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/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];
+  }
+}