feat(billing): rating engine, fechamento de periodo, dashboard platform (fase 22)

Fecha a orquestracao de Billing (agente.md secao 120-139) sobre o schema/
RatingEngine puro ja existentes: escritores do ledger UsageEvent
(CALL_SECONDS no CDR, ACTIVE_DAY via sweep diario), closeBillingPeriod/
reopenBillingPeriod (fechamento imutavel com audit trail), e os
controllers de price books/rate decks/plan versions/subscriptions/
periods/statements. Corrige 2 bugs reais de RLS achados no teste ponta a
ponta (reopen sem tenant context, subscriptions sem withTenantContext) e
adiciona teste unitario do RatingEngine (17 casos).

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01EWHKmcVJtstQFErbZ1AanY

packages/billing/package.json

@@ -0,0 +1,17 @@
+{
+  "name": "@b2bcall/billing",
+  "version": "0.0.1",
+  "private": true,
+  "main": "src/index.ts",
+  "types": "src/index.ts",
+  "scripts": {
+    "typecheck": "tsc --noEmit",
+    "test": "tsx src/__tests__/rating-engine.test.ts"
+  },
+  "dependencies": {},
+  "devDependencies": {
+    "@types/node": "^22.20.1",
+    "tsx": "^4.23.12",
+    "typescript": "^5.7.0"
+  }
+}