feat: add Future Year Budget Planning with inflation-adjusted projections

Adds budget planning capability under Board Planning, allowing HOA boards
to model future year budgets with configurable per-year inflation rates.

Backend:
- New budget_plans + budget_plan_lines tables (migration 014)
- BudgetPlanningService: CRUD, inflation generation (per-month preservation),
  status workflow (planning → approved → ratified), ratify-to-official copy
- 8 new API endpoints on board-planning controller
- Projection engine (both board-planning and reports) now falls back to
  planned budgets via UNION ALL query when no official budget exists
- Extended year range from 3 to dynamic based on projection months

Frontend:
- BudgetPlanningPage with monthly grid table (mirrors BudgetsPage pattern)
- Year selector, inflation rate control, status progression buttons
- Inline editing with save, confirmation modals for status changes
- Manual edit tracking with visual indicator
- Summary cards for income/expense totals

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

backend/src/database/tenant-schema.service.ts

@@ -424,6 +424,41 @@ export class TenantSchemaService {
         updated_at TIMESTAMPTZ DEFAULT NOW()
       )`,
 
+      // Budget Plans
+      `CREATE TABLE "${s}".budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT 'planning' CHECK (status IN ('planning', 'approved', 'ratified')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )`,
+
+      // Budget Plan Lines
+      `CREATE TABLE "${s}".budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES "${s}".budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES "${s}".accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN ('operating', 'reserve')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )`,
+
       // Indexes
       `CREATE INDEX "idx_${s}_att_je" ON "${s}".attachments(journal_entry_id)`,
       `CREATE INDEX "idx_${s}_je_date" ON "${s}".journal_entries(entry_date)`,
@@ -439,6 +474,9 @@ export class TenantSchemaService {
       `CREATE INDEX "idx_${s}_bs_type_status" ON "${s}".board_scenarios(scenario_type, status)`,
       `CREATE INDEX "idx_${s}_si_scenario" ON "${s}".scenario_investments(scenario_id)`,
       `CREATE INDEX "idx_${s}_sa_scenario" ON "${s}".scenario_assessments(scenario_id)`,
+      `CREATE INDEX "idx_${s}_bp_year" ON "${s}".budget_plans(fiscal_year)`,
+      `CREATE INDEX "idx_${s}_bp_status" ON "${s}".budget_plans(status)`,
+      `CREATE INDEX "idx_${s}_bpl_plan" ON "${s}".budget_plan_lines(budget_plan_id)`,
     ];
   }
 

backend/src/modules/board-planning/board-planning-projection.service.ts

@@ -202,13 +202,36 @@ export class BoardPlanningProjectionService {
       `SELECT frequency, regular_assessment, special_assessment, unit_count FROM assessment_groups WHERE is_active = true`,
     );
 
-    // Budgets
+    // Budgets (official + planned budget fallback)
     const budgetsByYearMonth: Record<string, any> = {};
-    for (const yr of [startYear, startYear + 1, startYear + 2]) {
-      const budgetRows = await this.tenant.query(
-        `SELECT b.fund_type, a.account_type, b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
-         FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1`, [yr],
-      );
+    const endYear = startYear + Math.ceil(months / 12) + 1;
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        // budget_plan_lines may not exist yet - fall back to official only
+        budgetRows = await this.tenant.query(
+          `SELECT b.fund_type, a.account_type, b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+           FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1`, [yr],
+        );
+      }
       for (let m = 0; m < 12; m++) {
         const key = `${yr}-${m + 1}`;
         if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };

backend/src/modules/board-planning/board-planning.controller.ts

@@ -4,6 +4,7 @@ import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
 import { AllowViewer } from '../../common/decorators/allow-viewer.decorator';
 import { BoardPlanningService } from './board-planning.service';
 import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
 
 @ApiTags('board-planning')
 @Controller('board-planning')
@@ -13,6 +14,7 @@ export class BoardPlanningController {
   constructor(
     private service: BoardPlanningService,
     private projection: BoardPlanningProjectionService,
+    private budgetPlanning: BudgetPlanningService,
   ) {}
 
   // ── Scenarios ──
@@ -127,4 +129,49 @@ export class BoardPlanningController {
   ) {
     return this.service.executeInvestment(id, dto.executionDate, req.user.sub);
   }
+
+  // ── Budget Planning ──
+
+  @Get('budget-plans')
+  @AllowViewer()
+  listBudgetPlans() {
+    return this.budgetPlanning.listPlans();
+  }
+
+  @Get('budget-plans/available-years')
+  @AllowViewer()
+  getAvailableYears() {
+    return this.budgetPlanning.getAvailableYears();
+  }
+
+  @Get('budget-plans/:year')
+  @AllowViewer()
+  getBudgetPlan(@Param('year') year: string) {
+    return this.budgetPlanning.getPlan(parseInt(year, 10));
+  }
+
+  @Post('budget-plans')
+  createBudgetPlan(@Body() dto: { fiscalYear: number; baseYear: number; inflationRate?: number }, @Req() req: any) {
+    return this.budgetPlanning.createPlan(dto.fiscalYear, dto.baseYear, dto.inflationRate ?? 2.5, req.user.sub);
+  }
+
+  @Put('budget-plans/:year/lines')
+  updateBudgetPlanLines(@Param('year') year: string, @Body() dto: { planId: string; lines: any[] }) {
+    return this.budgetPlanning.updateLines(dto.planId, dto.lines);
+  }
+
+  @Put('budget-plans/:year/inflation')
+  updateBudgetPlanInflation(@Param('year') year: string, @Body() dto: { inflationRate: number }) {
+    return this.budgetPlanning.updateInflation(parseInt(year, 10), dto.inflationRate);
+  }
+
+  @Put('budget-plans/:year/status')
+  advanceBudgetPlanStatus(@Param('year') year: string, @Body() dto: { status: string }, @Req() req: any) {
+    return this.budgetPlanning.advanceStatus(parseInt(year, 10), dto.status, req.user.sub);
+  }
+
+  @Delete('budget-plans/:year')
+  deleteBudgetPlan(@Param('year') year: string) {
+    return this.budgetPlanning.deletePlan(parseInt(year, 10));
+  }
 }

