refactor: complete v2 refactoring plan (Phases 1-5)

Phase 1 — Quick Wins: centralize formatMoney/formatCents, extract
findUniqueOrThrow helper (19 routers), shared Prisma select constants,
useInvalidatePlanningViews hook, status badge consolidation, composite
DB indexes.

Phase 2 — Timeline Split: extract TimelineContext, TimelineResourcePanel,
TimelineProjectPanel; split 28-dep useMemo into 3 focused memos.
TimelineView.tsx reduced from 1,903 to 538 lines.

Phase 3 — Query Performance: server-side filtering for getEntriesView,
remove availability from timeline resource select, SSE event debouncing
(50ms batch window).

Phase 4 — Estimate Workspace: extract 7 tab components and 3 editor
components. EstimateWorkspaceClient 1,298→306 lines,
EstimateWorkspaceDraftEditor 1,205→581 lines.

Phase 5 — Package Cleanup: split commit-dispo-import-batch (1,112→573
lines), extract shared pagination helper with 11 tests.

All tests pass: 209 API, 254 engine, 67 application.

Co-Authored-By: claude-flow <ruv@ruv.net>

apps/web/src/lib/format.ts

@@ -27,3 +27,21 @@ export function formatMonthYear(d: Date | string): string {
 export function formatDateLong(d: Date | string): string {
   return new Date(d).toLocaleDateString("en-GB", { day: "numeric", month: "long", year: "numeric" });
 }
+
+/**
+ * Format integer cents as a currency string (e.g. "1.234 €").
+ * Defaults to EUR with no decimal places.
+ */
+export function formatMoney(cents: number | null | undefined, currency = "EUR"): string {
+  const value = (cents ?? 0) / 100;
+  return new Intl.NumberFormat("de-DE", { style: "currency", currency, maximumFractionDigits: 0 }).format(value);
+}
+
+/**
+ * Format integer cents as a plain decimal string (e.g. "12,34").
+ * Returns "-" for null/undefined.
+ */
+export function formatCents(cents: number | null | undefined): string {
+  if (cents == null) return "-";
+  return (cents / 100).toLocaleString("de-DE", { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+}