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

@@ -0,0 +1,35 @@
+<?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');
+    }
+};