feat(accounting): 實作公共事業費管理與會計支出報表功能

database/migrations/tenant/2026_01_20_093627_create_utility_fees_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('utility_fees', function (Blueprint $table) {
+            $table->id();
+            $table->date('transaction_date')->comment('費用日期');
+            $table->string('category')->comment('費用類別 (例如：電費、水費、瓦斯費)');
+            $table->decimal('amount', 12, 2)->comment('金額');
+            $table->string('invoice_number', 20)->nullable()->comment('發票號碼');
+            $table->text('description')->nullable()->comment('說明/備註');
+            $table->timestamps();
+
+            // 常用查詢索引
+            $table->index(['transaction_date', 'category']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('utility_fees');
+    }
+};

database/seeders/FinancePermissionSeeder.php

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+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+use Spatie\Permission\Models\Role;
+use Spatie\Permission\Models\Permission;
+
+class FinancePermissionSeeder extends Seeder
+{
+    public function run(): void
+    {
+        // 建立新權限
+        $permissions = [
+            'utility_fees.view',
+            'utility_fees.create',
+            'utility_fees.edit',
+            'utility_fees.delete',
+            'accounting.view',
+        ];
+
+        foreach ($permissions as $permission) {
+            Permission::firstOrCreate(['name' => $permission]);
+        }
+
+        // 分配權限給現有角色
+        
+        // Super Admin 獲得所有
+        $superAdmin = Role::where('name', 'super-admin')->first();
+        if ($superAdmin) {
+            $superAdmin->givePermissionTo($permissions);
+        }
+
+        // Admin 獲得所有
+        $admin = Role::where('name', 'admin')->first();
+        if ($admin) {
+            $admin->givePermissionTo($permissions);
+        }
+
+        // Viewer 獲得檢視權限
+        $viewer = Role::where('name', 'viewer')->first();
+        if ($viewer) {
+            $viewer->givePermissionTo([
+                'utility_fees.view',
+                'accounting.view',
+            ]);
+        }
+    }
+}