Split ReportingManager into focused reporting services #598

Problem

ReportingManager.cs has grown into a very large class containing estate, merchant, operator, contract, transaction, settlement, calendar, and file-import reporting logic. This makes changes difficult to isolate and increases test complexity.

Relevant area:

• EstateReportingAPI.BusinessLogic/ReportingManager.cs

Scope

Extract cohesive services behind focused interfaces, such as:

• Transaction reporting.
• Merchant/operator reporting.
• Settlement reporting.
• Estate and configuration lookups.
• File-import reporting.

Keep the existing MediatR request/handler behavior and public API contracts unchanged during the refactor.

Acceptance criteria

• Each extracted service has a focused responsibility and interface.
• Existing endpoint behavior and response contracts remain unchanged.
• Existing integration tests continue to pass.
• New unit tests can exercise report calculations without requiring the entire manager.