feat(#35): rendimento CDI automático em contas de investimento

- Migration 010: colunas yield_type e last_yield_date em accounts + source='yield' nas transações
- CDIYieldService: busca taxas BCB (serie 12) e cria transação source=yield com rendimento acumulado
- Weekends/feriados sem taxa usam última taxa disponível (AC4)
- GET /api/accounts dispara cálculo CDI on-demand antes de retornar saldos
- AccountsView: seletor yield_type (none/cdi/variable) + badge CDI/VAR na listagem
- Transações source=yield aparecem no histórico com descrição 'Rendimento CDI — {período}'

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

apps/api/internal/service/account.go

@@ -5,6 +5,7 @@ import (
 	"errors"
 
 	"financeiro-carvalho/internal/model"
+	"financeiro-carvalho/internal/repository"
 )
 
 var (
@@ -26,11 +27,12 @@ type AccountRepo interface {
 }
 
 type AccountService struct {
-	repo AccountRepo
+	repo    repository.AccountRepoWithYield
+	cdiSvc  *CDIYieldService
 }
 
-func NewAccountService(repo AccountRepo) *AccountService {
-	return &AccountService{repo: repo}
+func NewAccountService(repo repository.AccountRepoWithYield, cdiSvc *CDIYieldService) *AccountService {
+	return &AccountService{repo: repo, cdiSvc: cdiSvc}
 }
 
 func (s *AccountService) validate(in model.AccountInput) error {
@@ -43,7 +45,21 @@ func (s *AccountService) validate(in model.AccountInput) error {
 	return nil
 }
 
+// List returns accounts, applying CDI yield on-demand for cdi-type accounts.
 func (s *AccountService) List(ctx context.Context) ([]model.Account, error) {
+	accounts, err := s.repo.List(ctx)
+	if err != nil {
+		return nil, err
+	}
+
+	for i := range accounts {
+		if accounts[i].YieldType == "cdi" {
+			// Apply CDI yield — errors are non-fatal (BCB API may be unavailable)
+			_ = s.cdiSvc.ApplyYield(ctx, &accounts[i])
+		}
+	}
+
+	// Re-fetch after yield transactions may have been created to get updated balances
 	return s.repo.List(ctx)
 }