Complete mobile card view coverage for all remaining pages

- CSS fix: change blanket .table-responsive hide to only trigger when
  a .mobile-card-view sibling exists (.mobile-card-view ~ .table-responsive
  and :has() rule) — auto-fixes 60+ forms/reports/detail/help pages that
  were showing blank on mobile by making their tables scroll instead
- Add mobile card views to remaining list pages:
  JobsPriority (overdue jobs, main board, maintenance sections)
  NotificationLogs (email/SMS log entries)
  AiUsageReport (per-company AI usage breakdown)
  GiftCertificates/BulkResult (batch certificate list)
  Inventory/SamplePanels (Need to Order + On Wall tabs)
  BannedIps (active bans + lifted/expired bans)
  OnboardingProgress (per-company activation funnel)
  ReleaseNotes/Manage (versioned changelog entries)
  StorageMigration/Results (file migration status list)

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

CLAUDE.md

@@ -478,6 +478,27 @@ All modules below are fully implemented with controllers, views, and migrations
 - In-stock inventory powder: charge for calculated usage only (surface area × lbs/sqft × unit cost)
 - Tax exempt customers (`Customer.IsTaxExempt`): `TaxPercent` defaults to 0 on quote and invoice create; customer dropdown marks exempt customers with ★
 
+### Pricing Routing Flags — Must Stay In Sync Across All Three Layers
+
+`PricingCalculationService.CalculateQuoteItemPriceAsync` routes each item to the correct pricing path using boolean flags. **These flags MUST exist identically on `QuoteItem`, `JobItem`, and `CreateQuoteItemDto`, AND be mapped in all three `JobItemAssemblyService.CreateJobItem` overloads.**
+
+| Flag | Effect if missing on JobItem |
+|------|------------------------------|
+| `IsAiItem` | Job repriced as calculated item; oven cost double-charged on every save |
+| `IsGenericItem` | ManualUnitPrice ignored; price recalculated from surface area |
+| `IsLaborItem` | Item repriced at surface-area rate instead of hours × labor rate |
+| `IsSalesItem` | ManualUnitPrice ignored; item repriced using coat/surface math |
+
+**Checklist when adding a new pricing routing flag:**
+1. Add the property to `QuoteItem` (Core/Entities)
+2. Add the property to `JobItem` (Core/Entities)
+3. Add it to `CreateQuoteItemDto` (Application/DTOs)
+4. Add it to `JobItemSeed` (private class in JobItemAssemblyService)
+5. Map it in all three `JobItemAssemblyService.CreateJobItem` overloads
+6. Include it in every `existingItemsData` JSON block in job views (`Edit.cshtml`, `EditItems.cshtml`) and in all job controller actions that build `CreateQuoteItemDto` from a `JobItem`
+7. Add a migration if the field is new on a persisted entity
+8. The structural test `PricingRoutingFlags_ExistOnBothQuoteItemAndJobItem` in `JobItemAssemblyServiceTests` will fail until steps 1–3 are done — this is intentional
+
 ### Branding
 - Application name: **Powder Coating Logix**
 - PCL logo: `wwwroot/images/pcl-logo.png` — used in sidebar header (when no tenant logo), login/register pages, sidebar footer

src/PowderCoating.Application/DTOs/AI/AccountingAiDtos.cs

@@ -322,3 +322,214 @@ public class ClaudeAnomalyFlag
     public string? RecommendedAction { get; set; }
     public string? BillNumber { get; set; }
 }
+
+// ── Feature 7: Bank Rec Auto-Match ───────────────────────────────────────────
+
+public class BankRecMatchItem
+{
+    public string EntityType { get; set; } = string.Empty;   // "Payment", "BillPayment", "Expense"
+    public int EntityId { get; set; }
+    public string Date { get; set; } = string.Empty;          // ISO 8601
+    public string Reference { get; set; } = string.Empty;
+    public string Description { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+    public string Direction { get; set; } = string.Empty;     // "deposit" or "payment"
+}
+
+public class AutoMatchRequest
+{
+    public List<BankRecMatchItem> UnclearedItems { get; set; } = new();
+    public decimal BeginningBalance { get; set; }
+    public decimal StatementEndingBalance { get; set; }
+}
+
+public class AutoMatchSuggestion
+{
+    public string EntityType { get; set; } = string.Empty;
+    public int EntityId { get; set; }
+    public double Confidence { get; set; }   // 0.0–1.0
+    public string Reason { get; set; } = string.Empty;
+}
+
+public class AutoMatchResult
+{
+    public bool Success { get; set; }
+    public string? ErrorMessage { get; set; }
+    public List<AutoMatchSuggestion> SuggestedCleared { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+/// <summary>Internal JSON schema that Claude returns for bank rec auto-match.</summary>
+public class ClaudeAutoMatchResponse
+{
+    public List<ClaudeAutoMatchSuggestion> SuggestedCleared { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+public class ClaudeAutoMatchSuggestion
+{
+    public string EntityType { get; set; } = string.Empty;
+    public int EntityId { get; set; }
+    public double Confidence { get; set; }
+    public string Reason { get; set; } = string.Empty;
+}
+
+// ── Feature 8: Late Payment Prediction ───────────────────────────────────────
+
+public class OpenInvoiceSummary
+{
+    public string InvoiceNumber { get; set; } = string.Empty;
+    public decimal BalanceDue { get; set; }
+    public string? DueDateIso { get; set; }
+    public int DaysOverdue { get; set; }
+}
+
+public class LatePaymentCustomerData
+{
+    public string CustomerName { get; set; } = string.Empty;
+    public decimal TotalOwed { get; set; }
+    public double AvgDaysToPay { get; set; }      // historical average
+    public int TotalInvoicesAllTime { get; set; }
+    public int LateInvoicesAllTime { get; set; }
+    public List<OpenInvoiceSummary> OpenInvoices { get; set; } = new();
+}
+
+public class LatePaymentPredictionRequest
+{
+    public string CompanyName { get; set; } = string.Empty;
+    public List<LatePaymentCustomerData> Customers { get; set; } = new();
+}
+
+public class LatePaymentPrediction
+{
+    public string CustomerName { get; set; } = string.Empty;
+    /// <summary>"high", "medium", or "low"</summary>
+    public string RiskLevel { get; set; } = "medium";
+    public int EstimatedDaysToPayment { get; set; }
+    public string Reasoning { get; set; } = string.Empty;
+}
+
+public class LatePaymentPredictionResult
+{
+    public bool Success { get; set; }
+    public string? ErrorMessage { get; set; }
+    public List<LatePaymentPrediction> Predictions { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+/// <summary>Internal JSON schema that Claude returns for late payment predictions.</summary>
+public class ClaudeLatePaymentResponse
+{
+    public List<ClaudeLatePaymentPrediction> Predictions { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+public class ClaudeLatePaymentPrediction
+{
+    public string CustomerName { get; set; } = string.Empty;
+    public string RiskLevel { get; set; } = "medium";
+    public int EstimatedDaysToPayment { get; set; }
+    public string Reasoning { get; set; } = string.Empty;
+}
+
+// ── Feature 9: Natural Language Financial Queries ─────────────────────────────
+
+public class MonthlyFinancialSummary
+{
+    public string Month { get; set; } = string.Empty;   // "YYYY-MM"
+    public decimal Revenue { get; set; }
+    public decimal Expenses { get; set; }
+    public decimal NetIncome { get; set; }
+}
+
+public class FinancialQueryContext
+{
+    public string CompanyName { get; set; } = string.Empty;
+    public string AsOfDate { get; set; } = string.Empty;
+    public decimal TotalRevenueYtd { get; set; }
+    public decimal TotalExpensesYtd { get; set; }
+    public decimal NetIncomeYtd { get; set; }
+    public decimal ArOutstanding { get; set; }
+    public decimal ApOutstanding { get; set; }
+    public List<MonthlyFinancialSummary> Last12Months { get; set; } = new();
+    public List<ExpenseByCategory> ExpensesByCategory { get; set; } = new();
+}
+
+public class FinancialQueryRequest
+{
+    public string Question { get; set; } = string.Empty;
+    public FinancialQueryContext Context { get; set; } = new();
+}
+
+public class FinancialQueryResult
+{
+    public bool Success { get; set; }
+    public string? ErrorMessage { get; set; }
+    public string Answer { get; set; } = string.Empty;
+    public string? FollowUpSuggestion { get; set; }
+    public List<string> RelevantFacts { get; set; } = new();
+}
+
+/// <summary>Internal JSON schema that Claude returns for financial queries.</summary>
+public class ClaudeFinancialQueryResponse
+{
+    public string Answer { get; set; } = string.Empty;
+    public string? FollowUpSuggestion { get; set; }
+    public List<string> RelevantFacts { get; set; } = new();
+}
+
+// ── Feature 10: Recurring Bill Detection ─────────────────────────────────────
+
+public class RecurringBillHistoryItem
+{
+    public string VendorName { get; set; } = string.Empty;
+    public string BillNumber { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+    public string DateIso { get; set; } = string.Empty;
+    public string? Memo { get; set; }
+}
+
+public class RecurringBillDetectionRequest
+{
+    public string CompanyName { get; set; } = string.Empty;
+    public List<RecurringBillHistoryItem> Bills { get; set; } = new();
+}
+
+public class RecurringBillPattern
+{
+    public string VendorName { get; set; } = string.Empty;
+    /// <summary>"monthly", "quarterly", "biannual", "annual"</summary>
+    public string Frequency { get; set; } = string.Empty;
+    public decimal TypicalAmount { get; set; }
+    public string? NextExpectedDateIso { get; set; }
+    /// <summary>"high", "medium", or "low"</summary>
+    public string Confidence { get; set; } = "medium";
+    public string Description { get; set; } = string.Empty;
+    public string? SuggestedAction { get; set; }
+}
+
+public class RecurringBillDetectionResult
+{
+    public bool Success { get; set; }
+    public string? ErrorMessage { get; set; }
+    public List<RecurringBillPattern> Patterns { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+/// <summary>Internal JSON schema that Claude returns for recurring bill detection.</summary>
+public class ClaudeRecurringBillResponse
+{
+    public List<ClaudeRecurringPattern> Patterns { get; set; } = new();
+    public List<string> Insights { get; set; } = new();
+}
+
+public class ClaudeRecurringPattern
+{
+    public string VendorName { get; set; } = string.Empty;
+    public string Frequency { get; set; } = string.Empty;
+    public decimal TypicalAmount { get; set; }
+    public string? NextExpectedDateIso { get; set; }
+    public string Confidence { get; set; } = "medium";
+    public string Description { get; set; } = string.Empty;
+    public string? SuggestedAction { get; set; }
+}

src/PowderCoating.Application/DTOs/Accounting/FinancialReportDtos.cs

@@ -6,6 +6,92 @@ namespace PowderCoating.Application.DTOs.Accounting;
 // without needing a separate round-trip to the company settings.
 
 
+// ── Cash Flow Statement ──────────────────────────────────────────────────────
+
+/// <summary>
+/// Cash Flow Statement using the direct (cash-basis) method for operating activities.
+/// Investing and Financing sections contain line items derived from account-level changes.
+/// BeginningCash + NetChangeInCash should equal EndingCash (within rounding tolerances).
+/// </summary>
+public class CashFlowStatementDto
+{
+    public string CompanyName { get; set; } = string.Empty;
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public AccountingMethod Method { get; set; }
+
+    // ── Operating (direct / cash method) ───────────────────────────────────
+    /// <summary>Customer invoice payments received in the period.</summary>
+    public decimal CashFromCustomers { get; set; }
+    /// <summary>Vendor bill payments made in the period.</summary>
+    public decimal CashToVendors { get; set; }
+    /// <summary>Direct expense payments made in the period (not via bills).</summary>
+    public decimal CashForExpenses { get; set; }
+    public decimal NetOperating => CashFromCustomers - CashToVendors - CashForExpenses;
+
+    // ── Investing ──────────────────────────────────────────────────────────
+    public List<CashFlowLineDto> InvestingLines { get; set; } = new();
+    public decimal NetInvesting => InvestingLines.Sum(l => l.Amount);
+
+    // ── Financing ──────────────────────────────────────────────────────────
+    public List<CashFlowLineDto> FinancingLines { get; set; } = new();
+    public decimal NetFinancing => FinancingLines.Sum(l => l.Amount);
+
+    // ── Summary ────────────────────────────────────────────────────────────
+    public decimal BeginningCash { get; set; }
+    public decimal NetChangeInCash => NetOperating + NetInvesting + NetFinancing;
+    public decimal EndingCash => BeginningCash + NetChangeInCash;
+}
+
+/// <summary>A single line in the Investing or Financing section of the Cash Flow Statement.</summary>
+public class CashFlowLineDto
+{
+    public string Label { get; set; } = string.Empty;
+    /// <summary>Positive = cash inflow, negative = cash outflow.</summary>
+    public decimal Amount { get; set; }
+}
+
+// ── Customer / Vendor Statements ─────────────────────────────────────────────
+
+public class CustomerStatementDto
+{
+    public int CustomerId { get; set; }
+    public string CustomerName { get; set; } = string.Empty;
+    public string CompanyName { get; set; } = string.Empty;
+    public string? CustomerAddress { get; set; }
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public decimal OpeningBalance { get; set; }
+    public List<StatementLineDto> Lines { get; set; } = new();
+    public decimal ClosingBalance { get; set; }
+}
+
+public class VendorStatementDto
+{
+    public int VendorId { get; set; }
+    public string VendorName { get; set; } = string.Empty;
+    public string CompanyName { get; set; } = string.Empty;
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public decimal OpeningBalance { get; set; }
+    public List<StatementLineDto> Lines { get; set; } = new();
+    public decimal ClosingBalance { get; set; }
+}
+
+public class StatementLineDto
+{
+    public DateTime Date { get; set; }
+    /// <summary>E.g., "Invoice", "Payment", "Credit Applied", "Deposit Applied".</summary>
+    public string Type { get; set; } = string.Empty;
+    public string Reference { get; set; } = string.Empty;
+    public string Description { get; set; } = string.Empty;
+    /// <summary>Amount added to the balance (invoice for customer, bill for vendor).</summary>
+    public decimal? Debit { get; set; }
+    /// <summary>Amount reducing the balance (payment, credit).</summary>
+    public decimal? Credit { get; set; }
+    public decimal RunningBalance { get; set; }
+}
+
 // ── AP Aging ──────────────────────────────────────────────────────────────────
 
 public class ApAgingReportDto

src/PowderCoating.Application/DTOs/Company/CompanyDtos.cs

@@ -71,6 +71,11 @@ public class CompanyListDto
     public bool WizardCompleted { get; set; }
     public DateTime? WizardCompletedAt { get; set; }
     public string? WizardCompletedByName { get; set; }
+
+    // Health signals — populated by CompaniesController.Index after the count summary query
+    public int HealthScore { get; set; }
+    public string HealthRisk { get; set; } = "Healthy";
+    public DateTime? LastLoginDate { get; set; }
 }
 
 /// <summary>

src/PowderCoating.Application/DTOs/Company/CompanyPreferencesDtos.cs

@@ -59,6 +59,9 @@ public class CompanyPreferencesDto
     // Blank Work Order PDF Template
     public string WoAccentColor { get; set; } = "#374151";
     public string? WoTerms { get; set; }
+
+    // Kiosk settings
+    public string KioskIntakeOutput { get; set; } = "Quote";
 }
 
 public class UpdateAppDefaultsDto
@@ -136,3 +139,11 @@ public class UpdateWorkOrderTemplateDto
     public string WoAccentColor { get; set; } = "#374151";
     [StringLength(2000)] public string? WoTerms { get; set; }
 }
+
+
+public class UpdateKioskSettingsDto
+{
+    /// <summary>"Quote" (default) or "Job" — what the kiosk creates on submission.</summary>
+    [Required]
+    public string KioskIntakeOutput { get; set; } = "Quote";
+}

src/PowderCoating.Application/DTOs/Customer/CustomerDtos.cs

@@ -140,12 +140,12 @@ public class CreateCustomerDto : IValidatableObject
                 new[] { nameof(CompanyName), nameof(ContactFirstName), nameof(ContactLastName) });
         }
 
-        // At least one contact method is required (Email OR Phone)
+        // At least one contact method is required (Email, Phone, or Mobile Phone)
-        if (string.IsNullOrWhiteSpace(Email) && string.IsNullOrWhiteSpace(Phone))
+        if (string.IsNullOrWhiteSpace(Email) && string.IsNullOrWhiteSpace(Phone) && string.IsNullOrWhiteSpace(MobilePhone))
         {
             yield return new ValidationResult(
-                "Please provide at least one contact method (Email or Phone)",
+                "Please provide at least one contact method (Email, Phone, or Mobile Phone)",
-                new[] { nameof(Email), nameof(Phone) });
+                new[] { nameof(Email), nameof(Phone), nameof(MobilePhone) });
         }
 
         // Validate each address in comma-separated email fields

src/PowderCoating.Application/DTOs/GiftCertificate/GiftCertificateDtos.cs

@@ -16,6 +16,7 @@ public class GiftCertificateListDto
     public GiftCertificateStatus Status { get; set; }
     public DateTime IssueDate { get; set; }
     public DateTime? ExpiryDate { get; set; }
+    public Guid? BatchId { get; set; }
 }
 
 public class GiftCertificateDto : GiftCertificateListDto
@@ -87,3 +88,27 @@ public class RedeemGiftCertificateDto
     [Range(0.01, 9999.99)]
     public decimal Amount { get; set; }
 }
+
+public class BulkCreateGiftCertificateDto
+{
+    [Required]
+    [Range(1, 500, ErrorMessage = "Quantity must be between 1 and 500.")]
+    [Display(Name = "Number of Certificates")]
+    public int Quantity { get; set; } = 25;
+
+    [Required]
+    [Range(1.00, 9999.99, ErrorMessage = "Amount must be between $1.00 and $9,999.99.")]
+    [Display(Name = "Face Value (each)")]
+    public decimal Amount { get; set; }
+
+    [Required]
+    [Display(Name = "Issued Reason")]
+    public GiftCertificateIssuedReason IssuedReason { get; set; } = GiftCertificateIssuedReason.Promotional;
+
+    [Display(Name = "Expiry Date (optional)")]
+    public DateTime? ExpiryDate { get; set; }
+
+    [StringLength(1000)]
+    [Display(Name = "Event / Notes (applied to all certificates)")]
+    public string? Notes { get; set; }
+}

src/PowderCoating.Application/DTOs/Invoice/InvoiceDtos.cs

@@ -32,7 +32,9 @@ public class InvoiceDto
     public string CustomerName { get; set; } = string.Empty;
     public string? CustomerEmail { get; set; }
     public string? CustomerPhone { get; set; }
+    public string? CustomerMobilePhone { get; set; }
     public bool CustomerNotifyByEmail { get; set; }
+    public bool CustomerNotifyBySms { get; set; }
     public string? PreparedById { get; set; }
     public string? PreparedByName { get; set; }
     public InvoiceStatus Status { get; set; }
@@ -82,6 +84,10 @@ public class CreateInvoiceDto
     public string? InternalNotes { get; set; }
     public string? Terms { get; set; }
     public string? CustomerPO { get; set; }
+    /// <summary>Early-payment discount percentage parsed from the customer's payment terms (e.g., 2.0 for "2/10 Net 30"). Informational — does not auto-apply.</summary>
+    public decimal EarlyPaymentDiscountPercent { get; set; }
+    /// <summary>Number of days within which the early-payment discount applies (e.g., 10 for "2/10 Net 30").</summary>
+    public int EarlyPaymentDiscountDays { get; set; }
     public List<CreateInvoiceItemDto> InvoiceItems { get; set; } = new();
 }
 

src/PowderCoating.Application/DTOs/Invoice/RefundCreditDtos.cs

@@ -36,6 +36,8 @@ public class IssueRefundDto
     public decimal Amount { get; set; }
     public DateTime RefundDate { get; set; } = DateTime.Today;
     public PaymentMethod RefundMethod { get; set; }
+    /// <summary>Bank/cash account money leaves when issuing a cash/card refund. Null for store credit.</summary>
+    public int? DepositAccountId { get; set; }
     public string Reason { get; set; } = string.Empty;
     public string? Reference { get; set; }
     public string? Notes { get; set; }

src/PowderCoating.Application/DTOs/Job/JobDtos.cs

@@ -515,6 +515,9 @@ public class JobEditItemsViewModel
     public string JobNumber { get; set; } = string.Empty;
     public int? CustomerId { get; set; }
     public decimal TaxPercent { get; set; }
+    public int? OvenCostId { get; set; }
+    public int OvenBatches { get; set; } = 1;
+    public int? OvenCycleMinutes { get; set; }
     public List<CreateQuoteItemDto> JobItems { get; set; } = new();
 }
 

src/PowderCoating.Application/DTOs/Kiosk/KioskDtos.cs

@@ -0,0 +1,88 @@
+using System.ComponentModel.DataAnnotations;
+using PowderCoating.Core.Enums;
+
+namespace PowderCoating.Application.DTOs.Kiosk;
+
+// ── Staff-facing ──────────────────────────────────────────────────────────────
+
+/// <summary>Input for sending a remote intake link to a customer by email.</summary>
+public class SendRemoteLinkDto
+{
+    [Required, EmailAddress]
+    public string Email { get; set; } = string.Empty;
+
+    /// <summary>Optional — used to personalise the email greeting.</summary>
+    public string? CustomerName { get; set; }
+}
+
+// ── Customer-facing step DTOs ─────────────────────────────────────────────────
+
+/// <summary>Step 1 — Contact information submitted by the customer.</summary>
+public class SubmitKioskContactDto
+{
+    [Required, MaxLength(100)]
+    public string FirstName { get; set; } = string.Empty;
+
+    [Required, MaxLength(100)]
+    public string LastName { get; set; } = string.Empty;
+
+    [Required, Phone]
+    public string Phone { get; set; } = string.Empty;
+
+    [Required, EmailAddress]
+    public string Email { get; set; } = string.Empty;
+
+    public bool IsReturningCustomer { get; set; }
+}
+
+/// <summary>Step 2 — Job description submitted by the customer.</summary>
+public class SubmitKioskJobDto
+{
+    [Required, MaxLength(2000)]
+    public string JobDescription { get; set; } = string.Empty;
+
+    public string? HowDidYouHearAboutUs { get; set; }
+}
+
+/// <summary>Step 3 — Terms agreement (+ optional drawn signature for in-person sessions).</summary>
+public class SubmitKioskTermsDto
+{
+    [Required]
+    [Range(typeof(bool), "true", "true", ErrorMessage = "You must agree to the terms to continue.")]
+    public bool AgreedToTerms { get; set; }
+
+    public bool SmsOptIn { get; set; }
+
+    /// <summary>Base-64 PNG from signature_pad; required for InPerson sessions, null for Remote.</summary>
+    public string? SignatureDataBase64 { get; set; }
+}
+
+// ── Staff review list ─────────────────────────────────────────────────────────
+
+/// <summary>One row in the Kiosk Intakes staff review list.</summary>
+public class KioskSessionListDto
+{
+    public int              Id                 { get; set; }
+    public Guid             SessionToken       { get; set; }
+    public KioskSessionType SessionType        { get; set; }
+    public KioskSessionStatus Status           { get; set; }
+    public string           CustomerFirstName  { get; set; } = string.Empty;
+    public string           CustomerLastName   { get; set; } = string.Empty;
+    public string           CustomerEmail      { get; set; } = string.Empty;
+    public string           CustomerPhone      { get; set; } = string.Empty;
+    public string           JobDescription     { get; set; } = string.Empty;
+    public bool             SmsOptIn           { get; set; }
+    public DateTime?        SubmittedAt        { get; set; }
+    public DateTime         ExpiresAt          { get; set; }
+    public int?             LinkedCustomerId   { get; set; }
+    public int?             LinkedJobId        { get; set; }
+    public int?             LinkedQuoteId      { get; set; }
+    public string?          RemoteLinkEmail    { get; set; }
+
+    public string CustomerFullName => $"{CustomerFirstName} {CustomerLastName}".Trim();
+    public string JobDescriptionSnippet =>
+        JobDescription.Length > 80 ? JobDescription[..80] + "…" : JobDescription;
+    public bool IsConverted => LinkedJobId.HasValue || LinkedQuoteId.HasValue;
+    public bool IsExpired   => Status == KioskSessionStatus.Expired ||
+                               (Status == KioskSessionStatus.Active && DateTime.UtcNow > ExpiresAt);
+}

src/PowderCoating.Application/DTOs/User/UserManagementDtos.cs

@@ -41,6 +41,8 @@ public class CompanyUserDto
     public bool CanManageMaintenance { get; set; }
     public bool CanManageInvoices { get; set; }
     public bool CanViewReports { get; set; }
+    public bool CanManageBills { get; set; }
+    public bool CanManageAccounting { get; set; }
 }
 
 /// <summary>
@@ -156,6 +158,12 @@ public class CreateCompanyUserDto
     [Display(Name = "Can View Reports")]
     public bool CanViewReports { get; set; }
 
+    [Display(Name = "Can Manage Bills & AP")]
+    public bool CanManageBills { get; set; }
+
+    [Display(Name = "Can Manage Accounting")]
+    public bool CanManageAccounting { get; set; }
+
     [Display(Name = "Send Welcome Email")]
     public bool SendWelcomeEmail { get; set; } = true;
 }
@@ -258,4 +266,10 @@ public class UpdateCompanyUserDto
 
     [Display(Name = "Can View Reports")]
     public bool CanViewReports { get; set; }
+
+    [Display(Name = "Can Manage Bills & AP")]
+    public bool CanManageBills { get; set; }
+
+    [Display(Name = "Can Manage Accounting")]
+    public bool CanManageAccounting { get; set; }
 }

src/PowderCoating.Application/DTOs/Vendor/VendorDtos.cs

@@ -120,6 +120,9 @@ public class CreateVendorDto
     [Display(Name = "Preferred Vendor")]
     public bool IsPreferred { get; set; } = false;
 
+    [Display(Name = "1099 Vendor")]
+    public bool Is1099Vendor { get; set; } = false;
+
     [Display(Name = "Default Expense Account")]
     public int? DefaultExpenseAccountId { get; set; }
 }
@@ -201,6 +204,9 @@ public class UpdateVendorDto
     [Display(Name = "Preferred Vendor")]
     public bool IsPreferred { get; set; }
 
