feat(reports): add daily rate to report tables and exports

apps/reports/tests/test_views.py

@@ -108,6 +108,48 @@ def test_admin_can_request_combined_table_report(api_client, admin, workspace, t
     assert response.status_code == 200
     assert response.data["summary"]["total_duration"] == "03:00:00"
     assert len(response.data["days"]) == 2
+    assert response.data["days"][0]["latest_hourly_rate"] is None
+    assert response.data["days"][1]["latest_hourly_rate"] is None
+
+
+def test_daily_rate_uses_latest_billable_entry_snapshot(api_client, owner, workspace, project):
+    api_client.force_authenticate(user=owner)
+
+    TimeEntry.objects.create(
+        workspace=workspace,
+        user=owner,
+        project=project,
+        description="Morning work",
+        start_time="2026-04-15T08:00:00+03:30",
+        end_time="2026-04-15T09:00:00+03:30",
+        duration=timedelta(hours=1),
+        is_billable=True,
+        hourly_rate=Decimal("20.00"),
+        currency="USD",
+    )
+    TimeEntry.objects.create(
+        workspace=workspace,
+        user=owner,
+        project=project,
+        description="Later work",
+        start_time="2026-04-15T13:00:00+03:30",
+        end_time="2026-04-15T15:00:00+03:30",
+        duration=timedelta(hours=2),
+        is_billable=True,
+        hourly_rate=Decimal("35.00"),
+        currency="USD",
+    )
+
+    response = api_client.get(
+        "/api/reports/table/",
+        {"workspace": str(workspace.id), "period": "this_month", "user": str(owner.id)},
+    )
+
+    assert response.status_code == 200
+    assert response.data["days"][0]["latest_hourly_rate"] == {
+        "amount": "35.00",
+        "currency": "USD",
+    }
 
 
 def test_custom_period_longer_than_31_days_is_rejected(api_client, owner, workspace):