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>

frontend/src/pages/reports/BalanceSheetPage.tsx

@@ -0,0 +1,102 @@
+import { useState } from 'react';
+import {
+  Title, Table, Group, Stack, Text, Card, Loader, Center, Divider, Badge,
+} from '@mantine/core';
+import { DateInput } from '@mantine/dates';
+import { useQuery } from '@tanstack/react-query';
+import api from '../../services/api';
+
+interface AccountLine { account_number: number; name: string; balance: string; fund_type: string; }
+interface BalanceSheetData {
+  as_of: string;
+  assets: AccountLine[]; liabilities: AccountLine[]; equity: AccountLine[];
+  total_assets: string; total_liabilities: string; total_equity: string;
+}
+
+export function BalanceSheetPage() {
+  const [asOf, setAsOf] = useState(new Date());
+  const dateStr = asOf.toISOString().split('T')[0];
+
+  const { data, isLoading } = useQuery<BalanceSheetData>({
+    queryKey: ['balance-sheet', dateStr],
+    queryFn: async () => { const { data } = await api.get(`/reports/balance-sheet?as_of=${dateStr}`); return data; },
+  });
+
+  const fmt = (v: string | number) => parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+  if (isLoading) return <Center h={300}><Loader /></Center>;
+
+  return (
+    <Stack>
+      <Group justify="space-between">
+        <Title order={2}>Balance Sheet</Title>
+        <DateInput label="As of" value={asOf} onChange={(v) => v && setAsOf(v)} w={200} />
+      </Group>
+
+      <Card withBorder>
+        <Title order={4} mb="md">Assets</Title>
+        <Table>
+          <Table.Tbody>
+            {(data?.assets || []).map((a) => (
+              <Table.Tr key={a.account_number}>
+                <Table.Td w={80}>{a.account_number}</Table.Td>
+                <Table.Td>{a.name} <Badge size="xs" variant="light">{a.fund_type}</Badge></Table.Td>
+                <Table.Td ta="right" ff="monospace" w={140}>{fmt(a.balance)}</Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr><Table.Td colSpan={2} fw={700}>Total Assets</Table.Td>
+              <Table.Td ta="right" fw={700} ff="monospace">{fmt(data?.total_assets || '0')}</Table.Td></Table.Tr>
+          </Table.Tfoot>
+        </Table>
+
+        <Divider my="md" />
+
+        <Title order={4} mb="md">Liabilities</Title>
+        <Table>
+          <Table.Tbody>
+            {(data?.liabilities || []).map((a) => (
+              <Table.Tr key={a.account_number}>
+                <Table.Td w={80}>{a.account_number}</Table.Td>
+                <Table.Td>{a.name}</Table.Td>
+                <Table.Td ta="right" ff="monospace" w={140}>{fmt(a.balance)}</Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr><Table.Td colSpan={2} fw={700}>Total Liabilities</Table.Td>
+              <Table.Td ta="right" fw={700} ff="monospace">{fmt(data?.total_liabilities || '0')}</Table.Td></Table.Tr>
+          </Table.Tfoot>
+        </Table>
+
+        <Divider my="md" />
+
+        <Title order={4} mb="md">Equity</Title>
+        <Table>
+          <Table.Tbody>
+            {(data?.equity || []).map((a) => (
+              <Table.Tr key={a.account_number}>
+                <Table.Td w={80}>{a.account_number}</Table.Td>
+                <Table.Td>{a.name}</Table.Td>
+                <Table.Td ta="right" ff="monospace" w={140}>{fmt(a.balance)}</Table.Td>
+              </Table.Tr>
+            ))}
+          </Table.Tbody>
+          <Table.Tfoot>
+            <Table.Tr><Table.Td colSpan={2} fw={700}>Total Equity</Table.Td>
+              <Table.Td ta="right" fw={700} ff="monospace">{fmt(data?.total_equity || '0')}</Table.Td></Table.Tr>
+          </Table.Tfoot>
+        </Table>
+
+        <Divider my="md" />
+        <Group justify="space-between" px="sm">
+          <Text fw={700} size="lg">Total Liabilities + Equity</Text>
+          <Text fw={700} size="lg" ff="monospace">
+            {fmt(String(parseFloat(data?.total_liabilities || '0') + parseFloat(data?.total_equity || '0')))}
+          </Text>
+        </Group>
+      </Card>
+    </Stack>
+  );
+}