Phase F: Add Invoice Write-Off, Fixed Assets, Period Locking, and 1099 Tracking

- Invoice Write-Off: WriteOff POST action in InvoicesController posts bad-debt JE (DR bad debt expense / CR AR), reduces customer balance, marks invoice WrittenOff; write-off modal added to Invoice Details view with expense account selector - Fixed Assets: FixedAsset + FixedAssetDepreciationEntry entities with straight-line depreciation; FixedAssetsController (Index/Create/Edit/Details/PostDepreciation/Delete); PostDepreciation auto-generates one JE per asset per period, skips already-posted, fully-depreciated, and disposed assets; full CRUD views + nav link - Period Locking: Company.BookLockedThrough field; AccountingPeriodValidator static helper; lock check added to JE Post and Bill Create (blocks backdating into closed periods); SetPeriodLock action + date picker UI in Company Settings Accounting section - 1099 Tracking: Is1099Vendor flag on Vendor entity + DTOs; checkbox in Create/Edit views; TaxReporting1099 report action + view lists payments by year, flags vendors >= $600; report card added to Reports Landing - Migration AddFixedAssetsLockAnd1099 applied Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
2026-05-10 12:19:32 -04:00
parent a255893ada
commit fde24b09c9
29 changed files with 12520 additions and 3 deletions
@@ -338,6 +338,11 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
    /// <summary>Recurring transaction templates that auto-generate bills or expenses on a schedule; tenant-filtered with soft delete.</summary>
    public DbSet<RecurringTemplate> RecurringTemplates { get; set; }

+    /// <summary>Fixed assets subject to straight-line depreciation; tenant-filtered with soft delete.</summary>
+    public DbSet<FixedAsset> FixedAssets { get; set; }
+    /// <summary>One record per asset per period for each depreciation posting; soft-delete only.</summary>
+    public DbSet<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries { get; set; }
+
    /// <summary>Credit notes received from vendors (returned goods, pricing disputes); tenant-filtered with soft delete.</summary>
    public DbSet<VendorCredit> VendorCredits { get; set; }
    /// <summary>Expense-reversal line items on a vendor credit; soft-delete only.</summary>
@@ -652,6 +657,36 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
        modelBuilder.Entity<RecurringTemplate>().HasQueryFilter(e =>
            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));

