feat: rebuild fiscal clone architecture and harden coolify deployment

frontend/lib/format.ts

@@ -0,0 +1,29 @@
+export function asNumber(value: string | number | null | undefined) {
+  if (value === null || value === undefined) {
+    return 0;
+  }
+
+  const parsed = typeof value === 'number' ? value : Number(value);
+  return Number.isFinite(parsed) ? parsed : 0;
+}
+
+export function formatCurrency(value: string | number | null | undefined) {
+  return new Intl.NumberFormat('en-US', {
+    style: 'currency',
+    currency: 'USD',
+    maximumFractionDigits: 2
+  }).format(asNumber(value));
+}
+
+export function formatPercent(value: string | number | null | undefined) {
+  return `${asNumber(value).toFixed(2)}%`;
+}
+
+export function formatCompactCurrency(value: string | number | null | undefined) {
+  return new Intl.NumberFormat('en-US', {
+    style: 'currency',
+    currency: 'USD',
+    notation: 'compact',
+    maximumFractionDigits: 2
+  }).format(asNumber(value));
+}