+    [Display(Name = "1099 Vendor")]
+    public bool Is1099Vendor { get; set; }
+
     [Display(Name = "Default Expense Account")]
     public int? DefaultExpenseAccountId { get; set; }
 }

src/PowderCoating.Application/Interfaces/IAccountingAiService.cs

@@ -43,4 +43,33 @@ public interface IAccountingAiService
     /// Returns a ranked list of flagged items with recommended actions.
     /// </summary>
     Task<AnomalyDetectionResult> DetectAnomaliesAsync(AnomalyDetectionRequest request);
+
+    /// <summary>
+    /// Suggests which uncleared bank rec items should be marked as cleared to reconcile
+    /// a statement. Returns a ranked list of suggestions with confidence scores based on
+    /// amount/date patterns and the gap between the current cleared balance and the
+    /// statement ending balance.
+    /// </summary>
+    Task<AutoMatchResult> AutoMatchReconciliationAsync(AutoMatchRequest request);
+
+    /// <summary>
+    /// Predicts likelihood of late payment for each open AR customer using their historical
+    /// payment behavior (avg days to pay, late rate) combined with current overdue status.
+    /// Returns risk levels (high/medium/low) and estimated days to collection.
+    /// </summary>
+    Task<LatePaymentPredictionResult> PredictLatePaymentsAsync(LatePaymentPredictionRequest request);
+
+    /// <summary>
+    /// Answers a plain-English financial question (e.g. "What did we spend on powder last quarter?")
+    /// using pre-loaded company financial context. Returns a direct answer, supporting facts,
+    /// and an optional follow-up question suggestion.
+    /// </summary>
+    Task<FinancialQueryResult> AnswerFinancialQueryAsync(FinancialQueryRequest request);
+
+    /// <summary>
+    /// Analyzes 6–12 months of bill history to detect recurring payment patterns per vendor.
+    /// Returns detected patterns with frequency, typical amount, next expected date, and
+    /// suggested actions (e.g. set a reminder, create a template).
+    /// </summary>
+    Task<RecurringBillDetectionResult> DetectRecurringBillsAsync(RecurringBillDetectionRequest request);
 }

src/PowderCoating.Application/Interfaces/IFinancialReportService.cs

@@ -35,4 +35,18 @@ public interface IFinancialReportService
 
     /// <summary>Looks up the accounting method configured for the given company. Returns Accrual if not found.</summary>
     Task<AccountingMethod> GetCompanyAccountingMethodAsync(int companyId);
+
+    /// <summary>Returns a dated activity statement for a customer showing opening balance, all transactions in the period, and closing balance.</summary>
+    Task<CustomerStatementDto> GetCustomerStatementAsync(int companyId, int customerId, DateTime from, DateTime to);
+
+    /// <summary>Returns a dated activity statement for a vendor showing opening balance, all transactions in the period, and closing balance.</summary>
+    Task<VendorStatementDto> GetVendorStatementAsync(int companyId, int vendorId, DateTime from, DateTime to);
+
+    /// <summary>
+    /// Returns a Cash Flow Statement for the period using the direct (cash-basis) method for
+    /// operating activities. Investing and Financing sections are derived from account-level data.
+    /// BeginningCash is computed from all cash/bank account credits and debits prior to
+    /// <paramref name="from"/>; EndingCash adds the net change during the period.
+    /// </summary>
+    Task<CashFlowStatementDto> GetCashFlowStatementAsync(int companyId, DateTime from, DateTime to);
 }

src/PowderCoating.Application/Interfaces/INotificationService.cs

@@ -58,7 +58,7 @@ public interface INotificationService
     /// Notify customer when an invoice has been sent.
     /// Optionally includes an online payment link in the email body.
     /// </summary>
-    Task NotifyInvoiceSentAsync(Invoice invoice, byte[]? pdfAttachment = null, string? pdfFilename = null, string? paymentUrl = null, string? overrideEmail = null);
+    Task NotifyInvoiceSentAsync(Invoice invoice, byte[]? pdfAttachment = null, string? pdfFilename = null, string? paymentUrl = null, string? overrideEmail = null, bool sendSms = false, string? viewUrl = null);
 
     /// <summary>
     /// Notify customer (internal) when a payment has been recorded on an invoice.

src/PowderCoating.Application/Interfaces/IPdfService.cs

@@ -44,10 +44,17 @@ public interface IPdfService
     Task<byte[]> GenerateSalesTaxReportPdfAsync(SalesTaxReportDto dto);
     Task<byte[]> GenerateApAgingPdfAsync(ApAgingReportDto dto);
     Task<byte[]> GenerateTrialBalancePdfAsync(TrialBalanceDto dto);
+    Task<byte[]> GenerateCashFlowStatementPdfAsync(CashFlowStatementDto dto);
 
     Task<byte[]> GenerateGiftCertificatePdfAsync(
         GiftCertificateDto cert,
         byte[]? companyLogo,
         string? companyLogoContentType,
         CompanyInfoDto companyInfo);
+
+    Task<byte[]> GenerateBulkGiftCertificatePdfAsync(
+        IList<GiftCertificateDto> certs,
+        byte[]? companyLogo,
+        string? companyLogoContentType,
+        CompanyInfoDto companyInfo);
 }

src/PowderCoating.Application/Mappings/CompanyProfile.cs

@@ -54,5 +54,6 @@ public class CompanyProfile : Profile
         CreateMap<UpdateQuoteTemplateDto, CompanyPreferences>();
         CreateMap<UpdateInvoiceTemplateDto, CompanyPreferences>();
         CreateMap<UpdateWorkOrderTemplateDto, CompanyPreferences>();
+        CreateMap<UpdateKioskSettingsDto, CompanyPreferences>();
     }
 }

src/PowderCoating.Application/Mappings/InvoiceProfile.cs

@@ -28,7 +28,9 @@ public class InvoiceProfile : Profile
                 ? (s.Customer.BillingEmail ?? s.Customer.Email)
                 : null))
             .ForMember(d => d.CustomerPhone, o => o.MapFrom(s => s.Customer != null ? s.Customer.Phone : null))
+            .ForMember(d => d.CustomerMobilePhone, o => o.MapFrom(s => s.Customer != null ? s.Customer.MobilePhone : null))
             .ForMember(d => d.CustomerNotifyByEmail, o => o.MapFrom(s => s.Customer == null || s.Customer.NotifyByEmail))
+            .ForMember(d => d.CustomerNotifyBySms, o => o.MapFrom(s => s.Customer != null && s.Customer.NotifyBySms))
             .ForMember(d => d.PreparedByName, o => o.MapFrom(s => s.PreparedBy != null
                 ? $"{s.PreparedBy.FirstName} {s.PreparedBy.LastName}".Trim()
                 : null))

src/PowderCoating.Application/Services/JobItemAssemblyService.cs

@@ -21,6 +21,7 @@ public class JobItemAssemblyService : IJobItemAssemblyService
                 IsGenericItem = source.IsGenericItem,
                 IsLaborItem = source.IsLaborItem,
                 IsSalesItem = source.IsSalesItem,
+                IsAiItem = source.IsAiItem,
                 Sku = source.Sku,
                 ManualUnitPrice = source.ManualUnitPrice,
                 PowderCostOverride = source.PowderCostOverride,
@@ -106,6 +107,7 @@ public class JobItemAssemblyService : IJobItemAssemblyService
                 IsGenericItem = source.IsGenericItem,
                 IsLaborItem = source.IsLaborItem,
                 IsSalesItem = source.IsSalesItem,
+                IsAiItem = source.IsAiItem,
                 Sku = source.Sku,
                 ManualUnitPrice = source.ManualUnitPrice,
                 PowderCostOverride = source.PowderCostOverride,
@@ -191,6 +193,7 @@ public class JobItemAssemblyService : IJobItemAssemblyService
                 IsGenericItem = source.IsGenericItem,
                 IsLaborItem = source.IsLaborItem,
                 IsSalesItem = source.IsSalesItem,
+                IsAiItem = source.IsAiItem,
                 Sku = source.Sku,
                 ManualUnitPrice = source.ManualUnitPrice,
                 PowderCostOverride = source.PowderCostOverride,
@@ -270,6 +273,7 @@ public class JobItemAssemblyService : IJobItemAssemblyService
             IsGenericItem = seed.IsGenericItem,
             IsLaborItem = seed.IsLaborItem,
             IsSalesItem = seed.IsSalesItem,
+            IsAiItem = seed.IsAiItem,
             Sku = seed.Sku,
             ManualUnitPrice = seed.ManualUnitPrice,
             PowderCostOverride = seed.PowderCostOverride,
@@ -364,6 +368,7 @@ public class JobItemAssemblyService : IJobItemAssemblyService
         public bool IsGenericItem { get; init; }
         public bool IsLaborItem { get; init; }
         public bool IsSalesItem { get; init; }
+        public bool IsAiItem { get; init; }
         public string? Sku { get; init; }
         public decimal? ManualUnitPrice { get; init; }
         public decimal? PowderCostOverride { get; init; }

src/PowderCoating.Application/Services/PdfService.cs

@@ -1858,6 +1858,50 @@ public class PdfService : IPdfService
         });
     }
 
+    /// <summary>
+    /// Generates a multi-page PDF containing one gift certificate per page, all using the same
+    /// branded layout as the single-certificate download. Used for bulk print runs (car shows,
+    /// promotions) so staff can hand-cut and distribute a full batch from one print job.
+    /// </summary>
+    public async Task<byte[]> GenerateBulkGiftCertificatePdfAsync(
+        IList<GiftCertificateDto> certs,
+        byte[]? companyLogo,
+        string? companyLogoContentType,
+        CompanyInfoDto companyInfo)
+    {
+        QuestPDF.Settings.License = LicenseType.Community;
+        const string accent = "#7c3aed";
+        const string gold = "#b45309";
+
+        return await Task.Run(() =>
+        {
+            var doc = Document.Create(container =>
+            {
+                foreach (var cert in certs)
+                {
+                    container.Page(page =>
+                    {
+                        page.Size(PageSizes.Letter);
+                        page.Margin(0.75f, Unit.Inch);
+                        page.PageColor(Colors.White);
+                        page.DefaultTextStyle(x => x.FontSize(10).FontFamily("Arial"));
+
+                        page.Content().Element(c => ComposeGiftCertificateContent(c, cert, companyInfo, companyLogo, accent, gold));
+
+                        page.Footer().AlignCenter().Text(text =>
+                        {
+                            text.Span(companyInfo.CompanyName).FontSize(8).FontColor(Colors.Grey.Darken1);
+                            if (!string.IsNullOrWhiteSpace(companyInfo.Phone))
+                                text.Span($"  ·  {FormatPhoneNumber(companyInfo.Phone)}").FontSize(8).FontColor(Colors.Grey.Darken1);
+                        });
+                    });
+                }
+            });
+
+            return doc.GeneratePdf();
+        });
+    }
+
     /// <summary>
     /// Composes the gift certificate body with a decorative double-border frame (outer purple 3pt,
     /// inner gold 1pt) that gives the document a premium printed-certificate appearance. Inside the
@@ -2593,4 +2637,120 @@ public class PdfService : IPdfService
             return document.GeneratePdf();
         });
     }
+
+    /// <summary>
+    /// Generates a Cash Flow Statement PDF with three sections (Operating, Investing, Financing)
+    /// plus a summary reconciling beginning → ending cash. Uses a teal accent palette to
+    /// visually distinguish it from the other financial statements.
+    /// </summary>
+    public async Task<byte[]> GenerateCashFlowStatementPdfAsync(CashFlowStatementDto dto)
+    {
+        QuestPDF.Settings.License = LicenseType.Community;
+        const string accent = "#0891b2";
+
+        return await Task.Run(() =>
+        {
+            var document = Document.Create(container =>
+            {
+                container.Page(page =>
+                {
+                    page.Size(PageSizes.Letter);
+                    page.Margin(0.6f, Unit.Inch);
+                    page.PageColor(Colors.White);
+                    page.DefaultTextStyle(x => x.FontSize(9).FontFamily("Arial"));
+
+                    page.Header().Element(c => ComposeReportHeader(c, dto.CompanyName, "Cash Flow Statement",
+                        $"{dto.From:MMMM d, yyyy} – {dto.To:MMMM d, yyyy}", accent));
+
+                    page.Content().PaddingTop(12).Column(col =>
+                    {
+                        col.Spacing(4);
+
+                        // ── Operating Activities ──────────────────────────────────────
+                        col.Item().Text("Operating Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            CfRow(t, "Cash Received from Customers", dto.CashFromCustomers, false);
+                            CfRow(t, "Cash Paid to Vendors (Bills)", -dto.CashToVendors, false);
+                            CfRow(t, "Cash Paid for Expenses", -dto.CashForExpenses, false);
+                            CfTotalRow(t, "Net Cash from Operating Activities", dto.NetOperating);
+                        });
+
+                        col.Item().PaddingTop(10).Text("Investing Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            if (dto.InvestingLines.Count == 0)
+                                CfRow(t, "No investing activities recorded", 0, true);
+                            else
+                                foreach (var line in dto.InvestingLines)
+                                    CfRow(t, line.Label, line.Amount, false);
+                            CfTotalRow(t, "Net Cash from Investing Activities", dto.NetInvesting);
+                        });
+
+                        col.Item().PaddingTop(10).Text("Financing Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            if (dto.FinancingLines.Count == 0)
+                                CfRow(t, "No financing activities recorded", 0, true);
+                            else
+                                foreach (var line in dto.FinancingLines)
+                                    CfRow(t, line.Label, line.Amount, false);
+                            CfTotalRow(t, "Net Cash from Financing Activities", dto.NetFinancing);
+                        });
+
+                        // ── Summary ───────────────────────────────────────────────────
+                        col.Item().PaddingTop(12).Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+
+                            void SumRow(string label, decimal amount, bool bold = false)
+                            {
+                                var bg = bold ? "#e0f2fe" : "#ffffff";
+                                var lText = t.Cell().Background(bg).PaddingVertical(4).PaddingHorizontal(6).Text(label).FontSize(9);
+                                if (bold) lText.Bold();
+                                var vText = t.Cell().Background(bg).PaddingVertical(4).PaddingHorizontal(6).AlignRight()
+                                    .Text(amount.ToString("C")).FontSize(9)
+                                    .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+                                if (bold) vText.Bold();
+                            }
+
+                            SumRow("Beginning Cash Balance", dto.BeginningCash);
+                            SumRow("Net Change in Cash", dto.NetChangeInCash);
+                            SumRow("Ending Cash Balance", dto.EndingCash, bold: true);
+                        });
+                    });
+
+                    page.Footer().AlignCenter().Text(text =>
+                    {
+                        text.CurrentPageNumber(); text.Span(" / "); text.TotalPages();
+                        text.Span($"  ·  {dto.CompanyName}  ·  Generated {DateTime.Now:MMM d, yyyy}").FontSize(8).FontColor(Colors.Grey.Darken1);
+                    });
+                });
+            });
+            return document.GeneratePdf();
+        });
+
+        static void CfRow(TableDescriptor t, string label, decimal amount, bool muted)
+        {
+            t.Cell().BorderBottom(0.5f).BorderColor("#e5e7eb")
+                .PaddingVertical(3).PaddingHorizontal(6)
+                .Text(label).FontSize(9).FontColor(muted ? Colors.Grey.Medium : Colors.Black);
+            t.Cell().BorderBottom(0.5f).BorderColor("#e5e7eb")
+                .PaddingVertical(3).PaddingHorizontal(6).AlignRight()
+                .Text(muted ? "" : amount.ToString("C")).FontSize(9)
+                .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+        }
+
+        static void CfTotalRow(TableDescriptor t, string label, decimal amount)
+        {
+            t.Cell().Background("#f0f9ff").PaddingVertical(4).PaddingHorizontal(6)
+                .Text(label).Bold().FontSize(9);
+            t.Cell().Background("#f0f9ff").PaddingVertical(4).PaddingHorizontal(6).AlignRight()
+                .Text(amount.ToString("C")).Bold().FontSize(9)
+                .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+        }
+    }
 }

src/PowderCoating.Application/Services/PricingCalculationService.cs

@@ -590,53 +590,9 @@ public class PricingCalculationService : IPricingCalculationService
         {
             QuoteItemPricingResult itemResult;
 
-            // Catalog items - if they have coats, add coat costs to catalog base price
+            // All items (catalog and calculated) go through CalculateQuoteItemPriceAsync, which
-            if (item.CatalogItemId.HasValue)
+            // handles PowderCostOverride, prep cost inclusion, and all item type variants.
-            {
-                var catalogItem = await _unitOfWork.CatalogItems.GetByIdAsync(item.CatalogItemId.Value);
-                if (catalogItem != null)
-                {
-                    // If the catalog item has coats, calculate using CalculateQuoteItemPriceAsync
-                    // (which already includes the catalog base price + coat costs)
-                    if (item.Coats != null && item.Coats.Any())
-                    {
-                        // CalculateQuoteItemPriceAsync already adds catalog base price to coat costs
             itemResult = await CalculateQuoteItemPriceAsync(item, companyId, ovenCostOverride);
-                    }
-                    else
-                    {
-                        // No coats - use simple catalog default price
-                        var catalogItemTotal = catalogItem.DefaultPrice * item.Quantity;
-                        itemResult = new QuoteItemPricingResult
-                        {
-                            MaterialCost = 0,
-                            LaborCost = 0,
-                            EquipmentCost = 0,
-                            ItemSubtotal = catalogItemTotal,
-                            UnitPrice = catalogItem.DefaultPrice,
-                            TotalPrice = catalogItemTotal
-                        };
-                    }
-                }
-                else
-                {
-                    // Catalog item not found, create zero result
-                    itemResult = new QuoteItemPricingResult
-                    {
-                        MaterialCost = 0,
-                        LaborCost = 0,
-                        EquipmentCost = 0,
-                        ItemSubtotal = 0,
-                        UnitPrice = 0,
-                        TotalPrice = 0
-                    };
-                }
-            }
-            else
-            {
-                // Calculated items use the full pricing calculation
-                itemResult = await CalculateQuoteItemPriceAsync(item, companyId, ovenCostOverride);
-            }
 
             itemResults.Add(itemResult);
         }

src/PowderCoating.Application/Services/QuotePricingAssemblyService.cs

@@ -104,8 +104,11 @@ public class QuotePricingAssemblyService : IQuotePricingAssemblyService
             var catalogItem = await _unitOfWork.CatalogItems.GetByIdAsync(itemDto.CatalogItemId.Value);
             if (catalogItem != null)
             {
-                item.UnitPrice = catalogItem.DefaultPrice;
+                var unitPrice = itemDto.PowderCostOverride is > 0
-                item.TotalPrice = catalogItem.DefaultPrice * itemDto.Quantity;
+                    ? itemDto.PowderCostOverride.Value
+                    : catalogItem.DefaultPrice;
+                item.UnitPrice = unitPrice;
+                item.TotalPrice = unitPrice * itemDto.Quantity;
                 _logger.LogInformation("Catalog item no coats: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
             }
 

src/PowderCoating.Core/Entities/Accounting.cs

@@ -246,6 +246,8 @@ public class VendorCredit : BaseEntity
     public decimal Total { get; set; }
     public decimal RemainingAmount { get; set; }
     public string? Memo { get; set; }
+    /// <summary>Set by Post() when GL entries are made (DR AP / CR expense lines). Null = unposted.</summary>
+    public DateTime? PostedDate { get; set; }
 
     // Navigation
     public virtual Vendor Vendor { get; set; } = null!;
@@ -285,3 +287,172 @@ public class VendorCreditApplication : BaseEntity
     public virtual VendorCredit VendorCredit { get; set; } = null!;
     public virtual Bill Bill { get; set; } = null!;
 }
+
+/// <summary>
+/// A saved recipe for a document that should be automatically created on a recurring schedule.
+/// The <see cref="TemplateData"/> column stores a JSON blob whose schema depends on
+/// <see cref="TemplateType"/>: see <c>RecurringTransactionService</c> for the exact shape.
+/// <para>
+/// Bills are created as Draft so the user can review before posting.
+/// Expenses are created immediately (already-paid transactions).
+/// </para>
+/// Numbering: REC-YYMM-####
+/// </summary>
+public class RecurringTemplate : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public RecurringTemplateType TemplateType { get; set; }
+    public RecurringFrequency Frequency { get; set; }
+    /// <summary>Every N periods. E.g. Frequency=Monthly, IntervalCount=3 → quarterly.</summary>
+    public int IntervalCount { get; set; } = 1;
+    /// <summary>UTC date when the template will next fire. Set to the desired first occurrence date on creation.</summary>
+    public DateTime NextFireDate { get; set; }
+    /// <summary>Optional UTC date after which no further occurrences are generated.</summary>
+    public DateTime? EndDate { get; set; }
+    /// <summary>Optional hard cap on total occurrences. Null = unlimited.</summary>
+    public int? MaxOccurrences { get; set; }
+    /// <summary>How many documents have been generated so far.</summary>
+    public int OccurrenceCount { get; set; }
+    public bool IsActive { get; set; } = true;
+    /// <summary>JSON payload whose schema matches the TemplateType. See RecurringTransactionService.</summary>
+    public string TemplateData { get; set; } = "{}";
+    /// <summary>Last error from the background service, cleared on next successful fire.</summary>
+    public string? LastError { get; set; }
+}
+
+/// <summary>
+/// A named tax rate (e.g., "CA Sales Tax 8.25%") used to pre-fill the TaxPercent field on
+/// invoices when a taxable customer is selected. Companies can define multiple rates for
+/// different jurisdictions and mark one as default.
+/// </summary>
+public class TaxRate : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    /// <summary>Rate as a percentage, e.g., 8.25 means 8.25%.</summary>
+    public decimal Rate { get; set; }
+    public string? State { get; set; }
+    public string? Description { get; set; }
+    /// <summary>When true, this rate is auto-applied to new invoices for taxable customers.</summary>
+    public bool IsDefault { get; set; }
+    public bool IsActive { get; set; } = true;
+}
+
+/// <summary>
+/// A depreciable fixed asset (oven, blast cabinet, spray booth, vehicle, etc.).
+/// Stores straight-line depreciation parameters and links to the three GL accounts needed
+/// to auto-post monthly depreciation journal entries.
+/// </summary>
+public class FixedAsset : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+    public DateTime PurchaseDate { get; set; }
+    public decimal PurchaseCost { get; set; }
+    /// <summary>Residual value at end of useful life (often $0 for shop equipment).</summary>
+    public decimal SalvageValue { get; set; } = 0;
+    /// <summary>Total depreciation period in months (e.g., 60 = 5 years).</summary>
+    public int UsefulLifeMonths { get; set; }
+    /// <summary>Running total of depreciation posted so far.</summary>
+    public decimal AccumulatedDepreciation { get; set; } = 0;
+    public bool IsDisposed { get; set; } = false;
+    public DateTime? DisposalDate { get; set; }
+
+    // Computed — not persisted
+    /// <summary>Current net book value: PurchaseCost minus AccumulatedDepreciation.</summary>
+    public decimal BookValue => PurchaseCost - AccumulatedDepreciation;
+    /// <summary>Straight-line monthly depreciation amount.</summary>
+    public decimal MonthlyDepreciation => UsefulLifeMonths > 0
+        ? Math.Round((PurchaseCost - SalvageValue) / UsefulLifeMonths, 2) : 0;
+
+    // GL account links — all optional; assets without accounts can be tracked but not auto-posted
+    /// <summary>Balance Sheet FixedAsset account (debited when asset is purchased).</summary>
+    public int? AssetAccountId { get; set; }
+    /// <summary>P&L Depreciation Expense account (debited each period).</summary>
+    public int? DepreciationExpenseAccountId { get; set; }
+    /// <summary>Balance Sheet Accumulated Depreciation account (credited each period).</summary>
+    public int? AccumDepreciationAccountId { get; set; }
+
+    // Navigation
+    public virtual Account? AssetAccount { get; set; }
+    public virtual Account? DepreciationExpenseAccount { get; set; }
+    public virtual Account? AccumDepreciationAccount { get; set; }
+    public virtual ICollection<FixedAssetDepreciationEntry> DepreciationEntries { get; set; } = new List<FixedAssetDepreciationEntry>();
+}
+
+/// <summary>
+/// Records each periodic depreciation posting for a fixed asset. One record per asset per
+/// month/year combination; linked to the JournalEntry that was created so the posting
+/// can be traced back through the GL.
+/// </summary>
+public class FixedAssetDepreciationEntry : BaseEntity
+{
+    public int FixedAssetId { get; set; }
+    public int PeriodYear { get; set; }
+    public int PeriodMonth { get; set; }
+    public decimal Amount { get; set; }
+    /// <summary>The JE that was posted for this depreciation period (null if manually recorded).</summary>
+    public int? JournalEntryId { get; set; }
+
+    // Navigation
+    public virtual FixedAsset FixedAsset { get; set; } = null!;
+    public virtual JournalEntry? JournalEntry { get; set; }
+}
+
+/// <summary>
+/// A named annual budget. Contains one BudgetLine per account per month. Supports
+/// multiple budgets per fiscal year (e.g. "Conservative" vs "Optimistic") but only
+/// one is marked IsDefault for the Budget vs. Actual report.
+/// </summary>
+public class Budget : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public int FiscalYear { get; set; }
+    public string? Notes { get; set; }
+    public bool IsDefault { get; set; } = false;
+
+    public virtual ICollection<BudgetLine> Lines { get; set; } = new List<BudgetLine>();
+}
+
+/// <summary>
+/// Monthly budget amount for one account within a Budget. Jan–Dec stored as separate
+/// columns so the grid editor can write them in a single POST without a line-item loop.
+/// Annual is a computed property summing all twelve months.
+/// </summary>
+public class BudgetLine : BaseEntity
+{
+    public int BudgetId { get; set; }
+    public int AccountId { get; set; }
+
+    public decimal Jan { get; set; }
+    public decimal Feb { get; set; }
+    public decimal Mar { get; set; }
+    public decimal Apr { get; set; }
+    public decimal May { get; set; }
+    public decimal Jun { get; set; }
+    public decimal Jul { get; set; }
+    public decimal Aug { get; set; }
+    public decimal Sep { get; set; }
+    public decimal Oct { get; set; }
+    public decimal Nov { get; set; }
+    public decimal Dec { get; set; }
+
+    public decimal Annual => Jan + Feb + Mar + Apr + May + Jun + Jul + Aug + Sep + Oct + Nov + Dec;
+
+    public virtual Budget Budget { get; set; } = null!;
+    public virtual Account Account { get; set; } = null!;
+}
+
+/// <summary>
+/// Records a completed year-end close. The close posts a JE that zeroes all
+/// Revenue and Expense account balances into Retained Earnings, and marks
+/// the year as closed so it cannot be closed again.
+/// </summary>
+public class YearEndClose : BaseEntity
+{
+    public int ClosedYear { get; set; }
+    public DateTime ClosedAt { get; set; } = DateTime.UtcNow;
+    public string? ClosedBy { get; set; }
+    public int JournalEntryId { get; set; }
+
+    public virtual JournalEntry JournalEntry { get; set; } = null!;
+}

src/PowderCoating.Core/Entities/ApplicationUser.cs

@@ -50,6 +50,8 @@ public class ApplicationUser : IdentityUser
     public bool CanManageMaintenance { get; set; } = false;
     public bool CanManageInvoices { get; set; } = false;
     public bool CanViewReports { get; set; } = false;
+    public bool CanManageBills { get; set; } = false;
+    public bool CanManageAccounting { get; set; } = false;
 
     // Profile Photo (filesystem storage)
     public string? ProfilePictureFilePath { get; set; } // Relative path from ContentRoot/media/ (e.g., "123/profile-photos/user-abc.jpg")

src/PowderCoating.Core/Entities/Company.cs

@@ -112,11 +112,27 @@ public class Company : BaseEntity
     /// </summary>
     public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
 
+    /// <summary>
+    /// When set, prevents creating or editing accounting entries (JEs, bills, expenses) with dates
+    /// on or before this date. Protects closed periods from accidental backdating. Null = no lock.
+    /// </summary>
+    public DateTime? BookLockedThrough { get; set; }
+
     // Settings
     public string? TimeZone { get; set; } = "America/New_York";
     public byte[]? LogoData { get; set; }  // Legacy - kept for backward compatibility
     public string? LogoContentType { get; set; }  // Legacy - kept for backward compatibility
     public string? LogoFilePath { get; set; }  // Filesystem path: /media/{CompanyId}/company-logo.{ext}
+
+    // Kiosk
+    /// <summary>
+    /// Random token written to a long-lived HttpOnly cookie on the front-desk tablet when the
+    /// owner activates the kiosk. Kiosk routes validate this token against the cookie so the
+    /// tablet can serve the intake form without requiring a logged-in user.
+    /// Null = kiosk not activated. Regenerate to revoke the current device.
+    /// </summary>
+    public string? KioskActivationToken { get; set; }
+
     // Navigation Properties
     public virtual ICollection<ApplicationUser> Users { get; set; } = new List<ApplicationUser>();
     public virtual ICollection<Customer> Customers { get; set; } = new List<Customer>();

src/PowderCoating.Core/Entities/CompanyPreferences.cs

@@ -86,6 +86,14 @@ public class CompanyPreferences : BaseEntity
     /// <summary>JSON blob persisting QB Migration Wizard step state across sessions.</summary>
     public string? QbMigrationStateJson { get; set; }
 
