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Build a production-ready Multi-Warehouse Inventory & Assembly Management API in TypeScript using Node.js, Express, PostgreSQL, and Prisma ORM.

CORE DATA MODELS:
1. Warehouses (id, code, name, address)
2. Products (id, sku, name, type [SERIALIZED, BATCH, STANDARD], cost_method [MOVING_AVERAGE, FIFO])
3. ProductVariants (id, product_id, sku, barcode, cost_price, selling_price)
4. StockLevels (id, variant_id, warehouse_id, bin_location, qty_on_hand, qty_allocated, qty_on_order)
5. PurchaseOrders & POItems (id, supplier_id, status [DRAFT, PLACED, PARTIAL, RECEIVED], currency, exchange_rate)
6. LandedCostAllocations (id, po_id, cost_type [FREIGHT, DUTY, INSURANCE], amount, allocation_method [VALUE, WEIGHT, QUANTITY])
7. BillsOfMaterials & BOMItems (id, parent_variant_id, component_variant_id, qty_required, wastage_percentage)
8. ProductionAssemblies (id, bom_id, warehouse_id, qty_to_build, status [PLANNED, IN_PROGRESS, COMPLETED])
9. StockLedgerEntries (id, variant_id, warehouse_id, transaction_type [PO_RECEIPT, SALES_ALLOCATION, ASSEMBLY_BUILD, ADJUSTMENT], qty_change, unit_cost, total_value, batch_number, expiry_date, created_at)

REQUIRED FUNCTIONALITY:
- Purchase Order Receipting & Landed Cost: Implement an endpoint `POST /api/purchase-orders/:id/receive` that increments `qty_on_hand`, records stock ledger entries, and calculates updated Moving Average Cost (MAC) per variant based on PO price + allocated landed costs (allocated by line-item value ratio).
- Bill of Materials & Assembly Execution: Implement `POST /api/assemblies/:id/complete`. Check if all component variants have sufficient `qty_on_hand` in the target warehouse. Atomically deduct component quantities, record negative stock ledger entries, aggregate total component costs, add assembly labor charges, and increment the parent finished good variant `qty_on_hand` at the newly calculated build cost.
- Multi-Channel Stock Allocation: Implement `POST /api/orders/allocate` to reserve stock (`qty_allocated`) for incoming e-commerce sales orders using strict FIFO batch priority for batch-tracked items.
- Double-Entry Stock Ledger: Every physical movement must write an immutable record to `StockLedgerEntries`. Running total stock value must equal `SUM(qty_change * unit_cost)`.

INTEGRATIONS & WEBHOOKS:
- Outbound Webhooks: Trigger `inventory.updated` payload containing `{ sku, total_available_qty }` whenever `qty_on_hand - qty_allocated` changes.
- Xero Accounting Payload Generator: Implement a service method that constructs a valid Xero Manual Journal API payload reflecting stock adjustments, COGS on dispatch, and Accounts Payable Bills on PO receipt.

OUT OF SCOPE:
- Front-end React UI (deliver pure REST API with complete OpenAPI / Swagger spec).
- Direct hardware serial/USB drivers for label printers.
- Native CRM or email marketing engine.

FAILURE MODES TO HANDLE:
- Race conditions: Use PostgreSQL serializable transactions or explicit row locks (`SELECT FOR UPDATE`) on `StockLevels` during simultaneous assembly completion and order allocations.
- Negative Inventory Prevention: Strictly abort transactions if an allocation or assembly build would push `qty_on_hand` or `qty_available` below zero.
- Floating point precision: Store all monetary amounts and inventory quantities using `Decimal.js` or integer cents/micro-units in Postgres to avoid JS float precision bugs.

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