backend/src/modules/board-planning/board-planning.module.ts

@@ -2,10 +2,11 @@ import { Module } from '@nestjs/common';
 import { BoardPlanningController } from './board-planning.controller';
 import { BoardPlanningService } from './board-planning.service';
 import { BoardPlanningProjectionService } from './board-planning-projection.service';
+import { BudgetPlanningService } from './budget-planning.service';
 
 @Module({
   controllers: [BoardPlanningController],
-  providers: [BoardPlanningService, BoardPlanningProjectionService],
-  exports: [BoardPlanningService],
+  providers: [BoardPlanningService, BoardPlanningProjectionService, BudgetPlanningService],
+  exports: [BoardPlanningService, BudgetPlanningService],
 })
 export class BoardPlanningModule {}

backend/src/modules/board-planning/budget-planning.service.ts

@@ -0,0 +1,269 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { TenantService } from '../../database/tenant.service';
+
+const monthCols = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
+
+@Injectable()
+export class BudgetPlanningService {
+  constructor(private tenant: TenantService) {}
+
+  // ── Plans CRUD ──
+
+  async listPlans() {
+    return this.tenant.query(
+      `SELECT bp.*,
+        (SELECT COUNT(*) FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = bp.id) as line_count
+       FROM budget_plans bp ORDER BY bp.fiscal_year`,
+    );
+  }
+
+  async getPlan(fiscalYear: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) return null;
+
+    const plan = plans[0];
+    const lines = await this.tenant.query(
+      `SELECT bpl.*, a.account_number, a.account_name, a.account_type, a.fund_type as account_fund_type
+       FROM budget_plan_lines bpl
+       JOIN accounts a ON a.id = bpl.account_id
+       WHERE bpl.budget_plan_id = $1
+       ORDER BY a.account_number`,
+      [plan.id],
+    );
+    return { ...plan, lines };
+  }
+
+  async getAvailableYears() {
+    // Find the latest year that has official budgets
+    const result = await this.tenant.query(
+      'SELECT MAX(fiscal_year) as max_year FROM budgets',
+    );
+    const latestBudgetYear = result[0]?.max_year || new Date().getFullYear();
+
+    // Also find years that already have plans
+    const existingPlans = await this.tenant.query(
+      'SELECT fiscal_year, status FROM budget_plans ORDER BY fiscal_year',
+    );
+    const planYears = existingPlans.map((p: any) => ({
+      year: p.fiscal_year,
+      status: p.status,
+    }));
+
+    // Return next 5 years after latest budget, marking which have plans
+    const years = [];
+    for (let i = 1; i <= 5; i++) {
+      const yr = latestBudgetYear + i;
+      const existing = planYears.find((p: any) => p.year === yr);
+      years.push({
+        year: yr,
+        hasPlan: !!existing,
+        status: existing?.status || null,
+      });
+    }
+    return { latestBudgetYear, years, existingPlans: planYears };
+  }
+
+  async createPlan(fiscalYear: number, baseYear: number, inflationRate: number, userId: string) {
+    // Check no existing plan for this year
+    const existing = await this.tenant.query(
+      'SELECT id FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (existing.length) {
+      throw new BadRequestException(`A budget plan already exists for ${fiscalYear}`);
+    }
+
+    // Create the plan
+    const rows = await this.tenant.query(
+      `INSERT INTO budget_plans (fiscal_year, base_year, inflation_rate, created_by)
+       VALUES ($1, $2, $3, $4) RETURNING *`,
+      [fiscalYear, baseYear, inflationRate, userId],
+    );
+    const plan = rows[0];
+
+    // Generate inflated lines from base year
+    await this.generateLines(plan.id, baseYear, inflationRate);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  async generateLines(planId: string, baseYear: number, inflationRate: number) {
+    // Delete existing non-manually-adjusted lines (or all if fresh)
+    await this.tenant.query(
+      'DELETE FROM budget_plan_lines WHERE budget_plan_id = $1 AND is_manually_adjusted = false',
+      [planId],
+    );
+
+    // Try official budgets first, then fall back to budget_plan_lines for base year
+    let baseLines = await this.tenant.query(
+      `SELECT b.account_id, b.fund_type, ${monthCols.join(', ')}
+       FROM budgets b WHERE b.fiscal_year = $1`,
+      [baseYear],
+    );
+
+    if (!baseLines.length) {
+      // Fall back to budget_plan_lines for base year (for chained plans)
+      baseLines = await this.tenant.query(
+        `SELECT bpl.account_id, bpl.fund_type, ${monthCols.join(', ')}
+         FROM budget_plan_lines bpl
+         JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+         WHERE bp.fiscal_year = $1`,
+        [baseYear],
+      );
+    }
+
+    if (!baseLines.length) return;
+
+    const multiplier = 1 + inflationRate / 100;
+
+    // Get existing manually-adjusted lines to avoid duplicates
+    const manualLines = await this.tenant.query(
+      `SELECT account_id, fund_type FROM budget_plan_lines
+       WHERE budget_plan_id = $1 AND is_manually_adjusted = true`,
+      [planId],
+    );
