feat(subs): add BillingAnchor

[GAlexIHU]

Overview

Add custom billing anchor different from subscription start

TODO

• assert phaseiterator & sync that they use correct values
• add integration test for first of month billing usecase

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[turip]

The original spec was that we align the billing anchor to the phase's start to prevent pro-rating at the beginning of the phases if the alignment mode is set to phase.

I would recommend to add two fields:

• The alignment kind which is phase or anchor (enum)
• And an optional billing anchor if the alignment is set to anchor.

The major difference is that in phase mode the alignment is guaranteed to the phase's start so no prorating occurs at the beginning of the phase.

If the billing anchor is set to anchor, then each phase's first period will be pro-rated so that later items are aligned.