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>

frontend/src/pages/accounts/AccountsPage.tsx

@@ -19,11 +19,23 @@ import {
   Center,
   Tooltip,
   SimpleGrid,
+  Alert,
 } from '@mantine/core';
+import { DateInput } from '@mantine/dates';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
-import { IconPlus, IconEdit, IconSearch, IconArchive, IconArchiveOff } from '@tabler/icons-react';
+import {
+  IconPlus,
+  IconEdit,
+  IconSearch,
+  IconArchive,
+  IconArchiveOff,
+  IconStar,
+  IconStarFilled,
+  IconAdjustments,
+  IconInfoCircle,
+} from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
 
@@ -37,6 +49,36 @@ interface Account {
   is_1099_reportable: boolean;
   is_active: boolean;
   is_system: boolean;
+  is_primary: boolean;
+  balance: string;
+}
+
+interface Investment {
+  id: string;
+  name: string;
+  institution: string;
+  account_number_last4: string;
+  investment_type: string;
+  fund_type: string;
+  principal: string;
+  interest_rate: string;
+  maturity_date: string;
+  purchase_date: string;
+  current_value: string;
+  is_active: boolean;
+  interest_earned: string | null;
+  maturity_value: string | null;
+  days_remaining: number | null;
+}
+
+interface TrialBalanceEntry {
+  id: string;
+  account_number: number;
+  name: string;
+  account_type: string;
+  fund_type: string;
+  total_debits: string;
+  total_credits: string;
   balance: string;
 }
 
@@ -48,15 +90,21 @@ const accountTypeColors: Record<string, string> = {
   expense: 'orange',
 };
 
+const fmt = (v: string | number) =>
+  parseFloat(String(v || '0')).toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
 export function AccountsPage() {
   const [opened, { open, close }] = useDisclosure(false);
+  const [adjustOpened, { open: openAdjust, close: closeAdjust }] = useDisclosure(false);
   const [editing, setEditing] = useState<Account | null>(null);
+  const [adjustingAccount, setAdjustingAccount] = useState<Account | null>(null);
   const [search, setSearch] = useState('');
   const [filterType, setFilterType] = useState<string | null>(null);
   const [filterFund, setFilterFund] = useState<string | null>(null);
   const [showArchived, setShowArchived] = useState(false);
   const queryClient = useQueryClient();
 
+  // ── Accounts query ──
   const { data: accounts = [], isLoading } = useQuery<Account[]>({
     queryKey: ['accounts', showArchived],
     queryFn: async () => {
@@ -66,6 +114,25 @@ export function AccountsPage() {
     },
   });
 
+  // ── Investments query ──
+  const { data: investments = [], isLoading: investmentsLoading } = useQuery<Investment[]>({
+    queryKey: ['investments'],
+    queryFn: async () => {
+      const { data } = await api.get('/investment-accounts');
+      return data;
+    },
+  });
+
+  // ── Trial balance query (for balance adjustment) ──
+  const { data: trialBalance = [] } = useQuery<TrialBalanceEntry[]>({
+    queryKey: ['trial-balance'],
+    queryFn: async () => {
+      const { data } = await api.get('/accounts/trial-balance');
+      return data;
+    },
+  });
+
+  // ── Create / Edit form ──
   const form = useForm({
     initialValues: {
       accountNumber: 0,
@@ -82,6 +149,20 @@ export function AccountsPage() {
     },
   });
 
+  // ── Balance adjustment form ──
+  const adjustForm = useForm({
+    initialValues: {
+      targetBalance: 0,
+      asOfDate: new Date() as Date | null,
+      memo: '',
+    },
+    validate: {
+      targetBalance: (v) => (v !== undefined && v !== null ? null : 'Required'),
+      asOfDate: (v) => (v ? null : 'Required'),
+    },
+  });
+
+  // ── Mutations ──
   const createMutation = useMutation({
     mutationFn: (values: any) => {
       if (editing) {
@@ -113,6 +194,38 @@ export function AccountsPage() {
     },
   });
 
