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/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) {