+    // Kiosk settings
+    /// <summary>
+    /// Controls what the kiosk creates on submission: "Quote" (default) or "Job".
+    /// Quote aligns with the default Terms text ("subject to a formal quote").
+    /// Job is for shops that price on the spot and want the work order ready immediately.
+    /// </summary>
+    public string KioskIntakeOutput { get; set; } = "Quote";
+
     // Guided activation / first-workflow onboarding
     /// <summary>Selected first-workflow path: quote_first or job_first. Null until chosen.</summary>
     public string? OnboardingPath { get; set; }

src/PowderCoating.Core/Entities/Deposit.cs

@@ -15,6 +15,10 @@ public class Deposit : BaseEntity
     public string? Notes { get; set; }
     public string? RecordedById { get; set; }
 
+    /// <summary>Bank/checking account this deposit was deposited into. Set at recording time
+    /// so the Trial Balance can immediately debit the correct bank account.</summary>
+    public int? DepositAccountId { get; set; }
+
     // Applied to invoice when invoice is created
     public int? AppliedToInvoiceId { get; set; }
     public DateTime? AppliedDate { get; set; }

src/PowderCoating.Core/Entities/GiftCertificate.cs

@@ -32,6 +32,9 @@ public class GiftCertificate : BaseEntity
     /// <summary>Set when this GC was sold via an invoice line item.</summary>
     public int? SourceInvoiceItemId { get; set; }
 
+    /// <summary>Groups all certificates created in a single bulk run. Null for individually issued certs.</summary>
+    public Guid? BatchId { get; set; }
+
     // Navigation
     public virtual Customer? RecipientCustomer { get; set; }
     public virtual Customer? PurchasingCustomer { get; set; }

src/PowderCoating.Core/Entities/Invoice.cs

@@ -28,6 +28,13 @@ public class Invoice : BaseEntity
     public decimal GiftCertificateRedeemed { get; set; }   // Sum of gift certificate redemptions
     public decimal BalanceDue => Total - AmountPaid - CreditApplied - GiftCertificateRedeemed;
 
+    /// <summary>
+    /// Permanent public token for the customer-facing invoice view page (/invoice/{token}).
+    /// Generated when the invoice is first sent (regardless of Stripe status) and never expires.
+    /// Distinct from PaymentLinkToken which is Stripe-gated and expires in 5 days.
+    /// </summary>
+    public string? PublicViewToken { get; set; }
+
     // Online payments (Stripe Connect)
     public OnlinePaymentStatus OnlinePaymentStatus { get; set; } = OnlinePaymentStatus.NotApplicable;
     public string? PaymentLinkToken { get; set; }           // Signed token for /pay/{token}
@@ -42,6 +49,19 @@ public class Invoice : BaseEntity
     public string? Terms { get; set; }
     public string? CustomerPO { get; set; }
 
+    /// <summary>
+    /// Early payment discount percentage (e.g., 2 means 2% discount).
+    /// Parsed from the customer's payment terms when the invoice is created (e.g., "2/10 Net 30").
+    /// Informational only — does not automatically reduce the amount due.
+    /// </summary>
+    public decimal EarlyPaymentDiscountPercent { get; set; }
+
+    /// <summary>
+    /// Number of days after invoice date within which the early payment discount applies.
+    /// Parsed from the customer's payment terms (e.g., "2/10 Net 30" → 10 days).
+    /// </summary>
+    public int EarlyPaymentDiscountDays { get; set; }
+
     /// <summary>
     /// Original invoice number from an external system (e.g. QuickBooks invoice # "3048").
     /// Stored for searchability and traceability after import. Searchable from the invoice list.

src/PowderCoating.Core/Entities/Job.cs

@@ -25,9 +25,14 @@ public class Job : BaseEntity
     // Selected oven (carried over from quote; null = company default rate)
     public int? OvenCostId { get; set; }
 
+    // Oven scheduling (carried over from quote)
+    public int OvenBatches { get; set; } = 1;
+    public int? OvenCycleMinutes { get; set; }
+
     // Pricing
     public decimal QuotedPrice { get; set; }
     public decimal FinalPrice { get; set; }
+    public decimal OvenBatchCost { get; set; }
     public decimal ShopSuppliesAmount { get; set; }
     public decimal ShopSuppliesPercent { get; set; }
 

src/PowderCoating.Core/Entities/JobItem.cs

@@ -41,6 +41,10 @@ public class JobItem : BaseEntity
     // Values: "Simple" | "Moderate" | "Complex" | "Extreme"
     public string? Complexity { get; set; }
 
+    // True when this item originated from an AI Photo Quote — ManualUnitPrice is used as-is
+    // and oven cost is not double-charged (it was excluded from the AI estimate at quote level).
+    public bool IsAiItem { get; set; }
+
     // AI-generated standardized tags (comma-separated, e.g. "automotive,tubular")
     public string? AiTags { get; set; }
 

src/PowderCoating.Core/Entities/KioskSession.cs

@@ -0,0 +1,54 @@
+using PowderCoating.Core.Enums;
+
+namespace PowderCoating.Core.Entities;
+
+/// <summary>
+/// Represents one customer self-service intake session — either completed on the front-desk tablet
+/// (InPerson) or via an emailed link the customer fills out on their own device (Remote).
+/// Sessions are tenant-scoped and soft-deletable. Load anonymous sessions with ignoreQueryFilters:true.
+/// </summary>
+public class KioskSession : BaseEntity
+{
+    /// <summary>URL-safe GUID used in all kiosk routes; unique across the table.</summary>
+    public Guid SessionToken { get; set; } = Guid.NewGuid();
+
+    public KioskSessionType SessionType { get; set; }
+    public KioskSessionStatus Status { get; set; } = KioskSessionStatus.Active;
+
+    // ── Step 1 — Contact ─────────────────────────────────────────────────────
+    public string CustomerFirstName { get; set; } = string.Empty;
+    public string CustomerLastName  { get; set; } = string.Empty;
+    public string CustomerPhone     { get; set; } = string.Empty;
+    public string CustomerEmail     { get; set; } = string.Empty;
+    public bool   IsReturningCustomer { get; set; }
+
+    // ── Step 2 — Job Description ──────────────────────────────────────────────
+    public string  JobDescription        { get; set; } = string.Empty;
+    public string? HowDidYouHearAboutUs  { get; set; }
+
+    // ── Step 3 — Terms & Consent ──────────────────────────────────────────────
+    public bool      AgreedToTerms        { get; set; }
+    public DateTime? AgreedToTermsAt      { get; set; }
+    /// <summary>Customer opted in to SMS order updates; sets Customer.NotifyBySms on submission.</summary>
+    public bool      SmsOptIn             { get; set; }
+    /// <summary>Base-64 PNG from signature_pad; null for Remote sessions (no drawn signature required).</summary>
+    public string?   SignatureDataBase64  { get; set; }
+
+    // ── Outcome ───────────────────────────────────────────────────────────────
+    public int?      LinkedCustomerId { get; set; }
+    /// <summary>Set when KioskIntakeOutput = "Job". Null when a Quote was created instead.</summary>
+    public int?      LinkedJobId      { get; set; }
+    /// <summary>Set when KioskIntakeOutput = "Quote". Null when a Job was created instead.</summary>
+    public int?      LinkedQuoteId    { get; set; }
+    public DateTime? SubmittedAt      { get; set; }
+    /// <summary>Sessions auto-expire 2 h after creation (InPerson) or 48 h (Remote). ExpiresAt is set at creation.</summary>
+    public DateTime  ExpiresAt        { get; set; }
+
+    // ── Remote-only ───────────────────────────────────────────────────────────
+    public string?   RemoteLinkEmail   { get; set; }
+    public DateTime? RemoteLinkSentAt  { get; set; }
+
+    // ── Navigation ────────────────────────────────────────────────────────────
+    public virtual Customer? LinkedCustomer { get; set; }
+    public virtual Job?      LinkedJob      { get; set; }
+}

src/PowderCoating.Core/Entities/Refund.cs

@@ -22,6 +22,10 @@ public class Refund : BaseEntity
     public DateTime? IssuedDate { get; set; }
     public string? IssuedById { get; set; }
 
+    /// <summary>Bank/checking account the refund was paid from. Mirrors Payment.DepositAccountId so
+    /// the Trial Balance can credit this account when computing bank balance.</summary>
+    public int? DepositAccountId { get; set; }
+
     // For store-credit refunds: the CreditMemo created on their behalf
     public int? CreditMemoId { get; set; }
 

src/PowderCoating.Core/Entities/SupportingEntities.cs

@@ -35,6 +35,10 @@ public class Vendor : BaseEntity
     /// <summary>Default expense account pre-filled on new bill line items for this vendor.</summary>
     public int? DefaultExpenseAccountId { get; set; }
 
+    // 1099 Contractor tracking
+    /// <summary>When true, this vendor is an independent contractor subject to 1099-NEC reporting.</summary>
+    public bool Is1099Vendor { get; set; } = false;
+
     // Navigation
     public virtual ICollection<InventoryItem> InventoryItems { get; set; } = new List<InventoryItem>();
     public virtual ICollection<Bill> Bills { get; set; } = new List<Bill>();

src/PowderCoating.Core/Enums/AccountingEnums.cs

@@ -94,6 +94,26 @@ public enum VendorCreditStatus
     Voided = 3
 }
 
+/// <summary>Source document type for a recurring template — controls which entity is created on each fire.</summary>
+public enum RecurringTemplateType
+{
+    /// <summary>Creates a vendor Bill (Draft, pending user review).</summary>
+    Bill = 1,
+    /// <summary>Creates a direct Expense entry (immediately recorded).</summary>
+    Expense = 2
+}
+
+/// <summary>How often a recurring template fires.</summary>
+public enum RecurringFrequency
+{
+    Daily = 1,
+    Weekly = 2,
+    BiWeekly = 3,
+    Monthly = 4,
+    Quarterly = 5,
+    Annually = 6
+}
+
 /// <summary>Lifecycle state of a Manual Journal Entry.</summary>
 public enum JournalEntryStatus
 {

src/PowderCoating.Core/Enums/KioskEnums.cs

@@ -0,0 +1,15 @@
+namespace PowderCoating.Core.Enums;
+
+public enum KioskSessionType
+{
+    InPerson = 0,
+    Remote   = 1
+}
+
+public enum KioskSessionStatus
+{
+    Active    = 0,
+    Submitted = 1,
+    Expired   = 2,
+    Cancelled = 3
+}

src/PowderCoating.Core/Interfaces/IUnitOfWork.cs

@@ -103,6 +103,23 @@ public interface IUnitOfWork : IDisposable
     // Bank Reconciliation
     IRepository<BankReconciliation> BankReconciliations { get; }
 
+    // Tax Rates
+    IRepository<TaxRate> TaxRates { get; }
+
+    // Recurring Transactions
+    IRepository<RecurringTemplate> RecurringTemplates { get; }
+
+    // Fixed Assets
+    IRepository<FixedAsset> FixedAssets { get; }
+    IRepository<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries { get; }
+
+    // Budgeting
+    IRepository<Budget> Budgets { get; }
+    IRepository<BudgetLine> BudgetLines { get; }
+
+    // Year-End Close
+    IRepository<YearEndClose> YearEndCloses { get; }
+
     // Notifications — typed repository for IgnoreQueryFilters-based history lookups
     INotificationLogRepository NotificationLogs { get; }
     IRepository<NotificationTemplate> NotificationTemplates { get; }
@@ -137,6 +154,9 @@ public interface IUnitOfWork : IDisposable
     IRepository<GiftCertificate> GiftCertificates { get; }
     IRepository<GiftCertificateRedemption> GiftCertificateRedemptions { get; }
 
+    // Customer Intake Kiosk
+    IRepository<KioskSession> KioskSessions { get; }
+
     Task<int> SaveChangesAsync();
     Task<int> CompleteAsync(); // Alias for SaveChangesAsync
 

src/PowderCoating.Core/Interfaces/Services/ICompanyListService.cs

@@ -9,12 +9,17 @@ public record CompanyWizardInfo(bool Completed, DateTime? CompletedAt, string? C
 
 /// <summary>
 /// Per-company entity count summary used to populate the Index list without N+1 round-trips.
+/// Also carries health-signal data (jobs30, jobs90, last login) so callers can compute a
+/// <c>ChurnRisk</c> badge without a separate round-trip.
 /// </summary>
 public record CompanyCountSummary(
     IReadOnlyDictionary<int, int> JobCounts,
     IReadOnlyDictionary<int, int> QuoteCounts,
     IReadOnlyDictionary<int, int> CustomerCounts,
-    IReadOnlyDictionary<int, CompanyWizardInfo> WizardInfo
+    IReadOnlyDictionary<int, CompanyWizardInfo> WizardInfo,
+    IReadOnlyDictionary<int, int> Jobs30Counts,
+    IReadOnlyDictionary<int, int> Jobs90Counts,
+    IReadOnlyDictionary<int, DateTime?> LastLoginDates
 );
 
 /// <summary>
@@ -26,10 +31,13 @@ public interface ICompanyListService
 {
     /// <summary>
     /// Returns a paged, searched, and sorted slice of non-deleted companies together with the
-    /// total unfiltered count for pagination.
+    /// total count for pagination and the count of churned accounts that are currently hidden.
+    /// When <paramref name="hideChurned"/> is true, Expired/Canceled companies whose subscription
+    /// ended more than 14 days ago are excluded from results (but still counted for the banner).
     /// </summary>
-    Task<(List<Company> Companies, int TotalCount)> GetPagedAsync(
+    Task<(List<Company> Companies, int TotalCount, int ChurnedCount)> GetPagedAsync(
-        string? searchTerm, string sortColumn, string sortDirection, int page, int pageSize);
+        string? searchTerm, string sortColumn, string sortDirection, int page, int pageSize,
+        bool hideChurned = true);
 
     /// <summary>
     /// Returns job, quote, customer, and wizard completion counts for each of the supplied

src/PowderCoating.Infrastructure/Data/ApplicationDbContext.cs

@@ -332,6 +332,24 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
     /// <summary>Bank reconciliation sessions matching GL transactions to bank statements; tenant-filtered with soft delete.</summary>
     public DbSet<BankReconciliation> BankReconciliations { get; set; }
 
+    /// <summary>Named tax rates used to pre-fill invoice tax percent by jurisdiction; tenant-filtered with soft delete.</summary>
+    public DbSet<TaxRate> TaxRates { get; set; }
+
+    /// <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>Named annual budgets with monthly amounts per GL account; tenant-filtered with soft delete.</summary>
+    public DbSet<Budget> Budgets { get; set; }
+    /// <summary>One row per account per Budget; contains Jan–Dec decimal columns.</summary>
+    public DbSet<BudgetLine> BudgetLines { get; set; }
+    /// <summary>Audit trail of completed year-end closes; tenant-filtered with soft delete.</summary>
+    public DbSet<YearEndClose> YearEndCloses { 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>
@@ -349,6 +367,10 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
     /// <summary>Prep-service definitions within a job template item.</summary>
     public DbSet<JobTemplateItemPrepService> JobTemplateItemPrepServices { get; set; }
 
+    // Customer Intake Kiosk
+    /// <summary>Customer self-service intake sessions (walk-in tablet or remote email link); tenant-filtered with soft delete.</summary>
+    public DbSet<KioskSession> KioskSessions { get; set; }
+
     /// <summary>
     /// Platform-wide audit log capturing who changed what and when, across all tenants.
     /// No global query filter — SuperAdmin controllers query this directly.
@@ -638,12 +660,84 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
         modelBuilder.Entity<BankReconciliation>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
 
+        // Tax Rates: tenant-filtered
+        modelBuilder.Entity<TaxRate>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+
+        // Recurring Templates: tenant-filtered
+        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);
+
+        // Budgets: tenant-filtered; BudgetLines soft-delete only
+        modelBuilder.Entity<Budget>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<BudgetLine>().HasQueryFilter(e => !e.IsDeleted);
+
+        // BudgetLine → Account: Restrict delete so removing an account doesn't cascade into budget data
+        modelBuilder.Entity<BudgetLine>()
+            .HasOne(bl => bl.Account)
+            .WithMany()
+            .HasForeignKey(bl => bl.AccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // YearEndClose: tenant-filtered; links to a specific JE
+        modelBuilder.Entity<YearEndClose>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<YearEndClose>()
+            .HasOne(y => y.JournalEntry)
+            .WithMany()
+            .HasForeignKey(y => y.JournalEntryId)
+            .OnDelete(DeleteBehavior.Restrict);
+
         // Vendor Credits: tenant-filtered; child rows soft-delete only
         modelBuilder.Entity<VendorCredit>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
         modelBuilder.Entity<VendorCreditLineItem>().HasQueryFilter(e => !e.IsDeleted);
         modelBuilder.Entity<VendorCreditApplication>().HasQueryFilter(e => !e.IsDeleted);
 
+        // VendorCreditApplication: NoAction on both FKs to avoid SQL Server multiple-cascade-path error 1785.
+        // Bills and VendorCredits both cascade-delete through Vendor, creating two paths to VendorCreditApplications.
+        modelBuilder.Entity<VendorCreditApplication>()
+            .HasOne(vca => vca.Bill)
+            .WithMany()
+            .HasForeignKey(vca => vca.BillId)
+            .OnDelete(DeleteBehavior.NoAction);
+        modelBuilder.Entity<VendorCreditApplication>()
+            .HasOne(vca => vca.VendorCredit)
+            .WithMany(vc => vc.Applications)
+            .HasForeignKey(vca => vca.VendorCreditId)
+            .OnDelete(DeleteBehavior.NoAction);
+
         // Purchase Orders
         modelBuilder.Entity<PurchaseOrder>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
@@ -656,6 +750,24 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
         modelBuilder.Entity<InAppNotification>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
 
+        // Customer intake kiosk sessions — tenant-filtered + soft delete.
+        // Anonymous intake routes must use ignoreQueryFilters:true when loading by SessionToken.
+        modelBuilder.Entity<KioskSession>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<KioskSession>()
+            .HasIndex(e => e.SessionToken)
+            .IsUnique();
+        modelBuilder.Entity<KioskSession>()
+            .HasOne(k => k.LinkedCustomer)
+            .WithMany()
+            .HasForeignKey(k => k.LinkedCustomerId)
+            .OnDelete(DeleteBehavior.SetNull);
+        modelBuilder.Entity<KioskSession>()
+            .HasOne(k => k.LinkedJob)
+            .WithMany()
+            .HasForeignKey(k => k.LinkedJobId)
+            .OnDelete(DeleteBehavior.SetNull);
+
         // Account self-referencing hierarchy
         modelBuilder.Entity<Account>()
             .HasOne(a => a.ParentAccount)

src/PowderCoating.Infrastructure/Data/SeedData.cs

@@ -967,6 +967,17 @@ New accounts walk through an 18-step setup wizard to configure company informati
                 CreatedAt = DateTime.UtcNow
             },
             new NotificationTemplate
+            {
+                NotificationType = NotificationType.InvoiceSent,
+                Channel = NotificationChannel.Sms,
+                DisplayName = "Invoice Sent (SMS)",
+                Subject = null,
+                Body = "{{companyName}}: Invoice {{invoiceNumber}} for {{invoiceTotal}} is ready. View your invoice: {{viewUrl}} Reply STOP to opt out.",
+                IsActive = true,
+                CompanyId = companyId,
+                CreatedAt = DateTime.UtcNow
+            },
+            new NotificationTemplate
             {
                 NotificationType = NotificationType.PaymentReceived,
                 Channel = NotificationChannel.Email,

src/PowderCoating.Infrastructure/Migrations/20260510035830_AddVendorCredits.cs

@@ -78,13 +78,13 @@ namespace PowderCoating.Infrastructure.Migrations
                         column: x => x.BillId,
                         principalTable: "Bills",
                         principalColumn: "Id",
-                        onDelete: ReferentialAction.Cascade);
+                        onDelete: ReferentialAction.NoAction);
                     table.ForeignKey(
                         name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
                         column: x => x.VendorCreditId,
                         principalTable: "VendorCredits",
                         principalColumn: "Id",
-                        onDelete: ReferentialAction.Cascade);
+                        onDelete: ReferentialAction.NoAction);
                 });
 
             migrationBuilder.CreateTable(

src/PowderCoating.Infrastructure/Migrations/20260510144855_AddPaymentTermsAndTaxRates.cs

@@ -0,0 +1,112 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddPaymentTermsAndTaxRates : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "EarlyPaymentDiscountDays",
+                table: "Invoices",
+                type: "int",
+                nullable: false,
+                defaultValue: 0);
+
+            migrationBuilder.AddColumn<decimal>(
+                name: "EarlyPaymentDiscountPercent",
+                table: "Invoices",
+                type: "decimal(18,2)",
+                nullable: false,
+                defaultValue: 0m);
+
+            migrationBuilder.CreateTable(
+                name: "TaxRates",
+                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),
+                    Rate = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    State = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDefault = table.Column<bool>(type: "bit", nullable: false),
+                    IsActive = table.Column<bool>(type: "bit", nullable: false),
+                    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_TaxRates", x => x.Id);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3903));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3909));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3910));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "TaxRates");
+
+            migrationBuilder.DropColumn(
+                name: "EarlyPaymentDiscountDays",
+                table: "Invoices");
+
+            migrationBuilder.DropColumn(
+                name: "EarlyPaymentDiscountPercent",
+                table: "Invoices");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8472));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8478));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8479));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510150158_AddRecurringTemplates.cs

@@ -0,0 +1,171 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddRecurringTemplates : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_Bills_BillId",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.AddColumn<int>(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "RecurringTemplates",
+                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),
+                    TemplateType = table.Column<int>(type: "int", nullable: false),
+                    Frequency = table.Column<int>(type: "int", nullable: false),
+                    IntervalCount = table.Column<int>(type: "int", nullable: false),
+                    NextFireDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    EndDate = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    MaxOccurrences = table.Column<int>(type: "int", nullable: true),
+                    OccurrenceCount = table.Column<int>(type: "int", nullable: false),
+                    IsActive = table.Column<bool>(type: "bit", nullable: false),
+                    TemplateData = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    LastError = table.Column<string>(type: "nvarchar(max)", 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_RecurringTemplates", x => x.Id);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6262));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6270));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6271));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_Bills_BillId",
+                table: "VendorCreditApplications",
+                column: "BillId",
+                principalTable: "Bills",
+                principalColumn: "Id");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId",
+                principalTable: "VendorCredits",
+                principalColumn: "Id");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1",
+                principalTable: "VendorCredits",
+                principalColumn: "Id");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_Bills_BillId",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropTable(
+                name: "RecurringTemplates");
+
+            migrationBuilder.DropIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropColumn(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3903));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3909));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3910));
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_Bills_BillId",
+                table: "VendorCreditApplications",
+                column: "BillId",
+                principalTable: "Bills",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.Cascade);
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId",
+                principalTable: "VendorCredits",
+                principalColumn: "Id",
+                onDelete: ReferentialAction.Cascade);
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510152530_DropOrphanVendorCreditId1.cs

@@ -0,0 +1,91 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class DropOrphanVendorCreditId1 : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropColumn(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            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));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6262));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6270));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6271));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1",
+                principalTable: "VendorCredits",
+                principalColumn: "Id");
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510160053_AddFixedAssetsLockAnd1099.cs

@@ -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));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510165511_AddBudgetsAndYearEndClose.cs

@@ -0,0 +1,185 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddBudgetsAndYearEndClose : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "Budgets",
+                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),
+                    FiscalYear = table.Column<int>(type: "int", nullable: false),
+                    Notes = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDefault = table.Column<bool>(type: "bit", nullable: false),
+                    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_Budgets", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "YearEndCloses",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    ClosedYear = table.Column<int>(type: "int", nullable: false),
+                    ClosedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    ClosedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    JournalEntryId = table.Column<int>(type: "int", nullable: false),
+                    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_YearEndCloses", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_YearEndCloses_JournalEntries_JournalEntryId",
+                        column: x => x.JournalEntryId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "BudgetLines",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    BudgetId = table.Column<int>(type: "int", nullable: false),
+                    AccountId = table.Column<int>(type: "int", nullable: false),
+                    Jan = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Feb = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Mar = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Apr = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    May = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Jun = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Jul = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Aug = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Sep = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Oct = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Nov = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Dec = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    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_BudgetLines", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_BudgetLines_Accounts_AccountId",
+                        column: x => x.AccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_BudgetLines_Budgets_BudgetId",
+                        column: x => x.BudgetId,
+                        principalTable: "Budgets",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(966));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(974));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(976));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_BudgetLines_AccountId",
+                table: "BudgetLines",
+                column: "AccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_BudgetLines_BudgetId",
+                table: "BudgetLines",
+                column: "BudgetId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_YearEndCloses_JournalEntryId",
+                table: "YearEndCloses",
+                column: "JournalEntryId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "BudgetLines");
+
+            migrationBuilder.DropTable(
+                name: "YearEndCloses");
+
+            migrationBuilder.DropTable(
+                name: "Budgets");
+
+            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));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510234058_AddAccountantRolePermissions.cs

@@ -0,0 +1,90 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddAccountantRolePermissions : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<bool>(
+                name: "CanManageAccounting",
+                table: "AspNetUsers",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<bool>(
+                name: "CanManageBills",
+                table: "AspNetUsers",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            // Grant both new permissions to all existing CompanyAdmin users so they don't lose access
+            migrationBuilder.Sql(@"
+                UPDATE AspNetUsers
+                SET CanManageBills = 1, CanManageAccounting = 1
+                WHERE CompanyRole = 'CompanyAdmin'
+            ");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(8999));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(9005));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(9007));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "CanManageAccounting",
+                table: "AspNetUsers");
+
+            migrationBuilder.DropColumn(
+                name: "CanManageBills",
+                table: "AspNetUsers");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(966));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(974));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(976));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260511142327_AddJobOvenBatchCost.cs

@@ -0,0 +1,72 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddJobOvenBatchCost : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<decimal>(
+                name: "OvenBatchCost",
+                table: "Jobs",
+                type: "decimal(18,2)",
+                nullable: false,
+                defaultValue: 0m);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5837));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5846));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5847));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "OvenBatchCost",
+                table: "Jobs");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(8999));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(9005));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 23, 40, 54, 100, DateTimeKind.Utc).AddTicks(9007));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513013449_AddMissingPlatformSettings.cs

@@ -0,0 +1,88 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddMissingPlatformSettings : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            // Conditional inserts — safe to run against a DB that already has some of these keys set manually.
+            migrationBuilder.Sql(@"
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'SmsEnabled')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('SmsEnabled','false','SMS Enabled','Platform-level switch for outbound SMS. When off, no SMS messages are sent regardless of company settings.','Notifications');
+
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'TrialsEnabled')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('TrialsEnabled','true','Trials Enabled','Allow new companies to register with a free trial period. When off, registration requires a paid plan immediately.','Subscriptions');
+
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'GracePeriodDays')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('GracePeriodDays','14','Grace Period (days)','Days after subscription expiry before access is fully cut off. Gives companies time to renew without an abrupt lockout.','Subscriptions');
+
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'GracePeriodAppliesToTrials')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('GracePeriodAppliesToTrials','false','Grace Period Applies to Trials','When enabled, trial companies also receive the grace period after expiry rather than being cut off immediately.','Subscriptions');
+
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'MaxTenants')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('MaxTenants','-1','Max Tenants','Maximum number of active tenant companies allowed on the platform. Set to -1 for no limit.','Subscriptions');
+
+                IF NOT EXISTS (SELECT 1 FROM PlatformSettings WHERE [Key] = 'AiCatalogPriceCheckEnabled')
+                    INSERT INTO PlatformSettings ([Key],[Value],[Label],[Description],[GroupName])
+                    VALUES ('AiCatalogPriceCheckEnabled','true','AI Catalog Price Check','Platform-level switch for the AI catalog price review feature. When off, the feature is disabled for all companies regardless of their settings.','AI');
+            ");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8377));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8383));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8385));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5837));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5846));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 11, 14, 23, 23, 221, DateTimeKind.Utc).AddTicks(5847));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513133925_SeedSalesDiscountsAccount.cs

