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/modules/accounts/accounts.controller.ts

@@ -26,6 +26,21 @@ export class AccountsController {
     return this.accountsService.getTrialBalance(asOfDate);
   }
 
+  @Put(':id/set-primary')
+  @ApiOperation({ summary: 'Set account as primary for its fund type' })
+  setPrimary(@Param('id') id: string) {
+    return this.accountsService.setPrimary(id);
+  }
+
+  @Post(':id/adjust-balance')
+  @ApiOperation({ summary: 'Adjust account balance to a target amount' })
+  adjustBalance(
+    @Param('id') id: string,
+    @Body() dto: { targetBalance: number; asOfDate: string; memo?: string },
+  ) {
+    return this.accountsService.adjustBalance(id, dto);
+  }
+
   @Get(':id')
   @ApiOperation({ summary: 'Get account by ID' })
   findOne(@Param('id') id: string) {

backend/src/modules/accounts/accounts.service.ts

@@ -109,6 +109,16 @@ export class AccountsService {
       throw new BadRequestException('Cannot change type of system account');
     }
 
+    // Handle isPrimary: clear other primary accounts in the same fund_type first
+    if (dto.isPrimary === true) {
+      await this.tenant.query(
+        `UPDATE accounts SET is_primary = false
+         WHERE fund_type = (SELECT fund_type FROM accounts WHERE id = $1)
+           AND is_primary = true`,
+        [id],
+      );
+    }
+
     const sets: string[] = [];
     const params: any[] = [];
     let idx = 1;
@@ -120,6 +130,7 @@ export class AccountsService {
     if (dto.fundType !== undefined) { sets.push(`fund_type = $${idx++}`); params.push(dto.fundType); }
     if (dto.is1099Reportable !== undefined) { sets.push(`is_1099_reportable = $${idx++}`); params.push(dto.is1099Reportable); }
     if (dto.isActive !== undefined) { sets.push(`is_active = $${idx++}`); params.push(dto.isActive); }
+    if (dto.isPrimary !== undefined) { sets.push(`is_primary = $${idx++}`); params.push(dto.isPrimary); }
 
     if (!sets.length) return account;
 
