Show investments under Operating/Reserve tabs and include in fund totals

- Investment accounts now appear under their respective Operating/Reserve
  tabs in the Accounts page, with a compact sub-table showing name, type,
  institution, principal/value, rate, interest earned, and maturity info
- Investment values (current_value) are included in dashboard Total Cash KPI
- Reserve investment values are added to Reserve Fund Balance KPI and
  project funded percentage calculations
- Year-end report reserve status now includes reserve investment values
- Tab counts updated to include investment accounts per fund type
- Summary cards show separate "asset (investments)" total for visibility

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

backend/src/modules/projects/projects.service.ts

@@ -10,7 +10,7 @@ export class ProjectsService {
     // The total reserve fund balance (from reserve EQUITY accounts = fund balance) is distributed
     // proportionally across reserve projects based on their estimated_cost
     return this.tenant.query(`
-      WITH reserve_balance AS (
+      WITH reserve_equity AS (
         SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
           SELECT COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as balance
           FROM accounts a
@@ -20,6 +20,14 @@ export class ProjectsService {
           GROUP BY a.id
         ) sub
       ),
+      reserve_investments AS (
+        SELECT COALESCE(SUM(current_value), 0) as total
+        FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+      ),
+      reserve_balance AS (
+        SELECT re.total + ri.total as total
+        FROM reserve_equity re, reserve_investments ri
+      ),
       reserve_total_cost AS (
         SELECT COALESCE(SUM(estimated_cost), 0) as total
         FROM projects
@@ -54,7 +62,7 @@ export class ProjectsService {
     // Only return projects that have target_year set (for the Capital Planning kanban)
     // Uses the same dynamic reserve fund balance computation as findAll()
     return this.tenant.query(`
-      WITH reserve_balance AS (
+      WITH reserve_equity AS (
         SELECT COALESCE(SUM(sub.balance), 0) as total FROM (
           SELECT COALESCE(SUM(jel.credit), 0) - COALESCE(SUM(jel.debit), 0) as balance
           FROM accounts a
@@ -64,6 +72,14 @@ export class ProjectsService {
           GROUP BY a.id
         ) sub
       ),
+      reserve_investments AS (
+        SELECT COALESCE(SUM(current_value), 0) as total
+        FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+      ),
+      reserve_balance AS (
+        SELECT re.total + ri.total as total
+        FROM reserve_equity re, reserve_investments ri
+      ),
       reserve_total_cost AS (
         SELECT COALESCE(SUM(estimated_cost), 0) as total
         FROM projects