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FL-1364 feat: RewardAccrued.ExpiresAt echo and TYPE_REWARD_EXPIRATION

Dmitry Popov requested to merge FL-1364-reward-accrued-expiry into main
  • RewardAccrued.ExpiresAt (optional): echoes the lot expiration stored by the ledger so display consumers mirror it instead of re-computing the policy
  • TypeRewardExpiration: statement row type for burned points
  • Additive only; tests for omitempty and round trip

Closes FL-1364

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