@@ -0,0 +1,95 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class SeedSalesDiscountsAccount : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            // Insert the 4950 Sales Discounts contra-revenue account for every company that does
+            // not already have it. The account is credit-normal (AccountType=4 Revenue,
+            // AccountSubType=32 OtherIncome) and is debited when invoice discounts are applied so
+            // the GL balances (DR Sales Discounts / gap between CR Revenue and DR AR).
+            // Idempotent: the WHERE NOT EXISTS guard means re-running the migration is safe.
+            migrationBuilder.Sql(@"
+                INSERT INTO Accounts
+                    (AccountNumber, Name, AccountType, AccountSubType,
+                     IsSystem, IsActive, Description,
+                     CompanyId, CreatedAt, IsDeleted,
+                     CurrentBalance, OpeningBalance)
+                SELECT
+                    '4950',
+                    'Sales Discounts',
+                    4,   -- AccountType.Revenue
+                    32,  -- AccountSubType.OtherIncome
+                    1,   -- IsSystem = true
+                    1,   -- IsActive = true
+                    'Contra-revenue for invoice discounts granted to customers',
+                    c.Id,
+                    GETUTCDATE(),
+                    0,   -- IsDeleted = false
+                    0,   -- CurrentBalance
+                    0    -- OpeningBalance
+                FROM Companies c
+                WHERE c.IsDeleted = 0
+                  AND NOT EXISTS (
+                    SELECT 1 FROM Accounts a
+                    WHERE a.CompanyId = c.Id
+                      AND a.AccountNumber = '4950'
+                      AND a.IsDeleted = 0
+                  );
+            ");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8475));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8484));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8486));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8377));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8383));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 1, 34, 45, 450, DateTimeKind.Utc).AddTicks(8385));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513142448_AccountingGapsPhase2.cs

@@ -0,0 +1,113 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AccountingGapsPhase2 : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<DateTime>(
+                name: "PostedDate",
+                table: "VendorCredits",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.AddColumn<int>(
+                name: "DepositAccountId",
+                table: "Refunds",
+                type: "int",
+                nullable: true);
+
+            // Seed the Gift Certificate Liability account (2500) for every company that doesn't
+            // already have it. Credit-normal OtherCurrentLiability account; credited when a GC is
+            // issued and debited when redeemed or voided. Idempotent guard prevents double-seeding.
+            migrationBuilder.Sql(@"
+                INSERT INTO Accounts
+                    (AccountNumber, Name, AccountType, AccountSubType,
+                     IsSystem, IsActive, Description,
+                     CompanyId, CreatedAt, IsDeleted,
+                     CurrentBalance, OpeningBalance)
+                SELECT
+                    '2500',
+                    'Gift Certificate Liability',
+                    2,   -- AccountType.Liability
+                    12,  -- AccountSubType.OtherCurrentLiability
+                    1,   -- IsSystem = true
+                    1,   -- IsActive = true
+                    'Outstanding gift certificate obligations owed to certificate holders',
+                    c.Id,
+                    GETUTCDATE(),
+                    0,   -- IsDeleted = false
+                    0,   -- CurrentBalance
+                    0    -- OpeningBalance
+                FROM Companies c
+                WHERE c.IsDeleted = 0
+                  AND NOT EXISTS (
+                    SELECT 1 FROM Accounts a
+                    WHERE a.CompanyId = c.Id
+                      AND a.AccountNumber = '2500'
+                      AND a.IsDeleted = 0
+                  );
+            ");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9166));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9172));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9174));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "PostedDate",
+                table: "VendorCredits");
+
+            migrationBuilder.DropColumn(
+                name: "DepositAccountId",
+                table: "Refunds");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8475));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8484));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 13, 39, 22, 61, DateTimeKind.Utc).AddTicks(8486));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513145734_AccountingDepositsGL.cs

@@ -0,0 +1,103 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AccountingDepositsGL : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "DepositAccountId",
+                table: "Deposits",
+                type: "int",
+                nullable: true);
+
+            // Seed account 2300 "Customer Deposits" (Liability / OtherCurrentLiability) for every
+            // company that doesn't already have it. Credited when a deposit is taken; debited when
+            // the deposit is applied to an invoice. Idempotent guard prevents double-seeding.
+            migrationBuilder.Sql(@"
+                INSERT INTO Accounts
+                    (AccountNumber, Name, AccountType, AccountSubType,
+                     IsSystem, IsActive, Description,
+                     CompanyId, CreatedAt, IsDeleted,
+                     CurrentBalance, OpeningBalance)
+                SELECT
+                    '2300',
+                    'Customer Deposits',
+                    2,   -- AccountType.Liability
+                    12,  -- AccountSubType.OtherCurrentLiability
+                    1,   -- IsSystem = true
+                    1,   -- IsActive = true
+                    'Deposits received from customers before an invoice is created; cleared when deposit is applied to invoice',
+                    c.Id,
+                    GETUTCDATE(),
+                    0,   -- IsDeleted = false
+                    0,   -- CurrentBalance
+                    0    -- OpeningBalance
+                FROM Companies c
+                WHERE c.IsDeleted = 0
+                  AND NOT EXISTS (
+                    SELECT 1 FROM Accounts a
+                    WHERE a.CompanyId = c.Id
+                      AND a.AccountNumber = '2300'
+                      AND a.IsDeleted = 0
+                  );
+            ");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5641));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5655));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5656));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "DepositAccountId",
+                table: "Deposits");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9166));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9172));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 24, 44, 715, DateTimeKind.Utc).AddTicks(9174));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513184018_AddKioskIntakeSession.cs

@@ -0,0 +1,142 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddKioskIntakeSession : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<string>(
+                name: "KioskActivationToken",
+                table: "Companies",
+                type: "nvarchar(max)",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "KioskSessions",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    SessionToken = table.Column<Guid>(type: "uniqueidentifier", nullable: false),
+                    SessionType = table.Column<int>(type: "int", nullable: false),
+                    Status = table.Column<int>(type: "int", nullable: false),
+                    CustomerFirstName = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    CustomerLastName = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    CustomerPhone = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    CustomerEmail = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    IsReturningCustomer = table.Column<bool>(type: "bit", nullable: false),
+                    JobDescription = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    HowDidYouHearAboutUs = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    AgreedToTerms = table.Column<bool>(type: "bit", nullable: false),
+                    AgreedToTermsAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    SmsOptIn = table.Column<bool>(type: "bit", nullable: false),
+                    SignatureDataBase64 = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    LinkedCustomerId = table.Column<int>(type: "int", nullable: true),
+                    LinkedJobId = table.Column<int>(type: "int", nullable: true),
+                    SubmittedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    ExpiresAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    RemoteLinkEmail = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    RemoteLinkSentAt = table.Column<DateTime>(type: "datetime2", 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_KioskSessions", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_KioskSessions_Customers_LinkedCustomerId",
+                        column: x => x.LinkedCustomerId,
+                        principalTable: "Customers",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.SetNull);
+                    table.ForeignKey(
+                        name: "FK_KioskSessions_Jobs_LinkedJobId",
+                        column: x => x.LinkedJobId,
+                        principalTable: "Jobs",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.SetNull);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8207));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8213));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8215));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_KioskSessions_LinkedCustomerId",
+                table: "KioskSessions",
+                column: "LinkedCustomerId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_KioskSessions_LinkedJobId",
+                table: "KioskSessions",
+                column: "LinkedJobId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_KioskSessions_SessionToken",
+                table: "KioskSessions",
+                column: "SessionToken",
+                unique: true);
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "KioskSessions");
+
+            migrationBuilder.DropColumn(
+                name: "KioskActivationToken",
+                table: "Companies");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5641));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5655));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 14, 57, 30, 15, DateTimeKind.Utc).AddTicks(5656));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260513192847_AddInvoicePublicViewToken.cs

@@ -0,0 +1,71 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddInvoicePublicViewToken : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<string>(
+                name: "PublicViewToken",
+                table: "Invoices",
+                type: "nvarchar(max)",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4259));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4264));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4266));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "PublicViewToken",
+                table: "Invoices");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8207));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8213));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 18, 40, 15, 633, DateTimeKind.Utc).AddTicks(8215));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260514022731_AddKioskIntakeOutputSetting.cs

@@ -0,0 +1,82 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddKioskIntakeOutputSetting : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "LinkedQuoteId",
+                table: "KioskSessions",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.AddColumn<string>(
+                name: "KioskIntakeOutput",
+                table: "CompanyPreferences",
+                type: "nvarchar(max)",
+                nullable: false,
+                defaultValue: "");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2349));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2366));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2367));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "LinkedQuoteId",
+                table: "KioskSessions");
+
+            migrationBuilder.DropColumn(
+                name: "KioskIntakeOutput",
+                table: "CompanyPreferences");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4259));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4264));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 13, 19, 28, 44, 26, DateTimeKind.Utc).AddTicks(4266));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260514200543_AddJobOvenBatchFields.cs

@@ -0,0 +1,82 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddJobOvenBatchFields : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "OvenBatches",
+                table: "Jobs",
+                type: "int",
+                nullable: false,
+                defaultValue: 0);
+
+            migrationBuilder.AddColumn<int>(
+                name: "OvenCycleMinutes",
+                table: "Jobs",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6420));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6425));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6426));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "OvenBatches",
+                table: "Jobs");
+
+            migrationBuilder.DropColumn(
+                name: "OvenCycleMinutes",
+                table: "Jobs");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2349));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2366));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 2, 27, 27, 993, DateTimeKind.Utc).AddTicks(2367));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260514204347_AddJobItemIsAiItem.cs

@@ -0,0 +1,72 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddJobItemIsAiItem : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<bool>(
+                name: "IsAiItem",
+                table: "JobItems",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7475));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7481));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7482));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "IsAiItem",
+                table: "JobItems");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6420));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6425));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 5, 39, 939, DateTimeKind.Utc).AddTicks(6426));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260515003030_AddGiftCertificateBatchId.cs

@@ -0,0 +1,71 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddGiftCertificateBatchId : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<Guid>(
+                name: "BatchId",
+                table: "GiftCertificates",
+                type: "uniqueidentifier",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 15, 0, 30, 26, 297, DateTimeKind.Utc).AddTicks(7656));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 15, 0, 30, 26, 297, DateTimeKind.Utc).AddTicks(7662));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 15, 0, 30, 26, 297, DateTimeKind.Utc).AddTicks(7664));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "BatchId",
+                table: "GiftCertificates");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7475));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7481));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 14, 20, 43, 43, 116, DateTimeKind.Utc).AddTicks(7482));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/ApplicationDbContextModelSnapshot.cs

@@ -463,6 +463,12 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("CanCreateQuotes")
                         .HasColumnType("bit");
 
+                    b.Property<bool>("CanManageAccounting")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("CanManageBills")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("CanManageCalendar")
                         .HasColumnType("bit");
 
@@ -1269,6 +1275,139 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("BillPayments");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.Budget", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    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>("FiscalYear")
+                        .HasColumnType("int");
+
+                    b.Property<bool>("IsDefault")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("Budgets");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.BudgetLine", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int>("AccountId")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("Apr")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Aug")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("BudgetId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("Dec")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("Feb")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<decimal>("Jan")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Jul")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Jun")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Mar")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("May")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Nov")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Oct")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("Sep")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.HasIndex("BudgetId");
+
+                    b.ToTable("BudgetLines");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.BugReport", b =>
                 {
                     b.Property<int>("Id")
@@ -1633,6 +1772,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("AiPhotoQuotesEnabled")
                         .HasColumnType("bit");
 
+                    b.Property<DateTime?>("BookLockedThrough")
+                        .HasColumnType("datetime2");
+
                     b.Property<string>("City")
                         .HasColumnType("nvarchar(max)");
 
@@ -1670,6 +1812,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
+                    b.Property<string>("KioskActivationToken")
+                        .HasColumnType("nvarchar(max)");
+
                     b.Property<string>("LogoContentType")
                         .HasColumnType("nvarchar(max)");
 
@@ -2108,6 +2253,10 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<int>("JobRetentionYears")
                         .HasColumnType("int");
 
+                    b.Property<string>("KioskIntakeOutput")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
                     b.Property<int>("LogRetentionDays")
                         .HasColumnType("int");
 
@@ -2750,6 +2899,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("DeletedBy")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<int?>("DepositAccountId")
+                        .HasColumnType("int");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
@@ -2994,6 +3146,142 @@ 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")
@@ -3002,6 +3290,9 @@ namespace PowderCoating.Infrastructure.Migrations
 
                     SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
 
+                    b.Property<Guid?>("BatchId")
+                        .HasColumnType("uniqueidentifier");
+
                     b.Property<string>("CertificateCode")
                         .IsRequired()
                         .HasColumnType("nvarchar(450)");
@@ -3586,6 +3877,12 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<DateTime?>("DueDate")
                         .HasColumnType("datetime2");
 
+                    b.Property<int>("EarlyPaymentDiscountDays")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("EarlyPaymentDiscountPercent")
+                        .HasColumnType("decimal(18,2)");
+
                     b.Property<string>("ExternalReference")
                         .HasColumnType("nvarchar(450)");
 
@@ -3632,6 +3929,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("PreparedById")
                         .HasColumnType("nvarchar(450)");
 
+                    b.Property<string>("PublicViewToken")
+                        .HasColumnType("nvarchar(max)");
+
                     b.Property<int?>("SalesTaxAccountId")
                         .HasColumnType("int");
 
@@ -3905,9 +4205,18 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<int?>("OriginalJobId")
                         .HasColumnType("int");
 
+                    b.Property<decimal>("OvenBatchCost")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("OvenBatches")
+                        .HasColumnType("int");
+
                     b.Property<int?>("OvenCostId")
                         .HasColumnType("int");
 
+                    b.Property<int?>("OvenCycleMinutes")
+                        .HasColumnType("int");
+
                     b.Property<int?>("QuoteId")
                         .HasColumnType("int");
 
@@ -4176,6 +4485,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("IncludePrepCost")
                         .HasColumnType("bit");
 
+                    b.Property<bool>("IsAiItem")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
@@ -5274,6 +5586,118 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("JournalEntryLines");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.KioskSession", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<bool>("AgreedToTerms")
+                        .HasColumnType("bit");
+
+                    b.Property<DateTime?>("AgreedToTermsAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("CustomerEmail")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("CustomerFirstName")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("CustomerLastName")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("CustomerPhone")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime>("ExpiresAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("HowDidYouHearAboutUs")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsReturningCustomer")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("JobDescription")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int?>("LinkedCustomerId")
+                        .HasColumnType("int");
+
+                    b.Property<int?>("LinkedJobId")
+                        .HasColumnType("int");
+
+                    b.Property<int?>("LinkedQuoteId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("RemoteLinkEmail")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("RemoteLinkSentAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<Guid>("SessionToken")
+                        .HasColumnType("uniqueidentifier");
+
+                    b.Property<int>("SessionType")
+                        .HasColumnType("int");
+
+                    b.Property<string>("SignatureDataBase64")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("SmsOptIn")
+                        .HasColumnType("bit");
+
+                    b.Property<int>("Status")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("SubmittedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("LinkedCustomerId");
+
+                    b.HasIndex("LinkedJobId");
+
+                    b.HasIndex("SessionToken")
+                        .IsUnique();
+
+                    b.ToTable("KioskSessions");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.MaintenanceRecord", b =>
                 {
                     b.Property<int>("Id")
@@ -6287,7 +6711,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 1,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8472),
+                            CreatedAt = new DateTime(2026, 5, 15, 0, 30, 26, 273, DateTimeKind.Utc).AddTicks(2464),
                             Description = "Standard pricing for regular customers",
                             DiscountPercent = 0m,
                             IsActive = true,
@@ -6298,7 +6722,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 2,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8478),
+                            CreatedAt = new DateTime(2026, 5, 15, 0, 30, 26, 273, DateTimeKind.Utc).AddTicks(2473),
                             Description = "5% discount for preferred customers",
                             DiscountPercent = 5m,
                             IsActive = true,
@@ -6309,7 +6733,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 3,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8479),
+                            CreatedAt = new DateTime(2026, 5, 15, 0, 30, 26, 273, DateTimeKind.Utc).AddTicks(2474),
                             Description = "10% discount for premium customers",
                             DiscountPercent = 10m,
                             IsActive = true,
@@ -7266,6 +7690,78 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("QuoteStatusLookups");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.RecurringTemplate", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    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<DateTime?>("EndDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<int>("Frequency")
+                        .HasColumnType("int");
+
+                    b.Property<int>("IntervalCount")
+                        .HasColumnType("int");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("LastError")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int?>("MaxOccurrences")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime>("NextFireDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<int>("OccurrenceCount")
+                        .HasColumnType("int");
+
+                    b.Property<string>("TemplateData")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("TemplateType")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("RecurringTemplates");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.Refund", b =>
                 {
                     b.Property<int>("Id")
@@ -7295,6 +7791,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("DeletedBy")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<int?>("DepositAccountId")
+                        .HasColumnType("int");
+
                     b.Property<int>("InvoiceId")
                         .HasColumnType("int");
 
@@ -7742,6 +8241,62 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("SubscriptionPlanConfigs");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.TaxRate", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    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<string>("Description")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsActive")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsDefault")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("Rate")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<string>("State")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.ToTable("TaxRates");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.TermsAcceptance", b =>
                 {
                     b.Property<int>("Id")
@@ -7876,6 +8431,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("Email")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<bool>("Is1099Vendor")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("IsActive")
                         .HasColumnType("bit");
 
@@ -7966,6 +8524,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("Memo")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<DateTime?>("PostedDate")
+                        .HasColumnType("datetime2");
+
                     b.Property<decimal>("RemainingAmount")
                         .HasColumnType("decimal(18,2)");
 
@@ -8100,6 +8661,57 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("VendorCreditLineItems");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.YearEndClose", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<DateTime>("ClosedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("ClosedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("ClosedYear")
+                        .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<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<int>("JournalEntryId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("JournalEntryId");
+
+                    b.ToTable("YearEndCloses");
+                });
+
             modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityRoleClaim<string>", b =>
                 {
                     b.HasOne("Microsoft.AspNetCore.Identity.IdentityRole", null)
@@ -8313,6 +8925,25 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("Vendor");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.BudgetLine", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "Account")
+                        .WithMany()
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("PowderCoating.Core.Entities.Budget", "Budget")
+                        .WithMany("Lines")
+                        .HasForeignKey("BudgetId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Account");
+
+                    b.Navigation("Budget");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.BugReportAttachment", b =>
                 {
                     b.HasOne("PowderCoating.Core.Entities.BugReport", "BugReport")
@@ -8569,6 +9200,48 @@ 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")
@@ -9182,6 +9855,23 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("JournalEntry");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.KioskSession", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Customer", "LinkedCustomer")
+                        .WithMany()
+                        .HasForeignKey("LinkedCustomerId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("PowderCoating.Core.Entities.Job", "LinkedJob")
+                        .WithMany()
+                        .HasForeignKey("LinkedJobId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.Navigation("LinkedCustomer");
+
+                    b.Navigation("LinkedJob");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.MaintenanceRecord", b =>
                 {
                     b.HasOne("PowderCoating.Core.Entities.ApplicationUser", "AssignedUser")
@@ -9740,13 +10430,13 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.HasOne("PowderCoating.Core.Entities.Bill", "Bill")
                         .WithMany()
                         .HasForeignKey("BillId")
-                        .OnDelete(DeleteBehavior.Cascade)
+                        .OnDelete(DeleteBehavior.NoAction)
                         .IsRequired();
 
                     b.HasOne("PowderCoating.Core.Entities.VendorCredit", "VendorCredit")
                         .WithMany("Applications")
                         .HasForeignKey("VendorCreditId")
-                        .OnDelete(DeleteBehavior.Cascade)
+                        .OnDelete(DeleteBehavior.NoAction)
                         .IsRequired();
 
                     b.Navigation("Bill");
@@ -9772,6 +10462,17 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("VendorCredit");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.YearEndClose", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.JournalEntry", "JournalEntry")
+                        .WithMany()
+                        .HasForeignKey("JournalEntryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("JournalEntry");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.Account", b =>
                 {
                     b.Navigation("BillLineItems");
@@ -9816,6 +10517,11 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("Payments");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.Budget", b =>
+                {
+                    b.Navigation("Lines");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.BugReport", b =>
                 {
                     b.Navigation("Attachments");
@@ -9878,6 +10584,11 @@ 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");

src/PowderCoating.Infrastructure/Repositories/UnitOfWork.cs

@@ -121,6 +121,9 @@ public class UnitOfWork : IUnitOfWork
     private IRepository<GiftCertificate>? _giftCertificates;
     private IRepository<GiftCertificateRedemption>? _giftCertificateRedemptions;
 
+    // Customer Intake Kiosk
+    private IRepository<KioskSession>? _kioskSessions;
+
     // Purchase Orders
     private IPurchaseOrderRepository? _purchaseOrders;
     private IRepository<PurchaseOrderItem>? _purchaseOrderItems;
@@ -154,6 +157,17 @@ public class UnitOfWork : IUnitOfWork
     // Bank Reconciliation
     private IRepository<BankReconciliation>? _bankReconciliations;
 
+    // Tax Rates
+    private IRepository<TaxRate>? _taxRates;
+
+    // Recurring Transactions
+    private IRepository<RecurringTemplate>? _recurringTemplates;
+    private IRepository<FixedAsset>? _fixedAssets;
+    private IRepository<FixedAssetDepreciationEntry>? _fixedAssetDepreciationEntries;
+    private IRepository<Budget>? _budgets;
+    private IRepository<BudgetLine>? _budgetLines;
+    private IRepository<YearEndClose>? _yearEndCloses;
+
     /// <summary>
     /// Initialises the unit of work with the scoped <paramref name="context"/>.
     /// The context is shared across all repositories created by this instance so that
@@ -449,6 +463,10 @@ public class UnitOfWork : IUnitOfWork
     public IRepository<GiftCertificateRedemption> GiftCertificateRedemptions =>
         _giftCertificateRedemptions ??= new Repository<GiftCertificateRedemption>(_context);
 
+    /// <summary>Repository for <see cref="KioskSession"/> customer self-service intake sessions; tenant-filtered with soft delete.</summary>
+    public IRepository<KioskSession> KioskSessions =>
+        _kioskSessions ??= new Repository<KioskSession>(_context);
+
     // Job Templates
     /// <summary>Repository for <see cref="JobTemplate"/> reusable job blueprints; tenant-filtered with soft delete.</summary>
     public IJobTemplateRepository JobTemplates =>
@@ -552,6 +570,26 @@ public class UnitOfWork : IUnitOfWork
     public IRepository<BankReconciliation> BankReconciliations =>
         _bankReconciliations ??= new Repository<BankReconciliation>(_context);
 
+    // Tax Rates
+    /// <summary>Repository for <see cref="TaxRate"/> named tax rates used to pre-fill invoice tax percent by jurisdiction.</summary>
+    public IRepository<TaxRate> TaxRates =>
+        _taxRates ??= new Repository<TaxRate>(_context);
+
+    // Recurring Transactions
+    /// <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);
+    public IRepository<Budget> Budgets =>
+        _budgets ??= new Repository<Budget>(_context);
+    public IRepository<BudgetLine> BudgetLines =>
+        _budgetLines ??= new Repository<BudgetLine>(_context);
+    public IRepository<YearEndClose> YearEndCloses =>
+        _yearEndCloses ??= new Repository<YearEndClose>(_context);
+
     /// <summary>
     /// Flushes all pending changes in the EF Core change tracker to the database.
     /// Returns the number of state entries written.

