Implement Phase 2 features: roles, assessment groups, budget import, Kanban

- Add hierarchical roles: SuperUser Admin (is_superadmin flag), Tenant Admin,
  Tenant User with separate /admin route and admin panel
- Add Assessment Groups module for property type-based assessment rates
  (SFHs, Condos, Estate Lots with different regular/special rates)
- Enhance Chart of Accounts: initial balance on create (with journal entry),
  archive/restore accounts, edit all fields including account number & fund type
- Add Budget CSV import with downloadable template and account mapping
- Add Capital Projects Kanban board with drag-and-drop between year columns,
  table/kanban view toggle, and PDF export via browser print
- Update seed data with assessment groups, second test user, superadmin flag
- Create repeatable reseed.sh script for clean database population
- Fix AgingReportPage Mantine v7 Table prop compatibility

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/assessment-groups/assessment-groups.service.ts

@@ -0,0 +1,72 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class AssessmentGroupsService {
+  constructor(private tenant: TenantService) {}
+
+  async findAll() {
+    return this.tenant.query(`
+      SELECT ag.*,
+        (SELECT COUNT(*) FROM units u WHERE u.assessment_group_id = ag.id) as actual_unit_count,
+        ag.regular_assessment * ag.unit_count as monthly_operating_income,
+        ag.special_assessment * ag.unit_count as monthly_reserve_income,
+        (ag.regular_assessment + ag.special_assessment) * ag.unit_count as total_monthly_income
+      FROM assessment_groups ag
+      ORDER BY ag.name
+    `);
+  }
+
+  async findOne(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM assessment_groups WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Assessment group not found');
+    return rows[0];
+  }
+
+  async create(dto: any) {
+    const rows = await this.tenant.query(
+      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count)
+       VALUES ($1, $2, $3, $4, $5) RETURNING *`,
+      [dto.name, dto.description || null, dto.regularAssessment || 0, dto.specialAssessment || 0, dto.unitCount || 0],
+    );
+    return rows[0];
+  }
+
+  async update(id: string, dto: any) {
+    await this.findOne(id);
+    const sets: string[] = [];
+    const params: any[] = [];
+    let idx = 1;
+
+    if (dto.name !== undefined) { sets.push(`name = $${idx++}`); params.push(dto.name); }
+    if (dto.description !== undefined) { sets.push(`description = $${idx++}`); params.push(dto.description); }
+    if (dto.regularAssessment !== undefined) { sets.push(`regular_assessment = $${idx++}`); params.push(dto.regularAssessment); }
+    if (dto.specialAssessment !== undefined) { sets.push(`special_assessment = $${idx++}`); params.push(dto.specialAssessment); }
+    if (dto.unitCount !== undefined) { sets.push(`unit_count = $${idx++}`); params.push(dto.unitCount); }
+    if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }
+
+    if (!sets.length) return this.findOne(id);
+
+    sets.push('updated_at = NOW()');
+    params.push(id);
+
+    const rows = await this.tenant.query(
+      `UPDATE assessment_groups SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      params,
+    );
+    return rows[0];
+  }
+
+  async getSummary() {
+    const rows = await this.tenant.query(`
+      SELECT
+        COUNT(*) as group_count,
+        COALESCE(SUM(regular_assessment * unit_count), 0) as total_monthly_operating,
+        COALESCE(SUM(special_assessment * unit_count), 0) as total_monthly_reserve,
+        COALESCE(SUM((regular_assessment + special_assessment) * unit_count), 0) as total_monthly_income,
+        COALESCE(SUM(unit_count), 0) as total_units
+      FROM assessment_groups WHERE is_active = true
+    `);
+    return rows[0];
+  }
+}