Initial commit: HOA Financial Intelligence Platform MVP

Multi-tenant financial management platform for homeowner associations featuring: - NestJS backend with 16 modules (auth, accounts, transactions, budgets, units, invoices, payments, vendors, reserves, investments, capital projects, reports) - React + Mantine frontend with dashboard, CRUD pages, and financial reports - Schema-per-tenant PostgreSQL isolation with JWT-based tenant resolution - Docker Compose infrastructure (nginx, backend, frontend, postgres, redis) - Comprehensive seed data for Sunrise Valley HOA demo - 39 API endpoints with Swagger documentation - Double-entry bookkeeping with journal entries - Budget vs actual reporting and Sankey cash flow visualization Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-17 19:58:04 -05:00
commit 243770cea5
118 changed files with 8569 additions and 0 deletions
--- a/db/init/00-init.sql
+++ b/db/init/00-init.sql
@@ -0,0 +1,79 @@
+-- HOA Financial Platform - Database Initialization
+-- Creates shared schema and base tables for multi-tenant architecture
+
+CREATE EXTENSION IF NOT EXISTS "uuid-ossp";
+CREATE EXTENSION IF NOT EXISTS "pgcrypto";
+
+-- Shared schema for cross-tenant data
+CREATE SCHEMA IF NOT EXISTS shared;
+
+-- Organizations (HOAs)
+CREATE TABLE shared.organizations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    name VARCHAR(255) NOT NULL,
+    schema_name VARCHAR(63) NOT NULL UNIQUE,
+    subdomain VARCHAR(63) UNIQUE,
+    status VARCHAR(20) DEFAULT 'active' CHECK (status IN ('active', 'suspended', 'trial')),
+    settings JSONB DEFAULT '{}',
+    address_line1 VARCHAR(255),
+    address_line2 VARCHAR(255),
+    city VARCHAR(100),
+    state VARCHAR(2),
+    zip_code VARCHAR(10),
+    phone VARCHAR(20),
+    email VARCHAR(255),
+    tax_id VARCHAR(20),
+    fiscal_year_start_month INTEGER DEFAULT 1 CHECK (fiscal_year_start_month BETWEEN 1 AND 12),
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- Users (global, cross-tenant)
+CREATE TABLE shared.users (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    email VARCHAR(255) NOT NULL UNIQUE,
+    password_hash VARCHAR(255),
+    first_name VARCHAR(100),
+    last_name VARCHAR(100),
+    phone VARCHAR(20),
+    is_email_verified BOOLEAN DEFAULT FALSE,
+    mfa_enabled BOOLEAN DEFAULT FALSE,
+    mfa_secret VARCHAR(255),
+    oauth_provider VARCHAR(50),
+    oauth_provider_id VARCHAR(255),
+    last_login_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- User-Organization memberships with roles
+CREATE TABLE shared.user_organizations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    user_id UUID NOT NULL REFERENCES shared.users(id) ON DELETE CASCADE,
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    role VARCHAR(50) NOT NULL CHECK (role IN ('president', 'treasurer', 'secretary', 'member_at_large', 'manager', 'homeowner')),
+    is_active BOOLEAN DEFAULT TRUE,
+    joined_at TIMESTAMPTZ DEFAULT NOW(),
+    UNIQUE(user_id, organization_id)
+);
+
+-- Invitations
+CREATE TABLE shared.invitations (
+    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+    organization_id UUID NOT NULL REFERENCES shared.organizations(id) ON DELETE CASCADE,
+    email VARCHAR(255) NOT NULL,
+    role VARCHAR(50) NOT NULL,
+    invited_by UUID NOT NULL REFERENCES shared.users(id),
+    token VARCHAR(255) NOT NULL UNIQUE,
+    expires_at TIMESTAMPTZ NOT NULL,
+    accepted_at TIMESTAMPTZ,
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+-- Indexes
+CREATE INDEX idx_user_orgs_user ON shared.user_organizations(user_id);
+CREATE INDEX idx_user_orgs_org ON shared.user_organizations(organization_id);
+CREATE INDEX idx_users_email ON shared.users(email);
+CREATE INDEX idx_orgs_schema ON shared.organizations(schema_name);
+CREATE INDEX idx_invitations_token ON shared.invitations(token);
+CREATE INDEX idx_invitations_email ON shared.invitations(email);
--- a/db/seed/seed.sql
+++ b/db/seed/seed.sql
@@ -0,0 +1,784 @@
+-- ============================================================
+-- HOA Financial Platform - Comprehensive Seed Data
+-- "Sunrise Valley HOA" - 50 units, full year of financial data
+-- ============================================================
+-- This script:
+--   1. Creates a test user + organization
+--   2. Provisions the tenant schema
+--   3. Seeds 50 units with homeowner data
+--   4. Creates 12 months of assessment invoices
+--   5. Creates payments (some units are delinquent)
+--   6. Creates vendor records and expense transactions
+--   7. Creates budgets for current year
+--   8. Creates reserve components, investments, capital projects
+-- ============================================================
+
+-- Enable UUID generation
+CREATE EXTENSION IF NOT EXISTS "uuid-ossp";
+
+-- ============================================================
+-- 1. Create test user and organization
+-- ============================================================
+DO $$
+DECLARE
+  v_user_id UUID;
+  v_org_id UUID;
+  v_schema TEXT := 'tenant_sunrise_valley';
+  v_year INT := EXTRACT(YEAR FROM CURRENT_DATE)::INT;
+  v_month INT;
+  v_unit_id UUID;