+    const manualKeys = new Set(manualLines.map((l: any) => `${l.account_id}-${l.fund_type}`));
+
+    for (const line of baseLines) {
+      const key = `${line.account_id}-${line.fund_type}`;
+      if (manualKeys.has(key)) continue; // Don't overwrite manual edits
+
+      const inflated = monthCols.map((m) => {
+        const val = parseFloat(line[m]) || 0;
+        return Math.round(val * multiplier * 100) / 100;
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=false`,
+        [planId, line.account_id, line.fund_type, ...inflated],
+      );
+    }
+  }
+
+  async updateLines(planId: string, lines: any[]) {
+    for (const line of lines) {
+      const monthValues = monthCols.map((m) => {
+        const key = m === 'dec_amt' ? 'dec' : m;
+        return line[key] ?? line[m] ?? 0;
+      });
+
+      await this.tenant.query(
+        `INSERT INTO budget_plan_lines (budget_plan_id, account_id, fund_type,
+          jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, is_manually_adjusted)
+         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, $10, $11, $12, $13, $14, $15, true)
+         ON CONFLICT (budget_plan_id, account_id, fund_type)
+         DO UPDATE SET jan=$4, feb=$5, mar=$6, apr=$7, may=$8, jun=$9,
+           jul=$10, aug=$11, sep=$12, oct=$13, nov=$14, dec_amt=$15,
+           is_manually_adjusted=true`,
+        [planId, line.accountId, line.fundType, ...monthValues],
+      );
+    }
+    return { updated: lines.length };
+  }
+
+  async updateInflation(fiscalYear: number, inflationRate: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    if (plan.status === 'ratified') {
+      throw new BadRequestException('Cannot modify inflation on a ratified budget');
+    }
+
+    await this.tenant.query(
+      'UPDATE budget_plans SET inflation_rate = $1, updated_at = NOW() WHERE fiscal_year = $2',
+      [inflationRate, fiscalYear],
+    );
+
+    // Re-generate only non-manually-adjusted lines
+    await this.generateLines(plan.id, plan.base_year, inflationRate);
+
+    return this.getPlan(fiscalYear);
+  }
+
+  async advanceStatus(fiscalYear: number, newStatus: string, userId: string) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    const plan = plans[0];
+    const validTransitions: Record<string, string[]> = {
+      planning: ['approved'],
+      approved: ['planning', 'ratified'],
+      ratified: ['approved'],
+    };
+
+    if (!validTransitions[plan.status]?.includes(newStatus)) {
+      throw new BadRequestException(`Cannot transition from ${plan.status} to ${newStatus}`);
+    }
+
+    // If reverting from ratified, remove official budget
+    if (plan.status === 'ratified' && newStatus === 'approved') {
+      await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+    }
+
+    const updates: string[] = ['status = $1', 'updated_at = NOW()'];
+    const params: any[] = [newStatus];
+
+    if (newStatus === 'approved') {
+      updates.push(`approved_by = $${params.length + 1}`, `approved_at = NOW()`);
+      params.push(userId);
+    } else if (newStatus === 'ratified') {
+      updates.push(`ratified_by = $${params.length + 1}`, `ratified_at = NOW()`);
+      params.push(userId);
+    }
+
+    params.push(fiscalYear);
+    await this.tenant.query(
+      `UPDATE budget_plans SET ${updates.join(', ')} WHERE fiscal_year = $${params.length}`,
+      params,
+    );
+
+    // If ratifying, copy to official budgets
+    if (newStatus === 'ratified') {
+      await this.ratifyToOfficial(plan.id, fiscalYear);
+    }
+
+    return this.getPlan(fiscalYear);
+  }
+
+  private async ratifyToOfficial(planId: string, fiscalYear: number) {
+    // Clear existing official budgets for this year
+    await this.tenant.query('DELETE FROM budgets WHERE fiscal_year = $1', [fiscalYear]);
+
+    // Copy plan lines to official budgets
+    await this.tenant.query(
+      `INSERT INTO budgets (fiscal_year, account_id, fund_type,
+        jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt, notes)
+       SELECT $1, bpl.account_id, bpl.fund_type,
+        bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun,
+        bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt, bpl.notes
+       FROM budget_plan_lines bpl WHERE bpl.budget_plan_id = $2`,
+      [fiscalYear, planId],
+    );
+  }
+
+  async deletePlan(fiscalYear: number) {
+    const plans = await this.tenant.query(
+      'SELECT * FROM budget_plans WHERE fiscal_year = $1', [fiscalYear],
+    );
+    if (!plans.length) throw new NotFoundException('Budget plan not found');
+
+    if (plans[0].status !== 'planning') {
+      throw new BadRequestException('Can only delete plans in planning status');
+    }
+
+    await this.tenant.query('DELETE FROM budget_plans WHERE fiscal_year = $1', [fiscalYear]);
+    return { deleted: true };
+  }
+}

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

@@ -864,15 +864,37 @@ export class ReportsService {
     // We need budgets for startYear and startYear+1 to cover 24 months
     const budgetsByYearMonth: Record<string, { opIncome: number; opExpense: number; resIncome: number; resExpense: number }> = {};
 
