Update backend API configuration and schema for improved functionality

- Modified TypeScript configuration to disable strict mode and allow importing TypeScript extensions.
- Updated Prisma schema to enhance the User model with a new debtAccounts field and refined asset/liability types.
- Adjusted environment variable parsing for PORT to use coercion for better type handling.
- Refactored various controllers and repositories to utilize type imports for better clarity and maintainability.
- Enhanced service layers with new methods for retrieving assets by type and calculating invoice statistics.
- Introduced new types for invoice statuses and asset types to ensure consistency across the application.

backend-api/src/controllers/DashboardController.ts

@@ -1,4 +1,4 @@
-import {FastifyRequest, FastifyReply} from 'fastify';
+import type {FastifyRequest, FastifyReply} from 'fastify';
 import {DashboardService} from '../services/DashboardService';
 import {getUserId} from '../middleware/auth';