+  v_invoice_id UUID;
+  v_je_id UUID;
+  v_fp_id UUID;
+  v_ar_id UUID;
+  v_cash_id UUID;
+  v_income_id UUID;
+  v_expense_account_id UUID;
+  v_unit_rec RECORD;
+  v_vendor_rec RECORD;
+  v_acct_rec RECORD;
+  v_inv_num TEXT;
+  v_amount NUMERIC;
+  v_inv_date DATE;
+  v_due_date DATE;
+  v_pay_date DATE;
+  v_pay_amount NUMERIC;
+BEGIN
+
+-- Check if user exists
+SELECT id INTO v_user_id FROM shared.users WHERE email = 'admin@sunrisevalley.org';
+IF v_user_id IS NULL THEN
+  INSERT INTO shared.users (id, email, password_hash, first_name, last_name)
+  VALUES (
+    uuid_generate_v4(),
+    'admin@sunrisevalley.org',
+    -- bcrypt hash of 'password123'
+    '$2b$10$1mtM00QBNQpAsyopajk3BeFY5DdxksvRYuM1E8qB.ePjCIYkfHMHO',
+    'Sarah',
+    'Johnson'
+  ) RETURNING id INTO v_user_id;
+END IF;
+
+-- Check if org exists
+SELECT id INTO v_org_id FROM shared.organizations WHERE schema_name = v_schema;
+IF v_org_id IS NULL THEN
+  INSERT INTO shared.organizations (id, name, subdomain, address_line1, city, state, zip_code, schema_name)
+  VALUES (
+    uuid_generate_v4(),
+    'Sunrise Valley HOA',
+    'sunrise-valley',
+    '100 Sunrise Valley Drive',
+    'Scottsdale',
+    'AZ',
+    '85255',
+    v_schema
+  ) RETURNING id INTO v_org_id;
+
+  INSERT INTO shared.user_organizations (user_id, organization_id, role)
+  VALUES (v_user_id, v_org_id, 'president');
+END IF;
+
+-- ============================================================
+-- 2. Create tenant schema (if not exists)
+-- ============================================================
+EXECUTE format('CREATE SCHEMA IF NOT EXISTS %I', v_schema);
+
+-- Create tables in tenant schema
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.accounts (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  account_number INTEGER NOT NULL,
+  name VARCHAR(255) NOT NULL,
+  description TEXT,
+  account_type VARCHAR(50) NOT NULL,
+  fund_type VARCHAR(20) NOT NULL,
+  parent_account_id UUID,
+  is_1099_reportable BOOLEAN DEFAULT FALSE,
+  is_active BOOLEAN DEFAULT TRUE,
+  is_system BOOLEAN DEFAULT FALSE,
+  balance DECIMAL(15,2) DEFAULT 0.00,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW(),
+  UNIQUE(account_number)
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.fiscal_periods (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  year INTEGER NOT NULL,
+  month INTEGER NOT NULL,
+  status VARCHAR(20) DEFAULT ''open'',
+  closed_by UUID,
+  closed_at TIMESTAMPTZ,
+  locked_by UUID,
+  locked_at TIMESTAMPTZ,
+  UNIQUE(year, month)
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.journal_entries (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  entry_date DATE NOT NULL,
+  description TEXT NOT NULL,
+  reference_number VARCHAR(100),
+  entry_type VARCHAR(50) NOT NULL,
+  fiscal_period_id UUID NOT NULL,
+  source_type VARCHAR(50),
+  source_id UUID,
+  is_posted BOOLEAN DEFAULT FALSE,
+  posted_by UUID,
+  posted_at TIMESTAMPTZ,
+  is_void BOOLEAN DEFAULT FALSE,
+  voided_by UUID,
+  voided_at TIMESTAMPTZ,
+  void_reason TEXT,
+  created_by UUID NOT NULL,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.journal_entry_lines (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  journal_entry_id UUID NOT NULL,
+  account_id UUID NOT NULL,
+  debit DECIMAL(15,2) DEFAULT 0.00,
+  credit DECIMAL(15,2) DEFAULT 0.00,
+  memo TEXT
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.units (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  unit_number VARCHAR(50) NOT NULL UNIQUE,
+  address_line1 VARCHAR(255),
+  address_line2 VARCHAR(255),
+  city VARCHAR(100),
+  state VARCHAR(2),
+  zip_code VARCHAR(10),
+  square_footage INTEGER,
+  lot_size DECIMAL(10,2),
+  owner_user_id UUID,
+  owner_name VARCHAR(255),
+  owner_email VARCHAR(255),
+  owner_phone VARCHAR(20),
+  is_rented BOOLEAN DEFAULT FALSE,
+  monthly_assessment DECIMAL(10,2),
+  status VARCHAR(20) DEFAULT ''active'',
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.invoices (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  invoice_number VARCHAR(50) NOT NULL UNIQUE,
+  unit_id UUID NOT NULL,
+  invoice_date DATE NOT NULL,
+  due_date DATE NOT NULL,
+  invoice_type VARCHAR(50) NOT NULL,
+  description TEXT,
+  amount DECIMAL(10,2) NOT NULL,
+  amount_paid DECIMAL(10,2) DEFAULT 0.00,
+  status VARCHAR(20) DEFAULT ''draft'',
+  journal_entry_id UUID,
+  sent_at TIMESTAMPTZ,
+  paid_at TIMESTAMPTZ,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.payments (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  unit_id UUID NOT NULL,
+  invoice_id UUID,
+  payment_date DATE NOT NULL,
+  amount DECIMAL(10,2) NOT NULL,
+  payment_method VARCHAR(50),
+  reference_number VARCHAR(100),
+  stripe_payment_id VARCHAR(255),
+  status VARCHAR(20) DEFAULT ''completed'',
+  journal_entry_id UUID,
+  received_by UUID,
+  notes TEXT,
+  created_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.vendors (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  name VARCHAR(255) NOT NULL,
+  contact_name VARCHAR(255),
+  email VARCHAR(255),
+  phone VARCHAR(20),
+  address_line1 VARCHAR(255),
+  address_line2 VARCHAR(255),