-    for (const yr of [startYear, startYear + 1, startYear + 2]) {
-      const budgetRows = await this.tenant.query(
-        `SELECT b.fund_type, a.account_type,
-          b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
-          b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
-        FROM budgets b
-        JOIN accounts a ON a.id = b.account_id
-        WHERE b.fiscal_year = $1`, [yr],
-      );
+    const endYear = startYear + Math.ceil(months / 12) + 1;
+    for (let yr = startYear; yr <= endYear; yr++) {
+      let budgetRows: any[];
+      try {
+        budgetRows = await this.tenant.query(
+          `SELECT fund_type, account_type, jan, feb, mar, apr, may, jun, jul, aug, sep, oct, nov, dec_amt FROM (
+            SELECT b.account_id, b.fund_type, a.account_type,
+              b.jan, b.feb, b.mar, b.apr, b.may, b.jun, b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt,
+              1 as source_priority
+            FROM budgets b JOIN accounts a ON a.id = b.account_id WHERE b.fiscal_year = $1
+            UNION ALL
+            SELECT bpl.account_id, bpl.fund_type, a.account_type,
+              bpl.jan, bpl.feb, bpl.mar, bpl.apr, bpl.may, bpl.jun, bpl.jul, bpl.aug, bpl.sep, bpl.oct, bpl.nov, bpl.dec_amt,
+              2 as source_priority
+            FROM budget_plan_lines bpl
+            JOIN budget_plans bp ON bp.id = bpl.budget_plan_id
+            JOIN accounts a ON a.id = bpl.account_id
+            WHERE bp.fiscal_year = $1
+          ) combined
+          ORDER BY account_id, fund_type, source_priority`, [yr],
+        );
+      } catch {
+        budgetRows = await this.tenant.query(
+          `SELECT b.fund_type, a.account_type,
+            b.jan, b.feb, b.mar, b.apr, b.may, b.jun,
+            b.jul, b.aug, b.sep, b.oct, b.nov, b.dec_amt
+          FROM budgets b
+          JOIN accounts a ON a.id = b.account_id
+          WHERE b.fiscal_year = $1`, [yr],
+        );
+      }
       for (let m = 0; m < 12; m++) {
         const key = `${yr}-${m + 1}`;
         if (!budgetsByYearMonth[key]) budgetsByYearMonth[key] = { opIncome: 0, opExpense: 0, resIncome: 0, resExpense: 0 };

db/migrations/014-budget-planning.sql

@@ -0,0 +1,54 @@
+-- Migration: Add budget_plans and budget_plan_lines tables to all tenant schemas
+DO $migration$
+DECLARE
+  s TEXT;
+BEGIN
+  FOR s IN
+    SELECT schema_name FROM information_schema.schemata WHERE schema_name LIKE 'tenant_%'
+  LOOP
+    -- budget_plans
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plans (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        fiscal_year INTEGER NOT NULL,
+        status VARCHAR(20) NOT NULL DEFAULT ''planning'' CHECK (status IN (''planning'', ''approved'', ''ratified'')),
+        base_year INTEGER NOT NULL,
+        inflation_rate DECIMAL(5,2) NOT NULL DEFAULT 2.50,
+        notes TEXT,
+        created_by UUID,
+        approved_by UUID,
+        approved_at TIMESTAMPTZ,
+        ratified_by UUID,
+        ratified_at TIMESTAMPTZ,
+        created_at TIMESTAMPTZ DEFAULT NOW(),
+        updated_at TIMESTAMPTZ DEFAULT NOW(),
+        UNIQUE(fiscal_year)
+      )', s);
+
+    -- budget_plan_lines
+    EXECUTE format('
+      CREATE TABLE IF NOT EXISTS %I.budget_plan_lines (
+        id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+        budget_plan_id UUID NOT NULL REFERENCES %I.budget_plans(id) ON DELETE CASCADE,
+        account_id UUID NOT NULL REFERENCES %I.accounts(id),
+        fund_type VARCHAR(20) NOT NULL CHECK (fund_type IN (''operating'', ''reserve'')),
+        jan DECIMAL(12,2) DEFAULT 0, feb DECIMAL(12,2) DEFAULT 0,
+        mar DECIMAL(12,2) DEFAULT 0, apr DECIMAL(12,2) DEFAULT 0,
+        may DECIMAL(12,2) DEFAULT 0, jun DECIMAL(12,2) DEFAULT 0,
+        jul DECIMAL(12,2) DEFAULT 0, aug DECIMAL(12,2) DEFAULT 0,
+        sep DECIMAL(12,2) DEFAULT 0, oct DECIMAL(12,2) DEFAULT 0,
+        nov DECIMAL(12,2) DEFAULT 0, dec_amt DECIMAL(12,2) DEFAULT 0,
+        is_manually_adjusted BOOLEAN DEFAULT FALSE,
+        notes TEXT,
+        UNIQUE(budget_plan_id, account_id, fund_type)
+      )', s, s, s);
+
+    -- Indexes
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_year ON %I.budget_plans(fiscal_year)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bp_status ON %I.budget_plans(status)', replace(s, 'tenant_', ''), s);
+    EXECUTE format('CREATE INDEX IF NOT EXISTS idx_%s_bpl_plan ON %I.budget_plan_lines(budget_plan_id)', replace(s, 'tenant_', ''), s);
+
+    RAISE NOTICE 'Migrated schema: %', s;
+  END LOOP;
+END;
+$migration$;

