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.

components/expenses/expenseController.js

@@ -0,0 +1,31 @@
+// /components/expenses/expenseController.js
+'use strict';
+
+const catchAsync = require('../../utils/catchAsync');
+const expenseService = require('./expenseService');
+const { successResponse, listResponse } = require('../../utils/apiResponse');
+
+exports.getAll = catchAsync(async (req, res) => {
+  const { data, meta } = await expenseService.getAllExpenses(req.query);
+  return listResponse(res, 200, data, meta);
+});
+
+exports.getOne = catchAsync(async (req, res) => {
+  const expense = await expenseService.getExpenseById(req.params.id);
+  return successResponse(res, 200, 'Expense retrieved successfully', expense);
+});
+
+exports.create = catchAsync(async (req, res) => {
+  const expense = await expenseService.createExpense(req.body, req.user?._id);
+  return successResponse(res, 201, 'Expense created successfully', expense);
+});
+
+exports.update = catchAsync(async (req, res) => {
+  const expense = await expenseService.updateExpense(req.params.id, req.body);
+  return successResponse(res, 200, 'Expense updated successfully', expense);
+});
+
+exports.delete = catchAsync(async (req, res) => {
+  await expenseService.deleteExpense(req.params.id);
+  return successResponse(res, 200, 'Expense deleted successfully');
+});