feat(fusion_accounting_assets): MV for per-asset book value snapshot

Made-with: Cursor

fusion_accounting_assets/data/sql/create_mv_asset_book_values.sql

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+-- Materialized view: per-asset book value snapshot.
+-- Refreshed via cron. Used by the OWL dashboard for portfolio summaries.
+
+CREATE MATERIALIZED VIEW IF NOT EXISTS fusion_asset_book_values_mv AS
+SELECT
+    a.id AS id,
+    a.id AS asset_id,
+    a.company_id,
+    a.category_id,
+    a.state,
+    a.cost,
+    a.salvage_value,
+    COALESCE(SUM(CASE WHEN l.is_posted THEN l.amount ELSE 0 END), 0) AS total_depreciated,
+    a.cost - COALESCE(SUM(CASE WHEN l.is_posted THEN l.amount ELSE 0 END), 0) AS book_value,
+    COUNT(l.id) FILTER (WHERE l.is_posted) AS posted_periods,
+    COUNT(l.id) FILTER (WHERE NOT l.is_posted) AS pending_periods,
+    a.acquisition_date,
+    a.in_service_date
+FROM fusion_asset a
+LEFT JOIN fusion_asset_depreciation_line l ON l.asset_id = a.id
+GROUP BY a.id, a.company_id, a.category_id, a.state, a.cost, a.salvage_value,
+         a.acquisition_date, a.in_service_date;
+
+CREATE UNIQUE INDEX IF NOT EXISTS fusion_asset_book_values_mv_pkey
+    ON fusion_asset_book_values_mv (id);
+CREATE INDEX IF NOT EXISTS fusion_asset_book_values_mv_company_state
+    ON fusion_asset_book_values_mv (company_id, state);
+CREATE INDEX IF NOT EXISTS fusion_asset_book_values_mv_category
+    ON fusion_asset_book_values_mv (category_id) WHERE category_id IS NOT NULL;