frontend/src/App.tsx

@@ -36,6 +36,7 @@ import { InvestmentScenarioDetailPage } from './pages/board-planning/InvestmentS
 import { AssessmentScenariosPage } from './pages/board-planning/AssessmentScenariosPage';
 import { AssessmentScenarioDetailPage } from './pages/board-planning/AssessmentScenarioDetailPage';
 import { ScenarioComparisonPage } from './pages/board-planning/ScenarioComparisonPage';
+import { BudgetPlanningPage } from './pages/board-planning/BudgetPlanningPage';
 
 function ProtectedRoute({ children }: { children: React.ReactNode }) {
   const token = useAuthStore((s) => s.token);
@@ -142,6 +143,7 @@ export function App() {
         <Route path="reports/sankey" element={<SankeyPage />} />
         <Route path="reports/year-end" element={<YearEndPage />} />
         <Route path="reports/quarterly" element={<QuarterlyReportPage />} />
+        <Route path="board-planning/budgets" element={<BudgetPlanningPage />} />
         <Route path="board-planning/investments" element={<InvestmentScenariosPage />} />
         <Route path="board-planning/investments/:id" element={<InvestmentScenarioDetailPage />} />
         <Route path="board-planning/assessments" element={<AssessmentScenariosPage />} />

frontend/src/components/layout/Sidebar.tsx

@@ -66,6 +66,7 @@ const navSections = [
   {
     label: 'Board Planning',
     items: [
+      { label: 'Budget Planning', icon: IconReportAnalytics, path: '/board-planning/budgets' },
       { label: 'Investment Scenarios', icon: IconScale, path: '/board-planning/investments' },
       { label: 'Assessment Scenarios', icon: IconCalculator, path: '/board-planning/assessments' },
       { label: 'Compare Scenarios', icon: IconGitCompare, path: '/board-planning/compare' },

