feat(#36): receitas recorrentes com confirmação de salário até dia 5

- Migration 009: coluna `type` em recurring_expenses + tabela recurring_late
- API Go: tipo income/expense em CRUD; endpoints POST /confirm e /late
- Dashboard: campo pending_income_recurrings na resposta
- Frontend: RecurringView com seções RECEITAS e DESPESAS separadas
- HomeView: widget de confirmação (dia 1-5) e badge SALÁRIO PENDENTE (pós dia 5)
- Testes unitários: 4 novos casos (income covered, late, confirm, reject expense)

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/internal/model/recurring.go

@@ -8,6 +8,7 @@ type RecurringExpense struct {
 	ExpectedAmount float64   `json:"expected_amount"`
 	DayOfMonth     int       `json:"day_of_month"`
 	CategoryID     *int      `json:"category_id"`
+	Type           string    `json:"type"` // "income" | "expense"
 	Active         bool      `json:"active"`
 	CreatedAt      time.Time `json:"created_at"`
 	UpdatedAt      time.Time `json:"updated_at"`
@@ -18,12 +19,23 @@ type RecurringInput struct {
 	ExpectedAmount float64 `json:"expected_amount"`
 	DayOfMonth     int     `json:"day_of_month"`
 	CategoryID     *int    `json:"category_id"`
+	Type           string  `json:"type"` // "income" | "expense"
 }
 
-// RecurringStatus reports whether a recurring expense is covered for a month.
+// RecurringStatus reports whether a recurring item is covered/ignored/late for a month.
 type RecurringStatus struct {
 	RecurringExpense
-	Covered bool   `json:"covered"`  // has a matching transaction
-	Ignored bool   `json:"ignored"`  // user explicitly ignored this month
+	Covered bool   `json:"covered"` // has a matching transaction or was ignored
+	Ignored bool   `json:"ignored"` // user explicitly ignored this month (expense)
+	Late    bool   `json:"late"`    // user marked income as late this month
 	Reason  string `json:"reason,omitempty"`
 }
+
+// PendingIncome is a lightweight summary of an income recurring pending confirmation.
+type PendingIncome struct {
+	ID             int     `json:"id"`
+	Name           string  `json:"name"`
+	ExpectedAmount float64 `json:"expected_amount"`
+	DayOfMonth     int     `json:"day_of_month"`
+	Late           bool    `json:"late"`
+}