+  city VARCHAR(100),
+  state VARCHAR(2),
+  zip_code VARCHAR(10),
+  tax_id VARCHAR(20),
+  is_1099_eligible BOOLEAN DEFAULT FALSE,
+  default_account_id UUID,
+  is_active BOOLEAN DEFAULT TRUE,
+  ytd_payments DECIMAL(15,2) DEFAULT 0.00,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.budgets (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  fiscal_year INTEGER NOT NULL,
+  account_id UUID NOT NULL,
+  fund_type VARCHAR(20) NOT NULL,
+  jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+  mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+  may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+  jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+  sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+  nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+  notes TEXT,
+  UNIQUE(fiscal_year, account_id, fund_type)
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.reserve_components (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  name VARCHAR(255) NOT NULL,
+  category VARCHAR(100),
+  description TEXT,
+  useful_life_years INTEGER NOT NULL,
+  remaining_life_years DECIMAL(5,1),
+  replacement_cost DECIMAL(15,2) NOT NULL,
+  current_fund_balance DECIMAL(15,2) DEFAULT 0.00,
+  annual_contribution DECIMAL(12,2) DEFAULT 0.00,
+  last_replacement_date DATE,
+  next_replacement_date DATE,
+  condition_rating INTEGER,
+  account_id UUID,
+  notes TEXT,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.investment_accounts (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  name VARCHAR(255) NOT NULL,
+  institution VARCHAR(255),
+  account_number_last4 VARCHAR(4),
+  investment_type VARCHAR(50),
+  fund_type VARCHAR(20) NOT NULL,
+  principal DECIMAL(15,2) NOT NULL,
+  interest_rate DECIMAL(6,4),
+  maturity_date DATE,
+  purchase_date DATE,
+  current_value DECIMAL(15,2),
+  account_id UUID,
+  is_active BOOLEAN DEFAULT TRUE,
+  notes TEXT,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+EXECUTE format('
+CREATE TABLE IF NOT EXISTS %I.capital_projects (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  name VARCHAR(255) NOT NULL,
+  description TEXT,
+  estimated_cost DECIMAL(15,2) NOT NULL,
+  actual_cost DECIMAL(15,2),
+  target_year INTEGER NOT NULL,
+  target_month INTEGER,
+  status VARCHAR(20) DEFAULT ''planned'',
+  reserve_component_id UUID,
+  fund_source VARCHAR(20),
+  priority INTEGER DEFAULT 3,
+  notes TEXT,
+  created_at TIMESTAMPTZ DEFAULT NOW(),
+  updated_at TIMESTAMPTZ DEFAULT NOW()
+)', v_schema);
+
+-- ============================================================
+-- 3. Seed Chart of Accounts
+-- ============================================================
+-- Clear existing data if re-running
+EXECUTE format('DELETE FROM %I.journal_entry_lines', v_schema);
+EXECUTE format('DELETE FROM %I.journal_entries', v_schema);
+EXECUTE format('DELETE FROM %I.payments', v_schema);
+EXECUTE format('DELETE FROM %I.invoices', v_schema);
+EXECUTE format('DELETE FROM %I.budgets', v_schema);
+EXECUTE format('DELETE FROM %I.capital_projects', v_schema);
+EXECUTE format('DELETE FROM %I.investment_accounts', v_schema);
+EXECUTE format('DELETE FROM %I.reserve_components', v_schema);
+EXECUTE format('DELETE FROM %I.vendors', v_schema);
+EXECUTE format('DELETE FROM %I.units', v_schema);
+EXECUTE format('DELETE FROM %I.fiscal_periods', v_schema);
+EXECUTE format('DELETE FROM %I.accounts', v_schema);
+
+-- Insert chart of accounts
+EXECUTE format('INSERT INTO %I.accounts (account_number, name, account_type, fund_type, is_1099_reportable, is_system) VALUES
+  (1000, ''Operating Cash - Checking'', ''asset'', ''operating'', false, true),
+  (1010, ''Operating Cash - Savings'', ''asset'', ''operating'', false, true),
+  (1100, ''Reserve Cash - Checking'', ''asset'', ''reserve'', false, true),
+  (1110, ''Reserve Cash - Savings'', ''asset'', ''reserve'', false, true),
+  (1120, ''Reserve Cash - Money Market'', ''asset'', ''reserve'', false, true),
+  (1130, ''Reserve Cash - CDs'', ''asset'', ''reserve'', false, true),
+  (1200, ''Accounts Receivable - Assessments'', ''asset'', ''operating'', false, true),
+  (1210, ''Accounts Receivable - Late Fees'', ''asset'', ''operating'', false, true),
+  (1300, ''Prepaid Insurance'', ''asset'', ''operating'', false, true),
+  (2000, ''Accounts Payable'', ''liability'', ''operating'', false, true),
+  (2100, ''Accrued Expenses'', ''liability'', ''operating'', false, true),
+  (2200, ''Prepaid Assessments'', ''liability'', ''operating'', false, true),
+  (3000, ''Operating Fund Balance'', ''equity'', ''operating'', false, true),
+  (3100, ''Reserve Fund Balance'', ''equity'', ''reserve'', false, true),
+  (3200, ''Retained Earnings'', ''equity'', ''operating'', false, true),
+  (4000, ''Regular Assessments'', ''income'', ''operating'', false, true),
+  (4010, ''Special Assessments'', ''income'', ''operating'', false, true),
+  (4100, ''Late Fees'', ''income'', ''operating'', false, true),
+  (4200, ''Interest Income - Operating'', ''income'', ''operating'', false, true),
+  (4210, ''Interest Income - Reserve'', ''income'', ''reserve'', false, true),