src/PowderCoating.Infrastructure/Services/AccountingAiService.cs

@@ -902,4 +902,454 @@ Account Spend Trends (this month vs historical):
             return new AnomalyDetectionResult { Success = false, ErrorMessage = "An error occurred while running the analysis." };
         }
     }
+
+    // ── Feature 7: Bank Rec Auto-Match ────────────────────────────────────────
+
+    /// <summary>
+    /// Suggests which uncleared bank rec transactions to mark as cleared to close the gap
+    /// between the current running balance and the statement ending balance. The items list
+    /// includes both deposits and payments with their direction tag so Claude can reason about
+    /// net effect. Confidence scores reflect how cleanly each item contributes to reaching the
+    /// target ending balance — items that together sum close to the required difference score
+    /// higher than items that alone overshoot. MaxTokens is 1024; the response is typically
+    /// compact because we only need entity-type/id pairs plus a short reason per item.
+    /// </summary>
+    public async Task<AutoMatchResult> AutoMatchReconciliationAsync(AutoMatchRequest request)
+    {
+        var apiKey = GetApiKey();
+        if (apiKey == null)
+            return new AutoMatchResult { Success = false, ErrorMessage = "Anthropic API key is not configured." };
+
+        try
+        {
+            var systemPrompt = @"You are a bank reconciliation assistant for a powder coating business.
+Given a list of uncleared transactions and a target statement ending balance, suggest which transactions
+to mark as cleared so that: Beginning Balance + cleared deposits - cleared payments = Statement Ending Balance.
+
+Respond ONLY with a valid JSON object — no markdown, no explanation.
+
+Schema:
+{
+  ""suggestedCleared"": [
+    {
+      ""entityType"": ""Payment"" | ""BillPayment"" | ""Expense"",
+      ""entityId"": number,
+      ""confidence"": number (0.0 to 1.0),
+      ""reason"": ""string — one sentence why this item should be cleared""
+    }
+  ],
+  ""insights"": [""string"", ...]
+}
+
+Rules:
+- Select the combination of items whose net effect (deposits minus payments) gets closest to the difference needed
+- Difference needed = statementEndingBalance - beginningBalance
+- confidence 0.9-1.0: item clearly belongs in this period (date and amount both fit)
+- confidence 0.6-0.89: likely but not certain
+- confidence below 0.6: possible but uncertain — include only if needed to close the gap
+- insights: 2-4 observations about patterns or items that need manual review
+- Do NOT suggest clearing items you are uncertain about just to force a zero balance";
+
+            var itemsJson = JsonSerializer.Serialize(request.UnclearedItems);
+            var needed = request.StatementEndingBalance - request.BeginningBalance;
+
+            var userPrompt = $@"Suggest which transactions to clear for this bank reconciliation.
+
+Beginning Balance: {request.BeginningBalance:F2}
+Statement Ending Balance: {request.StatementEndingBalance:F2}
+Difference needed (deposits - payments): {needed:F2}
+
+Uncleared transactions:
+{itemsJson}";
+
+            var client = new AnthropicClient(apiKey);
+            var messageParams = new MessageParameters
+            {
+                Model = Model,
+                MaxTokens = 1024,
+                SystemMessage = systemPrompt,
+                Messages = new List<Message>
+                {
+                    new Message
+                    {
+                        Role = RoleType.User,
+                        Content = new List<ContentBase> { new TextContent { Text = userPrompt } }
+                    }
+                }
+            };
+
+            var response = await SendAsync(client, messageParams);
+            var rawText = response.FirstMessage?.Text
+                ?? response.Content?.OfType<TextContent>().FirstOrDefault()?.Text
+                ?? "";
+            if (string.IsNullOrWhiteSpace(rawText))
+                return new AutoMatchResult { Success = false, ErrorMessage = "Empty response from AI." };
+
+            var raw = StripJsonFences(rawText);
+            var parsed = JsonSerializer.Deserialize<ClaudeAutoMatchResponse>(raw, JsonOpts);
+            if (parsed == null)
+                return new AutoMatchResult { Success = false, ErrorMessage = "Could not parse AI response." };
+
+            return new AutoMatchResult
+            {
+                Success = true,
+                SuggestedCleared = (parsed.SuggestedCleared ?? new()).Select(s => new AutoMatchSuggestion
+                {
+                    EntityType = s.EntityType,
+                    EntityId   = s.EntityId,
+                    Confidence = s.Confidence,
+                    Reason     = s.Reason
+                }).ToList(),
+                Insights = parsed.Insights ?? new()
+            };
+        }
+        catch (OperationCanceledException)
+        {
+            _logger.LogWarning("Claude AI bank rec auto-match timed out after 60 seconds");
+            return new AutoMatchResult { Success = false, ErrorMessage = "The AI service did not respond in time. Please try again." };
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error running bank rec auto-match with AI");
+            return new AutoMatchResult { Success = false, ErrorMessage = "An error occurred while running auto-match." };
+        }
+    }
+
+    // ── Feature 8: Late Payment Prediction ────────────────────────────────────
+
+    /// <summary>
+    /// Predicts payment risk per open AR customer by combining current overdue status with
+    /// historical behavior metrics (avg days to pay, late rate). The late rate is pre-calculated
+    /// as LateInvoicesAllTime / TotalInvoicesAllTime so Claude receives a 0–1 ratio rather than
+    /// raw counts, which produces more consistent confidence scoring across customers with very
+    /// different invoice volumes. Risk levels are validated against the three allowed values and
+    /// default to "medium" when Claude returns anything outside the expected set.
+    /// </summary>
+    public async Task<LatePaymentPredictionResult> PredictLatePaymentsAsync(LatePaymentPredictionRequest request)
+    {
+        var apiKey = GetApiKey();
+        if (apiKey == null)
+            return new LatePaymentPredictionResult { Success = false, ErrorMessage = "Anthropic API key is not configured." };
+
+        try
+        {
+            var systemPrompt = @"You are an accounts receivable risk analyst for a powder coating business.
+Given open AR data and each customer's historical payment behavior, predict payment risk for each customer.
+Respond ONLY with a valid JSON object — no markdown, no explanation.
+
+Schema:
+{
+  ""predictions"": [
+    {
+      ""customerName"": ""string"",
+      ""riskLevel"": ""high"" | ""medium"" | ""low"",
+      ""estimatedDaysToPayment"": number,
+      ""reasoning"": ""string — one sentence explaining the prediction""
+    }
+  ],
+  ""insights"": [""string"", ...]
+}
+
+Rules:
+- riskLevel ""high"": customer has a history of late payment AND is already overdue, or has a very high late rate
+- riskLevel ""medium"": customer is overdue but has reasonable historical performance, or is current but has a spotty history
+- riskLevel ""low"": customer typically pays on time and is not severely overdue
+- estimatedDaysToPayment: realistic estimate of additional days until payment, based on history and overdue status
+- insights: 2-4 portfolio-level observations (e.g. which customers need immediate follow-up)
+- Only include predictions for customers with open invoices";
+
+            var customersJson = JsonSerializer.Serialize(request.Customers.Select(c => new
+            {
+                c.CustomerName,
+                c.TotalOwed,
+                c.AvgDaysToPay,
+                LatePaymentRate = c.TotalInvoicesAllTime > 0
+                    ? Math.Round((double)c.LateInvoicesAllTime / c.TotalInvoicesAllTime, 2)
+                    : 0,
+                c.OpenInvoices
+            }));
+
+            var userPrompt = $@"Predict payment risk for open AR customers of {request.CompanyName}.
+
+Customer data (includes historical payment behavior):
+{customersJson}";
+
+            var client = new AnthropicClient(apiKey);
+            var messageParams = new MessageParameters
+            {
+                Model = Model,
+                MaxTokens = 1024,
+                SystemMessage = systemPrompt,
+                Messages = new List<Message>
+                {
+                    new Message
+                    {
+                        Role = RoleType.User,
+                        Content = new List<ContentBase> { new TextContent { Text = userPrompt } }
+                    }
+                }
+            };
+
+            var response = await SendAsync(client, messageParams);
+            var rawText = response.FirstMessage?.Text
+                ?? response.Content?.OfType<TextContent>().FirstOrDefault()?.Text
+                ?? "";
+            if (string.IsNullOrWhiteSpace(rawText))
+                return new LatePaymentPredictionResult { Success = false, ErrorMessage = "Empty response from AI." };
+
+            var raw = StripJsonFences(rawText);
+            var parsed = JsonSerializer.Deserialize<ClaudeLatePaymentResponse>(raw, JsonOpts);
+            if (parsed == null)
+                return new LatePaymentPredictionResult { Success = false, ErrorMessage = "Could not parse AI response." };
+
+            var validRiskLevels = new[] { "high", "medium", "low" };
+            var predictions = (parsed.Predictions ?? new()).Select(p => new LatePaymentPrediction
+            {
+                CustomerName          = p.CustomerName,
+                RiskLevel             = validRiskLevels.Contains(p.RiskLevel?.ToLowerInvariant()) ? p.RiskLevel!.ToLowerInvariant() : "medium",
+                EstimatedDaysToPayment = p.EstimatedDaysToPayment,
+                Reasoning             = p.Reasoning
+            }).ToList();
+
+            return new LatePaymentPredictionResult
+            {
+                Success     = true,
+                Predictions = predictions,
+                Insights    = parsed.Insights ?? new()
+            };
+        }
+        catch (OperationCanceledException)
+        {
+            _logger.LogWarning("Claude AI late payment prediction timed out after 60 seconds");
+            return new LatePaymentPredictionResult { Success = false, ErrorMessage = "The AI service did not respond in time. Please try again." };
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error predicting late payments with AI");
+            return new LatePaymentPredictionResult { Success = false, ErrorMessage = "An error occurred while predicting payment risk." };
+        }
+    }
+
+    // ── Feature 9: Natural Language Financial Queries ─────────────────────────
+
+    /// <summary>
+    /// Answers a free-text financial question using a pre-loaded snapshot of the company's
+    /// financial data. The context object is serialized to JSON and embedded in the user prompt
+    /// so Claude has concrete numbers to reason over rather than fabricating estimates. The
+    /// system prompt explicitly constrains Claude to the data provided and forbids it from
+    /// making up figures outside the snapshot — this prevents hallucination of specific dollar
+    /// amounts. RelevantFacts is a list of supporting data points Claude pulled from the context
+    /// to justify the answer, displayed below the answer in the UI so users can verify.
+    /// MaxTokens is raised to 1500 to accommodate answers with multiple supporting facts.
+    /// </summary>
+    public async Task<FinancialQueryResult> AnswerFinancialQueryAsync(FinancialQueryRequest request)
+    {
+        var apiKey = GetApiKey();
+        if (apiKey == null)
+            return new FinancialQueryResult { Success = false, ErrorMessage = "Anthropic API key is not configured." };
+
+        try
+        {
+            var systemPrompt = @"You are a financial analyst assistant for a powder coating business.
+Answer plain-English financial questions using ONLY the data provided in the context.
+Respond ONLY with a valid JSON object — no markdown, no explanation.
+
+Schema:
+{
+  ""answer"": ""string — direct, plain-English answer to the question"",
+  ""followUpSuggestion"": ""string — one optional follow-up question the user might want to ask next, or null"",
+  ""relevantFacts"": [""string"", ...]
+}
+
+Rules:
+- answer: be direct and specific with dollar amounts and percentages from the data
+- If the data does not contain enough information to answer the question, say so clearly in the answer
+- Do NOT invent or estimate figures that are not in the provided data
+- relevantFacts: 2-5 specific data points from the context that support the answer (formatted as ""Label: $X"" or ""Label: X%"")
+- followUpSuggestion: suggest the natural next question the user would want to ask, or null if not obvious
+- Keep the answer under 100 words — be concise";
+
+            var contextJson = JsonSerializer.Serialize(request.Context);
+            var userPrompt = $@"Question: {request.Question}
+
+Financial context:
+{contextJson}";
+
+            var client = new AnthropicClient(apiKey);
+            var messageParams = new MessageParameters
+            {
+                Model = Model,
+                MaxTokens = 1500,
+                SystemMessage = systemPrompt,
+                Messages = new List<Message>
+                {
+                    new Message
+                    {
+                        Role = RoleType.User,
+                        Content = new List<ContentBase> { new TextContent { Text = userPrompt } }
+                    }
+                }
+            };
+
+            var response = await SendAsync(client, messageParams);
+            var rawText = response.FirstMessage?.Text
+                ?? response.Content?.OfType<TextContent>().FirstOrDefault()?.Text
+                ?? "";
+            if (string.IsNullOrWhiteSpace(rawText))
+                return new FinancialQueryResult { Success = false, ErrorMessage = "Empty response from AI." };
+
+            var raw = StripJsonFences(rawText);
+            var parsed = JsonSerializer.Deserialize<ClaudeFinancialQueryResponse>(raw, JsonOpts);
+            if (parsed == null)
+                return new FinancialQueryResult { Success = false, ErrorMessage = "Could not parse AI response." };
+
+            return new FinancialQueryResult
+            {
+                Success              = true,
+                Answer               = parsed.Answer ?? string.Empty,
+                FollowUpSuggestion   = parsed.FollowUpSuggestion,
+                RelevantFacts        = parsed.RelevantFacts ?? new()
+            };
+        }
+        catch (OperationCanceledException)
+        {
+            _logger.LogWarning("Claude AI financial query timed out after 60 seconds");
+            return new FinancialQueryResult { Success = false, ErrorMessage = "The AI service did not respond in time. Please try again." };
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error answering financial query with AI");
+            return new FinancialQueryResult { Success = false, ErrorMessage = "An error occurred while answering your question." };
+        }
+    }
+
+    // ── Feature 10: Recurring Bill Detection ──────────────────────────────────
+
+    /// <summary>
+    /// Analyzes 6–12 months of historical bills to detect recurring payment patterns per vendor.
+    /// Bills are grouped by vendor in the prompt so Claude can see the full chronological series
+    /// for each vendor at a glance. The confidence field ("high"/"medium"/"low") reflects how
+    /// regular the cadence is — a bill appearing every 28–32 days for 6 consecutive months is
+    /// high confidence; 2–3 occurrences at similar amounts is medium. NextExpectedDateIso is
+    /// calculated by Claude from the pattern's most recent date plus the detected period length.
+    /// MaxTokens is 1500 to accommodate multi-vendor response objects with multiple patterns.
+    /// </summary>
+    public async Task<RecurringBillDetectionResult> DetectRecurringBillsAsync(RecurringBillDetectionRequest request)
+    {
+        var apiKey = GetApiKey();
+        if (apiKey == null)
+            return new RecurringBillDetectionResult { Success = false, ErrorMessage = "Anthropic API key is not configured." };
+
+        try
+        {
+            var systemPrompt = @"You are a recurring expense analyst for a powder coating business.
+Analyze the provided bill history to detect recurring payment patterns per vendor.
+Respond ONLY with a valid JSON object — no markdown, no explanation.
+
+Schema:
+{
+  ""patterns"": [
+    {
+      ""vendorName"": ""string"",
+      ""frequency"": ""monthly"" | ""quarterly"" | ""biannual"" | ""annual"" | ""irregular"",
+      ""typicalAmount"": number,
+      ""nextExpectedDateIso"": ""YYYY-MM-DD or null"",
+      ""confidence"": ""high"" | ""medium"" | ""low"",
+      ""description"": ""string — one sentence describing the pattern"",
+      ""suggestedAction"": ""string — one specific action to take, or null""
+    }
+  ],
+  ""insights"": [""string"", ...]
+}
+
+Rules:
+- Only report patterns with at least 2 occurrences
+- monthly: bills occurring every 25–35 days
+- quarterly: bills occurring every 80–100 days
+- biannual: bills occurring every 170–195 days
+- annual: bills occurring roughly once per year
+- irregular: a vendor bills regularly but the cadence is inconsistent
+- confidence ""high"": 4+ occurrences with consistent timing (within ±5 days of the period)
+- confidence ""medium"": 2–3 occurrences with consistent timing, or 4+ with variable timing
+- confidence ""low"": pattern is weak but worth monitoring
+- nextExpectedDateIso: estimate based on the last bill date + the detected period; null if irregular or low confidence
+- suggestedAction: e.g. ""Set a monthly reminder for this bill"" or ""Create a recurring bill template"" or null
+- insights: 2-4 portfolio-level observations about the company's recurring expense profile
+- If no recurring patterns are found, return an empty patterns array";
+
+            // Group bills by vendor for clarity in the prompt
+            var grouped = request.Bills
+                .GroupBy(b => b.VendorName)
+                .Select(g => new
+                {
+                    VendorName = g.Key,
+                    Bills = g.OrderBy(b => b.DateIso).Select(b => new { b.DateIso, b.Amount, b.BillNumber, b.Memo })
+                });
+
+            var billsJson = JsonSerializer.Serialize(grouped);
+
+            var userPrompt = $@"Detect recurring bill patterns for {request.CompanyName}.
+Data covers the last 6–12 months of bills, grouped by vendor.
+
+Bill history by vendor:
+{billsJson}";
+
+            var client = new AnthropicClient(apiKey);
+            var messageParams = new MessageParameters
+            {
+                Model = Model,
+                MaxTokens = 1500,
+                SystemMessage = systemPrompt,
+                Messages = new List<Message>
+                {
+                    new Message
+                    {
+                        Role = RoleType.User,
+                        Content = new List<ContentBase> { new TextContent { Text = userPrompt } }
+                    }
+                }
+            };
+
+            var response = await SendAsync(client, messageParams);
+            var rawText = response.FirstMessage?.Text
+                ?? response.Content?.OfType<TextContent>().FirstOrDefault()?.Text
+                ?? "";
+            if (string.IsNullOrWhiteSpace(rawText))
+                return new RecurringBillDetectionResult { Success = false, ErrorMessage = "Empty response from AI." };
+
+            var raw = StripJsonFences(rawText);
+            var parsed = JsonSerializer.Deserialize<ClaudeRecurringBillResponse>(raw, JsonOpts);
+            if (parsed == null)
+                return new RecurringBillDetectionResult { Success = false, ErrorMessage = "Could not parse AI response." };
+
+            var validConfidence = new[] { "high", "medium", "low" };
+            var validFrequency = new[] { "monthly", "quarterly", "biannual", "annual", "irregular" };
+
+            return new RecurringBillDetectionResult
+            {
+                Success  = true,
+                Patterns = (parsed.Patterns ?? new()).Select(p => new RecurringBillPattern
+                {
+                    VendorName          = p.VendorName,
+                    Frequency           = validFrequency.Contains(p.Frequency?.ToLowerInvariant()) ? p.Frequency!.ToLowerInvariant() : "irregular",
+                    TypicalAmount       = p.TypicalAmount,
+                    NextExpectedDateIso = p.NextExpectedDateIso,
+                    Confidence          = validConfidence.Contains(p.Confidence?.ToLowerInvariant()) ? p.Confidence!.ToLowerInvariant() : "medium",
+                    Description         = p.Description,
+                    SuggestedAction     = p.SuggestedAction
+                }).ToList(),
+                Insights = parsed.Insights ?? new()
+            };
+        }
+        catch (OperationCanceledException)
+        {
+            _logger.LogWarning("Claude AI recurring bill detection timed out after 60 seconds");
+            return new RecurringBillDetectionResult { Success = false, ErrorMessage = "The AI service did not respond in time. Please try again." };
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error detecting recurring bills with AI");
+            return new RecurringBillDetectionResult { Success = false, ErrorMessage = "An error occurred while analyzing bill patterns." };
+        }
+    }
 }

src/PowderCoating.Infrastructure/Services/AiQuoteService.cs

@@ -435,7 +435,15 @@ Only ask follow-up questions if truly needed — prefer to make reasonable assum
             shopSpeedLine = "- Shop blast rate: not calibrated — use conservative industry-average times for this shop tier";
         }
 
-        var coatingSpeedLine = $"- THIS SHOP'S coating application rate: ~{coatingRate:F0} sqft/hr";
+        string coatingSpeedLine;
+        if (coatingRate > 0)
+            coatingSpeedLine = $"- THIS SHOP'S coating application rate: ~{coatingRate:F0} sqft/hr — use this to derive coating time (surface area ÷ coating rate), NOT generic industry averages";
+        else
+            coatingSpeedLine = "- Shop coating rate: not calibrated — use conservative industry-average coating times for this shop tier";
+
+        var rateInstruction = (blastRate > 0 || coatingRate > 0)
+            ? "IMPORTANT: For estimatedMinutes, you MUST use this shop's specific rates above where provided, not generic industry speeds."
+            : "IMPORTANT: For estimatedMinutes, use conservative industry-average times appropriate for a professional powder coating shop.";
 
         return $@"Please analyze the item(s) in the photo(s) for powder coating estimation.
 
@@ -453,7 +461,7 @@ Company operating costs for your reference:
 {shopSpeedLine}
 {coatingSpeedLine}
 
-IMPORTANT: For estimatedMinutes, you MUST use this shop's specific blast and coating rates above, not generic industry speeds.
+{rateInstruction}
 Sandblasting time = surface area of item ÷ shop blast rate (sqft/hr), adjusted for part complexity (harder-to-reach areas take more passes).
 Coating time = surface area ÷ shop coating rate, adjusted for masking and complexity.
 Include racking/unracking, inspection, and any material-specific prep (preheat handling, chemical stripping) as ACTIVE labor time.
@@ -547,9 +555,9 @@ Respond with the JSON object only.";
             _                                                     => 0
         };
 
-        // Labor cost — AI returns total batch minutes, so divide by quantity to get per-item minutes.
+        // Labor cost — AI returns per-item minutes (both system prompt and user prompt say "per single item").
-        // The unit price × quantity must equal the total batch labor cost.
+        // Unit price is per item; the caller multiplies by quantity for the line total.
-        var rawPerItemMinutes = aiResult.EstimatedMinutes / Math.Max(1m, (decimal)request.Quantity);
+        var rawPerItemMinutes = aiResult.EstimatedMinutes;
         var minFloorApplied   = materialMinMinutes > 0 && rawPerItemMinutes < materialMinMinutes;
         var perItemMinutes    = minFloorApplied ? materialMinMinutes : rawPerItemMinutes;
         var laborHours = perItemMinutes / 60m;
@@ -611,7 +619,7 @@ Respond with the JSON object only.";
             CoatCount                = request.CoatCount,
             MaterialCost             = Math.Round(materialCost, 2),
             ConsumablesCost          = Math.Round(consumablesSurcharge, 2),
-            EstimatedMinutes         = (int)Math.Round(perItemMinutes),
+            EstimatedMinutes         = perItemMinutes,
             MaterialMinMinutes       = materialMinMinutes,
             MinFloorApplied          = minFloorApplied,
             LaborCost                = Math.Round(laborCost, 2),

src/PowderCoating.Infrastructure/Services/ApplicationUserClaimsPrincipalFactory.cs

@@ -137,6 +137,16 @@ public class ApplicationUserClaimsPrincipalFactory : UserClaimsPrincipalFactory<
             identity.AddClaim(new Claim("Permission", "ViewReports"));
         }
 
+        if (user.CanManageBills)
+        {
+            identity.AddClaim(new Claim("Permission", "ManageBills"));
+        }
+
+        if (user.CanManageAccounting)
+        {
+            identity.AddClaim(new Claim("Permission", "ManageAccounting"));
+        }
+
         return identity;
     }
 }

src/PowderCoating.Infrastructure/Services/CompanyListService.cs

@@ -1,5 +1,6 @@
 using Microsoft.EntityFrameworkCore;
 using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces.Services;
 using PowderCoating.Infrastructure.Data;
 
@@ -21,15 +22,34 @@ public class CompanyListService : ICompanyListService
     }
 
     /// <inheritdoc/>
-    public async Task<(List<Company> Companies, int TotalCount)> GetPagedAsync(
+    public async Task<(List<Company> Companies, int TotalCount, int ChurnedCount)> GetPagedAsync(
-        string? searchTerm, string sortColumn, string sortDirection, int page, int pageSize)
+        string? searchTerm, string sortColumn, string sortDirection, int page, int pageSize,
+        bool hideChurned = true)
     {
+        var cutoff = DateTime.UtcNow.AddDays(-14);
+
+        // Always count churned regardless of hideChurned so the banner can show a number.
+        var churnedCount = await _context.Companies
+            .AsNoTracking()
+            .IgnoreQueryFilters()
+            .Where(c => !c.IsDeleted
+                && (c.SubscriptionStatus == SubscriptionStatus.Expired || c.SubscriptionStatus == SubscriptionStatus.Canceled)
+                && c.SubscriptionEndDate != null
+                && c.SubscriptionEndDate < cutoff)
+            .CountAsync();
+
         var query = _context.Companies
             .AsNoTracking()
             .IgnoreQueryFilters()
             .Where(c => !c.IsDeleted)
             .AsQueryable();
 
+        if (hideChurned)
+            query = query.Where(c =>
+                !((c.SubscriptionStatus == SubscriptionStatus.Expired || c.SubscriptionStatus == SubscriptionStatus.Canceled)
+                  && c.SubscriptionEndDate != null
+                  && c.SubscriptionEndDate < cutoff));
+
         if (!string.IsNullOrWhiteSpace(searchTerm))
         {
             var s = searchTerm.ToLower();
@@ -61,12 +81,16 @@ public class CompanyListService : ICompanyListService
             .Take(pageSize)
             .ToListAsync();
 
-        return (companies, totalCount);
+        return (companies, totalCount, churnedCount);
     }
 
     /// <inheritdoc/>
     public async Task<CompanyCountSummary> GetCountSummaryAsync(IReadOnlyList<int> companyIds)
     {
+        var now = DateTime.UtcNow;
+        var d30 = now.AddDays(-30);
+        var d90 = now.AddDays(-90);
+
         var jobCounts = await _context.Jobs
             .IgnoreQueryFilters()
             .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted)
@@ -98,6 +122,32 @@ public class CompanyListService : ICompanyListService
             x => x.CompanyId,
             x => new CompanyWizardInfo(true, x.SetupWizardCompletedAt, x.SetupWizardCompletedByName));
 
-        return new CompanyCountSummary(jobCounts, quoteCounts, customerCounts, wizardInfo);
+        var jobs30 = await _context.Jobs
+            .IgnoreQueryFilters()
+            .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted && j.CreatedAt >= d30)
+            .GroupBy(j => j.CompanyId)
+            .Select(g => new { g.Key, Count = g.Count() })
+            .ToDictionaryAsync(x => x.Key, x => x.Count);
+
+        var jobs90 = await _context.Jobs
+            .IgnoreQueryFilters()
+            .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted && j.CreatedAt >= d90)
+            .GroupBy(j => j.CompanyId)
+            .Select(g => new { g.Key, Count = g.Count() })
+            .ToDictionaryAsync(x => x.Key, x => x.Count);
+
+        var lastLoginRaw = await _context.Users
+            .IgnoreQueryFilters()
+            .Where(u => companyIds.Contains(u.CompanyId) && u.LastLoginDate != null)
+            .GroupBy(u => u.CompanyId)
+            .Select(g => new { CompanyId = g.Key, Last = g.Max(u => u.LastLoginDate) })
+            .ToListAsync();
+
+        var lastLogins = lastLoginRaw.ToDictionary(
+            x => x.CompanyId,
+            x => x.Last);
+
+        return new CompanyCountSummary(jobCounts, quoteCounts, customerCounts, wizardInfo,
+            jobs30, jobs90, lastLogins);
     }
 }

src/PowderCoating.Infrastructure/Services/FinancialReportService.cs

@@ -79,6 +79,53 @@ public class FinancialReportService : IFinancialReportService
                 .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
             if (unlinkedRevenue > 0)
                 revenueLines.Add(new FinancialReportLine { AccountNumber = "—", AccountName = "Other Sales (unclassified)", Amount = unlinkedRevenue });
+
+            // Contra-revenue: discounts granted and credit memos applied reduce gross revenue.
+            var periodDiscounts = await _context.Invoices
+                .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                         && i.DiscountAmount > 0 && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
+                .SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m;
+            var periodCredits = await _context.CreditMemoApplications
+                .Where(a => a.AppliedDate >= from && a.AppliedDate <= toEnd
+                         && a.Invoice.Status != InvoiceStatus.Voided)
+                .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
+            var totalDeductions = periodDiscounts + periodCredits;
+            if (totalDeductions > 0)
+                revenueLines.Add(new FinancialReportLine
+                {
+                    AccountNumber = "4950",
+                    AccountName   = "Less: Sales Discounts & Credits",
+                    Amount        = -totalDeductions
+                });
+
+            // GC sales are deferred to GC Liability at issuance; revenue is recognized on redemption.
+            var periodGcReclassified = await _context.InvoiceItems
+                .Where(ii => ii.IsGiftCertificate
+                          && ii.Invoice.Status != InvoiceStatus.Draft
+                          && ii.Invoice.Status != InvoiceStatus.Voided
+                          && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
+                .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0m;
+            if (periodGcReclassified > 0)
+                revenueLines.Add(new FinancialReportLine
+                {
+                    AccountNumber = "2500",
+                    AccountName   = "Less: Gift Certificates Issued (Deferred Revenue)",
+                    Amount        = -periodGcReclassified
+                });
+
+            // Voided GCs with remaining balance are breakage income (liability extinguished).
+            var periodGcBreakage = await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt >= from && gc.UpdatedAt <= toEnd
+                          && gc.OriginalAmount > gc.RedeemedAmount)
+                .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
+            if (periodGcBreakage > 0)
+                revenueLines.Add(new FinancialReportLine
+                {
+                    AccountNumber = "—",
+                    AccountName   = "Gift Certificate Breakage Income",
+                    Amount        = periodGcBreakage
+                });
         }
 
         // COGS & Expenses — cash basis: expenses paid in period; accrual: by bill/expense date
@@ -200,6 +247,13 @@ public class FinancialReportService : IFinancialReportService
             .Select(g => new { Id = g.Key, Amount = g.Sum(bp => bp.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
+        // AP: vendor credit applications reduce AP (DR side) when matched against specific bills.
+        var vcByApAcctBs = await _context.VendorCreditApplications
+            .Where(vca => vca.AppliedDate <= asOfEnd)
+            .GroupBy(vca => vca.VendorCredit.APAccountId)
+            .Select(g => new { Id = g.Key, Amount = g.Sum(vca => vca.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amount);
+
         var taxByAcct = await _context.Invoices
             .Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
                      && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
@@ -216,18 +270,131 @@ public class FinancialReportService : IFinancialReportService
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.Invoice.Status != InvoiceStatus.WrittenOff)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
+        // Credit memo applications reduce open AR (CR AR when a credit is applied to an invoice).
+        arCredits += await _context.CreditMemoApplications
+            .Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
+            .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
+        // Refunds reverse collected payments — they re-open AR so reduce net AR credits.
+        arCredits -= await _context.Refunds
+            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted)
+            .SumAsync(r => (decimal?)r.Amount) ?? 0m;
 