@@ -133,6 +144,136 @@ export class AccountsService {
     return rows[0];
   }
 
+  async setPrimary(id: string) {
+    const account = await this.findOne(id);
+
+    // Clear other primary accounts in the same fund_type
+    await this.tenant.query(
+      `UPDATE accounts SET is_primary = false
+       WHERE fund_type = $1 AND is_primary = true`,
+      [account.fund_type],
+    );
+
+    // Set this account as primary
+    await this.tenant.query(
+      `UPDATE accounts SET is_primary = true, updated_at = NOW()
+       WHERE id = $1`,
+      [id],
+    );
+    return this.findOne(id);
+  }
+
+  async adjustBalance(id: string, dto: { targetBalance: number; asOfDate: string; memo?: string }) {
+    const account = await this.findOne(id);
+
+    // Get current balance for this account using trial balance logic
+    const balanceRows = await this.tenant.query(
+      `SELECT
+        CASE
+          WHEN a.account_type IN ('asset', 'expense')
+            THEN COALESCE(SUM(jel.debit), 0) - COALESCE(SUM(jel.credit), 0)
+          ELSE COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0)
+        END as balance
+      FROM accounts a
+      LEFT JOIN journal_entry_lines jel ON jel.account_id = a.id
+      LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
+        AND je.is_posted = true AND je.is_void = false
+        AND je.entry_date <= $1
+      WHERE a.id = $2
+      GROUP BY a.id, a.account_type`,
+      [dto.asOfDate, id],
+    );
+
+    const currentBalance = balanceRows.length ? parseFloat(balanceRows[0].balance) : 0;
+    const difference = dto.targetBalance - currentBalance;
+
+    if (difference === 0) {
+      return { message: 'No adjustment needed' };
+    }
+
+    // Find fiscal period for the asOfDate
+    const asOf = new Date(dto.asOfDate);
+    const year = asOf.getFullYear();
+    const month = asOf.getMonth() + 1;
+
+    const periods = await this.tenant.query(
+      'SELECT id FROM fiscal_periods WHERE year = $1 AND month = $2',
+      [year, month],
+    );
+    if (!periods.length) {
+      throw new BadRequestException(`No fiscal period found for ${year}-${String(month).padStart(2, '0')}`);
+    }
+    const fiscalPeriodId = periods[0].id;
+
+    // Determine the equity offset account based on fund_type
+    const equityAccountNumber = account.fund_type === 'reserve' ? 3100 : 3000;
+    const equityRows = await this.tenant.query(
+      'SELECT id, account_type FROM accounts WHERE account_number = $1',
+      [equityAccountNumber],
+    );
+    if (!equityRows.length) {
+      throw new BadRequestException(
+        `Equity offset account ${equityAccountNumber} not found`,
+      );
+    }
+    const equityAccount = equityRows[0];
+
+    // Calculate debit/credit for the target account line
+    // For debit-normal accounts (asset, expense): increase = debit, decrease = credit
+    // For credit-normal accounts (liability, equity, income): increase = credit, decrease = debit
+    const isDebitNormal = ['asset', 'expense'].includes(account.account_type);
+    const absDifference = Math.abs(difference);
+
+    let targetDebit: number;
+    let targetCredit: number;
+
+    if (isDebitNormal) {
+      // Debit-normal: positive difference means we need more debit
+      targetDebit = difference > 0 ? absDifference : 0;
+      targetCredit = difference > 0 ? 0 : absDifference;
+    } else {
+      // Credit-normal: positive difference means we need more credit
+      targetDebit = difference > 0 ? 0 : absDifference;
+      targetCredit = difference > 0 ? absDifference : 0;
+    }
+
+    // Balancing line to equity account is the opposite
+    const equityDebit = targetCredit > 0 ? targetCredit : 0;
+    const equityCredit = targetDebit > 0 ? targetDebit : 0;
+
+    const memo = dto.memo || `Balance adjustment to ${dto.targetBalance}`;
+
+    // Create journal entry
+    const jeRows = await this.tenant.query(
+      `INSERT INTO journal_entries (entry_date, description, entry_type, fiscal_period_id, is_posted, posted_at, created_by)
+       VALUES ($1, $2, 'adjustment', $3, true, NOW(), $4)
+       RETURNING *`,
+      [
+        dto.asOfDate,
+        memo,
+        fiscalPeriodId,
+        '00000000-0000-0000-0000-000000000000',
+      ],
+    );
+
+    const journalEntry = jeRows[0];
+
+    // Create the two journal entry lines
+    await this.tenant.query(
+      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+       VALUES ($1, $2, $3, $4, $5)`,
+      [journalEntry.id, id, targetDebit, targetCredit, memo],
+    );
+
+    await this.tenant.query(
+      `INSERT INTO journal_entry_lines (journal_entry_id, account_id, debit, credit, memo)
+       VALUES ($1, $2, $3, $4, $5)`,
+      [journalEntry.id, equityAccount.id, equityDebit, equityCredit, memo],
+    );
+
+    return journalEntry;
+  }
+
   async getTrialBalance(asOfDate?: string) {
     const dateFilter = asOfDate
       ? `AND je.entry_date <= $1`

backend/src/modules/accounts/dto/update-account.dto.ts

@@ -36,4 +36,9 @@ export class UpdateAccountDto {
   @IsIn(['operating', 'reserve'])
   @IsOptional()
   fundType?: string;
+
+  @ApiProperty({ required: false })
+  @IsBoolean()
+  @IsOptional()
+  isPrimary?: boolean;
 }

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

@@ -16,6 +16,9 @@ export class AssessmentGroupsController {
   @Get('summary')
   getSummary() { return this.service.getSummary(); }
 
+  @Get('default')
+  getDefault() { return this.service.getDefault(); }
+
   @Get(':id')
   findOne(@Param('id') id: string) { return this.service.findOne(id); }
 
@@ -24,4 +27,7 @@ export class AssessmentGroupsController {
 
   @Put(':id')
   update(@Param('id') id: string, @Body() dto: any) { return this.service.update(id, dto); }
+
+  @Put(':id/set-default')
+  setDefault(@Param('id') id: string) { return this.service.setDefault(id); }
 }

