Phase E: Add Bank Reconciliation

- IsCleared + ClearedDate added to Payment, BillPayment, Expense entities
- BankReconciliation entity (account, statement date, beginning/ending balance, status)
- BankReconciliationStatus enum (InProgress, Completed)
- Migration AddBankReconciliation: new BankReconciliations table + IsCleared/ClearedDate columns
- IUnitOfWork/UnitOfWork wired with BankReconciliations repo
- BankReconciliationsController: Index, Create, Reconcile, ToggleCleared (AJAX), Complete, Report
- Reconcile view: deposit/payment checkboxes with live running balance and difference via JS
- Complete is gated: only enabled when difference == $0.00
- Nav: Bank Reconciliation added to Finance section in _Layout

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

src/PowderCoating.Core/Entities/Accounting.cs

@@ -122,6 +122,10 @@ public class BillPayment : BaseEntity
     public string? CheckNumber { get; set; }
     public string? Memo { get; set; }
 
+    /// <summary>True once this payment has been matched against a bank statement during reconciliation.</summary>
+    public bool IsCleared { get; set; } = false;
+    public DateTime? ClearedDate { get; set; }
+
     // Navigation
     public virtual Bill Bill { get; set; } = null!;
     public virtual Vendor Vendor { get; set; } = null!;
@@ -150,6 +154,10 @@ public class Expense : BaseEntity
     public string? Memo { get; set; }
     public string? ReceiptFilePath { get; set; }
 
+    /// <summary>True once this expense has been matched against a bank statement during reconciliation.</summary>
+    public bool IsCleared { get; set; } = false;
+    public DateTime? ClearedDate { get; set; }
+
     // Navigation
     public virtual Vendor? Vendor { get; set; }
     public virtual Account ExpenseAccount { get; set; } = null!;
@@ -201,6 +209,27 @@ public class JournalEntryLine : BaseEntity
     public virtual Account Account { get; set; } = null!;
 }
 
+/// <summary>
+/// A bank reconciliation session for a single bank/cash account against a statement.
+/// Cleared balance = BeginningBalance + cleared deposits - cleared payments.
+/// The reconciliation is complete when Difference (EndingBalance - ClearedBalance) == 0.
+/// </summary>
+public class BankReconciliation : BaseEntity
+{
+    /// <summary>Must be a bank/cash subtype account.</summary>
+    public int AccountId { get; set; }
+    public DateTime StatementDate { get; set; }
+    public decimal BeginningBalance { get; set; }
+    public decimal EndingBalance { get; set; }
+    public BankReconciliationStatus Status { get; set; } = BankReconciliationStatus.InProgress;
+    public DateTime? CompletedAt { get; set; }
+    public string? CompletedBy { get; set; }
+    public string? Notes { get; set; }
+
+    // Navigation
+    public virtual Account Account { get; set; } = null!;
+}
+
 /// <summary>
 /// A credit note received from a vendor (returned goods, pricing dispute, short-ship).
 /// Reduces Accounts Payable and reverses the original expense/COGS when posted.

src/PowderCoating.Core/Entities/Payment.cs

@@ -18,6 +18,10 @@ public class Payment : BaseEntity
     /// </summary>
     public int? DepositAccountId { get; set; }
 
+    /// <summary>True once this payment has been matched against a bank statement during reconciliation.</summary>
+    public bool IsCleared { get; set; } = false;
+    public DateTime? ClearedDate { get; set; }
+
     // Navigation
     public virtual Invoice Invoice { get; set; } = null!;
     public virtual ApplicationUser? RecordedBy { get; set; }

src/PowderCoating.Core/Enums/AccountingEnums.cs

@@ -80,6 +80,12 @@ public enum AccountingMethod
     Accrual = 1
 }
 
+public enum BankReconciliationStatus
+{
+    InProgress = 0,
+    Completed = 1
+}
+
 public enum VendorCreditStatus
 {
     Open = 0,

src/PowderCoating.Core/Interfaces/IUnitOfWork.cs

@@ -100,6 +100,9 @@ public interface IUnitOfWork : IDisposable
     IRepository<VendorCreditLineItem> VendorCreditLineItems { get; }
     IRepository<VendorCreditApplication> VendorCreditApplications { get; }
 
+    // Bank Reconciliation
+    IRepository<BankReconciliation> BankReconciliations { get; }
+
     // Notifications — typed repository for IgnoreQueryFilters-based history lookups
     INotificationLogRepository NotificationLogs { get; }
     IRepository<NotificationTemplate> NotificationTemplates { get; }