feat(auctions): add asset-sale and facility-rental auction module
New Auctions module covering the full committee-driven auction cycle: one auction carries one booklet and many lots, each lot bundles one or more assets/facilities and snapshots their cost/depreciation/book value at lot-creation time, technical committee marks lots fit or not fit for disposal, every bid (including losing ones) stays on the lot, and the financial committee's award is per-lot so different lots can go to different winners. An asset only flips to disposed once its settlement is fully paid — not at award time — and disposal reuses the existing GL gain/loss posting path. A rental-type award creates a lease contract and marks the facility under lease instead of sold.
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