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);
+  }
+}