add controllers, servoices

app/Services/Expenses/ExpenseReceiptService.php

@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Services\Expenses;
+
+use Illuminate\Http\UploadedFile;
+
+class ExpenseReceiptService
+{
+    public function storeReceipt(UploadedFile $file): string
+    {
+        $stored = $file->store('receipts');
+        return basename($stored);
+    }
+
+    public function receiptUrl(?string $filename): ?string
+    {
+        if (!$filename) {
+            return null;
+        }
+        return url('receipts/' . $filename);
+    }
+}