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

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

@@ -374,9 +374,9 @@ export class ReportsService {
     `, [year]);
 
     // Reserve fund status from unified projects table
-    // Uses dynamic reserve balance computation (reserve equity accounts = fund balance)
+    // Uses dynamic reserve balance computation (reserve equity accounts + reserve investments)
     const reserveStatus = await 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
@@ -386,6 +386,14 @@ export class ReportsService {
           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
@@ -432,7 +440,12 @@ export class ReportsService {
         GROUP BY a.id
       ) sub
     `);
-    const totalCash = parseFloat(cash[0]?.total || '0');
+    // Also include investment account current_value in total cash
+    const investmentCash = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE is_active = true
+    `);
+    const totalCash = parseFloat(cash[0]?.total || '0') + parseFloat(investmentCash[0]?.total || '0');
 
     // Receivables: sum of unpaid invoices
     const ar = await this.tenant.query(`
@@ -453,6 +466,11 @@ export class ReportsService {
         GROUP BY a.id
       ) sub
     `);
+    // Add reserve investment account values to the reserve fund total
+    const reserveInvestments = await this.tenant.query(`
+      SELECT COALESCE(SUM(current_value), 0) as total
+      FROM investment_accounts WHERE fund_type = 'reserve' AND is_active = true
+    `);
 
     // Delinquent count (overdue invoices)
     const delinquent = await this.tenant.query(`
@@ -470,7 +488,7 @@ export class ReportsService {
     return {
       total_cash: totalCash.toFixed(2),
       total_receivables: ar[0]?.total || '0.00',
-      reserve_fund_balance: parseFloat(reserves[0]?.total || '0').toFixed(2),
+      reserve_fund_balance: (parseFloat(reserves[0]?.total || '0') + parseFloat(reserveInvestments[0]?.total || '0')).toFixed(2),
       delinquent_units: parseInt(delinquent[0]?.count || '0'),
       recent_transactions: recentTx,
     };

frontend/src/pages/accounts/AccountsPage.tsx

@@ -104,6 +104,7 @@ interface TrialBalanceEntry {
 
 const accountTypeColors: Record<string, string> = {
   asset: 'green',
+  'asset (investments)': 'teal',
   liability: 'red',
   equity: 'violet',
   income: 'blue',
@@ -329,6 +330,10 @@ export function AccountsPage() {
   const activeAccounts = filtered.filter((a) => a.is_active);
   const archivedAccounts = filtered.filter((a) => !a.is_active);
 
+  // ── Investments split by fund type ──
+  const operatingInvestments = investments.filter((i) => i.fund_type === 'operating' && i.is_active);
+  const reserveInvestments = investments.filter((i) => i.fund_type === 'reserve' && i.is_active);
+
   // ── Summary cards ──
   const totalsByType = accounts.reduce(
     (acc, a) => {
@@ -340,6 +345,14 @@ export function AccountsPage() {
     {} as Record<string, number>,
   );
 
+  // Include investment principal in the asset totals
+  const investmentTotal = investments
+    .filter((i) => i.is_active)
+    .reduce((s, i) => s + parseFloat(i.current_value || i.principal || '0'), 0);
+  if (investmentTotal > 0) {
+    totalsByType['asset (investments)'] = investmentTotal;
+  }
+
   // ── Adjust modal: current balance from trial balance ──
   const adjustCurrentBalance = adjustingAccount
     ? parseFloat(
@@ -416,10 +429,14 @@ export function AccountsPage() {
 
