refactor: faxina arquitetural — código morto, identificadores em inglês e estrutura padronizada

Refatoração estrutural sem mudanças funcionais. Saldo líquido: −428 linhas.

Removido:
- 14 funções/constantes mortas verificadas via grep no repo todo: validateCategoriaOwnership,
  getInstallmentAnticipationsAction, getAnticipationDetailsAction, formatDecimalForDb,
  currencyFormatterNoCents, optionalDecimalSchema, formatMonthLabel,
  getGoalProgressStatusColorClass, MONTH_PERIOD_PARAM, calculateRemainingInstallments,
  e 5 funções fetch* não usadas em inbox/queries.ts.
- 1 tipo morto (ImportRow) + 2 órfãos consequentes (InstallmentAnticipationWithRelations,
  GoalProgressStatus convertido em interno).
- ~30 export keywords desnecessários (símbolos usados apenas no próprio arquivo).
- Re-exports mortos em barrels: EstablishmentLogoPicker, CategoryReportSkeleton,
  WidgetSkeleton, toNameKey.
- Arquivo features/reports/types.ts (barrel inteiro era órfão).

Padronizado (PT-BR→EN em identificadores expostos):
- 4 constantes globais (LANCAMENTOS_* → TRANSACTIONS_*).
- 12 tipos/interfaces (Lancamento*/Pagador*/Estabelecimento* → equivalentes EN).
- 13 funções/components exportados (fetchPagador*, EstabelecimentoInput, PagadorInfoCard, etc.).
- 5 props cross-file (preLancamentosCount → inboxPendingCount, pagadorAvatarUrl → payerAvatarUrl, etc.).
- Mantidas em PT-BR conforme exceção do CLAUDE.md: variáveis locais (pagador, categoria,
  lancamento), accessor key pagadorName (persistida em preferências), strings de UI.

Reorganizado:
- transactions/: 14 helpers soltos na raiz movidos para lib/; barrel actions.ts reduzido
  de 76 linhas de wrappers para 14 linhas de re-exports puros; anticipation-actions.ts
  movido para actions/anticipation.ts.
- dashboard/: 8 helpers soltos consolidados em dashboard/lib/.
- reports/: 5 query files na raiz consolidados em reports/lib/.
- payers/: detail-actions.ts (21KB) e detail-queries.ts movidos para payers/lib/.
- shared/components/: 9 dos 16 componentes soltos agrupados em brand/, widgets/, feedback/.
- shared/lib/fetch-json.ts movido para shared/utils/fetch-json.ts.

Validação: pnpm exec tsc --noEmit (0 erros), biome check (0 issues), knip (sem unused).

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

src/features/dashboard/lib/accounts-queries.ts

@@ -0,0 +1,111 @@
+import { and, eq, sql } from "drizzle-orm";
+import { financialAccounts, transactions } from "@/db/schema";
+import { INITIAL_BALANCE_NOTE } from "@/shared/lib/accounts/constants";
+import { db } from "@/shared/lib/db";
+import { getAdminPayerId } from "@/shared/lib/payers/get-admin-id";
+import { safeToNumber as toNumber } from "@/shared/utils/number";
+
+type RawDashboardAccount = {
+	id: string;
+	name: string;
+	accountType: string;
+	status: string;
+	logo: string | null;
+	initialBalance: string | number | null;
+	balanceMovements: unknown;
+};
+
+export type DashboardAccount = {
+	id: string;
+	name: string;
+	accountType: string;
+	status: string;
+	logo: string | null;
+	initialBalance: number;
+	balance: number;
+	excludeFromBalance: boolean;
+};
+
+type DashboardAccountsSnapshot = {
+	totalBalance: number;
+	accounts: DashboardAccount[];
+};
+
+export async function fetchDashboardAccounts(
+	userId: string,
+): Promise<DashboardAccountsSnapshot> {
+	const adminPayerId = await getAdminPayerId(userId);
+
+	const rows = await db
+		.select({
+			id: financialAccounts.id,
+			name: financialAccounts.name,
+			accountType: financialAccounts.accountType,
+			status: financialAccounts.status,
+			logo: financialAccounts.logo,
+			initialBalance: financialAccounts.initialBalance,
+			excludeFromBalance: financialAccounts.excludeFromBalance,
+			balanceMovements: sql<number>`
+        coalesce(
+          sum(
+            case
+              when ${transactions.note} = ${INITIAL_BALANCE_NOTE} then 0
+              else ${transactions.amount}
+            end
+          ),
+          0
+        )
+      `,
+		})
+		.from(financialAccounts)
+		.leftJoin(
+			transactions,
+			and(
+				eq(transactions.accountId, financialAccounts.id),
+				eq(transactions.userId, userId),
+				eq(transactions.isSettled, true),
+				adminPayerId ? eq(transactions.payerId, adminPayerId) : sql`false`,
+			),
+		)
+		.where(eq(financialAccounts.userId, userId))
+		.groupBy(
+			financialAccounts.id,
+			financialAccounts.name,
+			financialAccounts.accountType,
+			financialAccounts.status,
+			financialAccounts.logo,
+			financialAccounts.initialBalance,
+			financialAccounts.excludeFromBalance,
+		);
+
+	const accounts = rows
+		.map(
+			(
+				row: RawDashboardAccount & { excludeFromBalance: boolean },
+			): DashboardAccount => {
+				const initialBalance = toNumber(row.initialBalance);
+				const balanceMovements = toNumber(row.balanceMovements);
+
+				return {
+					id: row.id,
+					name: row.name,
+					accountType: row.accountType,
+					status: row.status,
+					logo: row.logo,
+					initialBalance,
+					balance: initialBalance + balanceMovements,
+					excludeFromBalance: row.excludeFromBalance,
+				};
+			},
+		)
+		.sort((a, b) => b.balance - a.balance);
+
+	const totalBalance = accounts
+		.filter((account) => !account.excludeFromBalance)
+		.reduce((total, account) => total + account.balance, 0);
+
+	return {
+		totalBalance,
+		accounts,
+	};
+}