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

@@ -6,10 +6,6 @@ export class AssessmentGroupsService {
   constructor(private tenant: TenantService) {}
 
   async findAll() {
-    // Normalize all income calculations to monthly equivalent
-    // monthly: amount * units (already monthly)
-    // quarterly: amount/3 * units (convert to monthly)
-    // annual: amount/12 * units (convert to monthly)
     return this.tenant.query(`
       SELECT ag.*,
         (SELECT COUNT(*) FROM units u WHERE u.assessment_group_id = ag.id) as actual_unit_count,
@@ -39,17 +35,38 @@ export class AssessmentGroupsService {
     return rows[0];
   }
 
-  async create(dto: any) {
+  async getDefault() {
     const rows = await this.tenant.query(
-      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count, frequency)
-       VALUES ($1, $2, $3, $4, $5, $6) RETURNING *`,
-      [dto.name, dto.description || null, dto.regularAssessment || 0, dto.specialAssessment || 0, dto.unitCount || 0, dto.frequency || 'monthly'],
+      'SELECT * FROM assessment_groups WHERE is_default = true AND is_active = true LIMIT 1',
+    );
+    return rows.length ? rows[0] : null;
+  }
+
+  async create(dto: any) {
+    const existingGroups = await this.tenant.query('SELECT COUNT(*) as cnt FROM assessment_groups');
+    const isFirstGroup = parseInt(existingGroups[0].cnt) === 0;
+    const shouldBeDefault = dto.isDefault || isFirstGroup;
+
+    if (shouldBeDefault) {
+      await this.tenant.query('UPDATE assessment_groups SET is_default = false WHERE is_default = true');
+    }
+
+    const rows = await this.tenant.query(
+      `INSERT INTO assessment_groups (name, description, regular_assessment, special_assessment, unit_count, frequency, is_default)
+       VALUES ($1, $2, $3, $4, $5, $6, $7) RETURNING *`,
+      [dto.name, dto.description || null, dto.regularAssessment || 0, dto.specialAssessment || 0,
+       dto.unitCount || 0, dto.frequency || 'monthly', shouldBeDefault],
     );
     return rows[0];
   }
 
   async update(id: string, dto: any) {
     await this.findOne(id);
+
+    if (dto.isDefault === true) {
+      await this.tenant.query('UPDATE assessment_groups SET is_default = false WHERE is_default = true');
+    }
+
     const sets: string[] = [];
     const params: any[] = [];
     let idx = 1;
@@ -61,6 +78,7 @@ export class AssessmentGroupsService {
     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 (dto.frequency !== undefined) { sets.push(`frequency = $${idx++}`); params.push(dto.frequency); }
+    if (dto.isDefault !== undefined) { sets.push(`is_default = $${idx++}`); params.push(dto.isDefault); }
 
     if (!sets.length) return this.findOne(id);
 
@@ -74,6 +92,16 @@ export class AssessmentGroupsService {
     return rows[0];
   }
 
+  async setDefault(id: string) {
+    await this.findOne(id);
+    await this.tenant.query('UPDATE assessment_groups SET is_default = false WHERE is_default = true');
+    await this.tenant.query(
+      'UPDATE assessment_groups SET is_default = true, updated_at = NOW() WHERE id = $1',
+      [id],
+    );
+    return this.findOne(id);
+  }
+
   async getSummary() {
     const rows = await this.tenant.query(`
       SELECT

backend/src/modules/investments/investments.service.ts

@@ -6,7 +6,30 @@ export class InvestmentsService {
   constructor(private tenant: TenantService) {}
 
   async findAll() {
-    return this.tenant.query('SELECT * FROM investment_accounts WHERE is_active = true ORDER BY name');
+    return this.tenant.query(`
+      SELECT ia.*,
+        CASE
+          WHEN ia.purchase_date IS NOT NULL AND ia.interest_rate IS NOT NULL AND ia.interest_rate > 0 THEN
+            ROUND(ia.principal * (ia.interest_rate / 100.0) *
+              (LEAST(COALESCE(ia.maturity_date, CURRENT_DATE), CURRENT_DATE) - ia.purchase_date)::numeric
+              / 365.0, 2)
+          ELSE NULL
+        END as interest_earned,
+        CASE
+          WHEN ia.purchase_date IS NOT NULL AND ia.maturity_date IS NOT NULL AND ia.interest_rate IS NOT NULL THEN
+            ROUND(ia.principal * (1 + ia.interest_rate / 100.0 *
+              (ia.maturity_date - ia.purchase_date)::numeric / 365.0), 2)
+          ELSE NULL
+        END as maturity_value,
+        CASE
+          WHEN ia.maturity_date IS NOT NULL THEN
+            GREATEST(ia.maturity_date - CURRENT_DATE, 0)
+          ELSE NULL
+        END as days_remaining
+      FROM investment_accounts ia
+      WHERE ia.is_active = true
+      ORDER BY ia.name
+    `);
   }
 