frontend/src/pages/board-planning/BudgetPlanningPage.tsx

@@ -0,0 +1,578 @@
+import { useState, useEffect } from 'react';
+import {
+  Title, Table, Group, Button, Stack, Text, NumberInput,
+  Select, Loader, Center, Badge, Card, Alert, Modal,
+} from '@mantine/core';
+import { notifications } from '@mantine/notifications';
+import {
+  IconDeviceFloppy, IconInfoCircle, IconPencil, IconX,
+  IconCheck, IconArrowBack, IconTrash, IconRefresh,
+} from '@tabler/icons-react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import api from '../../services/api';
+import { useIsReadOnly } from '../../stores/authStore';
+import { usePreferencesStore } from '../../stores/preferencesStore';
+
+interface PlanLine {
+  id: string;
+  account_id: string;
+  account_number: string;
+  account_name: string;
+  account_type: string;
+  fund_type: string;
+  is_manually_adjusted: boolean;
+  jan: number; feb: number; mar: number; apr: number;
+  may: number; jun: number; jul: number; aug: number;
+  sep: number; oct: number; nov: number; dec_amt: number;
+  annual_total: number;
+}
+
+const monthKeys = ['jan', 'feb', 'mar', 'apr', 'may', 'jun', 'jul', 'aug', 'sep', 'oct', 'nov', 'dec_amt'];
+const monthLabels = ['Jan', 'Feb', 'Mar', 'Apr', 'May', 'Jun', 'Jul', 'Aug', 'Sep', 'Oct', 'Nov', 'Dec'];
+
+const fmt = (v: number) => v.toLocaleString('en-US', { style: 'currency', currency: 'USD', minimumFractionDigits: 0 });
+
+function hydrateLine(row: any): PlanLine {
+  const line: any = { ...row };
+  for (const m of monthKeys) {
+    line[m] = Number(line[m]) || 0;
+  }
+  line.annual_total = monthKeys.reduce((sum, m) => sum + (line[m] || 0), 0);
+  return line as PlanLine;
+}
+
+const statusColors: Record<string, string> = {
+  planning: 'blue',
+  approved: 'yellow',
+  ratified: 'green',
+};
+
+export function BudgetPlanningPage() {
+  const queryClient = useQueryClient();
+  const isReadOnly = useIsReadOnly();
+  const isDark = usePreferencesStore((s) => s.colorScheme) === 'dark';
+  const stickyBg = isDark ? 'var(--mantine-color-dark-7)' : 'white';
+  const stickyBorder = isDark ? 'var(--mantine-color-dark-4)' : '#e9ecef';
+  const incomeSectionBg = isDark ? 'var(--mantine-color-green-9)' : '#e6f9e6';
+  const expenseSectionBg = isDark ? 'var(--mantine-color-red-9)' : '#fde8e8';
+
+  const [selectedYear, setSelectedYear] = useState<string | null>(null);
+  const [lineData, setLineData] = useState<PlanLine[]>([]);
+  const [isEditing, setIsEditing] = useState(false);
+  const [inflationInput, setInflationInput] = useState<number>(2.5);
+  const [confirmModal, setConfirmModal] = useState<{ action: string; title: string; message: string } | null>(null);
+
+  // Available years
+  const { data: availableYears } = useQuery<any>({
+    queryKey: ['budget-plan-available-years'],
+    queryFn: async () => {
+      const { data } = await api.get('/board-planning/budget-plans/available-years');
+      return data;
+    },
+  });
+
+  // Set default year when available
+  useEffect(() => {
+    if (availableYears?.years?.length && !selectedYear) {
+      setSelectedYear(String(availableYears.years[0].year));
+    }
+  }, [availableYears, selectedYear]);
+
+  // Plan data for selected year
+  const { data: plan, isLoading } = useQuery<any>({
+    queryKey: ['budget-plan', selectedYear],
+    queryFn: async () => {
+      const { data } = await api.get(`/board-planning/budget-plans/${selectedYear}`);
+      return data;
+    },
+    enabled: !!selectedYear,
+  });
+
+  // Hydrate lines when plan changes
+  useEffect(() => {
+    if (plan?.lines) {
+      setLineData(plan.lines.map(hydrateLine));
+      setInflationInput(parseFloat(plan.inflation_rate) || 2.5);
+      setIsEditing(false);
+    } else {
+      setLineData([]);
+    }
+  }, [plan]);
+
+  const yearOptions = (availableYears?.years || []).map((y: any) => ({
+    value: String(y.year),
+    label: `${y.year}${y.hasPlan ? ` (${y.status})` : ''}`,
+  }));
+
+  // Mutations
+  const createMutation = useMutation({
+    mutationFn: async () => {
+      const fiscalYear = parseInt(selectedYear!, 10);
+      const baseYear = availableYears?.latestBudgetYear || new Date().getFullYear();
+      const { data } = await api.post('/board-planning/budget-plans', {
+        fiscalYear,
+        baseYear,
+        inflationRate: inflationInput,
+      });
+      return data;
+    },
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan'] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      notifications.show({ message: 'Budget plan created', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Create failed', color: 'red' });
+    },
+  });
+
+  const saveMutation = useMutation({
+    mutationFn: async () => {
+      const payload = lineData.map((l) => ({
+        accountId: l.account_id,
+        fundType: l.fund_type,
+        jan: l.jan, feb: l.feb, mar: l.mar, apr: l.apr,
+        may: l.may, jun: l.jun, jul: l.jul, aug: l.aug,
+        sep: l.sep, oct: l.oct, nov: l.nov, dec: l.dec_amt,
+      }));
+      return api.put(`/board-planning/budget-plans/${selectedYear}/lines`, {
+        planId: plan.id,
+        lines: payload,
+      });
+    },
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      setIsEditing(false);
+      notifications.show({ message: 'Budget plan saved', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Save failed', color: 'red' });
+    },
+  });
+
+  const inflationMutation = useMutation({
+    mutationFn: () => api.put(`/board-planning/budget-plans/${selectedYear}/inflation`, {
+      inflationRate: inflationInput,
+    }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      notifications.show({ message: 'Inflation rate applied', color: 'green' });
+    },
+  });
+
+  const statusMutation = useMutation({
+    mutationFn: (status: string) => api.put(`/board-planning/budget-plans/${selectedYear}/status`, { status }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      queryClient.invalidateQueries({ queryKey: ['budgets'] });
+      setConfirmModal(null);
+      notifications.show({ message: 'Status updated', color: 'green' });
+    },
+    onError: (err: any) => {
+      notifications.show({ message: err.response?.data?.message || 'Status update failed', color: 'red' });
+      setConfirmModal(null);
+    },
+  });
+
+  const deleteMutation = useMutation({
+    mutationFn: () => api.delete(`/board-planning/budget-plans/${selectedYear}`),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+      queryClient.invalidateQueries({ queryKey: ['budget-plan-available-years'] });
+      setConfirmModal(null);
+      notifications.show({ message: 'Budget plan deleted', color: 'orange' });
+    },
+  });
+
+  const updateCell = (idx: number, month: string, value: number) => {
+    const updated = [...lineData];
+    (updated[idx] as any)[month] = value || 0;
+    updated[idx].annual_total = monthKeys.reduce((s, m) => s + ((updated[idx] as any)[m] || 0), 0);
+    setLineData(updated);
+  };
+
+  const handleCancelEdit = () => {
+    setIsEditing(false);
+    queryClient.invalidateQueries({ queryKey: ['budget-plan', selectedYear] });
+  };
+
+  const hasPlan = !!plan?.id;
+  const status = plan?.status || 'planning';
+  const cellsEditable = !isReadOnly && isEditing && status !== 'ratified';
+
+  const incomeLines = lineData.filter((b) => b.account_type === 'income');
+  const operatingIncomeLines = incomeLines.filter((b) => b.fund_type === 'operating');
+  const reserveIncomeLines = incomeLines.filter((b) => b.fund_type === 'reserve');
+  const expenseLines = lineData.filter((b) => b.account_type === 'expense');
