Invoices: add PHI 168 (Castle Gate)

Fifth line set from the September 2026 plant-hire run. All five codes map
cleanly to register assets, so nothing is left unbooked this time:
MPLANT05 to SC01, RV-01-CAT to RV01, TLB06-CASE to TLB06, TP601-TATA to
TP601, TP602-TATA to TP602.

Extracted by coordinate and confirmed against both rendered pages. The
R14,548.50 column is PLUS VAT (15%), not escalation - escalation is R0.00.

SC01 and TP601 each pick up a second site this period, which the multi-site
ruling covers, so those lines book to the same machine as before.

Verified through the real buildIncomeRows: September now totals R341,041.13
across 11 machines, matching the sum of all four invoice totals, and every
machine's month cells still equal its own YTD.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

data/source/invoice-phi168.json

@@ -0,0 +1,93 @@
+{
+  "_comment": "Extracted from PHI 168.pdf (Std_ReqHireInvoice_DN.rpt) by coordinate-aware extraction AND confirmed by reading both rendered pages visually. Totals span two pages: page 2 shows SUB TOTAL 96,990.00 / Escalation 0.00 / PLUS VAT 14,548.50 / INVOICE TOTAL 111,538.50. The 14,548.50 sits under the column headed PLUS VAT - it is 15% VAT, NOT an escalation; escalation is zero. INVOICE TOTAL is VAT-INCLUSIVE. Site is taken from the invoice's own description text.",
+  "invoice_no": "PHI 168",
+  "invoice_date": "2026-09-18",
+  "order_no": "PHR 172",
+  "debtor": "Mega Infrastructure",
+  "debtor_no": "09MIS001",
+  "period_from": "2026-08-21",
+  "period_to": "2026-09-18",
+  "description": "Plant Hire Sep 2026 Castle Gate",
+  "site": "Castle Gate",
+  "section": "Plant Hire",
+  "category": "External Plant Hire",
+  "currency": "ZAR",
+  "vat_reg_no": "4830324812",
+  "source_file": "PHI 168.pdf",
+  "vat_pct": 15,
+  "subtotal": 96990,
+  "escalation": 0,
+  "vat": 14548.5,
+  "total_excl": 96990,
+  "total_incl": 111538.5,
+  "lines": [
+    {
+      "line_no": 1,
+      "machine_code": "MPLANT05",
+      "asset_code": "SC01",
+      "_note": "Same machine as PHI 166 (West Park) and PHI 171 (Cosmo City). Client ruling 2026-10-01: a machine hired to more than one site in a month is normal, not a duplicate - all three lines book to the single machine SC01. This is now SC01's THIRD site this period (1.00 Month here vs 2.00 on each of the others); worth a sanity check that it is one container being moved, not one code reused for three.",
+      "description": "Storage Container",
+      "qty": 1,
+      "unit": "Month",
+      "rate": 1200,
+      "rate_type": "Dry Rate",
+      "amount_excl": 1200,
+      "vat": 180,
+      "total_incl": 1380
+    },
+    {
+      "line_no": 2,
+      "machine_code": "RV-01-CAT",
+      "asset_code": "RV01",
+      "_note": "Invoice prints 'RV-01-CATCB22 2.2 TON Roller Vibration'; the register's RV01 is 'CAT 2,4TON RV' - same machine, so RV-01 maps to RV01.",
+      "description": "CB22 2.2 TON Roller Vibration",
+      "qty": 128,
+      "unit": "Hr",
+      "rate": 185,
+      "rate_type": "Dry Rate",
+      "amount_excl": 23680,
+      "vat": 3552,
+      "total_incl": 27232
+    },
+    {
+      "line_no": 3,
+      "machine_code": "TLB06-CASE",
+      "asset_code": "TLB06",
+      "description": "570 V",
+      "qty": 128,
+      "unit": "Hr",
+      "rate": 280,
+      "rate_type": "Dry Rate",
+      "amount_excl": 35840,
+      "vat": 5376,
+      "total_incl": 41216
+    },
+    {
+      "line_no": 4,
+      "machine_code": "TP601-TATA",
+      "asset_code": "TP601",
+      "_note": "Also billed on PHI 166 (West Park, 43.50 Hr) over the same period. Per the client ruling this is multi-site use of the same machine, so both book to TP601.",
+      "description": "1518 6 Cube Tipper Truck",
+      "qty": 98.5,
+      "unit": "Hr",
+      "rate": 260,
+      "rate_type": "Dry Rate",
+      "amount_excl": 25610,
+      "vat": 3841.5,
+      "total_incl": 29451.5
+    },
+    {
+      "line_no": 5,
+      "machine_code": "TP602-TATA",
+      "asset_code": "TP602",
+      "description": "1518 6 Cube Tipper Truck",
+      "qty": 41,
+      "unit": "Hr",
+      "rate": 260,
+      "rate_type": "Dry Rate",
+      "amount_excl": 10660,
+      "vat": 1599,
+      "total_incl": 12259
+    }
+  ]
+}