Add professor share calculation and financial reporting feature

Introduces per-class payout configuration (percentage or hourly rate,
plus an optional per-session expense allowance), pure calculation
utilities for professor payout/net profit/receivables, and a new
financial-reports API surface with per-class, per-session, and
date-range/monthly reports. Also adds full CRUD for institutional
expenses used in the range report, and wires up the new permissions
and roles. Fixes a pre-existing ReferenceError (missing
parseImportDate import) in paymentService that blocked creating
payments with dated transactions.

app.js

@@ -29,6 +29,8 @@ const fileRoutes = require('./components/files/fileRoutes');
 const dashboardRoutes = require('./components/dashboard/dashboardRoutes');
 const activityLogRoutes = require('./components/activityLogs/activityLogRoutes');
 const contactInquiryRoutes = require('./components/contactInquiries/contactInquiryRoutes');
+const expenseRoutes = require('./components/expenses/expenseRoutes');
+const financialReportRoutes = require('./components/financialReports/financialReportRoutes');
 const activityLogger = require('./middlewares/activityLogger');
 
 const app = express();
@@ -98,6 +100,8 @@ app.use('/api/files', fileRoutes);
 app.use('/api/dashboard', dashboardRoutes);
 app.use('/api/activity-logs', activityLogRoutes);
 app.use('/api/contact-inquiries', contactInquiryRoutes);
+app.use('/api/expenses', expenseRoutes);
+app.use('/api/financial-reports', financialReportRoutes);
 const pendingStudentRoutes = require('./components/pendingStudents/pendingStudentRoutes');
 app.use('/api/pending-students', pendingStudentRoutes);
 app.use('/api/seed', seedRoutes);