+  const setPrimaryMutation = useMutation({
+    mutationFn: (accountId: string) => api.put(`/accounts/${accountId}/set-primary`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['accounts'] });
+      notifications.show({ message: 'Primary account updated', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
+  });
+
+  const adjustBalanceMutation = useMutation({
+    mutationFn: (values: { accountId: string; targetBalance: number; asOfDate: string; memo: string }) =>
+      api.post(`/accounts/${values.accountId}/adjust-balance`, {
+        targetBalance: values.targetBalance,
+        asOfDate: values.asOfDate,
+        memo: values.memo,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['accounts'] });
+      queryClient.invalidateQueries({ queryKey: ['trial-balance'] });
+      notifications.show({ message: 'Balance adjusted successfully', color: 'green' });
+      closeAdjust();
+      setAdjustingAccount(null);
+      adjustForm.reset();
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error adjusting balance', color: 'red' });
+    },
+  });
+
+  // ── Handlers ──
   const handleEdit = (account: Account) => {
     setEditing(account);
     form.setValues({
@@ -133,6 +246,28 @@ export function AccountsPage() {
     open();
   };
 
+  const handleAdjustBalance = (account: Account) => {
+    setAdjustingAccount(account);
+    const tbEntry = trialBalance.find((tb) => tb.id === account.id);
+    adjustForm.setValues({
+      targetBalance: parseFloat(tbEntry?.balance || account.balance || '0'),
+      asOfDate: new Date(),
+      memo: '',
+    });
+    openAdjust();
+  };
+
+  const handleAdjustSubmit = (values: { targetBalance: number; asOfDate: Date | null; memo: string }) => {
+    if (!adjustingAccount || !values.asOfDate) return;
+    adjustBalanceMutation.mutate({
+      accountId: adjustingAccount.id,
+      targetBalance: values.targetBalance,
+      asOfDate: values.asOfDate.toISOString().split('T')[0],
+      memo: values.memo,
+    });
+  };
+
+  // ── Filtering ──
   const filtered = accounts.filter((a) => {
     if (search && !a.name.toLowerCase().includes(search.toLowerCase()) && !String(a.account_number).includes(search)) return false;
     if (filterType && a.account_type !== filterType) return false;
@@ -140,26 +275,42 @@ export function AccountsPage() {
     return true;
   });
 
-  const activeAccounts = filtered.filter(a => a.is_active);
-  const archivedAccounts = filtered.filter(a => !a.is_active);
+  const activeAccounts = filtered.filter((a) => a.is_active);
+  const archivedAccounts = filtered.filter((a) => !a.is_active);
 
-  const totalsByType = accounts.reduce((acc, a) => {
-    if (a.is_active) {
-      acc[a.account_type] = (acc[a.account_type] || 0) + parseFloat(a.balance || '0');
-    }
-    return acc;
-  }, {} as Record<string, number>);
+  // ── Summary cards ──
+  const totalsByType = accounts.reduce(
+    (acc, a) => {
+      if (a.is_active) {
+        acc[a.account_type] = (acc[a.account_type] || 0) + parseFloat(a.balance || '0');
+      }
+      return acc;
+    },
+    {} as Record<string, number>,
+  );
 
-  const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+  // ── Adjust modal: current balance from trial balance ──
+  const adjustCurrentBalance = adjustingAccount
+    ? parseFloat(
+        trialBalance.find((tb) => tb.id === adjustingAccount.id)?.balance ||
+          adjustingAccount.balance ||
+          '0',
+      )
+    : 0;
+  const adjustmentAmount = (adjustForm.values.targetBalance || 0) - adjustCurrentBalance;
 
   if (isLoading) {
-    return <Center h={300}><Loader /></Center>;
+    return (
+      <Center h={300}>
+        <Loader />
+      </Center>
+    );
   }
 
   return (
     <Stack>
       <Group justify="space-between">
-        <Title order={2}>Chart of Accounts</Title>
+        <Title order={2}>Accounts</Title>
         <Group>
           <Switch
             label="Show Archived"
@@ -176,8 +327,12 @@ export function AccountsPage() {
       <SimpleGrid cols={{ base: 2, sm: 5 }}>
         {Object.entries(totalsByType).map(([type, total]) => (
           <Card withBorder p="xs" key={type}>
-            <Text size="xs" c="dimmed" tt="capitalize">{type}</Text>
-            <Text fw={700} size="sm" c={accountTypeColors[type]}>{fmt(total)}</Text>
+            <Text size="xs" c="dimmed" tt="capitalize">
+              {type}
+            </Text>
+            <Text fw={700} size="sm" c={accountTypeColors[type]}>
+              {fmt(total)}
+            </Text>
           </Card>
         ))}
       </SimpleGrid>
@@ -213,27 +368,59 @@ export function AccountsPage() {
           <Tabs.Tab value="all">All ({activeAccounts.length})</Tabs.Tab>
           <Tabs.Tab value="operating">Operating</Tabs.Tab>
           <Tabs.Tab value="reserve">Reserve</Tabs.Tab>
+          <Tabs.Tab value="investments">Investments</Tabs.Tab>
           {showArchived && archivedAccounts.length > 0 && (
-            <Tabs.Tab value="archived" color="gray">Archived ({archivedAccounts.length})</Tabs.Tab>
+            <Tabs.Tab value="archived" color="gray">
+              Archived ({archivedAccounts.length})
+            </Tabs.Tab>
           )}
         </Tabs.List>
 
