Phase G: Add Budgeting and Year-End Close

Budgeting:
- Budget + BudgetLine entities with Jan–Dec monthly columns per GL account
- BudgetsController: Index, Create, Edit, SetDefault, Copy, Delete
- Copy action rolls a budget forward to a new fiscal year
- Budget vs. Actual report (BudgetVsActual): compares monthly budget amounts to
  real P&L by calling GetProfitAndLossAsync once per month; variance shown as
  favorable/unfavorable; year + budget selectors in header
- Views: Budgets/Index, Create, Edit with inline annual totals via budget-edit.js
- Nav link + report card on Landing

Year-End Close:
- YearEndClose entity records each closed year + JE reference for audit trail
- AccountsController.YearEndClose GET (history + form) + CloseYear POST
- Close zeroes all Revenue and Expense/COGS account balances into Retained Earnings
  via IAccountBalanceService and posts a supporting JE dated Dec 31
- Idempotency: rejects attempt to close an already-closed year
- Pre-close checklist in view to guide the workflow
- Nav link under Finance

Migration AddBudgetsAndYearEndClose applied

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

src/PowderCoating.Web/Controllers/ReportsController.cs

@@ -2118,6 +2118,91 @@ public class ReportsController : Controller
         }
     }
 
+    // GET: /Reports/BudgetVsActual
+    /// <summary>
+    /// Budget vs. Actual report: compares a budget's monthly line amounts against real P&amp;L activity
+    /// for the same period. Actual figures come from the same GL queries used by the P&amp;L report.
+    /// If no budgetId is specified, the default budget for the selected year is used automatically.
+    /// </summary>
+    public async Task<IActionResult> BudgetVsActual(int? budgetId, int? year)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+
+        var companyId  = int.TryParse(User.FindFirst("CompanyId")?.Value, out var _bvaid) ? _bvaid : 0;
+        var reportYear = year ?? DateTime.Now.Year;
+
+        // Load all budgets for the year for the selector
+        var allBudgets = (await _unitOfWork.Budgets.FindAsync(b => b.FiscalYear == reportYear))
+            .OrderBy(b => b.Name).ToList();
+
+        Core.Entities.Budget? budget = null;
+        if (budgetId.HasValue)
+            budget = await _unitOfWork.Budgets.GetByIdAsync(budgetId.Value, false, b => b.Lines);
+
+        budget ??= (await _unitOfWork.Budgets.FindAsync(
+            b => b.FiscalYear == reportYear && b.IsDefault, false, b => b.Lines)).FirstOrDefault();
+
+        budget ??= (await _unitOfWork.Budgets.FindAsync(
+            b => b.FiscalYear == reportYear, false, b => b.Lines)).FirstOrDefault();
+
+        ViewBag.ReportYear    = reportYear;
+        ViewBag.Budget        = budget;
+        ViewBag.AllBudgets    = allBudgets;
+        ViewBag.AvailableYears = Enumerable.Range(DateTime.Now.Year - 4, 6).OrderDescending().ToList();
+
+        if (budget == null)
+        {
+            ViewBag.NoBudget = true;
+            return View(new List<BudgetVsActualRow>());
+        }
+
+        // Fetch one P&L per month (12 calls); build a flat dict: accountId → decimal[12]
+        var actualByAccount = new Dictionary<int, decimal[]>();
+        for (int m = 1; m <= 12; m++)
+        {
+            var mFrom = new DateTime(reportYear, m, 1);
+            var mTo   = new DateTime(reportYear, m, DateTime.DaysInMonth(reportYear, m));
+            var mpl   = await _financialReports.GetProfitAndLossAsync(companyId, mFrom, mTo);
+
+            var allPLLines = mpl.RevenueLines
+                .Concat(mpl.CogsLines)
+                .Concat(mpl.ExpenseLines);
+
+            foreach (var pll in allPLLines)
+            {
+                if (!actualByAccount.ContainsKey(pll.AccountId))
+                    actualByAccount[pll.AccountId] = new decimal[12];
+                actualByAccount[pll.AccountId][m - 1] = pll.Amount;
+            }
+        }
+
+        // Load account metadata for budget lines
+        var accountIds = budget.Lines.Select(l => l.AccountId).Distinct().ToList();
+        var accounts   = (await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id)))
+            .ToDictionary(a => a.Id);
+
+        var rows = new List<BudgetVsActualRow>();
+        foreach (var line in budget.Lines)
+        {
+            if (!accounts.TryGetValue(line.AccountId, out var acct)) continue;
+
+            actualByAccount.TryGetValue(line.AccountId, out var monthlyActuals);
+            monthlyActuals ??= new decimal[12];
+
+            rows.Add(new BudgetVsActualRow
+            {
+                AccountId     = acct.Id,
+                AccountNumber = acct.AccountNumber,
+                AccountName   = acct.Name,
+                AccountType   = acct.AccountType,
+                BudgetMonths  = new[] { line.Jan, line.Feb, line.Mar, line.Apr, line.May, line.Jun, line.Jul, line.Aug, line.Sep, line.Oct, line.Nov, line.Dec },
+                ActualMonths  = monthlyActuals
+            });
+        }
+
+        return View(rows.OrderBy(r => r.AccountNumber).ToList());
+    }
+
     // GET: /Reports/TaxReporting1099
     /// <summary>
     /// 1099-NEC report: sums all bill payments + expenses paid to vendors marked Is1099Vendor=true
@@ -2307,6 +2392,20 @@ public class AnalyticsDashboardViewModel
     public int SelectedMonths { get; set; } = 6;
 }
 
+public class BudgetVsActualRow
+{
+    public int         AccountId     { get; set; }
+    public string      AccountNumber { get; set; } = string.Empty;
+    public string      AccountName   { get; set; } = string.Empty;
+    public AccountType AccountType   { get; set; }
+    public decimal[]   BudgetMonths  { get; set; } = new decimal[12];
+    public decimal[]   ActualMonths  { get; set; } = new decimal[12];
+
+    public decimal BudgetAnnual  => BudgetMonths.Sum();
+    public decimal ActualAnnual  => ActualMonths.Sum();
+    public decimal VarianceAnnual => ActualAnnual - BudgetAnnual;
+}
+
 public class Vendor1099Row
 {
     public int     VendorId     { get; set; }