Initial commit — Performance West telecom compliance platform

Includes: API (Express/TypeScript), Astro site, Python workers,
document generators, FCC compliance tools, Canada CRTC formation,
Ansible infrastructure, and deployment scripts.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

api/migrations/055_reseller_certifications.sql

@@ -0,0 +1,87 @@
+-- 055: Reseller certifications + non-contributing reseller tracking
+--
+-- 2026 FCC Form 499-A Section IV.C.4: to claim revenue on Line 303
+-- (carrier's carrier), the filer must have an annually signed
+-- certification from each reseller customer that:
+--   (a) the reseller is purchasing for resale, at least in part, AND
+--   (b) the reseller (or a downstream entity) contributes to USF.
+--
+-- Sample certification language lives in
+-- scripts/document_gen/templates/reseller_cert_attestation.docx.
+--
+-- Line 511 (Block 5) separately tracks revenues from resellers that
+-- DO NOT contribute (de minimis, intl-only, government). These revenues
+-- are excluded from TRS/NANPA/LNP/ITSP contribution bases.
+
+-- ── Reseller certifications (drives Line 303 eligibility) ───────────────
+CREATE TABLE IF NOT EXISTS reseller_certifications (
+    id                       BIGSERIAL PRIMARY KEY,
+
+    -- The filer (our customer — the upstream wholesale provider)
+    filer_telecom_entity_id  INTEGER NOT NULL REFERENCES telecom_entities(id)
+                                     ON DELETE CASCADE,
+
+    -- The reseller (their customer — the downstream carrier buying wholesale)
+    reseller_filer_id_499    TEXT NOT NULL,          -- USAC Filer ID (6-8 digit)
+    reseller_legal_name      TEXT NOT NULL,
+    reseller_contact_name    TEXT,
+    reseller_contact_email   TEXT,
+    reseller_contact_phone   TEXT,
+    reseller_legal_address   JSONB,                  -- {street,city,state,zip,country}
+
+    -- The signed attestation
+    certification_date       DATE NOT NULL,
+    certification_text       TEXT NOT NULL,          -- full signed body
+    certification_minio_path TEXT,                   -- signed PDF in MinIO
+    signer_name              TEXT,
+    signer_title             TEXT,
+
+    -- Renewal tracking — renewal_worker.py emails at T-30/14/7/1
+    renewal_due              DATE NOT NULL,          -- cert_date + 1 year
+    status                   TEXT NOT NULL DEFAULT 'active'
+                             CHECK (status IN ('active','expired','revoked')),
+
+    -- First reporting year this certification covers
+    reporting_year_first     SMALLINT,
+
+    notes                    TEXT,
+    created_at               TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at               TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+
+    -- A filer can have the same reseller with different cert dates
+    -- (annual renewals). Uniqueness is (filer, reseller, cert_date).
+    UNIQUE (filer_telecom_entity_id, reseller_filer_id_499, certification_date)
+);
+
+CREATE INDEX IF NOT EXISTS idx_reseller_certs_filer_renewal
+    ON reseller_certifications (filer_telecom_entity_id, renewal_due)
+    WHERE status = 'active';
+CREATE INDEX IF NOT EXISTS idx_reseller_certs_reseller_id
+    ON reseller_certifications (reseller_filer_id_499);
+CREATE INDEX IF NOT EXISTS idx_reseller_certs_renewal_due
+    ON reseller_certifications (renewal_due)
+    WHERE status = 'active';
+
+-- ── Non-contributing reseller customers (Line 511) ──────────────────────
+-- Separate table because these are reported on Line 511 (allowed deduction
+-- from TRS/NANPA/LNP/ITSP bases) rather than supporting Line 303 revenue.
+-- Every row requires the reseller's Filer ID per 2026 instructions.
+CREATE TABLE IF NOT EXISTS non_contributing_reseller_customers (
+    id                       BIGSERIAL PRIMARY KEY,
+    filer_telecom_entity_id  INTEGER NOT NULL REFERENCES telecom_entities(id)
+                                     ON DELETE CASCADE,
+    reseller_filer_id_499    TEXT NOT NULL,
+    reseller_legal_name      TEXT NOT NULL,
+    non_contributing_reason  TEXT NOT NULL
+        CHECK (non_contributing_reason IN (
+            'de_minimis','intl_only','government','other'
+        )),
+    revenue_cents            BIGINT NOT NULL DEFAULT 0,
+    reporting_year           SMALLINT NOT NULL,
+    notes                    TEXT,
+    created_at               TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    UNIQUE (filer_telecom_entity_id, reseller_filer_id_499, reporting_year)
+);
+
+CREATE INDEX IF NOT EXISTS idx_nonctr_reseller_filer_year
+    ON non_contributing_reseller_customers (filer_telecom_entity_id, reporting_year);