feat(in-kind): varlık türleri, fiyat tablosu, aynî borç/alacak, birikim planı ve ödeme akışı, 008 migration

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

src/features/contacts/service.ts

@@ -65,6 +65,8 @@ async function contactTotals(householdId: Types.ObjectId, contactIds?: Types.Obj
         status: "posted",
         deletedAt: null,
         contactId: contactIds ? { $in: contactIds } : { $type: "objectId" },
+        // Aynî borç hareketleri cari TL bakiyesine girmez.
+        contactKind: { $ne: null },
       },
     },
     {
@@ -404,6 +406,7 @@ export async function getContactStatement(
   const txs = (await TransactionModel.find({
     householdId: ctx.m.householdId,
     contactId: contact._id,
+    contactKind: { $ne: null },
     status: "posted",
     deletedAt: null,
   })