         <Tabs.Panel value="all" pt="sm">
-          <AccountTable accounts={activeAccounts} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
+          <AccountTable
+            accounts={activeAccounts}
+            onEdit={handleEdit}
+            onArchive={archiveMutation.mutate}
+            onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+            onAdjustBalance={handleAdjustBalance}
+          />
         </Tabs.Panel>
         <Tabs.Panel value="operating" pt="sm">
-          <AccountTable accounts={activeAccounts.filter(a => a.fund_type === 'operating')} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
+          <AccountTable
+            accounts={activeAccounts.filter((a) => a.fund_type === 'operating')}
+            onEdit={handleEdit}
+            onArchive={archiveMutation.mutate}
+            onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+            onAdjustBalance={handleAdjustBalance}
+          />
         </Tabs.Panel>
         <Tabs.Panel value="reserve" pt="sm">
-          <AccountTable accounts={activeAccounts.filter(a => a.fund_type === 'reserve')} onEdit={handleEdit} onArchive={archiveMutation.mutate} />
+          <AccountTable
+            accounts={activeAccounts.filter((a) => a.fund_type === 'reserve')}
+            onEdit={handleEdit}
+            onArchive={archiveMutation.mutate}
+            onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+            onAdjustBalance={handleAdjustBalance}
+          />
+        </Tabs.Panel>
+        <Tabs.Panel value="investments" pt="sm">
+          <InvestmentsTab investments={investments} isLoading={investmentsLoading} />
         </Tabs.Panel>
         {showArchived && (
           <Tabs.Panel value="archived" pt="sm">
-            <AccountTable accounts={archivedAccounts} onEdit={handleEdit} onArchive={archiveMutation.mutate} isArchivedView />
+            <AccountTable
+              accounts={archivedAccounts}
+              onEdit={handleEdit}
+              onArchive={archiveMutation.mutate}
+              onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+              onAdjustBalance={handleAdjustBalance}
+              isArchivedView
+            />
           </Tabs.Panel>
         )}
       </Tabs>
 
+      {/* Create / Edit Account Modal */}
       <Modal opened={opened} onClose={close} title={editing ? 'Edit Account' : 'New Account'} size="md">
         <form onSubmit={form.onSubmit((values) => createMutation.mutate(values))}>
           <Stack>
@@ -279,30 +466,87 @@ export function AccountsPage() {
           </Stack>
         </form>
       </Modal>
+
+      {/* Balance Adjustment Modal */}
+      <Modal opened={adjustOpened} onClose={closeAdjust} title="Adjust Balance" size="md">
+        {adjustingAccount && (
+          <form onSubmit={adjustForm.onSubmit(handleAdjustSubmit)}>
+            <Stack>
+              <Text size="sm" c="dimmed">
+                Account: <strong>{adjustingAccount.account_number} - {adjustingAccount.name}</strong>
+              </Text>
+
+              <TextInput
+                label="Current Balance"
+                value={fmt(adjustCurrentBalance)}
+                readOnly
+                variant="filled"
+              />
+
+              <NumberInput
+                label="Target Balance"
+                required
+                prefix="$"
+                decimalScale={2}
+                thousandSeparator=","
+                {...adjustForm.getInputProps('targetBalance')}
+              />
+
+              <DateInput
+                label="As-of Date"
+                required
+                clearable
+                {...adjustForm.getInputProps('asOfDate')}
+              />
+
+              <TextInput
+                label="Memo"
+                placeholder="Optional memo for this adjustment"
+                {...adjustForm.getInputProps('memo')}
+              />
+
+              <Alert icon={<IconInfoCircle size={16} />} color={adjustmentAmount >= 0 ? 'blue' : 'orange'} variant="light">
+                <Text size="sm">
+                  Adjustment amount: <strong>{fmt(adjustmentAmount)}</strong>
+                  {adjustmentAmount > 0 && ' (increase)'}
+                  {adjustmentAmount < 0 && ' (decrease)'}
+                  {adjustmentAmount === 0 && ' (no change)'}
+                </Text>
+              </Alert>
+
+              <Button type="submit" loading={adjustBalanceMutation.isPending}>
+                Apply Adjustment
+              </Button>
+            </Stack>
+          </form>
+        )}
+      </Modal>
     </Stack>
   );
 }
 
