Phase 3: Optimize & clean up — unified projects, account enhancements, new tenant fix

- Unify reserve_components + capital_projects into single projects model with
  full CRUD backend and new Projects page frontend
- Rewrite Capital Planning to read from unified projects/planning endpoint;
  add empty state directing users to Projects page when no planning items exist
- Add default designation to assessment groups with auto-set on first creation;
  units now require an assessment group (pre-populated with default)
- Add primary account designation (one per fund type) and balance adjustment
  via journal entries against equity offset accounts (3000/3100)
- Add computed investment fields (interest earned, maturity value, days remaining)
  with PostgreSQL date arithmetic fix for DATE - DATE integer result
- Restructure sidebar: investments in Accounts tab, Year-End under Reports,
  Planning section with Projects and Capital Planning
- Fix new tenant creation seeding unwanted default chart of accounts —
  new tenants now start with a blank slate

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

backend/src/database/tenant-schema.service.ts

@@ -19,7 +19,6 @@ export class TenantSchemaService {
         await queryRunner.query(statement);
       }
 
-      await this.seedDefaultChartOfAccounts(queryRunner, schemaName);
       await this.seedDefaultFiscalPeriods(queryRunner, schemaName);
 
       await queryRunner.commitTransaction();
@@ -45,6 +44,7 @@ export class TenantSchemaService {
         is_1099_reportable BOOLEAN DEFAULT FALSE,
         is_active BOOLEAN DEFAULT TRUE,
         is_system BOOLEAN DEFAULT FALSE,
+        is_primary BOOLEAN DEFAULT FALSE,
         balance DECIMAL(15,2) DEFAULT 0.00,
         created_at TIMESTAMPTZ DEFAULT NOW(),
         updated_at TIMESTAMPTZ DEFAULT NOW(),
@@ -110,6 +110,7 @@ export class TenantSchemaService {
         special_assessment DECIMAL(10,2) DEFAULT 0.00,
         unit_count INTEGER DEFAULT 0,
         frequency VARCHAR(20) DEFAULT 'monthly' CHECK (frequency IN ('monthly', 'quarterly', 'annual')),
+        is_default BOOLEAN DEFAULT FALSE,
         is_active BOOLEAN DEFAULT TRUE,
         created_at TIMESTAMPTZ DEFAULT NOW(),
         updated_at TIMESTAMPTZ DEFAULT NOW()
@@ -281,6 +282,37 @@ export class TenantSchemaService {
         updated_at TIMESTAMPTZ DEFAULT NOW()
       )`,
 
+      // Unified Projects (replaces reserve_components + capital_projects for new features)
+      `CREATE TABLE "${s}".projects (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        name VARCHAR(255) NOT NULL,
+        description TEXT,
+        category VARCHAR(100),
+        estimated_cost DECIMAL(15,2) NOT NULL DEFAULT 0,
+        actual_cost DECIMAL(15,2),
+        current_fund_balance DECIMAL(15,2) DEFAULT 0.00,
+        annual_contribution DECIMAL(12,2) DEFAULT 0.00,
+        fund_source VARCHAR(20) CHECK (fund_source IN ('operating', 'reserve', 'special_assessment')),
+        funded_percentage DECIMAL(5,2) DEFAULT 0,
+        useful_life_years INTEGER,
+        remaining_life_years DECIMAL(5,1),
+        condition_rating INTEGER CHECK (condition_rating BETWEEN 1 AND 10),
+        last_replacement_date DATE,
+        next_replacement_date DATE,
+        planned_date DATE,
+        target_year INTEGER,
+        target_month INTEGER CHECK (target_month BETWEEN 1 AND 12),
+        status VARCHAR(20) DEFAULT 'planned' CHECK (status IN (
+          'planned', 'approved', 'in_progress', 'completed', 'deferred', 'cancelled'
+        )),
+        priority INTEGER DEFAULT 3 CHECK (priority BETWEEN 1 AND 5),
+        account_id UUID REFERENCES "${s}".accounts(id),
+        notes TEXT,
+        is_active BOOLEAN DEFAULT TRUE,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW()
+      )`,
+
       // Indexes
       `CREATE INDEX "idx_${s}_je_date" ON "${s}".journal_entries(entry_date)`,
       `CREATE INDEX "idx_${s}_je_fiscal" ON "${s}".journal_entries(fiscal_period_id)`,