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/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