+  (4300, ''Transfer Fees'', ''income'', ''operating'', false, false),
+  (4500, ''Other Income'', ''income'', ''operating'', false, false),
+  (4600, ''Reserve Contributions'', ''income'', ''reserve'', false, true),
+  (5000, ''Management Fees'', ''expense'', ''operating'', true, true),
+  (5100, ''Insurance - Property'', ''expense'', ''operating'', false, true),
+  (5110, ''Insurance - D&O'', ''expense'', ''operating'', false, true),
+  (5200, ''Utilities - Water/Sewer'', ''expense'', ''operating'', false, true),
+  (5210, ''Utilities - Electric (Common)'', ''expense'', ''operating'', false, true),
+  (5230, ''Utilities - Trash/Recycling'', ''expense'', ''operating'', false, true),
+  (5300, ''Landscape Maintenance'', ''expense'', ''operating'', true, true),
+  (5400, ''Pool Maintenance'', ''expense'', ''operating'', true, true),
+  (5500, ''Building Maintenance'', ''expense'', ''operating'', false, true),
+  (5510, ''Janitorial'', ''expense'', ''operating'', true, true),
+  (5600, ''Pest Control'', ''expense'', ''operating'', true, true),
+  (5700, ''Legal Fees'', ''expense'', ''operating'', true, true),
+  (5800, ''Accounting/Audit Fees'', ''expense'', ''operating'', true, true),
+  (5900, ''Office & Admin Expenses'', ''expense'', ''operating'', false, true),
+  (5920, ''Bank Fees'', ''expense'', ''operating'', false, true),
+  (6000, ''Repairs & Maintenance'', ''expense'', ''operating'', false, true),
+  (6500, ''Contingency/Miscellaneous'', ''expense'', ''operating'', false, true),
+  (7000, ''Reserve - Roof Replacement'', ''expense'', ''reserve'', false, true),
+  (7100, ''Reserve - Paving/Asphalt'', ''expense'', ''reserve'', false, true),
+  (7200, ''Reserve - Pool Renovation'', ''expense'', ''reserve'', false, true),
+  (7400, ''Reserve - Painting/Exterior'', ''expense'', ''reserve'', false, true),
+  (7500, ''Reserve - Fencing'', ''expense'', ''reserve'', false, true)
+', v_schema);
+
+-- ============================================================
+-- 4. Create fiscal periods (current year + previous year)
+-- ============================================================
+FOR v_month IN 1..12 LOOP
+  EXECUTE format('INSERT INTO %I.fiscal_periods (year, month, status) VALUES ($1, $2, $3)', v_schema)
+    USING v_year, v_month, CASE WHEN v_month <= EXTRACT(MONTH FROM CURRENT_DATE)::INT THEN 'open' ELSE 'open' END;
+  EXECUTE format('INSERT INTO %I.fiscal_periods (year, month, status) VALUES ($1, $2, $3)', v_schema)
+    USING v_year - 1, v_month, 'closed';
+END LOOP;
+
+-- ============================================================
+-- 5. Seed 50 units
+-- ============================================================
+DECLARE
+  v_first_names TEXT[] := ARRAY['James','Mary','Robert','Patricia','John','Jennifer','Michael','Linda',
+    'David','Elizabeth','William','Barbara','Richard','Susan','Joseph','Jessica','Thomas','Sarah',
+    'Christopher','Karen','Charles','Lisa','Daniel','Nancy','Matthew','Betty','Anthony','Margaret',
+    'Mark','Sandra','Donald','Ashley','Steven','Dorothy','Paul','Kimberly','Andrew','Emily',
+    'Joshua','Donna','Kenneth','Michelle','Kevin','Carol','Brian','Amanda','George','Melissa',
+    'Timothy','Deborah'];
+  v_last_names TEXT[] := ARRAY['Smith','Johnson','Williams','Brown','Jones','Garcia','Miller','Davis',
+    'Rodriguez','Martinez','Hernandez','Lopez','Gonzalez','Wilson','Anderson','Thomas','Taylor',
+    'Moore','Jackson','Martin','Lee','Perez','Thompson','White','Harris','Sanchez','Clark',
+    'Ramirez','Lewis','Robinson','Walker','Young','Allen','King','Wright','Scott','Torres',
+    'Nguyen','Hill','Flores','Green','Adams','Nelson','Baker','Hall','Rivera','Campbell',
+    'Mitchell','Carter','Roberts'];
+  v_unit_num INT;
+  v_assess NUMERIC;
+BEGIN
+  FOR v_unit_num IN 1..50 LOOP
+    -- Vary assessment based on unit size
+    v_assess := CASE
+      WHEN v_unit_num <= 20 THEN 350.00   -- standard
+      WHEN v_unit_num <= 35 THEN 425.00   -- medium
+      ELSE 500.00                          -- large
+    END;
+
+    EXECUTE format('INSERT INTO %I.units (unit_number, address_line1, city, state, zip_code, owner_name, owner_email, owner_phone, monthly_assessment, square_footage)
+      VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10)', v_schema)
+    USING
+      LPAD(v_unit_num::TEXT, 3, '0'),
+      (100 + v_unit_num * 2)::TEXT || ' Sunrise Valley Drive',
+      'Scottsdale', 'AZ', '85255',
+      v_first_names[v_unit_num] || ' ' || v_last_names[v_unit_num],
+      LOWER(v_first_names[v_unit_num]) || '.' || LOWER(v_last_names[v_unit_num]) || '@email.com',
+      '(480) 555-' || LPAD((1000 + v_unit_num)::TEXT, 4, '0'),
+      v_assess,
+      CASE WHEN v_unit_num <= 20 THEN 1200 WHEN v_unit_num <= 35 THEN 1600 ELSE 2000 END;
+  END LOOP;
+END;
+
+-- ============================================================
+-- 6. Get account IDs for transactions
+-- ============================================================
+EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 1200', v_schema) INTO v_ar_id;
+EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 1000', v_schema) INTO v_cash_id;
+EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 4000', v_schema) INTO v_income_id;
+
+-- ============================================================
+-- 7. Create 12 months of invoices + payments
+-- ============================================================
+FOR v_month IN 1..12 LOOP
+  -- Get fiscal period
+  EXECUTE format('SELECT id FROM %I.fiscal_periods WHERE year = $1 AND month = $2', v_schema)
+    INTO v_fp_id USING v_year, v_month;
+
+  v_inv_date := make_date(v_year, v_month, 1);
+  v_due_date := make_date(v_year, v_month, 15);
+
+  -- Create invoice and payment for each unit
+  FOR v_unit_rec IN EXECUTE format('SELECT id, unit_number, monthly_assessment FROM %I.units ORDER BY unit_number', v_schema) LOOP
+    v_inv_num := 'INV-' || v_year || LPAD(v_month::TEXT, 2, '0') || '-' || v_unit_rec.unit_number;
+    v_amount := v_unit_rec.monthly_assessment;
+
+    -- Skip future months
+    IF v_inv_date > CURRENT_DATE THEN
+      CONTINUE;
+    END IF;
+
+    -- Create invoice
+    EXECUTE format('INSERT INTO %I.invoices (invoice_number, unit_id, invoice_date, due_date, invoice_type, description, amount, status)
+      VALUES ($1, $2, $3, $4, ''regular_assessment'', $5, $6, ''sent'') RETURNING id', v_schema)
+    INTO v_invoice_id
+    USING v_inv_num, v_unit_rec.id, v_inv_date, v_due_date,
+      'Monthly Assessment - ' || TO_CHAR(v_inv_date, 'Month YYYY'), v_amount;
+
+    -- Create assessment journal entry (DR AR, CR Income)
+    EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, source_type, source_id, is_posted, posted_at, created_by)
+      VALUES ($1, $2, ''assessment'', $3, ''invoice'', $4, true, NOW(), $5) RETURNING id', v_schema)
+    INTO v_je_id
+    USING v_inv_date, 'Assessment - Unit ' || v_unit_rec.unit_number, v_fp_id, v_invoice_id, v_user_id;
+
+    EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, $3, 0)', v_schema)
+    USING v_je_id, v_ar_id, v_amount;
+    EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, $3)', v_schema)
+    USING v_je_id, v_income_id, v_amount;
+
+    EXECUTE format('UPDATE %I.invoices SET journal_entry_id = $1 WHERE id = $2', v_schema) USING v_je_id, v_invoice_id;
+
+    -- Create payment (most units pay, some are delinquent)
+    -- Units 45-50 are delinquent for the last 3 months
+    -- Units 40-44 are late payers (paid partial)
+    IF v_unit_rec.unit_number::INT >= 45 AND v_month >= (EXTRACT(MONTH FROM CURRENT_DATE)::INT - 2) THEN
+      -- Delinquent - mark overdue, no payment
+      EXECUTE format('UPDATE %I.invoices SET status = ''overdue'' WHERE id = $1', v_schema) USING v_invoice_id;
+    ELSIF v_unit_rec.unit_number::INT >= 40 AND v_month >= (EXTRACT(MONTH FROM CURRENT_DATE)::INT - 1) THEN
+      -- Partial payment
+      v_pay_amount := v_amount * 0.5;
+      v_pay_date := v_due_date + INTERVAL '5 days';
+      IF v_pay_date <= CURRENT_DATE THEN
+        EXECUTE format('INSERT INTO %I.payments (unit_id, invoice_id, payment_date, amount, payment_method, reference_number, received_by)
+          VALUES ($1, $2, $3, $4, ''check'', $5, $6)', v_schema)
+        USING v_unit_rec.id, v_invoice_id, v_pay_date, v_pay_amount, 'CHK-' || v_unit_rec.unit_number || '-' || v_month, v_user_id;
+
+        EXECUTE format('UPDATE %I.invoices SET amount_paid = $1, status = ''partial'' WHERE id = $2', v_schema)
+        USING v_pay_amount, v_invoice_id;
+
+        -- Payment JE
+        EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, source_type, is_posted, posted_at, created_by)
+          VALUES ($1, $2, ''payment'', $3, ''payment'', true, NOW(), $4) RETURNING id', v_schema)
+        INTO v_je_id
+        USING v_pay_date, 'Payment - Unit ' || v_unit_rec.unit_number, v_fp_id, v_user_id;
+
+        EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, $3, 0)', v_schema)
+        USING v_je_id, v_cash_id, v_pay_amount;
+        EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, $3)', v_schema)
+        USING v_je_id, v_ar_id, v_pay_amount;
+      END IF;
+    ELSE
+      -- Full payment
+      v_pay_date := v_due_date - INTERVAL '3 days' + (random() * 10)::INT * INTERVAL '1 day';
+      IF v_pay_date > CURRENT_DATE THEN
+        v_pay_date := CURRENT_DATE;
+      END IF;
+
+      EXECUTE format('INSERT INTO %I.payments (unit_id, invoice_id, payment_date, amount, payment_method, reference_number, received_by)
+        VALUES ($1, $2, $3, $4, $5, $6, $7)', v_schema)
+      USING v_unit_rec.id, v_invoice_id, v_pay_date, v_amount,
+        CASE WHEN random() < 0.6 THEN 'ach' WHEN random() < 0.8 THEN 'check' ELSE 'credit_card' END,
+        'PAY-' || v_unit_rec.unit_number || '-' || v_month, v_user_id;
+
+      EXECUTE format('UPDATE %I.invoices SET amount_paid = $1, status = ''paid'', paid_at = $2 WHERE id = $3', v_schema)
+      USING v_amount, v_pay_date, v_invoice_id;
+
+      -- Payment JE
+      EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, source_type, is_posted, posted_at, created_by)
+        VALUES ($1, $2, ''payment'', $3, ''payment'', true, NOW(), $4) RETURNING id', v_schema)
+      INTO v_je_id
