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/financialReportRoutes.js

@@ -0,0 +1,19 @@
+// /components/financialReports/financialReportRoutes.js
+'use strict';
+
+const express = require('express');
+const financialReportController = require('./financialReportController');
+const authMiddleware = require('../../middlewares/authMiddleware');
+const perm = require('../../middlewares/permissionMiddleware');
+const { PERMISSIONS } = require('../../constants/permissions');
+
+const router = express.Router();
+
+router.use(authMiddleware);
+router.use(perm.requires(PERMISSIONS.FINANCIAL_REPORTS_READ));
+
+router.get('/admin/range', financialReportController.getRangeReport);
+router.get('/admin/classes/:classId', financialReportController.getClassReport);
+router.get('/admin/sessions/:sessionId', financialReportController.getSessionReport);
+
+module.exports = router;