Ingest Expense Receipt

Upload ONE receipt for the per-employee intake form.

The receipt is a real Beleg (ingest_upload: sha256 dedup, analyzer enqueue, archive lifecycle). A held gl_autopost_decision intake marker is recorded immediately after so the invoice-coder never AP-posts the document while the form is open (see payroll.expenses.intake). Poll GET /expenses/receipts/{item_id} until analyzed. Abandoned or mis-uploaded documents stay parked (re-ingest through normal channels creates a fresh Item — nothing is stuck).