fix(reports/legacy): active clients only — exclude terminated + non-customer accounts

User flagged that several listed accounts are inactive (Or Viande Inc,
Denis Henderson). Root cause: I filtered service.status=1 but NOT the
account, so terminated accounts carrying an orphan active service line
slipped through. The legacy billing job (LEGACY-ACCOUNTING-ANALYSIS.md
§6.1) bills only when BOTH service.status=1 AND account.status=1.

Three account-level filters added:
- account.status = 1   → drops terminated accounts. Or Viande Inc is
  status=4, terminated 2014 (terminate_date set), but still had a
  service.status=1 row. 8602 accounts are status=4 vs 6537 status=1.
- account.group_id = 5 → "Client" per account_group. Drops 6 Prospect,
  7 Fournisseur, 8 Relais (network infra, e.g. Denis Henderson's
  REL_CHRY_CHARLES tower account), 10 Équipement motorisé.
- customer_id NOT LIKE 'PROPRIO%' → 59 landowner-hosts-our-gear accounts
  that live in group 5 but aren't paying customers (Denis Henderson's
  other account PROPRIOH_STCHARLES). A genuine same-name customer
  (Robert Henderson, ROBEH...) correctly stays.

Residential >90$/mo: 983 → 554 (was inflated ~44% by dead/non-customer
accounts). Commercial: 255 → 240.

Ops page note updated to state "comptes clients actifs uniquement" and
list what's excluded.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

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

apps/ops/src/pages/ReportInternetCherPage.vue

@@ -7,11 +7,13 @@
       <q-btn flat dense icon="download" label="CSV" :href="csvUrl" :disable="!rows.length" />
     </div>
 
-    <div class="text-caption text-grey-7 q-mb-md" style="max-width:780px">
+    <div class="text-caption text-grey-7 q-mb-md" style="max-width:820px">
       Total mensuel net du service Internet (forfait + rabais récurrents, forfaits annuels
-      ramenés au mois) par adresse de service, depuis la base legacy. Exclut TV, téléphonie
+      ramenés au mois) par adresse de service, depuis la base legacy.
-      et les frais ponctuels (équipement, installation). Sert à repérer les clients qui
+      <strong>Comptes clients actifs uniquement</strong> — exclut les comptes résiliés,
-      gagneraient à être déplacés vers un forfait mieux adapté.
+      prospects, relais/infrastructure et propriétaires-hébergeurs. Exclut aussi TV,
+      téléphonie, frais ponctuels (équipement, installation) et crédits promo expirés.
+      Sert à repérer les clients qui gagneraient à être déplacés vers un forfait mieux adapté.
     </div>
 
     <!-- Filters -->

services/targo-hub/lib/legacy-reports.js

@@ -20,6 +20,24 @@
  *       → service (delivery_id, status=1)  active service line
  *         → product (category, price)      the plan; price<0 = recurring discount
  *
+ *   Account-level filters (mirror the legacy recurring-billing logic in
+ *   LEGACY-ACCOUNTING-ANALYSIS.md §6.1, which bills only when BOTH
+ *   service.status=1 AND account.status=1):
+ *     account.status = 1     → active account. status=4 is terminated
+ *                              (8602 accounts, most with a terminate_date,
+ *                              e.g. Or Viande Inc closed in 2014 but still
+ *                              carrying an orphan service.status=1 line).
+ *     account.group_id = 5   → "Client" per the account_group table. Excludes
+ *                              6 Prospect, 7 Fournisseur, 8 Relais (network
+ *                              infrastructure accounts like a tower-host),
+ *                              10 Équipement motorisé — none are billable
+ *                              residential/commercial customers.
+ *     customer_id NOT LIKE   → 59 "PROPRIO*" accounts sit inside group 5 but
+ *       'PROPRIO%'             are landowners hosting our relay/antenna gear
+ *                              under a special arrangement (e.g. Denis
+ *                              Henderson "PROPRIOH_STCHARLES"), not regular
+ *                              paying customers. Excluded by their id prefix.
+ *
  *   Effective monthly price of a service line:
  *     base   = service.hijack=1 ? service.hijack_price : product.price
  *     // product.price is ALREADY the monthly unit price regardless of the
@@ -116,6 +134,9 @@ function buildQuery (url) {
     JOIN service  s ON s.delivery_id = d.id AND s.status = 1
     JOIN product  p ON p.id = s.product_id
     WHERE p.category IN (${catPlaceholders})
+      AND a.status = 1
+      AND a.group_id = 5
+      AND a.customer_id NOT LIKE 'PROPRIO%'
       AND p.price_recurr_type = 1
       AND NOT (p.price < 0 AND s.actif_until IS NOT NULL AND s.actif_until > 0 AND s.actif_until < UNIX_TIMESTAMP())
       ${commercialClause}