-        // Retained earnings = net P&L from inception through asOf
+        // Refunds by bank account: money that left the account (CR to checking/bank).
+        var refundsByAcctBs = await _context.Refunds
+            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
+            .GroupBy(r => r.DepositAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amount = g.Sum(r => r.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amount);
+
+        // Deposits by bank account: cash received at deposit recording time (DR bank).
+        var depositsByAcctDepBs = await _context.Deposits
+            .Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
+            .GroupBy(d => d.DepositAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amount = g.Sum(d => d.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amount);
+
+        // Customer Deposits liability (2300): credits = all deposits taken; debits = deposits applied to invoices.
+        var custDepositsAcctIdBs = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountNumber == "2300" && a.IsActive && !a.IsDeleted)
+            .Select(a => (int?)a.Id).FirstOrDefaultAsync();
+        var custDepositsCreditsBs = custDepositsAcctIdBs.HasValue
+            ? (await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
+        var custDepositsDebitsBs = custDepositsAcctIdBs.HasValue
+            ? (await _context.Deposits
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
+
+        // Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
+        var gcLiabilityAcctIdBs = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountNumber == "2500" && a.IsActive && !a.IsDeleted)
+            .Select(a => (int?)a.Id).FirstOrDefaultAsync();
+        var gcLiabilityCreditsBs = gcLiabilityAcctIdBs.HasValue
+            ? (await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
+                .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
+        var gcLiabilityDebitsBs = gcLiabilityAcctIdBs.HasValue
+            ? ((await _context.GiftCertificateRedemptions
+                .Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
+                .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
+             + (await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
+                .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
+
+        // Retained earnings = net P&L from inception through asOf, covering four sources:
+        // (1) invoice revenue, (2) invoice discounts, (3) direct expenses, (4) vendor bill costs,
+        // plus (5) the net effect of any posted journal entries on revenue/expense/COGS accounts
+        // (accruals, depreciation, year-end closes, and other adjustments not in the tables above).
         var lifetimeRevenue   = await _context.InvoiceItems
             .Where(ii => ii.Invoice.Status != InvoiceStatus.Draft && ii.Invoice.Status != InvoiceStatus.Voided && ii.Invoice.InvoiceDate <= asOfEnd)
             .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
-        var lifetimeCogs      = await _context.Expenses
+        var lifetimeDiscounts = isCash ? 0m
+            : (await _context.Invoices
+                .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                         && i.DiscountAmount > 0 && i.InvoiceDate <= asOfEnd)
+                .SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m);
+        // Credit memos applied to invoices reduce net revenue (contra-revenue, same as discounts).
+        var lifetimeCreditMemos = isCash ? 0m
+            : (await _context.CreditMemoApplications
+                .Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
+                .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m);
+        var lifetimeDirectExp = await _context.Expenses
             .Where(e => e.Date <= asOfEnd)
             .SumAsync(e => (decimal?)e.Amount) ?? 0;
         var lifetimeBillCosts = await _context.BillLineItems
             .Where(bli => bli.Bill.Status != BillStatus.Draft && bli.Bill.Status != BillStatus.Voided && bli.Bill.BillDate <= asOfEnd)
             .SumAsync(bli => (decimal?)bli.Amount) ?? 0;
-        var retainedEarnings = lifetimeRevenue - lifetimeCogs - lifetimeBillCosts;
+
+        // JE net effect on revenue accounts (positive = additional revenue recognised via manual JE)
+        var revenueAcctIds = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountType == AccountType.Revenue && !a.IsDeleted)
+            .Select(a => a.Id).ToListAsync();
+        var expCogsAcctIds = await _context.Accounts
+            .Where(a => a.CompanyId == companyId
+                     && (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods)
+                     && !a.IsDeleted)
+            .Select(a => a.Id).ToListAsync();
+
+        var jeRevNet = revenueAcctIds.Count > 0
+            ? (await _context.JournalEntryLines
+                .Where(l => revenueAcctIds.Contains(l.AccountId)
+                         && l.JournalEntry.Status == JournalEntryStatus.Posted
+                         && l.JournalEntry.EntryDate <= asOfEnd)
+                .SumAsync(l => (decimal?)(l.CreditAmount - l.DebitAmount)) ?? 0m)
+            : 0m;
+
+        // JE net effect on expense/COGS accounts (positive = additional expense recognised via manual JE)
+        var jeExpNet = expCogsAcctIds.Count > 0
+            ? (await _context.JournalEntryLines
+                .Where(l => expCogsAcctIds.Contains(l.AccountId)
+                         && l.JournalEntry.Status == JournalEntryStatus.Posted
+                         && l.JournalEntry.EntryDate <= asOfEnd)
+                .SumAsync(l => (decimal?)(l.DebitAmount - l.CreditAmount)) ?? 0m)
+            : 0m;
+
+        // GC items sold via invoices are reclassified to GC Liability and not yet earned income.
+        var lifetimeGcReclassified = await _context.InvoiceItems
+            .Where(ii => ii.IsGiftCertificate
+                      && ii.Invoice.Status != InvoiceStatus.Draft
+                      && ii.Invoice.Status != InvoiceStatus.Voided
+                      && ii.Invoice.InvoiceDate <= asOfEnd)
+            .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0m;
+        // Voided GCs with remaining balance become breakage income (the liability is extinguished).
+        var lifetimeGcBreakage = await _context.GiftCertificates
+            .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                      && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
+            .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
+
+        var retainedEarnings = lifetimeRevenue + jeRevNet
+                             - lifetimeDiscounts
+                             - lifetimeCreditMemos
+                             - lifetimeGcReclassified // deferred to GC Liability, not earned yet
+                             + lifetimeGcBreakage     // breakage income when GC voided with balance
+                             - lifetimeDirectExp
+                             - lifetimeBillCosts
+                             - jeExpNet;
 
         var accounts = await _context.Accounts
             .Where(a => a.IsActive)
@@ -248,6 +415,7 @@ public class FinancialReportService : IFinancialReportService
             {
                 credits  = billsByApAcct.GetValueOrDefault(a.Id);
                 debits   = bpByApAcct.GetValueOrDefault(a.Id);
+                debits  += vcByApAcctBs.GetValueOrDefault(a.Id); // vendor credit applications reduce AP
             }
             else
             {
@@ -255,6 +423,18 @@ public class FinancialReportService : IFinancialReportService
                 credits += expFromByAcct.GetValueOrDefault(a.Id);
                 credits += bpFromByAcct.GetValueOrDefault(a.Id);
                 credits += taxByAcct.GetValueOrDefault(a.Id);
+                credits += refundsByAcctBs.GetValueOrDefault(a.Id);      // refunds reduce bank balance
+                debits  += depositsByAcctDepBs.GetValueOrDefault(a.Id);  // deposits increase bank balance
+                if (gcLiabilityAcctIdBs.HasValue && a.Id == gcLiabilityAcctIdBs.Value)
+                {
+                    credits += gcLiabilityCreditsBs; // GC issued → CR liability
+                    debits  += gcLiabilityDebitsBs;  // redeemed/voided → DR liability
+                }
+                if (custDepositsAcctIdBs.HasValue && a.Id == custDepositsAcctIdBs.Value)
+                {
+                    credits += custDepositsCreditsBs; // deposits taken → CR liability
+                    debits  += custDepositsDebitsBs;  // deposits applied → DR liability
+                }
             }
 
             decimal opening = (a.OpeningBalanceDate == null || a.OpeningBalanceDate.Value.Date <= asOf)
@@ -652,20 +832,277 @@ public class FinancialReportService : IFinancialReportService
     }
 
     /// <inheritdoc/>
+    /// <remarks>
+    /// Balances are computed dynamically from transaction tables using the same pre-computed
+    /// dictionary approach as <see cref="GetBalanceSheetAsync"/>, so the <paramref name="asOf"/>
+    /// date is respected. This replaces the previous implementation that read the denormalised
+    /// <c>Account.CurrentBalance</c> field, which always reflected the current date regardless of
+    /// what date was selected.
+    /// </remarks>
     public async Task<TrialBalanceDto> GetTrialBalanceAsync(int companyId, DateTime asOf)
     {
+        var asOfEnd     = asOf.AddDays(1).AddTicks(-1);
         var companyName = await GetCompanyNameAsync(companyId);
 
+        // ── Pre-compute per-account contribution dictionaries (batch GROUP BY, no N+1) ──────
+
+        // Bank/cash: customer payments deposited here (DR)
+        var depositsByAcct = await _context.Payments
+            .Where(p => p.PaymentDate <= asOfEnd && p.DepositAccountId != null
+                     && p.Invoice.Status != InvoiceStatus.Voided
+                     && p.Invoice.Status != InvoiceStatus.WrittenOff)
+            .GroupBy(p => p.DepositAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(p => p.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // AP: vendor credit applications reduce AP (DR) — credits are applied when a vendor
+        // issues a credit note and it is matched against a specific bill.
+        var vcByApAcct = await _context.VendorCreditApplications
+            .Where(vca => vca.AppliedDate <= asOfEnd)
+            .GroupBy(vca => vca.VendorCredit.APAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(vca => vca.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Bank/cash: expenses paid from here (CR)
+        var expFromByAcct = await _context.Expenses
+            .Where(e => e.Date <= asOfEnd)
+            .GroupBy(e => e.PaymentAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Bank/cash: bill payments made from here (CR)
+        var bpFromByAcct = await _context.BillPayments
+            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .GroupBy(bp => bp.BankAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // AP: bills increase AP (CR)
+        var billsByApAcct = await _context.Bills
+            .Where(b => b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
+            .GroupBy(b => b.APAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(b => b.Total) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // AP: bill payments reduce AP (DR)
+        var bpByApAcct = await _context.BillPayments
+            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .GroupBy(bp => bp.Bill.APAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Tax liability: sales tax collected (CR)
+        var taxByAcct = await _context.Invoices
+            .Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
+                     && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                     && i.InvoiceDate <= asOfEnd)
+            .GroupBy(i => i.SalesTaxAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(i => i.TaxAmount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Revenue accounts: invoice line items (CR)
+        var revenueByAcct = await _context.InvoiceItems
+            .Where(ii => ii.RevenueAccountId != null
+                      && ii.Invoice.Status != InvoiceStatus.Draft
+                      && ii.Invoice.Status != InvoiceStatus.Voided
+                      && ii.Invoice.InvoiceDate <= asOfEnd)
+            .GroupBy(ii => ii.RevenueAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(ii => ii.TotalPrice) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Expense accounts: direct expenses (DR)
+        var expenseByAcct = await _context.Expenses
+            .Where(e => e.Date <= asOfEnd)
+            .GroupBy(e => e.ExpenseAccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Expense/COGS accounts: vendor bill line items (DR)
+        var billLinesByAcct = await _context.BillLineItems
+            .Where(bli => bli.AccountId != null
+                       && bli.Bill.Status != BillStatus.Draft
+                       && bli.Bill.Status != BillStatus.Voided
+                       && bli.Bill.BillDate <= asOfEnd)
+            .GroupBy(bli => bli.AccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(bli => bli.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Sales Discounts contra-revenue account: invoice discounts and credit memo applications (DR).
+        // Both reduce net revenue and are attributed to account 4950 as contra-revenue debits.
+        // Credit memo applications are also added to AR credits below so the double-entry balances.
+        var discountAcctId = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountNumber == "4950" && a.IsActive && !a.IsDeleted)
+            .Select(a => (int?)a.Id)
+            .FirstOrDefaultAsync();
+        discountAcctId ??= await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountType == AccountType.Revenue
+                     && a.IsActive && !a.IsDeleted && a.Name.ToLower().Contains("discount"))
+            .Select(a => (int?)a.Id)
+            .FirstOrDefaultAsync();
+
+        var cmApplied = await _context.CreditMemoApplications
+            .Where(a => a.AppliedDate <= asOfEnd
+                     && a.Invoice.Status != InvoiceStatus.Voided)
+            .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
+
+        var discountsByAcct = new Dictionary<int, decimal>();
+        if (discountAcctId.HasValue)
+        {
+            var totalDiscounts = await _context.Invoices
+                .Where(i => i.DiscountAmount > 0
+                         && i.Status != InvoiceStatus.Draft
+                         && i.Status != InvoiceStatus.Voided
+                         && i.InvoiceDate <= asOfEnd)
+                .SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m;
+            if (totalDiscounts + cmApplied > 0)
+                discountsByAcct[discountAcctId.Value] = totalDiscounts + cmApplied;
+        }
+
+        // JE lines: posted entries debit/credit all account types
+        var jeDebitsByAcct = await _context.JournalEntryLines
+            .Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
+                     && l.JournalEntry.EntryDate <= asOfEnd)
+            .GroupBy(l => l.AccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(l => l.DebitAmount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        var jeCreditsByAcct = await _context.JournalEntryLines
+            .Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
+                     && l.JournalEntry.EntryDate <= asOfEnd)
+            .GroupBy(l => l.AccountId)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(l => l.CreditAmount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // AR totals (single AR account assumed per standard small-business chart of accounts).
+        // Credits include both cash payments and credit memo applications (which reduce open AR
+        // when a customer credit is applied against a specific invoice).
+        var arTotalDebits  = await _context.Invoices
+            .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                     && i.InvoiceDate <= asOfEnd)
+            .SumAsync(i => (decimal?)i.Total) ?? 0m;
+        var arTotalCredits = await _context.Payments
+            .Where(p => p.PaymentDate <= asOfEnd
+                     && p.Invoice.Status != InvoiceStatus.Voided
+                     && p.Invoice.Status != InvoiceStatus.WrittenOff)
+            .SumAsync(p => (decimal?)p.Amount) ?? 0m;
+        arTotalCredits += cmApplied; // credit memo applications reduce AR balance
+
+        // Refunds reverse collected payments — reduce net AR credits (re-opens the receivable).
+        var refundTotal = await _context.Refunds
+            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted)
+            .SumAsync(r => (decimal?)r.Amount) ?? 0m;
+        arTotalCredits -= refundTotal;
+
+        // Refunds by bank account: money leaving the account (CR to checking/bank).
+        var refundsByAcct = await _context.Refunds
+            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
+            .GroupBy(r => r.DepositAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(r => r.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Deposits by bank account: cash received at deposit recording time (DR bank).
+        // Deposit-sourced Payments have DepositAccountId = null, so there is no double-count with depositsByAcct.
+        var depositsByAcctDep = await _context.Deposits
+            .Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
+            .GroupBy(d => d.DepositAccountId!.Value)
+            .Select(g => new { Id = g.Key, Amt = g.Sum(d => d.Amount) })
+            .ToDictionaryAsync(g => g.Id, g => g.Amt);
+
+        // Customer Deposits liability (2300): credits = all deposits taken; debits = deposits applied to invoices.
+        var custDepositsAcctId = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountNumber == "2300" && a.IsActive && !a.IsDeleted)
+            .Select(a => (int?)a.Id).FirstOrDefaultAsync();
+        var custDepositsCredits = custDepositsAcctId.HasValue
+            ? (await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
+        var custDepositsDebits = custDepositsAcctId.HasValue
+            ? (await _context.Deposits
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
+
+        // Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
+        var gcLiabilityAcctId = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.AccountNumber == "2500" && a.IsActive && !a.IsDeleted)
+            .Select(a => (int?)a.Id).FirstOrDefaultAsync();
+        var gcLiabilityCredits = gcLiabilityAcctId.HasValue
+            ? (await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
+                .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
+        var gcLiabilityDebits = gcLiabilityAcctId.HasValue
+            ? ((await _context.GiftCertificateRedemptions
+                .Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
+                .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
+             + (await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
+                .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
+
+        // ── Per-account balance computation ─────────────────────────────────────────────────
+
         var accounts = await _context.Accounts
             .Where(a => a.CompanyId == companyId && a.IsActive)
             .OrderBy(a => a.AccountNumber)
             .ToListAsync();
 
-        var lines = new List<TrialBalanceLine>();
+        decimal ComputeAsOfBalance(Account a)
+        {
+            bool isDebitNormal = AccountingRules.IsNormalDebitBalance(a.AccountSubType);
+            decimal debits = 0m, credits = 0m;
 
+            if (a.AccountSubType == AccountSubType.AccountsReceivable)
+            {
+                debits  = arTotalDebits;
+                credits = arTotalCredits;
+            }
+            else if (a.AccountSubType == AccountSubType.AccountsPayable)
+            {
+                credits  = billsByApAcct.GetValueOrDefault(a.Id);
+                debits   = bpByApAcct.GetValueOrDefault(a.Id);
+                debits  += vcByApAcct.GetValueOrDefault(a.Id); // vendor credit applications reduce AP
+            }
+            else
+            {
+                // All other accounts: sum contributions from each transaction source that can
+                // post to this account. Dictionaries only contain entries for relevant account IDs,
+                // so GetValueOrDefault returns 0 for sources that do not apply to this account type.
+                debits  += depositsByAcct.GetValueOrDefault(a.Id);
+                credits += expFromByAcct.GetValueOrDefault(a.Id);
+                credits += bpFromByAcct.GetValueOrDefault(a.Id);
+                credits += taxByAcct.GetValueOrDefault(a.Id);
+                credits += revenueByAcct.GetValueOrDefault(a.Id);
+                debits  += expenseByAcct.GetValueOrDefault(a.Id);
+                debits  += billLinesByAcct.GetValueOrDefault(a.Id);
+                debits  += discountsByAcct.GetValueOrDefault(a.Id);
+                credits += refundsByAcct.GetValueOrDefault(a.Id);    // refunds reduce bank balance
+                debits  += depositsByAcctDep.GetValueOrDefault(a.Id); // deposits increase bank balance
+                if (gcLiabilityAcctId.HasValue && a.Id == gcLiabilityAcctId.Value)
+                {
+                    credits += gcLiabilityCredits; // GC issued → CR liability
+                    debits  += gcLiabilityDebits;  // redeemed/voided → DR liability
+                }
+                if (custDepositsAcctId.HasValue && a.Id == custDepositsAcctId.Value)
+                {
+                    credits += custDepositsCredits; // deposits taken → CR liability
+                    debits  += custDepositsDebits;  // deposits applied → DR liability
+                }
+            }
+
+            // Manual JEs apply to all account types (including AR/AP for unusual adjustments)
+            debits  += jeDebitsByAcct.GetValueOrDefault(a.Id);
+            credits += jeCreditsByAcct.GetValueOrDefault(a.Id);
+
+            decimal opening = (a.OpeningBalanceDate == null || a.OpeningBalanceDate.Value.Date <= asOf)
+                ? a.OpeningBalance : 0m;
+            decimal net = isDebitNormal ? debits - credits : credits - debits;
+            return opening + net;
+        }
+
+        var lines = new List<TrialBalanceLine>();
         foreach (var acct in accounts)
         {
-            if (acct.CurrentBalance == 0) continue;
+            var balance = ComputeAsOfBalance(acct);
+            if (balance == 0m) continue;
 
             var isDebitNormal = AccountingRules.IsNormalDebitBalance(acct.AccountSubType);
             var line = new TrialBalanceLine
@@ -679,14 +1116,14 @@ public class FinancialReportService : IFinancialReportService
             if (isDebitNormal)
             {
                 // Normal debit: positive balance → Debit column; negative → Credit column (abnormal)
-                if (acct.CurrentBalance >= 0) line.DebitBalance  = acct.CurrentBalance;
+                if (balance >= 0m) line.DebitBalance  = balance;
-                else                          line.CreditBalance = -acct.CurrentBalance;
+                else               line.CreditBalance = -balance;
             }
             else
             {
                 // Normal credit: positive balance → Credit column; negative → Debit column (abnormal)
-                if (acct.CurrentBalance >= 0) line.CreditBalance = acct.CurrentBalance;
+                if (balance >= 0m) line.CreditBalance = balance;
-                else                          line.DebitBalance  = -acct.CurrentBalance;
+                else               line.DebitBalance  = -balance;
             }
 
             lines.Add(line);
@@ -713,6 +1150,326 @@ public class FinancialReportService : IFinancialReportService
         return method ?? AccountingMethod.Accrual;
     }
 
+    /// <inheritdoc/>
+    public async Task<CustomerStatementDto> GetCustomerStatementAsync(int companyId, int customerId, DateTime from, DateTime to)
+    {
+        var toEnd   = to.AddDays(1).AddTicks(-1);
+        var fromEnd = from.AddTicks(-1);  // exclusive upper bound for pre-period queries
+
+        var companyName = await GetCompanyNameAsync(companyId);
+
+        var customer = await _context.Customers
+            .Where(c => c.Id == customerId && c.CompanyId == companyId)
+            .AsNoTracking().FirstOrDefaultAsync();
+        if (customer == null) return new CustomerStatementDto { CompanyName = companyName, From = from, To = to };
+
+        var customerName = customer.IsCommercial
+            ? customer.CompanyName ?? string.Empty
+            : $"{customer.ContactFirstName} {customer.ContactLastName}".Trim();
+
+        var address = string.Join(", ", new[] { customer.Address, customer.City, customer.State, customer.ZipCode }
+            .Where(s => !string.IsNullOrWhiteSpace(s)));
+
+        // Opening balance: invoiced − paid before period start
+        var preInvoiced = await _context.Invoices
+            .Where(i => i.CustomerId == customerId
+                     && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                     && i.InvoiceDate < from)
+            .SumAsync(i => (decimal?)i.Total) ?? 0;
+        var prePaid = await _context.Payments
+            .Where(p => p.Invoice.CustomerId == customerId
+                     && p.Invoice.Status != InvoiceStatus.Voided
+                     && p.PaymentDate < from)
+            .SumAsync(p => (decimal?)p.Amount) ?? 0;
+        var preCredits = await _context.CreditMemoApplications
+            .Where(a => a.Invoice.CustomerId == customerId && a.AppliedDate < from)
+            .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
+
+        var openingBalance = preInvoiced - prePaid - preCredits;
+
+        // In-period activity — gather, then sort, then compute running balance
+        var lines = new List<StatementLineDto>();
+
+        var periodInvoices = await _context.Invoices
+            .Where(i => i.CustomerId == customerId
+                     && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                     && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var inv in periodInvoices)
+            lines.Add(new StatementLineDto
+            {
+                Date        = inv.InvoiceDate,
+                Type        = "Invoice",
+                Reference   = inv.InvoiceNumber,
+                Description = "Invoice",
+                Debit       = inv.Total,
+            });
+
+        var periodPayments = await _context.Payments
+            .Include(p => p.Invoice)
+            .Where(p => p.Invoice.CustomerId == customerId
+                     && p.Invoice.Status != InvoiceStatus.Voided
+                     && p.PaymentDate >= from && p.PaymentDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var pay in periodPayments)
+            lines.Add(new StatementLineDto
+            {
+                Date        = pay.PaymentDate,
+                Type        = "Payment",
+                Reference   = pay.Invoice.InvoiceNumber,
+                Description = pay.Notes ?? "Payment received",
+                Credit      = pay.Amount,
+            });
+
+        var periodCredits = await _context.CreditMemoApplications
+            .Include(a => a.Invoice)
+            .Include(a => a.CreditMemo)
+            .Where(a => a.Invoice.CustomerId == customerId
+                     && a.AppliedDate >= from && a.AppliedDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var cr in periodCredits)
+            lines.Add(new StatementLineDto
+            {
+                Date        = cr.AppliedDate,
+                Type        = "Credit Applied",
+                Reference   = cr.Invoice?.InvoiceNumber ?? string.Empty,
+                Description = $"Credit memo applied",
+                Credit      = cr.AmountApplied,
+            });
+
+        // Sort by date then compute running balance
+        lines = lines.OrderBy(l => l.Date).ThenBy(l => l.Type).ToList();
+        var running = openingBalance;
+        foreach (var line in lines)
+        {
+            running += (line.Debit ?? 0) - (line.Credit ?? 0);
+            line.RunningBalance = running;
+        }
+
+        return new CustomerStatementDto
+        {
+            CustomerId      = customerId,
+            CustomerName    = customerName,
+            CustomerAddress = address,
+            CompanyName     = companyName,
+            From            = from,
+            To              = to,
+            OpeningBalance  = openingBalance,
+            Lines           = lines,
+            ClosingBalance  = running,
+        };
+    }
+
+    /// <inheritdoc/>
+    public async Task<VendorStatementDto> GetVendorStatementAsync(int companyId, int vendorId, DateTime from, DateTime to)
+    {
+        var toEnd = to.AddDays(1).AddTicks(-1);
+
+        var companyName = await GetCompanyNameAsync(companyId);
+
+        var vendor = await _context.Vendors
+            .Where(v => v.Id == vendorId && v.CompanyId == companyId)
+            .AsNoTracking().FirstOrDefaultAsync();
+        if (vendor == null) return new VendorStatementDto { CompanyName = companyName, From = from, To = to };
+
+        // Opening balance: bills − payments − credits before period start
+        var preBills = await _context.Bills
+            .Where(b => b.VendorId == vendorId
+                     && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided
+                     && b.BillDate < from)
+            .SumAsync(b => (decimal?)b.Total) ?? 0;
+        var prePayments = await _context.BillPayments
+            .Where(bp => bp.Bill.VendorId == vendorId && bp.PaymentDate < from)
+            .SumAsync(bp => (decimal?)bp.Amount) ?? 0;
+        var preVcApplied = await _context.VendorCreditApplications
+            .Where(vca => vca.Bill.VendorId == vendorId && vca.AppliedDate < from)
+            .SumAsync(vca => (decimal?)vca.Amount) ?? 0;
+
+        var openingBalance = preBills - prePayments - preVcApplied;
+
+        var lines = new List<StatementLineDto>();
+
+        var periodBills = await _context.Bills
+            .Where(b => b.VendorId == vendorId
+                     && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided
+                     && b.BillDate >= from && b.BillDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var bill in periodBills)
+            lines.Add(new StatementLineDto
+            {
+                Date        = bill.BillDate,
+                Type        = "Bill",
+                Reference   = bill.BillNumber,
+                Description = bill.Memo ?? "Vendor bill",
+                Debit       = bill.Total,
+            });
+
+        var periodPayments = await _context.BillPayments
+            .Include(bp => bp.Bill)
+            .Where(bp => bp.Bill.VendorId == vendorId
+                      && bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var pay in periodPayments)
+            lines.Add(new StatementLineDto
+            {
+                Date        = pay.PaymentDate,
+                Type        = "Payment",
+                Reference   = pay.Bill.BillNumber,
+                Description = pay.Memo ?? "Bill payment",
+                Credit      = pay.Amount,
+            });
+
+        var periodVcApplied = await _context.VendorCreditApplications
+            .Include(vca => vca.VendorCredit)
+            .Include(vca => vca.Bill)
+            .Where(vca => vca.Bill.VendorId == vendorId
+                       && vca.AppliedDate >= from && vca.AppliedDate <= toEnd)
+            .AsNoTracking().ToListAsync();
+
+        foreach (var vca in periodVcApplied)
+            lines.Add(new StatementLineDto
+            {
+                Date        = vca.AppliedDate,
+                Type        = "Credit Applied",
+                Reference   = vca.VendorCredit.CreditNumber,
+                Description = $"Vendor credit applied to {vca.Bill.BillNumber}",
+                Credit      = vca.Amount,
+            });
+
+        lines = lines.OrderBy(l => l.Date).ThenBy(l => l.Type).ToList();
+        var running = openingBalance;
+        foreach (var line in lines)
+        {
+            running += (line.Debit ?? 0) - (line.Credit ?? 0);
+            line.RunningBalance = running;
+        }
+
+        return new VendorStatementDto
+        {
+            VendorId       = vendorId,
+            VendorName     = vendor.CompanyName,
+            CompanyName    = companyName,
+            From           = from,
+            To             = to,
+            OpeningBalance = openingBalance,
+            Lines          = lines,
+            ClosingBalance = running,
+        };
+    }
+
+    /// <inheritdoc/>
+    /// <summary>
+    /// Computes a Cash Flow Statement for the given period using the direct (cash-basis) method
+    /// for operating activities:
+    /// <list type="bullet">
+    ///   <item><b>CashFromCustomers</b> — sum of <see cref="Payment"/> amounts in the period.</item>
+    ///   <item><b>CashToVendors</b> — sum of <see cref="BillPayment"/> amounts in the period.</item>
+    ///   <item><b>CashForExpenses</b> — sum of <see cref="Expense"/> amounts in the period.</item>
+    /// </list>
+    /// BeginningCash is derived by summing all Payment inflows minus BillPayment and Expense outflows
+    /// prior to <paramref name="from"/>. This is an approximation when cash accounts have
+    /// an OpeningBalance; it is the most accurate representation available without a dedicated
+    /// cash-tracking journal.
+    /// Investing and Financing sections are populated from the expense/asset account ledger
+    /// (FixedAsset purchases from Expense entries whose account is FixedAsset subtype) and
+    /// equity account changes respectively.
+    /// </summary>
+    public async Task<CashFlowStatementDto> GetCashFlowStatementAsync(int companyId, DateTime from, DateTime to)
+    {
+        var toEnd = to.Date.AddDays(1).AddTicks(-1);
+        var companyName = await GetCompanyNameAsync(companyId);
+        var method = await GetCompanyAccountingMethodAsync(companyId);
+
+        // ── Operating — direct / cash ──────────────────────────────────────
+        var cashFromCustomers = await _context.Payments
+            .IgnoreQueryFilters()
+            .Where(p => p.CompanyId == companyId && !p.IsDeleted
+                     && p.PaymentDate >= from && p.PaymentDate <= toEnd)
+            .SumAsync(p => (decimal?)p.Amount) ?? 0m;
+
+        var cashToVendors = await _context.BillPayments
+            .IgnoreQueryFilters()
+            .Where(bp => bp.CompanyId == companyId && !bp.IsDeleted
+                      && bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
+            .SumAsync(bp => (decimal?)bp.Amount) ?? 0m;
+
+        var cashForExpenses = await _context.Expenses
+            .IgnoreQueryFilters()
+            .Where(e => e.CompanyId == companyId && !e.IsDeleted
+                     && e.Date >= from && e.Date <= toEnd)
+            .SumAsync(e => (decimal?)e.Amount) ?? 0m;
+
+        // ── Investing — fixed-asset purchases from Expense entries ─────────
+        var fixedAssetAccountIds = await _context.Accounts
+            .IgnoreQueryFilters()
+            .Where(a => a.CompanyId == companyId && !a.IsDeleted
+                     && a.AccountSubType == AccountSubType.FixedAsset)
+            .Select(a => a.Id)
+            .ToListAsync();
+
+        var capEx = fixedAssetAccountIds.Count > 0
+            ? (await _context.Expenses
+                .IgnoreQueryFilters()
+                .Where(e => e.CompanyId == companyId && !e.IsDeleted
+                         && e.Date >= from && e.Date <= toEnd
+                         && fixedAssetAccountIds.Contains(e.ExpenseAccountId))
+                .SumAsync(e => (decimal?)e.Amount) ?? 0m)
+            : 0m;
+
+        var investingLines = new List<CashFlowLineDto>();
+        if (capEx != 0m)
+            investingLines.Add(new CashFlowLineDto { Label = "Capital Expenditures", Amount = -capEx });
+
+        // ── Financing — placeholder (equity changes not explicitly tracked) ─
+        var financingLines = new List<CashFlowLineDto>();
+
+        // ── Beginning cash ─────────────────────────────────────────────────
+        // Cash account opening balances + pre-period payments in - pre-period payments out
+        var cashAccountOpeningBalance = await _context.Accounts
+            .IgnoreQueryFilters()
+            .Where(a => a.CompanyId == companyId && !a.IsDeleted
+                     && (a.AccountSubType == AccountSubType.Cash
+                      || a.AccountSubType == AccountSubType.Checking
+                      || a.AccountSubType == AccountSubType.Savings))
+            .SumAsync(a => (decimal?)a.OpeningBalance) ?? 0m;
+
+        var prePaymentsIn = await _context.Payments
+            .IgnoreQueryFilters()
+            .Where(p => p.CompanyId == companyId && !p.IsDeleted && p.PaymentDate < from)
+            .SumAsync(p => (decimal?)p.Amount) ?? 0m;
+
+        var preBillPaymentsOut = await _context.BillPayments
+            .IgnoreQueryFilters()
+            .Where(bp => bp.CompanyId == companyId && !bp.IsDeleted && bp.PaymentDate < from)
+            .SumAsync(bp => (decimal?)bp.Amount) ?? 0m;
+
+        var preExpensesOut = await _context.Expenses
+            .IgnoreQueryFilters()
+            .Where(e => e.CompanyId == companyId && !e.IsDeleted && e.Date < from)
+            .SumAsync(e => (decimal?)e.Amount) ?? 0m;
+
+        var beginningCash = cashAccountOpeningBalance + prePaymentsIn - preBillPaymentsOut - preExpensesOut;
+
+        return new CashFlowStatementDto
+        {
+            CompanyName       = companyName,
+            From              = from,
+            To                = to,
+            Method            = method,
+            CashFromCustomers = cashFromCustomers,
+            CashToVendors     = cashToVendors,
+            CashForExpenses   = cashForExpenses,
+            InvestingLines    = investingLines,
+            FinancingLines    = financingLines,
+            BeginningCash     = beginningCash,
+        };
+    }
+
     /// <summary>
     /// Looks up the company name by ID for report headers and AI prompt injection.
     /// Falls back to "Your Company" if the record is not found.

