Accounting Reports Platform Backoffice

GET /api/admin/platform/summary exposes platform-admin inventory for the
Accounting Reports service.

The endpoint is gated by IAM platform_admin role propagation through the
gateway/JWT permission context. It reports:

• Consolidation coverage: entity hierarchy, consolidation runs, eliminations,
  currency translations, and consolidated balances.
• Financial statement coverage: report definitions, executions, account
  balances, and budget variance materializations.
• Aging, tax, and export coverage: AR/AP aging rows, standard account mappings,
  and report schedules.

Tenant registration approvals, package subscriptions, seats, and entitlements
remain owned by infranotes-iam.

Count Accuracy

Most Accounting Reports tables use forced row-level security. The Backoffice
summary does not bypass tenant isolation. When exact global aggregation would
be blocked by forced RLS, the response marks the metric as degraded with
count_accuracy=estimated and uses PostgreSQL table statistics.

Rollback: revert the endpoint commit. No migrations or datastore changes are
required.