fix: reimplement transfer to laying logics separating effective financial date and physical transfer date

internal/database/migrations/20260304101500_add_economic_cutoff_date_to_laying_transfers.down.sql

@@ -0,0 +1,8 @@
+BEGIN;
+
+DROP INDEX IF EXISTS idx_laying_transfers_economic_cutoff_date;
+
+ALTER TABLE laying_transfers
+    DROP COLUMN IF EXISTS economic_cutoff_date;
+
+COMMIT;

internal/database/migrations/20260304101500_add_economic_cutoff_date_to_laying_transfers.up.sql

@@ -0,0 +1,13 @@
+BEGIN;
+
+ALTER TABLE laying_transfers
+    ADD COLUMN IF NOT EXISTS economic_cutoff_date DATE;
+
+CREATE INDEX IF NOT EXISTS idx_laying_transfers_economic_cutoff_date
+    ON laying_transfers(economic_cutoff_date);
+
+UPDATE laying_transfers
+SET economic_cutoff_date = COALESCE(economic_cutoff_date, effective_move_date, transfer_date)
+WHERE economic_cutoff_date IS NULL;
+
+COMMIT;