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/expenseRoutes.js

@@ -0,0 +1,21 @@
+// /components/expenses/expenseRoutes.js
+'use strict';
+
+const express = require('express');
+const expenseController = require('./expenseController');
+const { validateCreateExpense, validateUpdateExpense } = require('./expenseValidator');
+const authMiddleware = require('../../middlewares/authMiddleware');
+const perm = require('../../middlewares/permissionMiddleware');
+const { PERMISSIONS } = require('../../constants/permissions');
+
+const router = express.Router();
+
+router.use(authMiddleware);
+
+router.get('/admin/get-all', perm.requires(PERMISSIONS.EXPENSES_READ), expenseController.getAll);
+router.get('/admin/get-one/:id', perm.requires(PERMISSIONS.EXPENSES_READ), expenseController.getOne);
+router.post('/admin/create', perm.requires(PERMISSIONS.EXPENSES_CREATE), validateCreateExpense, expenseController.create);
+router.put('/admin/update/:id', perm.requires(PERMISSIONS.EXPENSES_UPDATE), validateUpdateExpense, expenseController.update);
+router.delete('/admin/delete/:id', perm.requires(PERMISSIONS.EXPENSES_DELETE), expenseController.delete);
+
+module.exports = router;