Customer statements + late-fee billing now live in the standalone `customer_statements` app, so they can be versioned and deployed independently of the NMI payment integration. Removed here: api/statements.py, setup.py (its custom fields existed only for late fees), customer_statements.js, customer_list.js, the statement template, and the feature doc. hooks.py drops the statements JS, doctype_list_js, and after_migrate accordingly. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>
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