+        // Fixed Assets: tenant-filtered with soft delete; depreciation entries soft-delete only
+        modelBuilder.Entity<FixedAsset>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<FixedAssetDepreciationEntry>().HasQueryFilter(e => !e.IsDeleted);
+
+        // FixedAsset → Account (three FKs): NoAction to avoid cascade conflicts; Account has no
+        // reverse collection for FixedAssets so WithMany() is anonymous for each.
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.AssetAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.AssetAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.DepreciationExpenseAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.DepreciationExpenseAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.AccumDepreciationAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.AccumDepreciationAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // FixedAssetDepreciationEntry → JournalEntry: NoAction (entries outlive their JE)
+        modelBuilder.Entity<FixedAssetDepreciationEntry>()
+            .HasOne(e => e.JournalEntry)
+            .WithMany()
+            .HasForeignKey(e => e.JournalEntryId)
+            .OnDelete(DeleteBehavior.NoAction);
+
        // Vendor Credits: tenant-filtered; child rows soft-delete only
        modelBuilder.Entity<VendorCredit>().HasQueryFilter(e =>
            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
@@ -0,0 +1,199 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddFixedAssetsLockAnd1099 : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<bool>(
+                name: "Is1099Vendor",
+                table: "Vendors",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<DateTime>(
+                name: "BookLockedThrough",
+                table: "Companies",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "FixedAssets",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    Name = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    PurchaseDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    PurchaseCost = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    SalvageValue = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    UsefulLifeMonths = table.Column<int>(type: "int", nullable: false),
+                    AccumulatedDepreciation = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    IsDisposed = table.Column<bool>(type: "bit", nullable: false),
+                    DisposalDate = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    AssetAccountId = table.Column<int>(type: "int", nullable: true),
+                    DepreciationExpenseAccountId = table.Column<int>(type: "int", nullable: true),
+                    AccumDepreciationAccountId = table.Column<int>(type: "int", nullable: true),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_FixedAssets", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_AccumDepreciationAccountId",
+                        column: x => x.AccumDepreciationAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_AssetAccountId",
+                        column: x => x.AssetAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_DepreciationExpenseAccountId",
+                        column: x => x.DepreciationExpenseAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "FixedAssetDepreciationEntries",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    FixedAssetId = table.Column<int>(type: "int", nullable: false),
+                    PeriodYear = table.Column<int>(type: "int", nullable: false),
+                    PeriodMonth = table.Column<int>(type: "int", nullable: false),
+                    Amount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    JournalEntryId = table.Column<int>(type: "int", nullable: true),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_FixedAssetDepreciationEntries", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_FixedAssetDepreciationEntries_FixedAssets_FixedAssetId",
+                        column: x => x.FixedAssetId,
+                        principalTable: "FixedAssets",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                    table.ForeignKey(
+                        name: "FK_FixedAssetDepreciationEntries_JournalEntries_JournalEntryId",
+                        column: x => x.JournalEntryId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id");
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4004));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4009));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4011));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssetDepreciationEntries_FixedAssetId",
+                table: "FixedAssetDepreciationEntries",
+                column: "FixedAssetId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssetDepreciationEntries_JournalEntryId",
+                table: "FixedAssetDepreciationEntries",
+                column: "JournalEntryId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_AccumDepreciationAccountId",
+                table: "FixedAssets",
+                column: "AccumDepreciationAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_AssetAccountId",
+                table: "FixedAssets",
+                column: "AssetAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_DepreciationExpenseAccountId",
+                table: "FixedAssets",
+                column: "DepreciationExpenseAccountId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "FixedAssetDepreciationEntries");
+
+            migrationBuilder.DropTable(
+                name: "FixedAssets");
+
+            migrationBuilder.DropColumn(
+                name: "Is1099Vendor",
+                table: "Vendors");
+
+            migrationBuilder.DropColumn(
+                name: "BookLockedThrough",
+                table: "Companies");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(199));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(205));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(206));
+        }
+    }
+}
@@ -1633,6 +1633,9 @@ namespace PowderCoating.Infrastructure.Migrations
                    b.Property<bool>("AiPhotoQuotesEnabled")
                        .HasColumnType("bit");

+                    b.Property<DateTime?>("BookLockedThrough")
+                        .HasColumnType("datetime2");
+
                    b.Property<string>("City")
                        .HasColumnType("nvarchar(max)");

@@ -2994,6 +2997,142 @@ namespace PowderCoating.Infrastructure.Migrations
                    b.ToTable("Expenses");
                });

+            modelBuilder.Entity("PowderCoating.Core.Entities.FixedAsset", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int?>("AccumDepreciationAccountId")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("AccumulatedDepreciation")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int?>("AssetAccountId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int?>("DepreciationExpenseAccountId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Description")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("DisposalDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsDisposed")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("PurchaseCost")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime>("PurchaseDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<decimal>("SalvageValue")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("UsefulLifeMonths")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccumDepreciationAccountId");
+
+                    b.HasIndex("AssetAccountId");
+
+                    b.HasIndex("DepreciationExpenseAccountId");
+
+                    b.ToTable("FixedAssets");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.FixedAssetDepreciationEntry", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("FixedAssetId")
+                        .HasColumnType("int");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<int?>("JournalEntryId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("PeriodMonth")
+                        .HasColumnType("int");
+
+                    b.Property<int>("PeriodYear")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("FixedAssetId");
+
+                    b.HasIndex("JournalEntryId");
+
+                    b.ToTable("FixedAssetDepreciationEntries");
+                });
+
            modelBuilder.Entity("PowderCoating.Core.Entities.GiftCertificate", b =>
                {
                    b.Property<int>("Id")
@@ -6293,7 +6432,7 @@ namespace PowderCoating.Infrastructure.Migrations
                        {
                            Id = 1,
                            CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(199),
+                            CreatedAt = new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4004),
                            Description = "Standard pricing for regular customers",
                            DiscountPercent = 0m,
                            IsActive = true,
@@ -6304,7 +6443,7 @@ namespace PowderCoating.Infrastructure.Migrations
                        {
                            Id = 2,
                            CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(205),
+                            CreatedAt = new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4009),
                            Description = "5% discount for preferred customers",
                            DiscountPercent = 5m,
                            IsActive = true,
@@ -6315,7 +6454,7 @@ namespace PowderCoating.Infrastructure.Migrations
                        {
                            Id = 3,
                            CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(206),
+                            CreatedAt = new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4011),
                            Description = "10% discount for premium customers",
                            DiscountPercent = 10m,
                            IsActive = true,
@@ -8010,6 +8149,9 @@ namespace PowderCoating.Infrastructure.Migrations
                    b.Property<string>("Email")
                        .HasColumnType("nvarchar(max)");

