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/assessment-groups/AssessmentGroupsPage.tsx

@@ -1,13 +1,13 @@
 import { useState } from 'react';
 import {
   Title, Text, Card, Table, SimpleGrid, Group, Stack, Badge, Loader, Center,
-  ThemeIcon, Button, Modal, TextInput, NumberInput, Textarea, Select, ActionIcon,
+  ThemeIcon, Button, Modal, TextInput, NumberInput, Textarea, Select, ActionIcon, Tooltip,
 } from '@mantine/core';
 import { useForm } from '@mantine/form';
 import { useDisclosure } from '@mantine/hooks';
 import { notifications } from '@mantine/notifications';
 import {
-  IconPlus, IconEdit, IconCategory, IconCash, IconHome, IconArchive,
+  IconPlus, IconEdit, IconCategory, IconCash, IconHome, IconArchive, IconStarFilled, IconStar,
 } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
@@ -24,6 +24,7 @@ interface AssessmentGroup {
   monthly_operating_income: string;
   monthly_reserve_income: string;
   total_monthly_income: string;
+  is_default: boolean;
   is_active: boolean;
 }
 
@@ -105,6 +106,17 @@ export function AssessmentGroupsPage() {
     },
   });
 
+  const setDefaultMutation = useMutation({
+    mutationFn: (id: string) => api.put(`/assessment-groups/${id}/set-default`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['assessment-groups'] });
+      notifications.show({ message: 'Default group updated', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Error', color: 'red' });
+    },
+  });
+
   const handleEdit = (group: AssessmentGroup) => {
     setEditing(group);
     form.setValues({
@@ -223,10 +235,17 @@ export function AssessmentGroupsPage() {
             {groups.map((g) => (
               <Table.Tr key={g.id} style={{ opacity: g.is_active ? 1 : 0.5 }}>
                 <Table.Td>
-                  <div>
-                    <Text fw={500}>{g.name}</Text>
-                    {g.description && <Text size="xs" c="dimmed">{g.description}</Text>}
-                  </div>
+                  <Group gap={8}>
+                    <div>
+                      <Group gap={6}>
+                        <Text fw={500}>{g.name}</Text>
+                        {g.is_default && (
+                          <Badge color="yellow" variant="light" size="xs">Default</Badge>
+                        )}
+                      </Group>
+                      {g.description && <Text size="xs" c="dimmed">{g.description}</Text>}
+                    </div>
+                  </Group>
                 </Table.Td>
                 <Table.Td ta="center">
                   <Badge variant="light">{g.actual_unit_count || g.unit_count}</Badge>
@@ -256,6 +275,16 @@ export function AssessmentGroupsPage() {
                 </Table.Td>
                 <Table.Td>
                   <Group gap={4}>
+                    <Tooltip label={g.is_default ? 'Default group' : 'Set as default'}>
+                      <ActionIcon
+                        variant="subtle"
+                        color={g.is_default ? 'yellow' : 'gray'}
+                        onClick={() => !g.is_default && setDefaultMutation.mutate(g.id)}
+                        disabled={g.is_default}
+                      >
+                        {g.is_default ? <IconStarFilled size={16} /> : <IconStar size={16} />}
+                      </ActionIcon>
+                    </Tooltip>
                     <ActionIcon variant="subtle" onClick={() => handleEdit(g)}>
                       <IconEdit size={16} />
                     </ActionIcon>