fix: show P&L debit/credit totals on journal entries list

The previous aggregation used simple SUM(debit)/SUM(credit) which
always produced equal values for balanced entries. This was misleading
for entries with income/expense lines (e.g., monthly actuals).

Now, when an entry has income/expense lines, the totals reflect only
P&L account activity (expenses as debits, income as credits), excluding
the cash offset. For balance-sheet-only entries (opening balances,
adjustments), the full entry totals are shown.

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

backend/src/modules/journal-entries/journal-entries.service.ts

@@ -13,6 +13,16 @@ export class JournalEntriesService {
   async findAll(filters: { from?: string; to?: string; accountId?: string; type?: string }) {
     let sql = `
       SELECT je.*,
+        CASE
+          WHEN SUM(CASE WHEN a.account_type IN ('income','expense') THEN 1 ELSE 0 END) > 0
+          THEN COALESCE(SUM(CASE WHEN a.account_type IN ('income','expense') THEN jel.debit ELSE 0 END), 0)
+          ELSE COALESCE(SUM(jel.debit), 0)
+        END as total_debit,
+        CASE
+          WHEN SUM(CASE WHEN a.account_type IN ('income','expense') THEN 1 ELSE 0 END) > 0
+          THEN COALESCE(SUM(CASE WHEN a.account_type IN ('income','expense') THEN jel.credit ELSE 0 END), 0)
+          ELSE COALESCE(SUM(jel.credit), 0)
+        END as total_credit,
         json_agg(json_build_object(
           'id', jel.id, 'account_id', jel.account_id,
           'debit', jel.debit, 'credit', jel.credit, 'memo', jel.memo,

frontend/src/pages/accounts/AccountsPage.tsx

@@ -587,7 +587,7 @@ export function AccountsPage() {
             {investments.filter(i => i.is_active).length > 0 && (
               <>
                 <Divider label="Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
+                <InvestmentMiniTable investments={investments.filter(i => i.is_active)} onEdit={handleEditInvestment} />
               </>
             )}
           </Stack>
@@ -605,7 +605,7 @@ export function AccountsPage() {
             {operatingInvestments.length > 0 && (
               <>
                 <Divider label="Operating Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
+                <InvestmentMiniTable investments={operatingInvestments} onEdit={handleEditInvestment} />
               </>
             )}
           </Stack>
@@ -623,7 +623,7 @@ export function AccountsPage() {
             {reserveInvestments.length > 0 && (
               <>
                 <Divider label="Reserve Investment Accounts" labelPosition="center" my="xs" />
-                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} isReadOnly={isReadOnly} />
+                <InvestmentMiniTable investments={reserveInvestments} onEdit={handleEditInvestment} />
               </>
             )}
           </Stack>
@@ -1087,11 +1087,9 @@ function AccountTable({
 function InvestmentMiniTable({
   investments,
   onEdit,
-  isReadOnly = false,
 }: {
   investments: Investment[];
   onEdit: (inv: Investment) => void;
-  isReadOnly?: boolean;
 }) {
   const totalPrincipal = investments.reduce((s, i) => s + parseFloat(i.principal || '0'), 0);
   const totalValue = investments.reduce(
@@ -1134,7 +1132,7 @@ function InvestmentMiniTable({
             <Table.Th ta="right">Maturity Value</Table.Th>
             <Table.Th>Maturity Date</Table.Th>
             <Table.Th ta="right">Days Remaining</Table.Th>
-            {!isReadOnly && <Table.Th></Table.Th>}
+            <Table.Th></Table.Th>
           </Table.Tr>
         </Table.Thead>
         <Table.Tbody>
@@ -1184,15 +1182,13 @@ function InvestmentMiniTable({
                   '-'
                 )}
               </Table.Td>
-              {!isReadOnly && (
+              <Table.Td>
-                <Table.Td>
+                <Tooltip label="Edit investment">
-                  <Tooltip label="Edit investment">
+                  <ActionIcon variant="subtle" onClick={() => onEdit(inv)}>
-                    <ActionIcon variant="subtle" onClick={() => onEdit(inv)}>
+                    <IconEdit size={16} />
-                      <IconEdit size={16} />
+                  </ActionIcon>
-                    </ActionIcon>
+                </Tooltip>
-                  </Tooltip>
+              </Table.Td>
-                </Table.Td>
-              )}
             </Table.Tr>
           ))}
         </Table.Tbody>

frontend/src/pages/capital-projects/CapitalProjectsPage.tsx

@@ -72,10 +72,9 @@ interface KanbanCardProps {
   project: Project;
   onEdit: (p: Project) => void;
   onDragStart: (e: DragEvent<HTMLDivElement>, project: Project) => void;
-  isReadOnly?: boolean;
 }
 
