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/financialReports/financialReportController.js

@@ -0,0 +1,21 @@
+// /components/financialReports/financialReportController.js
+'use strict';
+
+const catchAsync = require('../../utils/catchAsync');
+const financialReportService = require('./financialReportService');
+const { successResponse } = require('../../utils/apiResponse');
+
+exports.getClassReport = catchAsync(async (req, res) => {
+  const report = await financialReportService.getClassReport(req.params.classId);
+  return successResponse(res, 200, 'Class financial report retrieved successfully', report);
+});
+
+exports.getSessionReport = catchAsync(async (req, res) => {
+  const report = await financialReportService.getSessionReport(req.params.sessionId);
+  return successResponse(res, 200, 'Session financial report retrieved successfully', report);
+});
+
+exports.getRangeReport = catchAsync(async (req, res) => {
+  const report = await financialReportService.getRangeReport(req.query);
+  return successResponse(res, 200, 'Date-range financial report retrieved successfully', report);
+});