+                    b.Property<bool>("Is1099Vendor")
+                        .HasColumnType("bit");
+
                    b.Property<bool>("IsActive")
                        .HasColumnType("bit");

@@ -8703,6 +8845,48 @@ namespace PowderCoating.Infrastructure.Migrations
                    b.Navigation("Vendor");
                });

+            modelBuilder.Entity("PowderCoating.Core.Entities.FixedAsset", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "AccumDepreciationAccount")
+                        .WithMany()
+                        .HasForeignKey("AccumDepreciationAccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("PowderCoating.Core.Entities.Account", "AssetAccount")
+                        .WithMany()
+                        .HasForeignKey("AssetAccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("PowderCoating.Core.Entities.Account", "DepreciationExpenseAccount")
+                        .WithMany()
+                        .HasForeignKey("DepreciationExpenseAccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.Navigation("AccumDepreciationAccount");
+
+                    b.Navigation("AssetAccount");
+
+                    b.Navigation("DepreciationExpenseAccount");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.FixedAssetDepreciationEntry", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.FixedAsset", "FixedAsset")
+                        .WithMany("DepreciationEntries")
+                        .HasForeignKey("FixedAssetId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("PowderCoating.Core.Entities.JournalEntry", "JournalEntry")
+                        .WithMany()
+                        .HasForeignKey("JournalEntryId")
+                        .OnDelete(DeleteBehavior.NoAction);
+
+                    b.Navigation("FixedAsset");
+
+                    b.Navigation("JournalEntry");
+                });
+
            modelBuilder.Entity("PowderCoating.Core.Entities.GiftCertificate", b =>
                {
                    b.HasOne("PowderCoating.Core.Entities.ApplicationUser", "IssuedBy")
@@ -10012,6 +10196,11 @@ namespace PowderCoating.Infrastructure.Migrations
                    b.Navigation("OvenBatches");
                });

+            modelBuilder.Entity("PowderCoating.Core.Entities.FixedAsset", b =>
+                {
+                    b.Navigation("DepreciationEntries");
+                });
+
            modelBuilder.Entity("PowderCoating.Core.Entities.GiftCertificate", b =>
                {
                    b.Navigation("Redemptions");
@@ -159,6 +159,8 @@ public class UnitOfWork : IUnitOfWork

    // Recurring Transactions
    private IRepository<RecurringTemplate>? _recurringTemplates;
+    private IRepository<FixedAsset>? _fixedAssets;
+    private IRepository<FixedAssetDepreciationEntry>? _fixedAssetDepreciationEntries;

    /// <summary>
    /// Initialises the unit of work with the scoped <paramref name="context"/>.
@@ -567,6 +569,10 @@ public class UnitOfWork : IUnitOfWork
    /// <summary>Repository for <see cref="RecurringTemplate"/> — saved recipes that auto-generate bills or expenses on a schedule.</summary>
    public IRepository<RecurringTemplate> RecurringTemplates =>
        _recurringTemplates ??= new Repository<RecurringTemplate>(_context);
+    public IRepository<FixedAsset> FixedAssets =>
+        _fixedAssets ??= new Repository<FixedAsset>(_context);
+    public IRepository<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries =>
+        _fixedAssetDepreciationEntries ??= new Repository<FixedAssetDepreciationEntry>(_context);

    /// <summary>
    /// Flushes all pending changes in the EF Core change tracker to the database.