+  const totalOperatingIncome = operatingIncomeLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+  const totalReserveIncome = reserveIncomeLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+  const totalExpense = expenseLines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+
+  return (
+    <Stack>
+      {/* Header */}
+      <Group justify="space-between" align="flex-start">
+        <Group align="center">
+          <Title order={2}>Budget Planning</Title>
+          {hasPlan && (
+            <Badge size="lg" color={statusColors[status]}>
+              {status}
+            </Badge>
+          )}
+        </Group>
+        <Group>
+          <Select
+            data={yearOptions}
+            value={selectedYear}
+            onChange={setSelectedYear}
+            w={180}
+            placeholder="Select year"
+          />
+        </Group>
+      </Group>
+
+      {isLoading && <Center h={300}><Loader /></Center>}
+
+      {/* Empty state - no plan for selected year */}
+      {!isLoading && !hasPlan && selectedYear && (
+        <Alert icon={<IconInfoCircle size={16} />} color="blue" variant="light">
+          <Stack gap="sm">
+            <Text>No budget plan exists for {selectedYear}. Create one based on the current active budget with an inflation adjustment.</Text>
+            <Group>
+              <NumberInput
+                label="Inflation Rate (%)"
+                value={inflationInput}
+                onChange={(v) => setInflationInput(Number(v) || 0)}
+                min={0}
+                max={50}
+                step={0.5}
+                decimalScale={2}
+                w={160}
+                size="sm"
+              />
+              <Button
+                mt={24}
+                onClick={() => createMutation.mutate()}
+                loading={createMutation.isPending}
+              >
+                Create Budget Plan for {selectedYear}
+              </Button>
+            </Group>
+            <Text size="xs" c="dimmed">
+              Base year: {availableYears?.latestBudgetYear || 'N/A'}. Each monthly amount will be inflated by the specified percentage.
+            </Text>
+          </Stack>
+        </Alert>
+      )}
+
+      {/* Plan controls */}
+      {hasPlan && (
+        <>
+          <Group justify="space-between">
+            <Group>
+              <NumberInput
+                label="Inflation Rate (%)"
+                value={inflationInput}
+                onChange={(v) => setInflationInput(Number(v) || 0)}
+                min={0}
+                max={50}
+                step={0.5}
+                decimalScale={2}
+                w={140}
+                size="xs"
+                disabled={status === 'ratified' || isReadOnly}
+              />
+              <Button
+                mt={24}
+                size="xs"
+                variant="light"
+                leftSection={<IconRefresh size={14} />}
+                onClick={() => {
+                  setConfirmModal({
+                    action: 'inflation',
+                    title: 'Apply Inflation Rate',
+                    message: `This will recalculate all non-manually-adjusted lines using ${inflationInput}% inflation from the base year (${plan.base_year}). Manually adjusted lines will be preserved.`,
+                  });
+                }}
+                disabled={status === 'ratified' || isReadOnly}
+              >
+                Apply
+              </Button>
+              <Text size="xs" c="dimmed" mt={24}>Base year: {plan.base_year}</Text>
+            </Group>
+
+            <Group>
+              {!isReadOnly && (
+                <>
+                  {/* Status actions */}
+                  {status === 'planning' && (
+                    <>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        color="yellow"
+                        leftSection={<IconCheck size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'approved',
+                          title: 'Approve Budget Plan',
+                          message: `Mark the ${selectedYear} budget plan as approved? This indicates the board has reviewed and accepted the plan.`,
+                        })}
+                      >
+                        Approve
+                      </Button>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        color="red"
+                        leftSection={<IconTrash size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'delete',
+                          title: 'Delete Budget Plan',
+                          message: `Permanently delete the ${selectedYear} budget plan? This cannot be undone.`,
+                        })}
+                      >
+                        Delete
+                      </Button>
+                    </>
+                  )}
+                  {status === 'approved' && (
+                    <>
+                      <Button
+                        size="sm"
+                        variant="light"
+                        leftSection={<IconArrowBack size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'planning',
+                          title: 'Revert to Planning',
+                          message: `Revert the ${selectedYear} budget plan back to planning status?`,
+                        })}
+                      >
+                        Revert to Planning
+                      </Button>
+                      <Button
+                        size="sm"
+                        color="green"
+                        leftSection={<IconCheck size={16} />}
+                        onClick={() => setConfirmModal({
+                          action: 'ratified',
+                          title: 'Ratify Budget',
+                          message: `Ratify the ${selectedYear} budget? This will create the official budget for ${selectedYear} in Financials, overwriting any existing budget data for that year.`,
+                        })}
+                      >
+                        Ratify Budget
+                      </Button>
+                    </>
+                  )}
+                  {status === 'ratified' && (
+                    <Button
+                      size="sm"
+                      variant="light"
+                      color="orange"
+                      leftSection={<IconArrowBack size={16} />}
+                      onClick={() => setConfirmModal({
+                        action: 'approved',
+                        title: 'Revert from Ratified',
+                        message: `Revert the ${selectedYear} budget from ratified to approved? This will remove the official budget for ${selectedYear} from Financials.`,
+                      })}
+                    >
+                      Revert to Approved
+                    </Button>
+                  )}
+
+                  {/* Edit/Save */}
+                  {status !== 'ratified' && (
+                    <>
+                      {!isEditing ? (
+                        <Button
+                          size="sm"
+                          variant="outline"
+                          leftSection={<IconPencil size={16} />}
+                          onClick={() => setIsEditing(true)}
+                        >
+                          Edit
+                        </Button>
+                      ) : (
+                        <>
+                          <Button
+                            size="sm"
+                            variant="outline"
+                            color="gray"
+                            leftSection={<IconX size={16} />}
+                            onClick={handleCancelEdit}
+                          >
+                            Cancel
+                          </Button>
+                          <Button
