Add server routes for companies, approvals, costs, and dashboard

New routes: companies, approvals, costs, dashboard, authz. New
services: companies, approvals, costs, dashboard, heartbeat,
activity-log. Add auth middleware and structured error handling.
Expand existing agent and issue routes with richer CRUD operations.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

server/src/services/companies.ts

@@ -0,0 +1,39 @@
+import { eq } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { companies } from "@paperclip/db";
+
+export function companyService(db: Db) {
+  return {
+    list: () => db.select().from(companies),
+
+    getById: (id: string) =>
+      db
+        .select()
+        .from(companies)
+        .where(eq(companies.id, id))
+        .then((rows) => rows[0] ?? null),
+
+    create: (data: typeof companies.$inferInsert) =>
+      db
+        .insert(companies)
+        .values(data)
+        .returning()
+        .then((rows) => rows[0]),
+
+    update: (id: string, data: Partial<typeof companies.$inferInsert>) =>
+      db
+        .update(companies)
+        .set({ ...data, updatedAt: new Date() })
+        .where(eq(companies.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null),
+
+    archive: (id: string) =>
+      db
+        .update(companies)
+        .set({ status: "archived", updatedAt: new Date() })
+        .where(eq(companies.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null),
+  };
+}