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>

packages/api/src/router/utilization-category.ts

@@ -4,6 +4,7 @@ import {
 } from "@planarchy/shared";
 import { TRPCError } from "@trpc/server";
 import { z } from "zod";
+import { findUniqueOrThrow } from "../db/helpers.js";
 import { adminProcedure, createTRPCRouter, protectedProcedure } from "../trpc.js";
 
 export const utilizationCategoryRouter = createTRPCRouter({
@@ -21,11 +22,13 @@ export const utilizationCategoryRouter = createTRPCRouter({
   getById: protectedProcedure
     .input(z.object({ id: z.string() }))
     .query(async ({ ctx, input }) => {
-      const cat = await ctx.db.utilizationCategory.findUnique({
-        where: { id: input.id },
-        include: { _count: { select: { projects: true } } },
-      });
-      if (!cat) throw new TRPCError({ code: "NOT_FOUND", message: "Utilization category not found" });
+      const cat = await findUniqueOrThrow(
+        ctx.db.utilizationCategory.findUnique({
+          where: { id: input.id },
+          include: { _count: { select: { projects: true } } },
+        }),
+        "Utilization category",
+      );
       return cat;
     }),
 
@@ -59,8 +62,10 @@ export const utilizationCategoryRouter = createTRPCRouter({
   update: adminProcedure
     .input(z.object({ id: z.string(), data: UpdateUtilizationCategorySchema }))
     .mutation(async ({ ctx, input }) => {
-      const existing = await ctx.db.utilizationCategory.findUnique({ where: { id: input.id } });
-      if (!existing) throw new TRPCError({ code: "NOT_FOUND", message: "Utilization category not found" });
+      const existing = await findUniqueOrThrow(
+        ctx.db.utilizationCategory.findUnique({ where: { id: input.id } }),
+        "Utilization category",
+      );
 
       if (input.data.code && input.data.code !== existing.code) {
         const conflict = await ctx.db.utilizationCategory.findUnique({ where: { code: input.data.code } });