result });
+    } catch (error) {
+      return errorResponse(error);
+    }
+  }),
+);