feat:재무 모듈 모델 8종 추가 (Customer, Income, Expense, SalesRecord, Purchase, ConsultingFee, CustomerSettlement, Subscription)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/Models/Finance/Expense.php

@@ -0,0 +1,27 @@
+<?php
+namespace App\Models\Finance;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Expense extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'expenses';
+
+    protected $fillable = [
+        'tenant_id', 'date', 'vendor', 'description', 'category',
+        'amount', 'status', 'payment_method', 'invoice_no', 'memo',
+    ];
+
+    protected $casts = [
+        'date' => 'date',
+        'amount' => 'integer',
+    ];
+
+    public function scopeForTenant($query, $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+}