d9289008f6f5c83c174163dc558ae5054ec8ebc3
TDD: wrote 8 tests first (red), then implemented IExpenseService + ExpenseService covering CRUD, Draft→PendingApproval→Approved→Paid state machine, soft-delete, per-owner access guards, and receipt blob round-trip via IFileStorage. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
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