-function KanbanCard({ project, onEdit, onDragStart, isReadOnly }: KanbanCardProps) {
+function KanbanCard({ project, onEdit, onDragStart }: KanbanCardProps) {
   const plannedLabel = formatPlannedDate(project.planned_date);
   // For projects in the Future bucket with a specific year, show the year
   const currentYear = new Date().getFullYear();
@@ -87,23 +86,21 @@ function KanbanCard({ project, onEdit, onDragStart, isReadOnly }: KanbanCardProp
       padding="sm"
       radius="md"
       withBorder
-      draggable={!isReadOnly}
+      draggable
-      onDragStart={!isReadOnly ? (e) => onDragStart(e, project) : undefined}
+      onDragStart={(e) => onDragStart(e, project)}
-      style={{ cursor: isReadOnly ? 'default' : 'grab', userSelect: 'none' }}
+      style={{ cursor: 'grab', userSelect: 'none' }}
       mb="xs"
     >
       <Group justify="space-between" wrap="nowrap" mb={4}>
         <Group gap={6} wrap="nowrap" style={{ overflow: 'hidden' }}>
-          {!isReadOnly && <IconGripVertical size={14} style={{ flexShrink: 0, color: 'var(--mantine-color-dimmed)' }} />}
+          <IconGripVertical size={14} style={{ flexShrink: 0, color: 'var(--mantine-color-dimmed)' }} />
           <Text fw={600} size="sm" truncate>
             {project.name}
           </Text>
         </Group>
-        {!isReadOnly && (
+        <ActionIcon variant="subtle" size="sm" onClick={() => onEdit(project)}>
-          <ActionIcon variant="subtle" size="sm" onClick={() => onEdit(project)}>
+          <IconEdit size={14} />
-            <IconEdit size={14} />
+        </ActionIcon>
-          </ActionIcon>
-        )}
       </Group>
 
       <Group gap={6} mb={6}>
@@ -151,12 +148,11 @@ interface KanbanColumnProps {
   isDragOver: boolean;
   onDragOverHandler: (e: DragEvent<HTMLDivElement>, year: number) => void;
   onDragLeave: () => void;
-  isReadOnly?: boolean;
 }
 
 function KanbanColumn({
   year, projects, onEdit, onDragStart, onDrop,
-  isDragOver, onDragOverHandler, onDragLeave, isReadOnly,
+  isDragOver, onDragOverHandler, onDragLeave,
 }: KanbanColumnProps) {
   const totalEst = projects.reduce((s, p) => s + parseFloat(p.estimated_cost || '0'), 0);
   const isFuture = year === FUTURE_YEAR;
@@ -182,9 +178,9 @@ function KanbanColumn({
         border: isDragOver ? '2px dashed var(--mantine-color-blue-4)' : undefined,
         transition: 'background-color 150ms ease, border 150ms ease',
       }}
-      onDragOver={!isReadOnly ? (e) => onDragOverHandler(e, year) : undefined}
+      onDragOver={(e) => onDragOverHandler(e, year)}
-      onDragLeave={!isReadOnly ? onDragLeave : undefined}
+      onDragLeave={onDragLeave}
-      onDrop={!isReadOnly ? (e) => onDrop(e, year) : undefined}
+      onDrop={(e) => onDrop(e, year)}
     >
       <Group justify="space-between" mb="sm">
         <Title order={5}>{yearLabel(year)}</Title>
@@ -203,7 +199,7 @@ function KanbanColumn({
       <Box style={{ flex: 1, minHeight: 60 }}>
         {projects.length === 0 ? (
           <Text size="xs" c="dimmed" ta="center" py="lg">
-            {isReadOnly ? 'No projects' : 'Drop projects here'}
+            Drop projects here
           </Text>
         ) : useWideLayout ? (
           <div style={{
@@ -212,12 +208,12 @@ function KanbanColumn({
             gap: 'var(--mantine-spacing-xs)',
           }}>
             {projects.map((p) => (
-              <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} isReadOnly={isReadOnly} />
+              <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} />
             ))}
           </div>
         ) : (
           projects.map((p) => (
-            <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} isReadOnly={isReadOnly} />
+            <KanbanCard key={p.id} project={p} onEdit={onEdit} onDragStart={onDragStart} />
           ))
         )}
       </Box>
@@ -599,7 +595,6 @@ export function CapitalProjectsPage() {
               isDragOver={dragOverYear === year}
               onDragOverHandler={handleDragOver}
               onDragLeave={handleDragLeave}
-              isReadOnly={isReadOnly}
             />
           );
         })}

frontend/src/pages/dashboard/DashboardPage.tsx

@@ -18,7 +18,7 @@ import {
 } from '@tabler/icons-react';
 import { useState, useCallback } from 'react';
 import { useQuery, useQueryClient } from '@tanstack/react-query';
-import { useAuthStore, useIsReadOnly } from '../../stores/authStore';
+import { useAuthStore } from '../../stores/authStore';
 import api from '../../services/api';
 
 interface HealthScore {
@@ -311,7 +311,6 @@ interface DashboardData {
 
 export function DashboardPage() {
   const currentOrg = useAuthStore((s) => s.currentOrg);
-  const isReadOnly = useIsReadOnly();
   const queryClient = useQueryClient();
 