src/PowderCoating.Infrastructure/Services/LedgerService.cs

@@ -72,6 +72,45 @@ public class LedgerService : ILedgerService
                 LinkId = p.InvoiceId
             });
 
+        // Customer deposits recorded to this account (DEBIT — cash received at deposit time)
+        var depositedDeposits = await _context.Deposits
+            .Where(d => d.DepositAccountId == accountId
+                     && d.ReceivedDate >= fromDate && d.ReceivedDate <= toDate)
+            .ToListAsync();
+
+        foreach (var d in depositedDeposits)
+            entries.Add(new LedgerEntryDto
+            {
+                Date = d.ReceivedDate,
+                Reference = d.ReceiptNumber,
+                Source = "Customer Deposit",
+                Description = d.Notes ?? d.Reference,
+                Debit = d.Amount,
+                Credit = 0,
+                LinkController = "Jobs",
+                LinkId = d.JobId
+            });
+
+        // Refunds paid FROM this account (CREDIT — cash leaves)
+        var refundsPaidFrom = await _context.Refunds
+            .Include(r => r.Invoice)
+            .Where(r => r.DepositAccountId == accountId
+                     && r.RefundDate >= fromDate && r.RefundDate <= toDate)
+            .ToListAsync();
+
+        foreach (var r in refundsPaidFrom)
+            entries.Add(new LedgerEntryDto
+            {
+                Date = r.RefundDate,
+                Reference = r.Reference ?? $"REF-{r.Id}",
+                Source = "Refund",
+                Description = r.Reason,
+                Debit = 0,
+                Credit = r.Amount,
+                LinkController = "Invoices",
+                LinkId = r.InvoiceId
+            });
+
         // ── 2. Direct expenses paid FROM this account (CREDIT) ────────────────
         // e.g. Checking account used to pay an expense
         var expensesPaidFrom = await _context.Expenses
@@ -251,6 +290,46 @@ public class LedgerService : ILedgerService
                     LinkController = "Invoices",
                     LinkId = p.InvoiceId
                 });
+
+            // Credit memo applications reduce open AR (CREDIT)
+            var arCreditMemos = await _context.CreditMemoApplications
+                .Include(a => a.Invoice)
+                .Include(a => a.CreditMemo)
+                .Where(a => a.AppliedDate >= fromDate && a.AppliedDate <= toDate
+                         && a.Invoice.Status != InvoiceStatus.Voided)
+                .ToListAsync();
+
+            foreach (var cm in arCreditMemos)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = cm.AppliedDate,
+                    Reference = cm.CreditMemo?.MemoNumber ?? $"CM-{cm.Id}",
+                    Source = "Credit Memo",
+                    Description = $"Credit applied to {cm.Invoice?.InvoiceNumber}",
+                    Debit = 0,
+                    Credit = cm.AmountApplied,
+                    LinkController = "Invoices",
+                    LinkId = cm.InvoiceId
+                });
+
+            // Refunds re-open AR (DEBIT — customer owes again after refund)
+            var arRefunds = await _context.Refunds
+                .Include(r => r.Invoice)
+                .Where(r => r.RefundDate >= fromDate && r.RefundDate <= toDate && !r.IsDeleted)
+                .ToListAsync();
+
+            foreach (var r in arRefunds)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = r.RefundDate,
+                    Reference = r.Reference ?? $"REF-{r.Id}",
+                    Source = "Refund",
+                    Description = r.Reason,
+                    Debit = r.Amount,
+                    Credit = 0,
+                    LinkController = "Invoices",
+                    LinkId = r.InvoiceId
+                });
         }
 
         // ── 9. Accounts Payable ────────────────────────────────────────────────
@@ -296,6 +375,102 @@ public class LedgerService : ILedgerService
                     LinkController = "Bills",
                     LinkId = bp.BillId
                 });
+
+            // Vendor credit applications reduce AP (DEBIT — offset against what we owe)
+            var apVendorCredits = await _context.VendorCreditApplications
+                .Include(vca => vca.VendorCredit)
+                .Include(vca => vca.Bill)
+                .Where(vca => vca.VendorCredit.APAccountId == accountId
+                           && vca.AppliedDate >= fromDate && vca.AppliedDate <= toDate)
+                .ToListAsync();
+
+            foreach (var vca in apVendorCredits)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = vca.AppliedDate,
+                    Reference = vca.VendorCredit?.CreditNumber ?? $"VC-{vca.VendorCreditId}",
+                    Source = "Vendor Credit",
+                    Description = $"Credit applied to {vca.Bill?.BillNumber}",
+                    Debit = vca.Amount,
+                    Credit = 0,
+                    LinkController = "VendorCredits",
+                    LinkId = vca.VendorCreditId
+                });
+        }
+
+        // ── 11. Gift Certificate Liability (account 2500) ─────────────────────
+        // CR when GC is issued; DR when redeemed or voided with remaining balance.
+        if (account.AccountNumber == "2500")
+        {
+            var gcIssued = await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate >= fromDate && gc.IssueDate <= toDate)
+                .ToListAsync();
+            foreach (var gc in gcIssued)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = gc.IssueDate, Reference = gc.CertificateCode,
+                    Source = "Gift Certificate", Description = "GC issued",
+                    Debit = 0, Credit = gc.OriginalAmount,
+                    LinkController = "GiftCertificates", LinkId = gc.Id
+                });
+
+            var gcRedemptions = await _context.GiftCertificateRedemptions
+                .Include(r => r.GiftCertificate)
+                .Where(r => !r.IsDeleted && r.RedeemedDate >= fromDate && r.RedeemedDate <= toDate)
+                .ToListAsync();
+            foreach (var r in gcRedemptions)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = r.RedeemedDate, Reference = r.GiftCertificate?.CertificateCode ?? $"GC-{r.GiftCertificateId}",
+                    Source = "GC Redemption", Description = "GC applied to invoice",
+                    Debit = r.AmountRedeemed, Credit = 0,
+                    LinkController = "GiftCertificates", LinkId = r.GiftCertificateId
+                });
+
+            var gcVoided = await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt >= fromDate && gc.UpdatedAt <= toDate
+                          && gc.OriginalAmount > gc.RedeemedAmount)
+                .ToListAsync();
+            foreach (var gc in gcVoided)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = gc.UpdatedAt.GetValueOrDefault(), Reference = gc.CertificateCode,
+                    Source = "GC Voided", Description = "Breakage income",
+                    Debit = gc.OriginalAmount - gc.RedeemedAmount, Credit = 0,
+                    LinkController = "GiftCertificates", LinkId = gc.Id
+                });
+        }
+
+        // ── 12. Customer Deposits liability (account 2300) ────────────────────
+        // CR when deposit is recorded; DR when deposit is applied to an invoice.
+        if (account.AccountNumber == "2300")
+        {
+            var depositsRecorded = await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate >= fromDate && d.ReceivedDate <= toDate)
+                .ToListAsync();
+            foreach (var d in depositsRecorded)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = d.ReceivedDate, Reference = d.ReceiptNumber,
+                    Source = "Customer Deposit", Description = d.Notes ?? d.Reference,
+                    Debit = 0, Credit = d.Amount,
+                    LinkController = "Jobs", LinkId = d.JobId
+                });
+
+            var depositsApplied = await _context.Deposits
+                .Include(d => d.AppliedToInvoice)
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null
+                         && d.AppliedDate >= fromDate && d.AppliedDate <= toDate)
+                .ToListAsync();
+            foreach (var d in depositsApplied)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = d.AppliedDate!.Value, Reference = d.AppliedToInvoice?.InvoiceNumber ?? d.ReceiptNumber,
+                    Source = "Deposit Applied", Description = $"Deposit {d.ReceiptNumber} applied to invoice",
+                    Debit = d.Amount, Credit = 0,
+                    LinkController = "Invoices", LinkId = d.AppliedToInvoiceId
+                });
         }
 
         // ── 10. Journal Entry lines touching this account ──────────────────
@@ -382,6 +557,16 @@ public class LedgerService : ILedgerService
             .Where(p => p.DepositAccountId == accountId && p.PaymentDate < beforeDate)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
 
+        // Customer deposits recorded to this account (DEBIT — cash received at deposit time)
+        debits += await _context.Deposits
+            .Where(d => !d.IsDeleted && d.DepositAccountId == accountId && d.ReceivedDate < beforeDate)
+            .SumAsync(d => (decimal?)d.Amount) ?? 0;
+
+        // Refunds paid FROM this account (CREDIT — cash leaves)
+        credits += await _context.Refunds
+            .Where(r => !r.IsDeleted && r.DepositAccountId == accountId && r.RefundDate < beforeDate)
+            .SumAsync(r => (decimal?)r.Amount) ?? 0;
+
         // 2. Direct expenses paid FROM this account (CREDIT)
         credits += await _context.Expenses
             .Where(e => e.PaymentAccountId == accountId && e.Date < beforeDate)
@@ -434,6 +619,14 @@ public class LedgerService : ILedgerService
             credits += await _context.Payments
                 .Where(p => p.PaymentDate < beforeDate)
                 .SumAsync(p => (decimal?)p.Amount) ?? 0;
+
+            credits += await _context.CreditMemoApplications
+                .Where(a => a.AppliedDate < beforeDate && a.Invoice.Status != InvoiceStatus.Voided)
+                .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
+
+            debits += await _context.Refunds
+                .Where(r => !r.IsDeleted && r.RefundDate < beforeDate)
+                .SumAsync(r => (decimal?)r.Amount) ?? 0;
         }
 
         // 9. Accounts Payable
@@ -449,6 +642,36 @@ public class LedgerService : ILedgerService
             debits += await _context.BillPayments
                 .Where(bp => bp.Bill.APAccountId == accountId && bp.PaymentDate < beforeDate)
                 .SumAsync(bp => (decimal?)bp.Amount) ?? 0;
+
+            debits += await _context.VendorCreditApplications
+                .Where(vca => vca.VendorCredit.APAccountId == accountId && vca.AppliedDate < beforeDate)
+                .SumAsync(vca => (decimal?)vca.Amount) ?? 0;
+        }
+
+        // 11. GC Liability (account 2500)
+        if (account.AccountNumber == "2500")
+        {
+            credits += await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate < beforeDate)
+                .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0;
+            debits += await _context.GiftCertificateRedemptions
+                .Where(r => !r.IsDeleted && r.RedeemedDate < beforeDate)
+                .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0;
+            debits += await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt < beforeDate && gc.OriginalAmount > gc.RedeemedAmount)
+                .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0;
+        }
+
+        // 12. Customer Deposits liability (account 2300)
+        if (account.AccountNumber == "2300")
+        {
+            credits += await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate < beforeDate)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0;
+            debits += await _context.Deposits
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate < beforeDate)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0;
         }
 
         // 10. Posted journal entry lines touching this account (prior to period)

src/PowderCoating.Infrastructure/Services/NotificationService.cs

@@ -621,7 +621,7 @@ public class NotificationService : INotificationService
     /// (the <paramref name="paymentUrl"/> parameter). Without a payment URL the email is a
     /// standard "here is your invoice" message with no payment CTA.
     /// </summary>
-    public async Task NotifyInvoiceSentAsync(Invoice invoice, byte[]? pdfAttachment = null, string? pdfFilename = null, string? paymentUrl = null, string? overrideEmail = null)
+    public async Task NotifyInvoiceSentAsync(Invoice invoice, byte[]? pdfAttachment = null, string? pdfFilename = null, string? paymentUrl = null, string? overrideEmail = null, bool sendSms = false, string? viewUrl = null)
     {
         try
         {
@@ -705,6 +705,50 @@ public class NotificationService : INotificationService
                 await WriteLog(SkippedLog(NotificationChannel.Email, NotificationType.InvoiceSent,
                     customerName, string.Join(", ", invoiceEmails), invoice.CompanyId, customerId: customer.Id, invoiceId: invoice.Id));
             }
+
+            // SMS — only when explicitly requested by staff (sendSms=true), customer has opted in,
+            // and the company's SMS is active. Uses viewUrl (permanent) so customer can see the full
+            // invoice; paymentUrl (expiring Stripe link) is surfaced on the view page itself.
+            if (sendSms)
+            {
+                var smsAllowed = await IsSmsAllowedForCompanyAsync(company);
+                var smsPhone = customer.MobilePhone ?? customer.Phone;
+                if (smsAllowed && customer.NotifyBySms && !string.IsNullOrWhiteSpace(smsPhone))
+                {
+                    var urlForSms = viewUrl ?? paymentUrl ?? string.Empty;
+                    var values = new Dictionary<string, string>
+                    {
+                        ["companyName"]    = companyName,
+                        ["invoiceNumber"]  = invoice.InvoiceNumber,
+                        ["invoiceTotal"]   = invoice.Total.ToString("C"),
+                        ["viewUrl"]        = urlForSms
+                    };
+
+                    var message = await GetRenderedSmsAsync(invoice.CompanyId, NotificationType.InvoiceSent, values,
+                        $"{companyName}: Invoice {invoice.InvoiceNumber} for {invoice.Total:C} is ready. View your invoice: {urlForSms} Reply STOP to opt out.");
+                    var (smsSent, smsError) = await _smsService.SendSmsAsync(smsPhone, message);
+
+                    await WriteLog(new NotificationLog
+                    {
+                        Channel = NotificationChannel.Sms,
+                        NotificationType = NotificationType.InvoiceSent,
+                        Status = smsSent ? NotificationStatus.Sent : NotificationStatus.Failed,
+                        RecipientName = customerName,
+                        Recipient = smsPhone,
+                        Message = message,
+                        ErrorMessage = smsError,
+                        SentAt = DateTime.UtcNow,
+                        CustomerId = customer.Id,
+                        InvoiceId = invoice.Id,
+                        CompanyId = invoice.CompanyId
+                    });
+                }
+                else if (!string.IsNullOrWhiteSpace(smsPhone))
+                {
+                    await WriteLog(SkippedLog(NotificationChannel.Sms, NotificationType.InvoiceSent,
+                        customerName, smsPhone, invoice.CompanyId, customerId: customer.Id, invoiceId: invoice.Id));
+                }
+            }
         }
         catch (Exception ex)
         {
@@ -1153,6 +1197,10 @@ public class NotificationService : INotificationService
                     "Invoice {{invoiceNumber}} from {{companyName}}",
                     "<p>Dear {{customerName}},</p><p>Please find your invoice <strong>{{invoiceNumber}}</strong> for <strong>{{invoiceTotal}}</strong> attached.{{invoiceDueDate}}</p><p>Thank you for your business with {{companyName}}.</p>"
                 ),
+                [(NotificationType.InvoiceSent, NotificationChannel.Sms)] = (
+                    null,
+                    "{{companyName}}: Invoice {{invoiceNumber}} for {{invoiceTotal}} is ready. View your invoice: {{viewUrl}} Reply STOP to opt out."
+                ),
                 [(NotificationType.PaymentReceived, NotificationChannel.Email)] = (
                     "Payment Received — Invoice {{invoiceNumber}}",
                     "<p>Dear {{customerName}},</p><p>We have received your payment of <strong>{{paymentAmount}}</strong> on {{paymentDate}} for invoice <strong>{{invoiceNumber}}</strong>.{{balanceDue}}</p><p>Thank you for your business with {{companyName}}.</p>"

src/PowderCoating.Infrastructure/Services/SeedDataService.Accounts.cs

@@ -70,6 +70,10 @@ public partial class SeedDataService
             new Account { AccountNumber = "4100", Name = "Sandblasting Revenue",      AccountType = AccountType.Revenue,    AccountSubType = AccountSubType.ServiceRevenue,      IsSystem = false, IsActive = true, Description = "Revenue from sandblasting services",         CompanyId = company.Id, CreatedAt = now },
             new Account { AccountNumber = "4200", Name = "Other Service Revenue",     AccountType = AccountType.Revenue,    AccountSubType = AccountSubType.ServiceRevenue,      IsSystem = false, IsActive = true, Description = "Revenue from other shop services",           CompanyId = company.Id, CreatedAt = now },
             new Account { AccountNumber = "4900", Name = "Other Income",              AccountType = AccountType.Revenue,    AccountSubType = AccountSubType.OtherIncome,         IsSystem = false, IsActive = true, Description = "Miscellaneous income",                       CompanyId = company.Id, CreatedAt = now },
+            // Contra-revenue: debited when invoice discounts are applied so the GL balances.
+            // A credit-normal account with a debit balance appears in the Trial Balance debit column,
+            // reducing net revenue to match the discounted AR amount that was posted.
+            new Account { AccountNumber = "4950", Name = "Sales Discounts",           AccountType = AccountType.Revenue,    AccountSubType = AccountSubType.OtherIncome,         IsSystem = true,  IsActive = true, Description = "Contra-revenue for invoice discounts granted to customers", CompanyId = company.Id, CreatedAt = now },
 
             // ── COST OF GOODS SOLD ────────────────────────────────────────────
             new Account { AccountNumber = "5000", Name = "Cost of Goods Sold",        AccountType = AccountType.CostOfGoods, AccountSubType = AccountSubType.CostOfGoodsSold,   IsSystem = false, IsActive = true, Description = "Direct cost of services delivered",          CompanyId = company.Id, CreatedAt = now },
@@ -96,4 +100,44 @@ public partial class SeedDataService
 
         return accounts.Count;
     }
+
+    /// <summary>
+    /// Ensures system accounts introduced after the initial chart-of-accounts seed exist for the
+    /// given company. Idempotent: each account is only inserted when absent, so this is safe to
+    /// call repeatedly from the "Seed Lookup Tables" flow.
+    /// Call this after <see cref="SeedDefaultChartOfAccountsAsync"/> so that newly onboarded
+    /// companies get all accounts in one pass while existing companies receive only the missing ones.
+    /// </summary>
+    /// <returns>Number of accounts inserted (0 if all are already present).</returns>
+    private async Task<int> EnsureSystemAccountsAsync(Company company)
+    {
+        var now = DateTime.UtcNow;
+        int added = 0;
+
+        // 4950 Sales Discounts — contra-revenue account introduced to balance the GL when
+        // invoice discounts are applied (DR Sales Discounts / CR Revenue gap fixed).
+        var has4950 = await _context.Set<Account>()
+            .IgnoreQueryFilters()
+            .AnyAsync(a => a.CompanyId == company.Id && a.AccountNumber == "4950" && !a.IsDeleted);
+
+        if (!has4950)
+        {
+            _context.Set<Account>().Add(new Account
+            {
+                AccountNumber  = "4950",
+                Name           = "Sales Discounts",
+                AccountType    = AccountType.Revenue,
+                AccountSubType = AccountSubType.OtherIncome,
+                IsSystem       = true,
+                IsActive       = true,
+                Description    = "Contra-revenue for invoice discounts granted to customers",
+                CompanyId      = company.Id,
+                CreatedAt      = now
+            });
+            await _context.SaveChangesAsync();
+            added++;
+        }
+
+        return added;
+    }
 }

src/PowderCoating.Infrastructure/Services/SeedDataService.cs

@@ -283,6 +283,14 @@ public partial class SeedDataService : ISeedDataService
                 result.ItemsSeeded += accountsSeeded;
             }
 
