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.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 {}