   async findOne(id: string) {

backend/src/modules/projects/projects.controller.ts

@@ -0,0 +1,32 @@
+import { Controller, Get, Post, Put, Body, Param, UseGuards } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { ProjectsService } from './projects.service';
+
+@ApiTags('projects')
+@Controller('projects')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class ProjectsController {
+  constructor(private service: ProjectsService) {}
+
+  @Get()
+  findAll() { return this.service.findAll(); }
+
+  @Get('planning')
+  findForPlanning() { return this.service.findForPlanning(); }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) { return this.service.findOne(id); }
+
+  @Post()
+  create(@Body() dto: any) { return this.service.create(dto); }
+
+  @Put(':id')
+  update(@Param('id') id: string, @Body() dto: any) { return this.service.update(id, dto); }
+
+  @Put(':id/planned-date')
+  updatePlannedDate(@Param('id') id: string, @Body() dto: { planned_date: string }) {
+    return this.service.updatePlannedDate(id, dto.planned_date);
+  }
+}

backend/src/modules/projects/projects.module.ts

@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { DatabaseModule } from '../../database/database.module';
+import { ProjectsService } from './projects.service';
+import { ProjectsController } from './projects.controller';
+
+@Module({
+  imports: [DatabaseModule],
+  controllers: [ProjectsController],
+  providers: [ProjectsService],
+  exports: [ProjectsService],
+})
+export class ProjectsModule {}

