feat(mobile): mobile cards for yachts, companies, berths, invoices, expenses

Five new <EntityCard> files using the shared <ListCard> shell, wired
into each list page's <DataTable> via cardRender. Desktop view
(lg+) is unchanged.

  - YachtCard:    Ship icon, owner subtitle (User/Building2 icon by
                  ownerType), dimensions in meters preferred, hull #,
                  status pill. No accent bar (status is free-text).
  - CompanyCard:  Building2 icon, legalName subtitle, country (MapPin)
                  + tax id (Hash) meta, member/yacht count line.
  - BerthCard:    Anchor icon, area subtitle (MapPin), dimensions
                  meta, status pill. Status-encoded accent bar
                  (emerald=available, amber=under_offer, slate=sold).
  - InvoiceCard:  FileText icon, client subtitle, due date (Calendar)
                  meta, prominent currency-formatted amount. Status
                  accent bar (emerald=paid, orange=overdue, ...).
  - ExpenseCard:  Receipt icon, category subtitle, expense date meta,
                  prominent amount, payment-status pill, "Possible
                  duplicate" pill when duplicateOf is set. Accent bar
                  by paymentStatus, overridden to amber when flagged
                  as duplicate.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

src/components/yachts/yacht-card.tsx

@@ -0,0 +1,142 @@
+'use client';
+
+import { Archive, Building2, Eye, MoreHorizontal, Pencil, Ship, User } from 'lucide-react';
+import Link from 'next/link';
+
+import { Button } from '@/components/ui/button';
+import {
+  DropdownMenu,
+  DropdownMenuContent,
+  DropdownMenuItem,
+  DropdownMenuTrigger,
+} from '@/components/ui/dropdown-menu';
+import { ListCard, ListCardAvatar, ListCardMeta } from '@/components/shared/list-card';
+import { cn } from '@/lib/utils';
+import type { YachtRow } from './yacht-columns';
+
+const STATUS_COLORS: Record<string, string> = {
+  active: 'bg-green-100 text-green-800 border-green-300',
+  retired: 'bg-gray-100 text-gray-800 border-gray-300',
+  sold_away: 'bg-amber-100 text-amber-800 border-amber-300',
+};
+
+const STATUS_LABELS: Record<string, string> = {
+  active: 'Active',
+  retired: 'Retired',
+  sold_away: 'Sold Away',
+};
+
+interface YachtCardProps {
+  yacht: YachtRow;
+  portSlug: string;
+  onEdit: (yacht: YachtRow) => void;
+  onArchive: (yacht: YachtRow) => void;
+}
+
+export function YachtCard({ yacht, portSlug, onEdit, onArchive }: YachtCardProps) {
+  const statusLabel = STATUS_LABELS[yacht.status] ?? yacht.status;
+  const statusColor = STATUS_COLORS[yacht.status] ?? 'bg-muted text-muted-foreground border-muted';
+
+  // Prefer metric dimensions; fall back to imperial
+  let dimText: string | null = null;
+  if (yacht.lengthM || yacht.widthM) {
+    const l = yacht.lengthM ?? '—';
+    const w = yacht.widthM ?? '—';
+    dimText = `${l}m × ${w}m`;
+  } else if (yacht.lengthFt || yacht.widthFt) {
+    const l = yacht.lengthFt ?? '—';
+    const w = yacht.widthFt ?? '—';
+    dimText = `${l}ft × ${w}ft`;
+  }
+
+  const metaParts: string[] = [];
+  if (dimText) metaParts.push(dimText);
+  if (yacht.hullNumber) metaParts.push(`Hull #${yacht.hullNumber}`);
+
+  const OwnerIcon = yacht.currentOwnerType === 'company' ? Building2 : User;
+
+  return (
+    <ListCard
+      href={`/${portSlug}/yachts/${yacht.id}`}
+      ariaLabel={`Yacht ${yacht.name}`}
+      actions={
+        <DropdownMenu>
+          <DropdownMenuTrigger asChild>
+            <Button
+              variant="ghost"
+              size="icon"
+              className="h-9 w-9"
+              onClick={(e) => e.stopPropagation()}
+              aria-label={`Actions for ${yacht.name}`}
+            >
+              <MoreHorizontal className="h-4 w-4" />
+            </Button>
+          </DropdownMenuTrigger>
+          <DropdownMenuContent align="end">
+            <DropdownMenuItem asChild>
+              <Link href={`/${portSlug}/yachts/${yacht.id}`}>
+                <Eye className="mr-2 h-3.5 w-3.5" />
+                View
+              </Link>
+            </DropdownMenuItem>
+            <DropdownMenuItem onClick={() => onEdit(yacht)}>
+              <Pencil className="mr-2 h-3.5 w-3.5" />
+              Edit
+            </DropdownMenuItem>
+            <DropdownMenuItem className="text-destructive" onClick={() => onArchive(yacht)}>
+              <Archive className="mr-2 h-3.5 w-3.5" />
+              Archive
+            </DropdownMenuItem>
+          </DropdownMenuContent>
+        </DropdownMenu>
+      }
+    >
+      <div className="flex items-start gap-3">
+        <ListCardAvatar icon={<Ship className="h-5 w-5" />} />
+        <div className="min-w-0 flex-1">
+          {/* Title row + spacer for actions button */}
+          <div className="flex items-start justify-between gap-2">
+            <h3 className="truncate text-base font-semibold tracking-tight text-foreground">
+              {yacht.name}
+            </h3>
+            <span aria-hidden className="block h-9 w-9 shrink-0" />
+          </div>
+
+          {/* Owner subtitle */}
+          {yacht.currentOwnerName ? (
+            <p className="mt-0.5 inline-flex items-center gap-1 truncate text-sm text-muted-foreground">
+              <OwnerIcon className="h-3.5 w-3.5 shrink-0 text-muted-foreground/70" aria-hidden />
+              <span className="truncate">{yacht.currentOwnerName}</span>
+            </p>
+          ) : null}
+
+          {/* Dimensions · Hull number */}
+          {metaParts.length > 0 ? (
+            <div className="mt-0.5 flex flex-wrap items-center gap-x-1.5 text-xs text-muted-foreground">
+              {metaParts.map((part, i) => (
+                <span key={part} className="inline-flex items-center gap-1">
+                  {i > 0 ? <span aria-hidden>·</span> : null}
+                  <ListCardMeta>{part}</ListCardMeta>
+                </span>
+              ))}
+            </div>
+          ) : null}
+
+          {/* Status pill */}
+          {yacht.status ? (
+            <div className="mt-1.5">
+              <span
+                className={cn(
+                  'inline-flex items-center rounded-full border px-2 py-0.5 text-xs font-medium',
+                  statusColor,
+                )}
+              >
+                {statusLabel}
+              </span>
+            </div>
+          ) : null}
+        </div>
+      </div>
+    </ListCard>
+  );
+}