   // Track whether a refresh is in progress (per score type) for async polling
@@ -425,7 +424,7 @@ export function DashboardPage() {
                 </ThemeIcon>
               }
               isRefreshing={operatingRefreshing}
-              onRefresh={!isReadOnly ? handleRefreshOperating : undefined}
+              onRefresh={handleRefreshOperating}
               lastFailed={!!healthScores?.operating_last_failed}
             />
             <HealthScoreCard
@@ -437,7 +436,7 @@ export function DashboardPage() {
                 </ThemeIcon>
               }
               isRefreshing={reserveRefreshing}
-              onRefresh={!isReadOnly ? handleRefreshReserve : undefined}
+              onRefresh={handleRefreshReserve}
               lastFailed={!!healthScores?.reserve_last_failed}
             />
           </SimpleGrid>

frontend/src/pages/investment-planning/InvestmentPlanningPage.tsx

@@ -36,7 +36,6 @@ import {
 import { useQuery } from '@tanstack/react-query';
 import { notifications } from '@mantine/notifications';
 import api from '../../services/api';
-import { useIsReadOnly } from '../../stores/authStore';
 
 // ── Types ──
 
@@ -348,7 +347,6 @@ function RecommendationsDisplay({
 export function InvestmentPlanningPage() {
   const [ratesExpanded, setRatesExpanded] = useState(true);
   const [isTriggering, setIsTriggering] = useState(false);
-  const isReadOnly = useIsReadOnly();
 
   // Load financial snapshot on mount
   const { data: snapshot, isLoading: snapshotLoading } = useQuery<FinancialSnapshot>({
@@ -698,17 +696,15 @@ export function InvestmentPlanningPage() {
               </Text>
             </div>
           </Group>
-          {!isReadOnly && (
+          <Button
-            <Button
+            leftSection={<IconSparkles size={16} />}
-              leftSection={<IconSparkles size={16} />}
+            onClick={handleTriggerAI}
-              onClick={handleTriggerAI}
+            loading={isProcessing}
-              loading={isProcessing}
+            variant="gradient"
-              variant="gradient"
+            gradient={{ from: 'grape', to: 'violet' }}
-              gradient={{ from: 'grape', to: 'violet' }}
+          >
-            >
+            {aiResult ? 'Refresh Recommendations' : 'Get AI Recommendations'}
-              {aiResult ? 'Refresh Recommendations' : 'Get AI Recommendations'}
+          </Button>
-            </Button>
-          )}
         </Group>
 
         {/* Processing State */}

frontend/src/pages/invoices/InvoicesPage.tsx

@@ -9,7 +9,6 @@ import { notifications } from '@mantine/notifications';
 import { IconSend, IconInfoCircle, IconCheck, IconX } from '@tabler/icons-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import api from '../../services/api';
-import { useIsReadOnly } from '../../stores/authStore';
 
 interface Invoice {
   id: string; invoice_number: string; unit_number: string; unit_id: string;
@@ -65,7 +64,6 @@ export function InvoicesPage() {
   const [preview, setPreview] = useState<Preview | null>(null);
   const [previewLoading, setPreviewLoading] = useState(false);
   const queryClient = useQueryClient();
-  const isReadOnly = useIsReadOnly();
 
   const { data: invoices = [], isLoading } = useQuery<Invoice[]>({
     queryKey: ['invoices'],
@@ -126,12 +124,10 @@ export function InvoicesPage() {
     <Stack>
       <Group justify="space-between">
         <Title order={2}>Invoices</Title>
-        {!isReadOnly && (
+        <Group>
-          <Group>
+          <Button variant="outline" onClick={() => lateFeesMutation.mutate()} loading={lateFeesMutation.isPending}>Apply Late Fees</Button>
-            <Button variant="outline" onClick={() => lateFeesMutation.mutate()} loading={lateFeesMutation.isPending}>Apply Late Fees</Button>
+          <Button leftSection={<IconSend size={16} />} onClick={openBulk}>Generate Invoices</Button>
-            <Button leftSection={<IconSend size={16} />} onClick={openBulk}>Generate Invoices</Button>
+        </Group>
-          </Group>
-        )}
       </Group>
       <Group>
         <Card withBorder p="sm"><Text size="xs" c="dimmed">Total Invoices</Text><Text fw={700}>{invoices.length}</Text></Card>