backend/src/modules/projects/projects.service.ts

@@ -0,0 +1,108 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+@Injectable()
+export class ProjectsService {
+  constructor(private tenant: TenantService) {}
+
+  async findAll() {
+    // Return all active projects ordered by name
+    return this.tenant.query('SELECT * FROM projects WHERE is_active = true ORDER BY name');
+  }
+
+  async findOne(id: string) {
+    const rows = await this.tenant.query('SELECT * FROM projects WHERE id = $1', [id]);
+    if (!rows.length) throw new NotFoundException('Project not found');
+    return rows[0];
+  }
+
+  async findForPlanning() {
+    // Only return projects that have target_year set (for the Capital Planning kanban)
+    return this.tenant.query(`
+      SELECT * FROM projects
+      WHERE is_active = true AND target_year IS NOT NULL
+      ORDER BY target_year, target_month NULLS LAST, priority
+    `);
+  }
+
+  async create(dto: any) {
+    // Default planned_date to next_replacement_date if not provided
+    const plannedDate = dto.planned_date || dto.next_replacement_date || null;
+    // If fund_source is not 'reserve', funded_percentage stays 0
+    const fundedPct = dto.fund_source === 'reserve' ? (dto.funded_percentage || 0) : 0;
+
+    const rows = await this.tenant.query(
+      `INSERT INTO projects (
+        name, description, category, estimated_cost, actual_cost,
+        current_fund_balance, annual_contribution, fund_source, funded_percentage,
+        useful_life_years, remaining_life_years, condition_rating,
+        last_replacement_date, next_replacement_date, planned_date,
+        target_year, target_month, status, priority, account_id, notes
+      ) VALUES ($1,$2,$3,$4,$5,$6,$7,$8,$9,$10,$11,$12,$13,$14,$15,$16,$17,$18,$19,$20,$21)
+      RETURNING *`,
+      [
+        dto.name, dto.description || null, dto.category || null,
+        dto.estimated_cost || 0, dto.actual_cost || null,
+        dto.current_fund_balance || 0, dto.annual_contribution || 0,
+        dto.fund_source || 'reserve', fundedPct,
+        dto.useful_life_years || null, dto.remaining_life_years || null,
+        dto.condition_rating || null,
+        dto.last_replacement_date || null, dto.next_replacement_date || null,
+        plannedDate,
+        dto.target_year || null, dto.target_month || null,
+        dto.status || 'planned', dto.priority || 3,
+        dto.account_id || null, dto.notes || null,
+      ],
+    );
+    return rows[0];
+  }
+
+  async update(id: string, dto: any) {
+    await this.findOne(id);
+    const sets: string[] = [];
+    const params: any[] = [];
+    let idx = 1;
+
+    // Build dynamic SET clause
+    const fields: [string, string][] = [
+      ['name', 'name'], ['description', 'description'], ['category', 'category'],
+      ['estimated_cost', 'estimated_cost'], ['actual_cost', 'actual_cost'],
+      ['current_fund_balance', 'current_fund_balance'], ['annual_contribution', 'annual_contribution'],
+      ['fund_source', 'fund_source'], ['funded_percentage', 'funded_percentage'],
+      ['useful_life_years', 'useful_life_years'], ['remaining_life_years', 'remaining_life_years'],
+      ['condition_rating', 'condition_rating'],
+      ['last_replacement_date', 'last_replacement_date'], ['next_replacement_date', 'next_replacement_date'],
+      ['planned_date', 'planned_date'],
+      ['target_year', 'target_year'], ['target_month', 'target_month'],
+      ['status', 'status'], ['priority', 'priority'],
+      ['account_id', 'account_id'], ['notes', 'notes'], ['is_active', 'is_active'],
+    ];
+
+    for (const [dtoKey, dbCol] of fields) {
+      if (dto[dtoKey] !== undefined) {
+        sets.push(`${dbCol} = $${idx++}`);
+        params.push(dto[dtoKey]);
+      }
+    }
+
+    if (!sets.length) return this.findOne(id);
+
+    sets.push('updated_at = NOW()');
+    params.push(id);
+
+    const rows = await this.tenant.query(
+      `UPDATE projects SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      params,
+    );
+    return rows[0];
+  }
+
+  async updatePlannedDate(id: string, planned_date: string) {
+    await this.findOne(id);
+    const rows = await this.tenant.query(
+      'UPDATE projects SET planned_date = $2, updated_at = NOW() WHERE id = $1 RETURNING *',
+      [id, planned_date],
+    );
+    return rows[0];
+  }
+}

backend/src/modules/units/units.service.ts

@@ -32,10 +32,29 @@ export class UnitsService {
     const existing = await this.tenant.query('SELECT id FROM units WHERE unit_number = $1', [dto.unit_number]);
     if (existing.length) throw new BadRequestException(`Unit ${dto.unit_number} already exists`);
 
+    // Resolve assessment group: use provided, fall back to default, or error
+    let groupId = dto.assessment_group_id || null;
+    if (!groupId) {
+      const defaultGroup = await this.tenant.query(
+        'SELECT id FROM assessment_groups WHERE is_default = true AND is_active = true LIMIT 1',
+      );
+      if (defaultGroup.length) {
+        groupId = defaultGroup[0].id;
+      } else {
+        // Check if any groups exist at all
+        const anyGroup = await this.tenant.query('SELECT id FROM assessment_groups WHERE is_active = true LIMIT 1');
+        if (!anyGroup.length) {
+          throw new BadRequestException('An assessment group must exist before creating units. Please create an assessment group first.');
+        }
+        // Use the first available group
+        groupId = anyGroup[0].id;
+      }
+    }
+
     const rows = await this.tenant.query(
       `INSERT INTO units (unit_number, address_line1, city, state, zip_code, owner_name, owner_email, owner_phone, monthly_assessment, assessment_group_id)
        VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10) RETURNING *`,
-      [dto.unit_number, dto.address_line1, dto.city, dto.state, dto.zip_code, dto.owner_name, dto.owner_email, dto.owner_phone, dto.monthly_assessment || 0, dto.assessment_group_id || null],
+      [dto.unit_number, dto.address_line1, dto.city, dto.state, dto.zip_code, dto.owner_name, dto.owner_email, dto.owner_phone, dto.monthly_assessment || 0, groupId],
     );
     return rows[0];
   }