+                            size="sm"
+                            leftSection={<IconDeviceFloppy size={16} />}
+                            onClick={() => saveMutation.mutate()}
+                            loading={saveMutation.isPending}
+                          >
+                            Save
+                          </Button>
+                        </>
+                      )}
+                    </>
+                  )}
+                </>
+              )}
+            </Group>
+          </Group>
+
+          {/* Summary cards */}
+          <Group>
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Operating Income</Text>
+              <Text fw={700} c="green">{fmt(totalOperatingIncome)}</Text>
+            </Card>
+            {totalReserveIncome > 0 && (
+              <Card withBorder p="sm">
+                <Text size="xs" c="dimmed">Reserve Income</Text>
+                <Text fw={700} c="violet">{fmt(totalReserveIncome)}</Text>
+              </Card>
+            )}
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Total Expenses</Text>
+              <Text fw={700} c="red">{fmt(totalExpense)}</Text>
+            </Card>
+            <Card withBorder p="sm">
+              <Text size="xs" c="dimmed">Net (Operating)</Text>
+              <Text fw={700} c={totalOperatingIncome - totalExpense >= 0 ? 'green' : 'red'}>
+                {fmt(totalOperatingIncome - totalExpense)}
+              </Text>
+            </Card>
+          </Group>
+
+          {/* Data table */}
+          <div style={{ overflowX: 'auto' }}>
+            <Table striped highlightOnHover style={{ minWidth: 1600 }}>
+              <Table.Thead>
+                <Table.Tr>
+                  <Table.Th style={{ position: 'sticky', left: 0, background: stickyBg, zIndex: 2, minWidth: 120 }}>Acct #</Table.Th>
+                  <Table.Th style={{ position: 'sticky', left: 120, background: stickyBg, zIndex: 2, minWidth: 220 }}>Account Name</Table.Th>
+                  {monthLabels.map((m) => (
+                    <Table.Th key={m} ta="right" style={{ minWidth: 90 }}>{m}</Table.Th>
+                  ))}
+                  <Table.Th ta="right" style={{ minWidth: 110 }}>Annual</Table.Th>
+                </Table.Tr>
+              </Table.Thead>
+              <Table.Tbody>
+                {lineData.length === 0 && (
+                  <Table.Tr>
+                    <Table.Td colSpan={15}>
+                      <Text ta="center" c="dimmed" py="lg">No budget plan lines.</Text>
+                    </Table.Td>
+                  </Table.Tr>
+                )}
+                {['income', 'expense'].map((type) => {
+                  const lines = lineData.filter((b) => b.account_type === type);
+                  if (lines.length === 0) return null;
+
+                  const sectionBg = type === 'income' ? incomeSectionBg : expenseSectionBg;
+                  const sectionTotal = lines.reduce((sum, l) => sum + (l.annual_total || 0), 0);
+
+                  return [
+                    <Table.Tr key={`header-${type}`} style={{ background: sectionBg }}>
+                      <Table.Td
+                        colSpan={2}
+                        fw={700}
+                        tt="capitalize"
+                        style={{ position: 'sticky', left: 0, background: sectionBg, zIndex: 2 }}
+                      >
+                        {type}
+                      </Table.Td>
+                      {monthLabels.map((m) => <Table.Td key={m} />)}
+                      <Table.Td ta="right" fw={700} ff="monospace">{fmt(sectionTotal)}</Table.Td>
+                    </Table.Tr>,
+                    ...lines.map((line) => {
+                      const idx = lineData.indexOf(line);
+                      return (
+                        <Table.Tr key={line.id || `${line.account_id}-${line.fund_type}`}>
+                          <Table.Td
+                            style={{
+                              position: 'sticky', left: 0, background: stickyBg,
+                              zIndex: 1, borderRight: `1px solid ${stickyBorder}`,
+                            }}
+                          >
+                            <Text size="sm" c="dimmed" ff="monospace">{line.account_number}</Text>
+                          </Table.Td>
+                          <Table.Td
+                            style={{
+                              position: 'sticky', left: 120, background: stickyBg,
+                              zIndex: 1, borderRight: `1px solid ${stickyBorder}`,
+                            }}
+                          >
+                            <Group gap={6} wrap="nowrap">
+                              <Text size="sm" style={{ whiteSpace: 'nowrap' }}>{line.account_name}</Text>
+                              {line.fund_type === 'reserve' && <Badge size="xs" color="violet">R</Badge>}
+                              {line.is_manually_adjusted && <Badge size="xs" color="orange" variant="dot">edited</Badge>}
+                            </Group>
+                          </Table.Td>
+                          {monthKeys.map((m) => (
+                            <Table.Td key={m} p={2}>
+                              {cellsEditable ? (
+                                <NumberInput
+                                  value={(line as any)[m] || 0}
+                                  onChange={(v) => updateCell(idx, m, Number(v) || 0)}
+                                  size="xs"
+                                  hideControls
+                                  decimalScale={2}
+                                  min={0}
+                                  styles={{ input: { textAlign: 'right', fontFamily: 'monospace' } }}
+                                />
+                              ) : (
+                                <Text size="sm" ta="right" ff="monospace">
+                                  {fmt((line as any)[m] || 0)}
+                                </Text>
+                              )}
+                            </Table.Td>
+                          ))}
+                          <Table.Td ta="right" fw={500} ff="monospace">
+                            {fmt(line.annual_total || 0)}
+                          </Table.Td>
+                        </Table.Tr>
+                      );
+                    }),
+                  ];
+                })}
+              </Table.Tbody>
+            </Table>
+          </div>
+        </>
+      )}
+
+      {/* Confirmation modal */}
+      <Modal
+        opened={!!confirmModal}
+        onClose={() => setConfirmModal(null)}
+        title={confirmModal?.title || ''}
+        centered
+      >
+        <Stack>
+          <Text size="sm">{confirmModal?.message}</Text>
+          <Group justify="flex-end">
+            <Button variant="default" onClick={() => setConfirmModal(null)}>Cancel</Button>
+            <Button
+              color={confirmModal?.action === 'delete' ? 'red' : undefined}
+              loading={statusMutation.isPending || deleteMutation.isPending || inflationMutation.isPending}
+              onClick={() => {
+                if (!confirmModal) return;
+                if (confirmModal.action === 'delete') {
+                  deleteMutation.mutate();
+                } else if (confirmModal.action === 'inflation') {
+                  inflationMutation.mutate();
+                  setConfirmModal(null);
+                } else {
+                  statusMutation.mutate(confirmModal.action);
+                }
+              }}
+            >
+              Confirm
+            </Button>
+          </Group>
+        </Stack>
+      </Modal>
+    </Stack>
+  );
+}