Quality-of-life enhancements: CSV import/export, opening balances, interest rates, mobile UX

- CSV import/export for Units, Projects, and Vendors with match-on-name/number upsert
- Cash Flow report toggle for Cash Only vs Cash + Investments
- Per-account and bulk opening balance setting with as-of date
- Interest rate field on normal accounts with estimated monthly/annual interest display
- Mobile sidebar auto-close on navigation
- Shared CSV parsing/export utility extracted to frontend/src/utils/csv.ts

DB migration needed for existing tenants:
  ALTER TABLE accounts ADD COLUMN IF NOT EXISTS interest_rate DECIMAL(6,4);

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/reports/reports.controller.ts

@@ -29,11 +29,17 @@ export class ReportsController {
   }
 
   @Get('cash-flow')
-  getCashFlowStatement(@Query('from') from?: string, @Query('to') to?: string) {
+  getCashFlowStatement(
+    @Query('from') from?: string,
+    @Query('to') to?: string,
+    @Query('includeInvestments') includeInvestments?: string,
+  ) {
     const now = new Date();
     const defaultFrom = `${now.getFullYear()}-01-01`;
     const defaultTo = now.toISOString().split('T')[0];
-    return this.reportsService.getCashFlowStatement(from || defaultFrom, to || defaultTo);
+    return this.reportsService.getCashFlowStatement(
+      from || defaultFrom, to || defaultTo, includeInvestments === 'true',
+    );
   }
 
   @Get('aging')

backend/src/modules/reports/reports.service.ts

@@ -178,7 +178,7 @@ export class ReportsService {
     return { nodes, links, total_income: totalIncome, total_expenses: totalExpenses, net_cash_flow: netFlow };
   }
 
-  async getCashFlowStatement(from: string, to: string) {
+  async getCashFlowStatement(from: string, to: string, includeInvestments = false) {
     // Operating activities: income minus expenses from journal entries
     const operating = await this.tenant.query(`
       SELECT a.name, a.account_type,
@@ -222,6 +222,11 @@ export class ReportsService {
       ORDER BY a.name
     `, [from, to]);
 
+    // Asset filter: cash-only vs cash + investment accounts
+    const assetFilter = includeInvestments
+      ? `a.account_type = 'asset'`
+      : `a.account_type = 'asset' AND a.name LIKE '%Cash%'`;
+
     // Cash beginning and ending balances
     const beginCash = await this.tenant.query(`
       SELECT COALESCE(SUM(sub.bal), 0) as balance FROM (
@@ -231,7 +236,7 @@ export class ReportsService {
         LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND je.entry_date < $1
-        WHERE a.account_type = 'asset' AND a.name LIKE '%Cash%' AND a.is_active = true
+        WHERE ${assetFilter} AND a.is_active = true
         GROUP BY a.id
       ) sub
     `, [from]);
@@ -244,11 +249,20 @@ export class ReportsService {
         LEFT JOIN journal_entries je ON je.id = jel.journal_entry_id
           AND je.is_posted = true AND je.is_void = false
           AND je.entry_date <= $1
-        WHERE a.account_type = 'asset' AND a.name LIKE '%Cash%' AND a.is_active = true
+        WHERE ${assetFilter} AND a.is_active = true
         GROUP BY a.id
       ) sub
     `, [to]);
 
+    // Include investment_accounts table balances when requested
+    let investmentBalance = 0;
+    if (includeInvestments) {
+      const inv = await this.tenant.query(
+        `SELECT COALESCE(SUM(current_value), 0) as total FROM investment_accounts WHERE is_active = true`,
+      );
+      investmentBalance = parseFloat(inv[0]?.total || '0');
+    }
+
     const operatingItems = operating.map((r: any) => ({
       name: r.name, type: r.account_type, amount: parseFloat(r.amount),
     }));
@@ -258,11 +272,12 @@ export class ReportsService {
 
     const totalOperating = operatingItems.reduce((s: number, r: any) => s + r.amount, 0);
     const totalReserve = reserveItems.reduce((s: number, r: any) => s + r.amount, 0);
-    const beginningBalance = parseFloat(beginCash[0]?.balance || '0');
-    const endingBalance = parseFloat(endCash[0]?.balance || '0');
+    const beginningBalance = parseFloat(beginCash[0]?.balance || '0') + (includeInvestments ? investmentBalance : 0);
+    const endingBalance = parseFloat(endCash[0]?.balance || '0') + investmentBalance;
 
     return {
       from, to,
+      include_investments: includeInvestments,
       operating_activities: operatingItems,
       reserve_activities: reserveItems,
       total_operating: totalOperating.toFixed(2),
@@ -270,6 +285,7 @@ export class ReportsService {
       net_cash_change: (totalOperating + totalReserve).toFixed(2),
       beginning_cash: beginningBalance.toFixed(2),
       ending_cash: endingBalance.toFixed(2),
+      investment_balance: investmentBalance.toFixed(2),
     };
   }