+// ── Account Table Component ──
+
 function AccountTable({
   accounts,
   onEdit,
   onArchive,
+  onSetPrimary,
+  onAdjustBalance,
   isArchivedView = false,
 }: {
   accounts: Account[];
   onEdit: (a: Account) => void;
   onArchive: (a: Account) => void;
+  onSetPrimary: (id: string) => void;
+  onAdjustBalance: (a: Account) => void;
   isArchivedView?: boolean;
 }) {
-  const fmt = (v: string) => {
-    const n = parseFloat(v || '0');
-    return n.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
-  };
-
   return (
     <Table striped highlightOnHover>
       <Table.Thead>
         <Table.Tr>
+          <Table.Th w={40}></Table.Th>
           <Table.Th>Acct #</Table.Th>
           <Table.Th>Name</Table.Th>
           <Table.Th>Type</Table.Th>
@@ -315,7 +559,7 @@ function AccountTable({
       <Table.Tbody>
         {accounts.length === 0 && (
           <Table.Tr>
-            <Table.Td colSpan={7}>
+            <Table.Td colSpan={8}>
               <Text ta="center" c="dimmed" py="lg">
                 {isArchivedView ? 'No archived accounts' : 'No accounts found'}
               </Text>
@@ -324,11 +568,22 @@ function AccountTable({
         )}
         {accounts.map((a) => (
           <Table.Tr key={a.id} style={{ opacity: a.is_active ? 1 : 0.6 }}>
+            <Table.Td>
+              {a.is_primary && (
+                <Tooltip label="Primary account">
+                  <IconStarFilled size={16} style={{ color: 'var(--mantine-color-yellow-5)' }} />
+                </Tooltip>
+              )}
+            </Table.Td>
             <Table.Td fw={500}>{a.account_number}</Table.Td>
             <Table.Td>
               <div>
                 <Text size="sm">{a.name}</Text>
-                {a.description && <Text size="xs" c="dimmed">{a.description}</Text>}
+                {a.description && (
+                  <Text size="xs" c="dimmed">
+                    {a.description}
+                  </Text>
+                )}
               </div>
             </Table.Td>
             <Table.Td>
@@ -341,10 +596,32 @@ function AccountTable({
                 {a.fund_type}
               </Badge>
             </Table.Td>
-            <Table.Td ta="right" ff="monospace">{fmt(a.balance)}</Table.Td>
-            <Table.Td>{a.is_1099_reportable ? <Badge size="xs" color="yellow">1099</Badge> : ''}</Table.Td>
+            <Table.Td ta="right" ff="monospace">
+              {fmt(a.balance)}
+            </Table.Td>
+            <Table.Td>
+              {a.is_1099_reportable ? <Badge size="xs" color="yellow">1099</Badge> : ''}
+            </Table.Td>
             <Table.Td>
               <Group gap={4}>
+                {a.account_type === 'asset' && (
+                  <Tooltip label={a.is_primary ? 'Primary account' : 'Set as Primary'}>
+                    <ActionIcon
+                      variant="subtle"
+                      color="yellow"
+                      onClick={() => onSetPrimary(a.id)}
+                    >
+                      {a.is_primary ? <IconStarFilled size={16} /> : <IconStar size={16} />}
+                    </ActionIcon>
+                  </Tooltip>
+                )}
+                {a.account_type === 'asset' && (
+                  <Tooltip label="Adjust Balance">
+                    <ActionIcon variant="subtle" color="blue" onClick={() => onAdjustBalance(a)}>
+                      <IconAdjustments size={16} />
+                    </ActionIcon>
+                  </Tooltip>
+                )}
                 <Tooltip label="Edit account">
                   <ActionIcon variant="subtle" onClick={() => onEdit(a)}>
                     <IconEdit size={16} />
@@ -369,3 +646,134 @@ function AccountTable({
     </Table>
   );
 }
+
+// ── Investments Tab Component ──
+
+function InvestmentsTab({
+  investments,
+  isLoading,
+}: {
+  investments: Investment[];
+  isLoading: boolean;
+}) {
+  const totalPrincipal = investments.reduce((s, i) => s + parseFloat(i.principal || '0'), 0);