+      USING v_pay_date, 'Payment - Unit ' || v_unit_rec.unit_number, v_fp_id, v_user_id;
+
+      EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, $3, 0)', v_schema)
+      USING v_je_id, v_cash_id, v_amount;
+      EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, $3)', v_schema)
+      USING v_je_id, v_ar_id, v_amount;
+    END IF;
+
+  END LOOP; -- units
+END LOOP; -- months
+
+-- ============================================================
+-- 8. Create vendors and expense transactions
+-- ============================================================
+EXECUTE format('INSERT INTO %I.vendors (name, contact_name, email, phone, address_line1, city, state, zip_code, tax_id, is_1099_eligible) VALUES
+  (''Desert Star Management'', ''Mike Peters'', ''mike@desertstar.com'', ''(480) 555-2000'', ''500 N Scottsdale Rd'', ''Scottsdale'', ''AZ'', ''85251'', ''82-1234567'', true),
+  (''Green Oasis Landscaping'', ''Rosa Gutierrez'', ''rosa@greenoasis.com'', ''(480) 555-2100'', ''1200 E Camelback'', ''Phoenix'', ''AZ'', ''85014'', ''82-2345678'', true),
+  (''AquaBlue Pool Service'', ''Tom Bradley'', ''tom@aquablue.com'', ''(480) 555-2200'', ''300 W Indian School'', ''Phoenix'', ''AZ'', ''85013'', ''82-3456789'', true),
+  (''Valley Pest Solutions'', ''Dan Kim'', ''dan@valleypest.com'', ''(480) 555-2300'', ''800 S Mill Ave'', ''Tempe'', ''AZ'', ''85281'', ''82-4567890'', true),
+  (''Southwest Legal Group'', ''Lisa Chen'', ''lisa@swlegal.com'', ''(480) 555-2400'', ''2 N Central Ave'', ''Phoenix'', ''AZ'', ''85004'', ''82-5678901'', true),
+  (''Saguaro CPA Group'', ''Jim Torres'', ''jim@saguarocpa.com'', ''(480) 555-2500'', ''4000 N Scottsdale Rd'', ''Scottsdale'', ''AZ'', ''85251'', ''82-6789012'', true),
+  (''CleanRight Janitorial'', ''Pat Morgan'', ''pat@cleanright.com'', ''(480) 555-2600'', ''1500 N Hayden'', ''Scottsdale'', ''AZ'', ''85257'', ''82-7890123'', true),
+  (''Arizona Insurance Group'', ''Amy Russell'', ''amy@azinsurance.com'', ''(480) 555-2700'', ''7000 E Shea Blvd'', ''Scottsdale'', ''AZ'', ''85254'', NULL, false)
+', v_schema);
+
+-- Link vendor default accounts
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5000) WHERE name = ''Desert Star Management''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5300) WHERE name = ''Green Oasis Landscaping''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5400) WHERE name = ''AquaBlue Pool Service''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5600) WHERE name = ''Valley Pest Solutions''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5700) WHERE name = ''Southwest Legal Group''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5800) WHERE name = ''Saguaro CPA Group''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5510) WHERE name = ''CleanRight Janitorial''', v_schema, v_schema);
+EXECUTE format('UPDATE %I.vendors SET default_account_id = (SELECT id FROM %I.accounts WHERE account_number = 5100) WHERE name = ''Arizona Insurance Group''', v_schema, v_schema);
+
+-- Create monthly expense transactions
+FOR v_month IN 1..LEAST(12, EXTRACT(MONTH FROM CURRENT_DATE)::INT) LOOP
+  EXECUTE format('SELECT id FROM %I.fiscal_periods WHERE year = $1 AND month = $2', v_schema) INTO v_fp_id USING v_year, v_month;
+
+  -- Management Fee: $2,500/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5000', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 5), 'Management Fee - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 2500, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 2500)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Landscape: $3,200/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5300', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 10), 'Landscape Maintenance - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 3200, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 3200)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Pool: $800/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5400', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 10), 'Pool Maintenance - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 800, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 800)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Utilities Water: $1,200/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5200', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 15), 'Water/Sewer - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 1200, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 1200)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Electric: $650/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5210', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 18), 'Electric Common Areas - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 650, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 650)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Trash: $450/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5230', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 20), 'Trash/Recycling - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 450, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 450)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Pest Control: $200/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5600', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 25), 'Pest Control - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 200, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 200)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Janitorial: $600/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5510', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, v_month, 28), 'Janitorial Service - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 600, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 600)', v_schema) USING v_je_id, v_cash_id;
