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) {