+  const totalValue = investments.reduce(
+    (s, i) => s + parseFloat(i.current_value || i.principal || '0'),
+    0,
+  );
+  const avgRate =
+    investments.length > 0
+      ? investments.reduce((s, i) => s + parseFloat(i.interest_rate || '0'), 0) / investments.length
+      : 0;
+
+  if (isLoading) {
+    return (
+      <Center h={200}>
+        <Loader />
+      </Center>
+    );
+  }
+
+  return (
+    <Stack>
+      <SimpleGrid cols={{ base: 1, sm: 3 }}>
+        <Card withBorder p="md">
+          <Text size="xs" c="dimmed">
+            Total Principal
+          </Text>
+          <Text fw={700} size="xl">
+            {fmt(totalPrincipal)}
+          </Text>
+        </Card>
+        <Card withBorder p="md">
+          <Text size="xs" c="dimmed">
+            Total Current Value
+          </Text>
+          <Text fw={700} size="xl" c="green">
+            {fmt(totalValue)}
+          </Text>
+        </Card>
+        <Card withBorder p="md">
+          <Text size="xs" c="dimmed">
+            Avg Interest Rate
+          </Text>
+          <Text fw={700} size="xl">
+            {avgRate.toFixed(2)}%
+          </Text>
+        </Card>
+      </SimpleGrid>
+
+      <Table striped highlightOnHover>
+        <Table.Thead>
+          <Table.Tr>
+            <Table.Th>Name</Table.Th>
+            <Table.Th>Institution</Table.Th>
+            <Table.Th>Type</Table.Th>
+            <Table.Th>Fund</Table.Th>
+            <Table.Th ta="right">Principal</Table.Th>
+            <Table.Th ta="right">Rate</Table.Th>
+            <Table.Th ta="right">Interest Earned</Table.Th>
+            <Table.Th ta="right">Maturity Value</Table.Th>
+            <Table.Th ta="right">Days Remaining</Table.Th>
+            <Table.Th>Maturity Date</Table.Th>
+          </Table.Tr>
+        </Table.Thead>
+        <Table.Tbody>
+          {investments.length === 0 && (
+            <Table.Tr>
+              <Table.Td colSpan={10}>
+                <Text ta="center" c="dimmed" py="lg">
+                  No investments yet
+                </Text>
+              </Table.Td>
+            </Table.Tr>
+          )}
+          {investments.map((inv) => (
+            <Table.Tr key={inv.id}>
+              <Table.Td fw={500}>{inv.name}</Table.Td>
+              <Table.Td>{inv.institution}</Table.Td>
+              <Table.Td>
+                <Badge size="sm" variant="light">
+                  {inv.investment_type}
+                </Badge>
+              </Table.Td>
+              <Table.Td>
+                <Badge size="sm" color={inv.fund_type === 'reserve' ? 'violet' : 'gray'} variant="light">
+                  {inv.fund_type}
+                </Badge>
+              </Table.Td>
+              <Table.Td ta="right" ff="monospace">
+                {fmt(inv.principal)}
+              </Table.Td>
+              <Table.Td ta="right">
+                {parseFloat(inv.interest_rate || '0').toFixed(2)}%
+              </Table.Td>
+              <Table.Td ta="right" ff="monospace">
+                {inv.interest_earned !== null ? fmt(inv.interest_earned) : '-'}
+              </Table.Td>
+              <Table.Td ta="right" ff="monospace">
+                {inv.maturity_value !== null ? fmt(inv.maturity_value) : '-'}
+              </Table.Td>
+              <Table.Td ta="right">
+                {inv.days_remaining !== null ? (
+                  <Badge
+                    size="sm"
+                    color={inv.days_remaining <= 30 ? 'red' : inv.days_remaining <= 90 ? 'yellow' : 'gray'}
+                    variant="light"
+                  >
+                    {inv.days_remaining} days
+                  </Badge>
+                ) : (
+                  '-'
+                )}
+              </Table.Td>
+              <Table.Td>
+                {inv.maturity_date ? new Date(inv.maturity_date).toLocaleDateString() : '-'}
+              </Table.Td>
+            </Table.Tr>
+          ))}
+        </Table.Tbody>
+      </Table>
+    </Stack>
+  );
+}