+
+  -- Reserve contribution: $2,750/mo
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 1100', v_schema) INTO v_expense_account_id;
+  DECLARE v_reserve_income_id UUID;
+  BEGIN
+    EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 4600', v_schema) INTO v_reserve_income_id;
+    EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+      VALUES ($1, $2, ''transfer'', $3, true, NOW(), $4) RETURNING id', v_schema)
+    INTO v_je_id
+    USING make_date(v_year, v_month, 1), 'Reserve Contribution - ' || TO_CHAR(make_date(v_year, v_month, 1), 'Mon YYYY'), v_fp_id, v_user_id;
+    EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 2750, 0)', v_schema) USING v_je_id, v_expense_account_id;
+    EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 2750)', v_schema) USING v_je_id, v_reserve_income_id;
+  END;
+
+END LOOP;
+
+-- Quarterly expenses
+-- Insurance (annual paid quarterly): $4,500/quarter
+FOR v_month IN 1..4 LOOP
+  EXIT WHEN (v_month - 1) * 3 + 1 > EXTRACT(MONTH FROM CURRENT_DATE)::INT;
+  EXECUTE format('SELECT id FROM %I.fiscal_periods WHERE year = $1 AND month = $2', v_schema)
+    INTO v_fp_id USING v_year, (v_month - 1) * 3 + 1;
+  EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5100', v_schema) INTO v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+    VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+  INTO v_je_id
+  USING make_date(v_year, (v_month - 1) * 3 + 1, 1), 'Property Insurance - Q' || v_month, v_fp_id, v_user_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 4500, 0)', v_schema) USING v_je_id, v_expense_account_id;
+  EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 4500)', v_schema) USING v_je_id, v_cash_id;
+END LOOP;
+
+-- Annual Audit: $3,500 (January)
+EXECUTE format('SELECT id FROM %I.fiscal_periods WHERE year = $1 AND month = 1', v_schema) INTO v_fp_id USING v_year;
+EXECUTE format('SELECT id FROM %I.accounts WHERE account_number = 5800', v_schema) INTO v_expense_account_id;
+EXECUTE format('INSERT INTO %I.journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+  VALUES ($1, $2, ''manual'', $3, true, NOW(), $4) RETURNING id', v_schema)
+INTO v_je_id
+USING make_date(v_year, 1, 15), 'Annual Audit Fee', v_fp_id, v_user_id;
+EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 3500, 0)', v_schema) USING v_je_id, v_expense_account_id;
+EXECUTE format('INSERT INTO %I.journal_entry_lines (journal_entry_id, account_id, debit, credit) VALUES ($1, $2, 0, 3500)', v_schema) USING v_je_id, v_cash_id;
+
+-- ============================================================
+-- 9. Budgets for current year
+-- ============================================================
+-- Income budgets
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 17500, 17500, 17500, 17500, 17500, 17500, 17500, 17500, 17500, 17500, 17500, 17500
+  FROM %I.accounts WHERE account_number = 4000', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200
+  FROM %I.accounts WHERE account_number = 4100', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''reserve'', 2750, 2750, 2750, 2750, 2750, 2750, 2750, 2750, 2750, 2750, 2750, 2750
+  FROM %I.accounts WHERE account_number = 4600', v_schema, v_schema)
+USING v_year;
+
+-- Expense budgets
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 2500, 2500, 2500, 2500, 2500, 2500, 2500, 2500, 2500, 2500, 2500, 2500
+  FROM %I.accounts WHERE account_number = 5000', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 4500, 0, 0, 4500, 0, 0, 4500, 0, 0, 4500, 0, 0
+  FROM %I.accounts WHERE account_number = 5100', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 1200, 1200, 1200, 1200, 1200, 1200, 1200, 1200, 1200, 1200, 1200, 1200
+  FROM %I.accounts WHERE account_number = 5200', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 650, 650, 650, 650, 650, 650, 650, 650, 650, 650, 650, 650
+  FROM %I.accounts WHERE account_number = 5210', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 3200, 3200, 3200, 3200, 3200, 3200, 3200, 3200, 3200, 3200, 3200, 3200
+  FROM %I.accounts WHERE account_number = 5300', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 800, 800, 800, 800, 800, 800, 800, 800, 800, 800, 800, 800
+  FROM %I.accounts WHERE account_number = 5400', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 600, 600, 600, 600, 600, 600, 600, 600, 600, 600, 600, 600
+  FROM %I.accounts WHERE account_number = 5510', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200
