feat(waiver): comprehensive debt check, board sees all dependents, detailed receipts

1. Debt check now covers ALL financial types: subscriptions, fines, installments,
   payment requests, unpaid sales, and seasonal memberships — for member + all dependents.
2. Board approval screen shows ALL target dependents (not just excess) with full details
   (name, age, DOB, category, within-allowance flag). Board decides per-person fees independently.
3. Receipt/payment request includes per-individual itemized breakdown with calculation
   method, person type, age category — stored as structured JSON for audit trail.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

docs/architecture-maps/Waiver.md

 # Waiver Module — Architecture Map
 
-> **Last updated:** 2026-06-26 (Round 2: comprehensive debt check with per-person details, children age/DOB display, payment in target's name, send-to-cashier flow, status indicators)
+> **Last updated:** 2026-07-02 (Round 3: fully comprehensive debt check covering sales/seasonal/all payment types, board sees ALL dependents not just excess, per-individual detailed receipts with audit trail)
 > **Status:** Living document — incrementally updated as new information is discovered
 
 ---
@@ -120,71 +120,72 @@ requested → approved → fee_paid → completed
 
 ## 5. Core Business Flows
 
-### 5.1 Waiver Request Flow (Bylaws-Compliant — 2026-06-22)
+### 5.1 Waiver Request Flow (2026-07-02)
 
 ```
 1. GET /waivers/create/{memberId}
    - Validate member exists and is not archived
-   - Run WaiverProcessor::checkDebts(memberId) — checks subscriptions, fines, payment_requests
-   - If debts exist: show debt table, BLOCK form submission
+   - Run WaiverProcessor::checkDebtsComprehensive(memberId) — checks ALL financial types:
+     subscriptions, fines, installments, payment_requests, sales, seasonal_memberships
+   - Checks cover member + ALL dependents (via subscriptions.person_type)
+   - If debts exist: show detailed debt table per-person, BLOCK form submission
    - Calculate waiver fee: WAIVER_FEE percentage × CURRENT membership value (from pricing_configs)
    - Run WaiverProcessor::countDependents(memberId) — counts spouses, children, temporary
    - Display: fee breakdown, dependent grid, debt status, document upload fields
 
 2. POST /waivers/store/{memberId}
    - VALIDATE: member exists, has membership_number
-   - VALIDATE: checkDebts → must be clear (blocks if any unpaid)
+   - VALIDATE: checkDebtsComprehensive(source) → must be clear (blocks if any unpaid)
+   - VALIDATE: checkDebtsComprehensive(target) → must be clear (blocks if any unpaid)
    - Calculate fee: WAIVER_FEE (default 30%) × current pricing_configs value
    - Count all active dependents (spouses + children + temp)
    - Handle file uploads: waiver_request_doc, target_form_doc (PDF/JPG/PNG, max 5MB)
    - Optionally accept target_member_id
    - Create WaiverRequest (status='requested', debts_cleared=1)
    - Dispatch: waiver.requested
-   - Send payment request to Cashier queue (waiver_fee amount)
 
 3. POST /waivers/{id}/approve
    - Must be status='requested'
-   - Board sets: board_decision_reference, excess_fee_percentage (if target has excess dependents)
-   - If target exists AND target dependents > original count:
-     excess_count = target_deps - original_count
-     excess_fee = (excess_fee_percentage × membership_value / 100) × excess_count
-   - Set approved_by, approved_at, excess_dependent_count, excess_fee_amount
+   - Board sees ALL target dependents (not just excess) via getAllTargetDependents()
+   - Each person shows: name, age, DOB, category, within-allowance indicator
+   - Board decides per-person: "بدون رسوم" / مبلغ ثابت / نسبة من قيمة العضوية
+   - Per-individual fees saved to waiver_individual_fees table
+   - Set approved_by, approved_at, per-category totals
    - Status → 'approved'
-   - Sends combined payment request (waiver_fee + excess_fee) to Cashier
 
 4. POST /waivers/{id}/reject
    - Must be status='requested'
    - Accepts rejection_reason in notes
    - Status → 'rejected'
 
-5. POST /waivers/{id}/pay  (or via Cashier queue)
-   - Process payment: waiver_fee + excess_fee combined
+5. POST /waivers/{id}/send-to-cashier
+   - Must be status='approved'
+   - Creates payment request with DETAILED receipt items:
+     waiver_fee + per-individual fees (names, ages, categories, calculation method)
+   - Receipt JSON includes: fee_breakdown, receipt_items[], totals{}
+   - Status stays 'approved' until payment is made
+
+6. Payment via Cashier → waiver.fee_paid event → autoComplete()
    - Status → 'fee_paid'
-   - Dispatch: waiver.fee_paid
+   - autoComplete validates: debts clear, board reviewed, target set
+   - If all conditions met → auto-executes transfer
 
-6. POST /waivers/{id}/complete
-   - Optionally update target_member_id from POST data
-   - PRE-VALIDATION (before processor runs):
+7. POST /waivers/{id}/complete (manual fallback)
+   - PRE-VALIDATION:
      a. Target member must be set
-     b. checkDebts(source) — ALL financial obligations must be clear
-     c. countDependents(target) check:
-        - If target > original AND no excess_fee_amount set → block (board must approve first)
-     d. Status must be 'approved' or 'fee_paid'
-     e. Records new_dependent_count, debts_cleared=1
+     b. checkDebtsComprehensive(source) — ALL obligations clear
+     c. checkDebtsComprehensive(target) — ALL obligations clear
+     d. If excess dependents: board must have reviewed (individual_fees exist)
+     e. Status must be 'fee_paid'
+     f. Board approval required
    - Execute WaiverProcessor::execute():
-     a. Validate: status must be 'approved' or 'fee_paid'
-     b. Validate: target_member_id must be set
-     c. Transaction:
-        - Archive snapshot of source member (full data preserved in archive_snapshots)
-        - Archive source member FIRST (number=NULL, status='waived', is_archived=1) — releases unique constraint
-        - Transfer membership_number to target member (set number, status='active', membership_type inherited)
-        - Record number chain via ArchiveService::recordNumberTransfer
+     a. Transaction:
+        - Archive snapshot of source member
+        - Archive source member (number=NULL, status='waived', is_archived=1)
+        - Transfer membership_number to target member
+        - Record number chain via ArchiveService
         - Status → 'completed'
-     d. Dispatch: waiver.completed
-   - POST-STATE:
-     - Source member: archived, browsable via Archive module
-     - Target member: active, owns the membership number
-     - All historical data preserved (no hard deletes)
+     b. Dispatch: waiver.completed
 ```
 
 ### 5.2 Fee Calculation (Per-Category — 2026-06-23)