       <Tabs defaultValue="all">
         <Tabs.List>
-          <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>
+          <Tabs.Tab value="all">All ({activeAccounts.length + investments.filter(i => i.is_active).length})</Tabs.Tab>
+          <Tabs.Tab value="operating">
+            Operating ({activeAccounts.filter(a => a.fund_type === 'operating').length + operatingInvestments.length})
+          </Tabs.Tab>
+          <Tabs.Tab value="reserve">
+            Reserve ({activeAccounts.filter(a => a.fund_type === 'reserve').length + reserveInvestments.length})
+          </Tabs.Tab>
+          <Tabs.Tab value="investments">Investments ({investments.filter(i => i.is_active).length})</Tabs.Tab>
           {showArchived && archivedAccounts.length > 0 && (
             <Tabs.Tab value="archived" color="gray">
               Archived ({archivedAccounts.length})
@@ -437,22 +454,38 @@ export function AccountsPage() {
           />
         </Tabs.Panel>
         <Tabs.Panel value="operating" pt="sm">
-          <AccountTable
-            accounts={activeAccounts.filter((a) => a.fund_type === 'operating')}
-            onEdit={handleEdit}
-            onArchive={archiveMutation.mutate}
-            onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
-            onAdjustBalance={handleAdjustBalance}
-          />
+          <Stack>
+            <AccountTable
+              accounts={activeAccounts.filter((a) => a.fund_type === 'operating')}
+              onEdit={handleEdit}
+              onArchive={archiveMutation.mutate}
+              onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+              onAdjustBalance={handleAdjustBalance}
+            />
+            {operatingInvestments.length > 0 && (
+              <>
+                <Divider label="Operating Investment Accounts" labelPosition="center" my="xs" />
+                <InvestmentMiniTable investments={operatingInvestments} />
+              </>
+            )}
+          </Stack>
         </Tabs.Panel>
         <Tabs.Panel value="reserve" pt="sm">
-          <AccountTable
-            accounts={activeAccounts.filter((a) => a.fund_type === 'reserve')}
-            onEdit={handleEdit}
-            onArchive={archiveMutation.mutate}
-            onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
-            onAdjustBalance={handleAdjustBalance}
-          />
+          <Stack>
+            <AccountTable
+              accounts={activeAccounts.filter((a) => a.fund_type === 'reserve')}
+              onEdit={handleEdit}
+              onArchive={archiveMutation.mutate}
+              onSetPrimary={(id) => setPrimaryMutation.mutate(id)}
+              onAdjustBalance={handleAdjustBalance}
+            />
+            {reserveInvestments.length > 0 && (
+              <>
+                <Divider label="Reserve Investment Accounts" labelPosition="center" my="xs" />
+                <InvestmentMiniTable investments={reserveInvestments} />
+              </>
+            )}
+          </Stack>
         </Tabs.Panel>
         <Tabs.Panel value="investments" pt="sm">
           <InvestmentsTab investments={investments} isLoading={investmentsLoading} />
@@ -916,3 +949,75 @@ function InvestmentsTab({
     </Stack>
   );
 }
+
+// ── Compact Investment Table for Operating/Reserve tabs ──
+
+function InvestmentMiniTable({ investments }: { investments: Investment[] }) {
+  const totalValue = investments.reduce(
+    (s, i) => s + parseFloat(i.current_value || i.principal || '0'),
+    0,
+  );
+
+  return (
+    <Stack gap="xs">
+      <Group justify="space-between">
+        <Text size="sm" fw={600} c="dimmed">
+          {investments.length} investment{investments.length !== 1 ? 's' : ''} — Total: {fmt(totalValue)}
+        </Text>
+      </Group>
+      <Table striped highlightOnHover>
+        <Table.Thead>
+          <Table.Tr>
+            <Table.Th>Name</Table.Th>
+            <Table.Th>Type</Table.Th>
+            <Table.Th>Institution</Table.Th>
+            <Table.Th ta="right">Principal / Value</Table.Th>
+            <Table.Th ta="right">Rate</Table.Th>
+            <Table.Th ta="right">Interest Earned</Table.Th>
+            <Table.Th>Maturity</Table.Th>
+          </Table.Tr>
+        </Table.Thead>
+        <Table.Tbody>
+          {investments.map((inv) => (
+            <Table.Tr key={inv.id}>
+              <Table.Td fw={500}>{inv.name}</Table.Td>
+              <Table.Td>
+                <Badge size="sm" variant="light" color="teal">
+                  {inv.investment_type}
+                </Badge>
+              </Table.Td>
+              <Table.Td>{inv.institution || '-'}</Table.Td>
+              <Table.Td ta="right" ff="monospace">
+                {fmt(inv.current_value || 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>
+                {inv.maturity_date ? (
+                  <Group gap={4}>
+                    <Text size="sm">{new Date(inv.maturity_date).toLocaleDateString()}</Text>
+                    {inv.days_remaining !== null && (
+                      <Badge
+                        size="xs"
+                        color={inv.days_remaining <= 30 ? 'red' : inv.days_remaining <= 90 ? 'yellow' : 'gray'}
+                        variant="light"
+                      >
+                        {inv.days_remaining}d
+                      </Badge>
+                    )}
+                  </Group>
+                ) : (
+                  '-'
+                )}
+              </Table.Td>
+            </Table.Tr>
+          ))}
+        </Table.Tbody>
+      </Table>
+    </Stack>
+  );
+}