+  FROM %I.accounts WHERE account_number = 5600', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 450, 450, 450, 450, 450, 450, 450, 450, 450, 450, 450, 450
+  FROM %I.accounts WHERE account_number = 5230', v_schema, v_schema)
+USING v_year;
+
+EXECUTE format('INSERT INTO %I.budgets (fiscal_year, account_id, fund_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+  SELECT $1, id, ''operating'', 3500, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0
+  FROM %I.accounts WHERE account_number = 5800', v_schema, v_schema)
+USING v_year;
+
+-- ============================================================
+-- 10. Reserve components
+-- ============================================================
+EXECUTE format('INSERT INTO %I.reserve_components (name, category, description, useful_life_years, remaining_life_years, replacement_cost, current_fund_balance, annual_contribution, condition_rating, last_replacement_date, next_replacement_date) VALUES
+  (''Roof - Building A'', ''Roofing'', ''Tile roof on main building A'', 25, 18.0, 125000, 35000, 5000, 7, ''2016-06-01'', ''2041-06-01''),
+  (''Roof - Building B'', ''Roofing'', ''Tile roof on building B'', 25, 20.0, 95000, 20000, 3800, 8, ''2018-03-01'', ''2043-03-01''),
+  (''Parking Lot Resurfacing'', ''Paving'', ''Asphalt parking areas'', 15, 8.0, 85000, 47000, 5667, 6, ''2019-09-01'', ''2034-09-01''),
+  (''Pool Replaster'', ''Pool'', ''Replaster community pool'', 10, 4.0, 35000, 21000, 3500, 5, ''2020-04-01'', ''2030-04-01''),
+  (''Exterior Paint'', ''Painting'', ''Full exterior paint all buildings'', 8, 3.0, 65000, 48750, 8125, 4, ''2021-10-01'', ''2029-10-01''),
+  (''Perimeter Fencing'', ''Fencing'', ''Wrought iron perimeter fence'', 20, 14.0, 45000, 13500, 2250, 7, ''2018-01-01'', ''2038-01-01''),
+  (''Clubhouse HVAC'', ''HVAC'', ''Central HVAC system for clubhouse'', 15, 9.0, 28000, 11200, 1867, 6, ''2020-08-01'', ''2035-08-01''),
+  (''Irrigation System'', ''Landscape'', ''Landscape irrigation infrastructure'', 12, 6.0, 22000, 11000, 1833, 5, ''2020-01-01'', ''2032-01-01'')
+', v_schema);
+
+-- ============================================================
+-- 11. Investment accounts
+-- ============================================================
+EXECUTE format('INSERT INTO %I.investment_accounts (name, institution, account_number_last4, investment_type, fund_type, principal, interest_rate, maturity_date, purchase_date, current_value) VALUES
+  (''Reserve CD - 12 Month'', ''Chase Bank'', ''4521'', ''cd'', ''reserve'', 50000, 5.2500, ''2027-01-15'', ''2026-01-15'', 51312.50),
+  (''Reserve CD - 6 Month'', ''Wells Fargo'', ''7834'', ''cd'', ''reserve'', 25000, 4.7500, ''2026-07-15'', ''2026-01-15'', 25593.75),
+  (''Reserve Money Market'', ''Schwab'', ''9912'', ''money_market'', ''reserve'', 75000, 4.5000, NULL, ''2025-06-01'', 77625.00),
+  (''Operating Savings'', ''Chase Bank'', ''3345'', ''savings'', ''operating'', 15000, 3.0000, NULL, ''2025-01-01'', 15450.00),
+  (''Treasury Bills - 3 Mo'', ''Fidelity'', ''6678'', ''treasury'', ''reserve'', 30000, 5.0000, ''2026-05-15'', ''2026-02-15'', 30375.00)
+', v_schema);
+
+-- ============================================================
+-- 12. Capital projects (5-year plan)
+-- ============================================================
+EXECUTE format('INSERT INTO %I.capital_projects (name, description, estimated_cost, target_year, target_month, status, fund_source, priority) VALUES
+  (''Pool Heater Replacement'', ''Replace aging pool heater system'', 8500, $1, 4, ''approved'', ''reserve'', 2),
+  (''Landscape Renovation - Phase 1'', ''Update entry and common area landscaping'', 15000, $1, 5, ''in_progress'', ''reserve'', 2),
+  (''Security Camera Upgrade'', ''Replace analog cameras with HD IP system'', 12000, $1, 8, ''planned'', ''operating'', 3),
+  (''Parking Lot Seal Coat'', ''Seal coat and re-stripe parking areas'', 18000, $1 + 1, 3, ''planned'', ''reserve'', 2),
+  (''Clubhouse Furniture'', ''Replace common area furniture'', 8000, $1 + 1, 6, ''planned'', ''operating'', 4),
+  (''Exterior Paint - Building A'', ''Full exterior repaint of Building A'', 35000, $1 + 1, 9, ''planned'', ''reserve'', 1),
+  (''Playground Equipment'', ''New playground equipment and surfacing'', 22000, $1 + 2, 4, ''planned'', ''reserve'', 3),
+  (''Roof Repair - Building B'', ''Patch and repair sections of Building B roof'', 15000, $1 + 2, 7, ''planned'', ''reserve'', 2),
+  (''Irrigation System Overhaul'', ''Replace aging irrigation controllers and valves'', 12000, $1 + 3, 3, ''planned'', ''reserve'', 3),
+  (''Pool Replastering'', ''Complete pool replaster and tile work'', 35000, $1 + 3, 9, ''planned'', ''reserve'', 1),
+  (''Parking Lot Resurface'', ''Full asphalt resurfacing of parking areas'', 85000, $1 + 4, 5, ''planned'', ''reserve'', 1),
+  (''Perimeter Fence Repair'', ''Replace damaged fence sections and repaint'', 8000, $1 + 4, 8, ''planned'', ''reserve'', 4)
+', v_schema) USING v_year;
+
+RAISE NOTICE 'Seed data created successfully for Sunrise Valley HOA!';
+RAISE NOTICE 'Login: admin@sunrisevalley.org / password123';
+
+END $$;