- Add 12-analytics-kpis-ddl.sql with kpis_config and kpis_values tables
- Add tool_loans table with loan_status enum (GAP-002)
- Add depreciation_schedule and depreciation_entries tables (GAP-003)
- Add depreciation_method enum and calculate_monthly_depreciation function
Implements 13 SP of critical gaps identified in EPIC-003.
Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>