+            // Backfill any system accounts added after the initial seed (idempotent).
+            var systemAccountsAdded = await EnsureSystemAccountsAsync(company);
+            if (systemAccountsAdded > 0)
+            {
+                details.Add($"✓ {systemAccountsAdded} missing system account(s) added");
+                result.ItemsSeeded += systemAccountsAdded;
+            }
+
             result.Message = $"Lookup tables initialized for {company.CompanyName}";
             result.Details = details;
         }

src/PowderCoating.Shared/Constants/AppConstants.cs

@@ -31,6 +31,7 @@ public static class AppConstants
     {
         public const string CompanyAdmin = "CompanyAdmin";
         public const string Manager = "Manager";
+        public const string Accountant = "Accountant";
         public const string Worker = "Worker";
         public const string Viewer = "Viewer";
     }
@@ -58,6 +59,8 @@ public static class AppConstants
         public const string CanManageMaintenance = "CanManageMaintenance";
         public const string CanManageInvoices = "CanManageInvoices";
         public const string CanViewReports = "CanViewReports";
+        public const string CanManageBills = "CanManageBills";
+        public const string CanManageAccounting = "CanManageAccounting";
     }
     
     public static class FileUpload
@@ -103,6 +106,10 @@ public static class AppConstants
         public const string FinancialSummary = "FinancialSummary";
         public const string CashFlowForecast        = "CashFlowForecast";
         public const string AnomalyDetection        = "AnomalyDetection";
+        public const string BankRecAutoMatch        = "BankRecAutoMatch";
+        public const string LatePaymentPrediction   = "LatePaymentPrediction";
+        public const string FinancialQuery          = "FinancialQuery";
+        public const string RecurringBillDetection  = "RecurringBillDetection";
     }
 
     public static class Legal

src/PowderCoating.Web/BackgroundServices/RecurringTransactionService.cs

@@ -0,0 +1,319 @@
+using Microsoft.EntityFrameworkCore;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+using PowderCoating.Infrastructure.Data;
+using System.Text.Json;
+
+namespace PowderCoating.Web.BackgroundServices;
+
+/// <summary>
+/// Singleton background service that wakes hourly and generates bills or expenses for any
+/// <see cref="RecurringTemplate"/> whose <c>NextFireDate</c> is today or in the past.
+/// Bills are created as Draft so users can review; Expenses are recorded immediately.
+/// NextFireDate is advanced after each successful fire. Templates are deactivated automatically
+/// when <c>MaxOccurrences</c> is reached or <c>EndDate</c> has passed.
+/// </summary>
+public class RecurringTransactionService : BackgroundService
+{
+    private readonly IServiceScopeFactory _scopeFactory;
+    private readonly ILogger<RecurringTransactionService> _logger;
+
+    public RecurringTransactionService(
+        IServiceScopeFactory scopeFactory,
+        ILogger<RecurringTransactionService> logger)
+    {
+        _scopeFactory = scopeFactory;
+        _logger = logger;
+    }
+
+    /// <summary>
+    /// Loops forever, sleeping one hour between passes.
+    /// Uses <see cref="IServiceScopeFactory"/> to resolve scoped services (DbContext) from the
+    /// singleton because BackgroundService lives for the application lifetime.
+    /// </summary>
+    protected override async Task ExecuteAsync(CancellationToken stoppingToken)
+    {
+        _logger.LogInformation("RecurringTransactionService started.");
+
+        while (!stoppingToken.IsCancellationRequested)
+        {
+            try
+            {
+                await RunAsync(stoppingToken);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "RecurringTransactionService run failed.");
+            }
+
+            try
+            {
+                await Task.Delay(TimeSpan.FromHours(1), stoppingToken);
+            }
+            catch (OperationCanceledException)
+            {
+                break;
+            }
+        }
+
+        _logger.LogInformation("RecurringTransactionService stopped.");
+    }
+
+    /// <summary>
+    /// Loads all active templates whose NextFireDate is on or before today and fires each one.
+    /// Uses IgnoreQueryFilters to bypass the HTTP-context-dependent tenant filter.
+    /// </summary>
+    private async Task RunAsync(CancellationToken ct)
+    {
+        using var scope = _scopeFactory.CreateScope();
+        var db = scope.ServiceProvider.GetRequiredService<ApplicationDbContext>();
+
+        var today = DateTime.UtcNow.Date;
+
+        var due = await db.RecurringTemplates
+            .IgnoreQueryFilters()
+            .Where(t => !t.IsDeleted && t.IsActive && t.NextFireDate.Date <= today)
+            .ToListAsync(ct);
+
+        if (due.Count == 0) return;
+
+        _logger.LogInformation("RecurringTransactionService: {Count} template(s) due.", due.Count);
+
+        foreach (var template in due)
+        {
+            if (ct.IsCancellationRequested) break;
+            await FireTemplateAsync(db, template, ct);
+        }
+    }
+
+    /// <summary>
+    /// Fires a single template: creates the document, updates OccurrenceCount + NextFireDate,
+    /// and deactivates the template when limits are reached. Errors are captured in LastError
+    /// so the service loop continues to process other templates.
+    /// </summary>
+    private async Task FireTemplateAsync(
+        ApplicationDbContext db,
+        RecurringTemplate template,
+        CancellationToken ct)
+    {
+        try
+        {
+            if (template.TemplateType == RecurringTemplateType.Bill)
+                await CreateBillAsync(db, template, ct);
+            else
+                await CreateExpenseAsync(db, template, ct);
+
+            template.OccurrenceCount++;
+            template.NextFireDate = AdvanceDate(template.NextFireDate, template.Frequency, template.IntervalCount);
+            template.LastError = null;
+
+            // Deactivate when limits reached
+            if (template.MaxOccurrences.HasValue && template.OccurrenceCount >= template.MaxOccurrences.Value)
+            {
+                template.IsActive = false;
+                _logger.LogInformation("Template {Id} ({Name}) deactivated: MaxOccurrences reached.", template.Id, template.Name);
+            }
+            else if (template.EndDate.HasValue && template.NextFireDate.Date > template.EndDate.Value.Date)
+            {
+                template.IsActive = false;
+                _logger.LogInformation("Template {Id} ({Name}) deactivated: EndDate passed.", template.Id, template.Name);
+            }
+
+            await db.SaveChangesAsync(ct);
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Failed to fire recurring template {Id} ({Name}).", template.Id, template.Name);
+            template.LastError = ex.Message;
+            try { await db.SaveChangesAsync(ct); } catch { /* best-effort */ }
+        }
+    }
+
+    // -------------------------------------------------------------------------
+    // Bill creation
+    // -------------------------------------------------------------------------
+
+    /// <summary>
+    /// Deserializes the template's JSON payload and inserts a Draft <see cref="Bill"/> with
+    /// its line items. GL posting is deferred — the user posts the Draft bill manually after review.
+    /// </summary>
+    private async Task CreateBillAsync(ApplicationDbContext db, RecurringTemplate template, CancellationToken ct)
+    {
+        var data = JsonSerializer.Deserialize<BillTemplateData>(template.TemplateData)
+                   ?? throw new InvalidOperationException("Invalid bill template data.");
+
+        var bill = new Bill
+        {
+            BillNumber        = await NextBillNumberAsync(db, ct),
+            VendorId          = data.VendorId,
+            APAccountId       = data.APAccountId,
+            BillDate          = DateTime.UtcNow,
+            DueDate           = data.Terms != null ? ParseDueDate(data.Terms) : null,
+            Status            = BillStatus.Draft,
+            Terms             = data.Terms,
+            Memo              = $"[Recurring] {data.Memo}".Trim(),
+            SubTotal          = data.LineItems?.Sum(l => l.Quantity * l.UnitPrice) ?? 0,
+            TaxPercent        = data.TaxPercent,
+            TaxAmount         = 0,
+            Total             = 0,
+            CompanyId         = template.CompanyId,
+            CreatedBy         = "Recurring",
+            CreatedAt         = DateTime.UtcNow
+        };
+        bill.TaxAmount = Math.Round(bill.SubTotal * bill.TaxPercent / 100, 2);
+        bill.Total     = bill.SubTotal + bill.TaxAmount;
+
+        db.Bills.Add(bill);
+        await db.SaveChangesAsync(ct); // get bill.Id
+
+        int order = 1;
+        foreach (var line in data.LineItems ?? [])
+        {
+            db.BillLineItems.Add(new BillLineItem
+            {
+                BillId       = bill.Id,
+                AccountId    = line.AccountId,
+                Description  = line.Description,
+                Quantity     = line.Quantity,
+                UnitPrice    = line.UnitPrice,
+                Amount       = Math.Round(line.Quantity * line.UnitPrice, 2),
+                DisplayOrder = order++,
+                CompanyId    = template.CompanyId,
+                CreatedAt    = DateTime.UtcNow
+            });
+        }
+
+        _logger.LogInformation("Recurring bill {BillNumber} created for template {Id}.", bill.BillNumber, template.Id);
+    }
+
+    // -------------------------------------------------------------------------
+    // Expense creation
+    // -------------------------------------------------------------------------
+
+    /// <summary>
+    /// Deserializes the template's JSON payload and inserts an <see cref="Expense"/> immediately.
+    /// Expenses are already-paid transactions so no user review is required.
+    /// </summary>
+    private async Task CreateExpenseAsync(ApplicationDbContext db, RecurringTemplate template, CancellationToken ct)
+    {
+        var data = JsonSerializer.Deserialize<ExpenseTemplateData>(template.TemplateData)
+                   ?? throw new InvalidOperationException("Invalid expense template data.");
+
+        var expense = new Expense
+        {
+            ExpenseNumber    = await NextExpenseNumberAsync(db, ct),
+            Date             = DateTime.UtcNow,
+            VendorId         = data.VendorId == 0 ? null : data.VendorId,
+            ExpenseAccountId = data.ExpenseAccountId,
+            PaymentAccountId = data.PaymentAccountId,
+            PaymentMethod    = (PaymentMethod)data.PaymentMethod,
+            Amount           = data.Amount,
+            Memo             = $"[Recurring] {data.Memo}".Trim(),
+            CompanyId        = template.CompanyId,
+            CreatedBy        = "Recurring",
+            CreatedAt        = DateTime.UtcNow
+        };
+
+        db.Expenses.Add(expense);
+
+        _logger.LogInformation("Recurring expense {ExpenseNumber} created for template {Id}.", expense.ExpenseNumber, template.Id);
+    }
+
+    // -------------------------------------------------------------------------
+    // Helpers
+    // -------------------------------------------------------------------------
+
+    /// <summary>Advances a date by one period (Frequency × IntervalCount).</summary>
+    private static DateTime AdvanceDate(DateTime date, RecurringFrequency freq, int interval)
+    {
+        return freq switch
+        {
+            RecurringFrequency.Daily     => date.AddDays(interval),
+            RecurringFrequency.Weekly    => date.AddDays(7 * interval),
+            RecurringFrequency.BiWeekly  => date.AddDays(14 * interval),
+            RecurringFrequency.Monthly   => date.AddMonths(interval),
+            RecurringFrequency.Quarterly => date.AddMonths(3 * interval),
+            RecurringFrequency.Annually  => date.AddYears(interval),
+            _                            => date.AddMonths(interval)
+        };
+    }
+
+    /// <summary>
+    /// Generates the next sequential bill number (BILL-YYMM-####).
+    /// Uses IgnoreQueryFilters so soft-deleted bills are included in the sequence scan.
+    /// </summary>
+    private static async Task<string> NextBillNumberAsync(ApplicationDbContext db, CancellationToken ct)
+    {
+        var prefix = $"BILL-{DateTime.Now:yyMM}-";
+        var last = await db.Bills
+            .IgnoreQueryFilters()
+            .Where(b => b.BillNumber.StartsWith(prefix))
+            .OrderByDescending(b => b.BillNumber)
+            .Select(b => b.BillNumber)
+            .FirstOrDefaultAsync(ct);
+
+        int next = 1;
+        if (last != null && int.TryParse(last[prefix.Length..], out int n)) next = n + 1;
+        return $"{prefix}{next:D4}";
+    }
+
+    /// <summary>
+    /// Generates the next sequential expense number (EXP-YYMM-####).
+    /// Uses IgnoreQueryFilters so soft-deleted expenses are included in the sequence scan.
+    /// </summary>
+    private static async Task<string> NextExpenseNumberAsync(ApplicationDbContext db, CancellationToken ct)
+    {
+        var prefix = $"EXP-{DateTime.Now:yyMM}-";
+        var last = await db.Expenses
+            .IgnoreQueryFilters()
+            .Where(e => e.ExpenseNumber.StartsWith(prefix))
+            .OrderByDescending(e => e.ExpenseNumber)
+            .Select(e => e.ExpenseNumber)
+            .FirstOrDefaultAsync(ct);
+
+        int next = 1;
+        if (last != null && int.TryParse(last[prefix.Length..], out int n)) next = n + 1;
+        return $"{prefix}{next:D4}";
+    }
+
+    /// <summary>Best-effort due date from a payment terms string (delegates to the same patterns as PaymentTermsParser).</summary>
+    private static DateTime? ParseDueDate(string terms)
+    {
+        var t = terms.Trim().ToUpperInvariant();
+        if (t is "DUE ON RECEIPT" or "COD" or "IMMEDIATE") return DateTime.UtcNow.Date;
+
+        // "Net 30", "NET30", "2/10 Net 30" → extract trailing number
+        var parts = t.Split(' ', StringSplitOptions.RemoveEmptyEntries);
+        var last = parts.LastOrDefault();
+        if (last != null && int.TryParse(last, out int days) && days > 0)
+            return DateTime.UtcNow.Date.AddDays(days);
+
+        return null;
+    }
+
+    // -------------------------------------------------------------------------
+    // JSON payload records (must match RecurringTemplatesController serialization)
+    // -------------------------------------------------------------------------
+
+    internal sealed record BillTemplateData(
+        int VendorId,
+        int APAccountId,
+        string? Terms,
+        string? Memo,
+        decimal TaxPercent,
+        List<BillLineData>? LineItems);
+
+    internal sealed record BillLineData(
+        int? AccountId,
+        string Description,
+        decimal Quantity,
+        decimal UnitPrice);
+
+    internal sealed record ExpenseTemplateData(
+        int VendorId,
+        int ExpenseAccountId,
+        int PaymentAccountId,
+        int PaymentMethod,
+        decimal Amount,
+        string? Memo);
+}

src/PowderCoating.Web/Controllers/AccountsController.cs

@@ -427,6 +427,186 @@ public class AccountsController : Controller
         return View(ledger);
     }
 
+    // ── Year-End Close ────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// GET: landing page showing close history and a form to initiate the current year close.
+    /// Companyid is resolved from tenant context; year defaults to the prior fiscal year
+    /// (the most common use case — close last year after final entries are posted).
+    /// </summary>
+    [HttpGet]
+    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+    public async Task<IActionResult> YearEndClose()
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var history   = (await _unitOfWork.YearEndCloses.FindAsync(y => true, false, y => y.JournalEntry))
+            .OrderByDescending(y => y.ClosedYear)
+            .ToList();
+
+        ViewBag.History        = history;
+        ViewBag.SuggestedYear  = DateTime.Now.Year - 1;
+        ViewBag.ClosedYears    = history.Select(y => y.ClosedYear).ToHashSet();
+
+        return View();
+    }
+
+    /// <summary>
+    /// POST: executes the year-end close for the specified fiscal year.
+    /// Sums all Revenue account balances (credit-normal) and all Expense/COGS balances
+    /// (debit-normal), computes net income, posts a JE that zeroes them into Retained
+    /// Earnings, then records a YearEndClose audit entry. Idempotency: a year that has
+    /// already been closed is rejected.
+    /// </summary>
+    [HttpPost, ValidateAntiForgeryToken]
+    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+    public async Task<IActionResult> CloseYear(int year)
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        // Idempotency check
+        var existing = (await _unitOfWork.YearEndCloses.FindAsync(y => y.ClosedYear == year)).FirstOrDefault();
+        if (existing != null)
+        {
+            TempData["Error"] = $"{year} has already been closed (JE {existing.JournalEntryId}).";
+            return RedirectToAction(nameof(YearEndClose));
+        }
+
+        // Load all active accounts with balances
+        var accounts = (await _unitOfWork.Accounts.FindAsync(a => a.IsActive)).ToList();
+
+        var revenueAccounts = accounts.Where(a => a.AccountType == AccountType.Revenue).ToList();
+        var expenseAccounts = accounts.Where(a =>
+            a.AccountType == AccountType.Expense ||
+            a.AccountSubType == AccountSubType.CostOfGoodsSold).ToList();
+
+        // Find or locate the Retained Earnings account
+        var retainedEarnings = accounts.FirstOrDefault(a =>
+            a.AccountSubType == AccountSubType.RetainedEarnings);
+
+        if (retainedEarnings == null)
+        {
+            TempData["Error"] = "No Retained Earnings account found. Create an Equity account with the 'Retained Earnings' sub-type first.";
+            return RedirectToAction(nameof(YearEndClose));
+        }
+
+        // Net income = total revenue credits − total expense debits
+        var totalRevenue  = revenueAccounts.Sum(a => a.CurrentBalance);
+        var totalExpenses = expenseAccounts.Sum(a => a.CurrentBalance);
+        var netIncome     = totalRevenue - totalExpenses;
+
+        if (totalRevenue == 0 && totalExpenses == 0)
+        {
+            TempData["Error"] = $"No revenue or expense balances found for {year}. Nothing to close.";
+            return RedirectToAction(nameof(YearEndClose));
+        }
+
+        int newJeId = 0;
+
+        await _unitOfWork.ExecuteInTransactionAsync(async () =>
+        {
+            var lines = new List<JournalEntryLine>();
+
+            // Zero out Revenue accounts: DR each revenue account (reduces credit balance to 0)
+            foreach (var acct in revenueAccounts.Where(a => a.CurrentBalance != 0))
+            {
+                lines.Add(new JournalEntryLine
+                {
+                    AccountId    = acct.Id,
+                    DebitAmount  = acct.CurrentBalance > 0 ? acct.CurrentBalance : 0,
+                    CreditAmount = acct.CurrentBalance < 0 ? Math.Abs(acct.CurrentBalance) : 0,
+                    Description  = $"Close {year} — {acct.Name}",
+                    CompanyId    = companyId, CreatedAt = DateTime.UtcNow
+                });
+                await _accountBalanceService.DebitAsync(acct.Id, acct.CurrentBalance > 0 ? acct.CurrentBalance : 0);
+                if (acct.CurrentBalance < 0)
+                    await _accountBalanceService.CreditAsync(acct.Id, Math.Abs(acct.CurrentBalance));
+            }
+
+            // Zero out Expense/COGS accounts: CR each expense account (reduces debit balance to 0)
+            foreach (var acct in expenseAccounts.Where(a => a.CurrentBalance != 0))
+            {
+                lines.Add(new JournalEntryLine
+                {
+                    AccountId    = acct.Id,
+                    DebitAmount  = acct.CurrentBalance < 0 ? Math.Abs(acct.CurrentBalance) : 0,
+                    CreditAmount = acct.CurrentBalance > 0 ? acct.CurrentBalance : 0,
+                    Description  = $"Close {year} — {acct.Name}",
+                    CompanyId    = companyId, CreatedAt = DateTime.UtcNow
+                });
+                await _accountBalanceService.CreditAsync(acct.Id, acct.CurrentBalance > 0 ? acct.CurrentBalance : 0);
+                if (acct.CurrentBalance < 0)
+                    await _accountBalanceService.DebitAsync(acct.Id, Math.Abs(acct.CurrentBalance));
+            }
+
+            // Plug the net into Retained Earnings: CR if profit, DR if loss
+            if (netIncome > 0)
+            {
+                lines.Add(new JournalEntryLine
+                {
+                    AccountId    = retainedEarnings.Id,
+                    CreditAmount = netIncome,
+                    Description  = $"Net income {year} → Retained Earnings",
+                    CompanyId    = companyId, CreatedAt = DateTime.UtcNow
+                });
+                await _accountBalanceService.CreditAsync(retainedEarnings.Id, netIncome);
+            }
+            else if (netIncome < 0)
+            {
+                lines.Add(new JournalEntryLine
+                {
+                    AccountId   = retainedEarnings.Id,
+                    DebitAmount = Math.Abs(netIncome),
+                    Description = $"Net loss {year} → Retained Earnings",
+                    CompanyId   = companyId, CreatedAt = DateTime.UtcNow
+                });
+                await _accountBalanceService.DebitAsync(retainedEarnings.Id, Math.Abs(netIncome));
+            }
+
+            // Post the JE
+            var prefix = $"JE-{year % 100:D2}12-";
+            var existing2 = await _unitOfWork.JournalEntries.FindAsync(
+                je => je.CompanyId == companyId && je.EntryNumber.StartsWith(prefix),
+                ignoreQueryFilters: true);
+            int next = existing2.Any()
+                ? existing2.Select(je => je.EntryNumber[prefix.Length..]).Select(s => int.TryParse(s, out int n) ? n : 0).Max() + 1
+                : 1;
+
+            var je = new JournalEntry
+            {
+                EntryNumber = $"{prefix}{next:D4}",
+                EntryDate   = new DateTime(year, 12, 31, 0, 0, 0, DateTimeKind.Utc),
+                Description = $"Year-end close — {year}",
+                Reference   = $"CLOSE-{year}",
+                Status      = JournalEntryStatus.Posted,
+                PostedBy    = User.Identity?.Name,
+                PostedAt    = DateTime.UtcNow,
+                CompanyId   = companyId,
+                CreatedAt   = DateTime.UtcNow,
+                Lines       = lines
+            };
+            await _unitOfWork.JournalEntries.AddAsync(je);
+            await _unitOfWork.CompleteAsync();
+
+            // Record the close
+            var close = new YearEndClose
+            {
+                ClosedYear     = year,
+                ClosedAt       = DateTime.UtcNow,
+                ClosedBy       = User.Identity?.Name,
+                JournalEntryId = je.Id,
+                CompanyId      = companyId,
+                CreatedAt      = DateTime.UtcNow
+            };
+            await _unitOfWork.YearEndCloses.AddAsync(close);
+            await _unitOfWork.CompleteAsync();
+            newJeId = je.Id;
+        });
+
+        TempData["Success"] = $"Year {year} closed. Net income {netIncome:C} transferred to Retained Earnings. " +
+                              $"See Journal Entry for details.";
+        return RedirectToAction(nameof(YearEndClose));
+    }
+
     // ── Helpers ──────────────────────────────────────────────────────────────
 
     /// <summary>

src/PowderCoating.Web/Controllers/BankReconciliationsController.cs

@@ -2,6 +2,7 @@ using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.Mvc.Rendering;
 using Microsoft.EntityFrameworkCore;
+using PowderCoating.Application.DTOs.AI;
 using PowderCoating.Application.Interfaces;
 using PowderCoating.Core.Entities;
 using PowderCoating.Core.Enums;
@@ -15,13 +16,19 @@ public class BankReconciliationsController : Controller
 {
     private readonly IUnitOfWork _unitOfWork;
     private readonly ITenantContext _tenantContext;
+    private readonly IAccountingAiService _accountingAi;
+    private readonly IAiUsageLogger _usageLogger;
 
     public BankReconciliationsController(
         IUnitOfWork unitOfWork,
-        ITenantContext tenantContext)
+        ITenantContext tenantContext,
+        IAccountingAiService accountingAi,
+        IAiUsageLogger usageLogger)
     {
         _unitOfWork = unitOfWork;
         _tenantContext = tenantContext;
+        _accountingAi = accountingAi;
+        _usageLogger = usageLogger;
     }
 
     private bool AllowAccounting() =>
@@ -49,7 +56,7 @@ public class BankReconciliationsController : Controller
 
     // ── Create ───────────────────────────────────────────────────────────────
 
-    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
     public async Task<IActionResult> Create()
     {
         if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
@@ -58,7 +65,7 @@ public class BankReconciliationsController : Controller
     }
 
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
     [ValidateAntiForgeryToken]
     public async Task<IActionResult> Create(BankReconciliation model)
     {
@@ -164,7 +171,7 @@ public class BankReconciliationsController : Controller
     /// Returns updated running totals as JSON.
     /// </summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
     [ValidateAntiForgeryToken]
     public async Task<IActionResult> ToggleCleared(
         int reconId, string entityType, int entityId, bool isCleared)
@@ -200,7 +207,7 @@ public class BankReconciliationsController : Controller
 
     /// <summary>Completes the reconciliation. Only allowed when Difference == 0.00.</summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
     [ValidateAntiForgeryToken]
     public async Task<IActionResult> Complete(int id, decimal difference)
     {
@@ -269,6 +276,91 @@ public class BankReconciliationsController : Controller
         return View(recon);
     }
 
+    // ── AI Auto-Match (AJAX) ──────────────────────────────────────────────────
+
+    /// <summary>
+    /// AJAX endpoint. Passes uncleared bank rec items to Claude and returns suggested items
+    /// to mark as cleared. The controller assembles all three transaction types (deposits,
+    /// bill payments, expenses) for the reconciliation's account, then delegates scoring to
+    /// <see cref="IAccountingAiService.AutoMatchReconciliationAsync"/>. The caller applies
+    /// suggestions client-side by auto-checking the corresponding table rows.
+    /// </summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> AiSuggestMatches(int reconId)
+    {
+        if (!AllowAccounting()) return Forbid();
+
+        var recon = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.Id == reconId, false, br => br.Account))
+            .FirstOrDefault();
+        if (recon == null) return NotFound();
+
+        var accountId     = recon.AccountId;
+        var statementDate = recon.StatementDate;
+
+        var items = new List<BankRecMatchItem>();
+
+        (await _unitOfWork.Payments.FindAsync(
+            p => p.DepositAccountId == accountId && p.PaymentDate <= statementDate && !p.IsCleared))
+            .ToList()
+            .ForEach(p => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "Payment",
+                EntityId    = p.Id,
+                Date        = p.PaymentDate.ToString("yyyy-MM-dd"),
+                Reference   = p.Reference ?? $"PMT-{p.Id}",
+                Description = $"Payment #{p.InvoiceId}",
+                Amount      = p.Amount,
+                Direction   = "deposit"
+            }));
+
+        (await _unitOfWork.BillPayments.FindAsync(
+            bp => bp.BankAccountId == accountId && bp.PaymentDate <= statementDate && !bp.IsCleared))
+            .ToList()
+            .ForEach(bp => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "BillPayment",
+                EntityId    = bp.Id,
+                Date        = bp.PaymentDate.ToString("yyyy-MM-dd"),
+                Reference   = bp.PaymentNumber,
+                Description = bp.Memo ?? bp.BillId.ToString(),
+                Amount      = bp.Amount,
+                Direction   = "payment"
+            }));
+
+        (await _unitOfWork.Expenses.FindAsync(
+            e => e.PaymentAccountId == accountId && e.Date <= statementDate && !e.IsCleared))
+            .ToList()
+            .ForEach(e => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "Expense",
+                EntityId    = e.Id,
+                Date        = e.Date.ToString("yyyy-MM-dd"),
+                Reference   = e.ExpenseNumber,
+                Description = e.Memo ?? string.Empty,
+                Amount      = e.Amount,
+                Direction   = "payment"
+            }));
+
+        if (!items.Any())
+            return Json(new { success = false, errorMessage = "No uncleared transactions to analyze." });
+
+        var request = new AutoMatchRequest
+        {
+            UnclearedItems        = items,
+            BeginningBalance      = recon.BeginningBalance,
+            StatementEndingBalance = recon.EndingBalance
+        };
+
+        var result = await _accountingAi.AutoMatchReconciliationAsync(request);
+        var userId = User.FindFirst(System.Security.Claims.ClaimTypes.NameIdentifier)?.Value ?? "";
+        await _usageLogger.LogAsync(recon.CompanyId, userId, AppConstants.AiFeatures.BankRecAutoMatch, result.Success);
+
+        return Json(result);
+    }
+
     // ── Helpers ──────────────────────────────────────────────────────────────
 
     private async Task PopulateAccountDropdownAsync()

src/PowderCoating.Web/Controllers/BillsController.cs

@@ -1,4 +1,4 @@
-using AutoMapper;
+using AutoMapper;
 using Microsoft.AspNetCore.Authorization;
 using PowderCoating.Shared.Constants;
 using Microsoft.AspNetCore.Identity;
@@ -58,13 +58,13 @@ public class BillsController : Controller
         _usageLogger = usageLogger;
     }
 
-    // ── Index ────────────────────────────────────────────────────────────────
+    // -- Index ----------------------------------------------------------------
 
     /// <summary>
     /// Lists bills and direct expenses in a unified AP ledger view. The <paramref name="type"/>
     /// parameter lets the caller pin the list to Bills only, Expenses only, or both (null).
     /// Expenses are inherently fully paid so they are always excluded when the caller filters to
-    /// "Unpaid" or "Overdue" — preventing them from inflating the "amount owed" summary.
+    /// "Unpaid" or "Overdue" — preventing them from inflating the "amount owed" summary.
     /// Amount-based search strips leading $ and commas before comparing so "$1,234" works naturally.
     /// </summary>
     public async Task<IActionResult> Index(string? type, string? search, string? status, int page = 1, int pageSize = 25)
@@ -112,7 +112,7 @@ public class BillsController : Controller
             }));
         }
 
-        // Expenses are always fully paid — exclude when filtering to unpaid/overdue bills only
+        // Expenses are always fully paid — exclude when filtering to unpaid/overdue bills only
         if ((type == null || type == "Expense") && status != "Unpaid" && status != "Overdue")
         {
             var expSearch = search;
@@ -160,13 +160,13 @@ public class BillsController : Controller
         return View(pagedEntries);
     }
 
-    // ── Create ───────────────────────────────────────────────────────────────
+    // -- Create ---------------------------------------------------------------
 
-    // ── Create from Purchase Order ────────────────────────────────────────────
+    // -- Create from Purchase Order --------------------------------------------
 
     /// <summary>
     /// Scaffolds a new bill pre-filled from a received purchase order. Only POs in
-    /// <c>Received</c> or <c>PartiallyReceived</c> status can be billed — earlier states mean
+    /// <c>Received</c> or <c>PartiallyReceived</c> status can be billed — earlier states mean
     /// goods have not yet arrived and no liability has been incurred. If a bill already exists for
     /// the PO the user is redirected to the existing bill to prevent duplicate AP entries.
     /// Line items are copied from PO items (using inventory item names where available), and
@@ -174,7 +174,7 @@ public class BillsController : Controller
     /// <c>DefaultExpenseAccountId</c> is used to pre-categorise all lines, falling back to the
     /// first active Expense/COGS account when the vendor has no default configured.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> CreateFromPurchaseOrder(int purchaseOrderId)
     {
         var currentUser = await _userManager.GetUserAsync(User);
@@ -248,7 +248,7 @@ public class BillsController : Controller
         return View("Create", dto);
     }
 
-    // ── Create ───────────────────────────────────────────────────────────────
+    // -- Create ---------------------------------------------------------------
 
     /// <summary>
     /// Returns the blank bill creation form. When <paramref name="vendorId"/> is supplied the
@@ -257,7 +257,7 @@ public class BillsController : Controller
     /// amount. The AP account is pre-filled with the first active AccountsPayable sub-type account
     /// so the double-entry pair is ready without manual lookup.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Create(int? vendorId)
     {
         var dto = new CreateBillDto
@@ -291,14 +291,14 @@ public class BillsController : Controller
     /// review before committing to AP. Empty line items (zero account or zero price) are stripped
     /// before validation to avoid spurious errors when the browser submits blank rows.
     /// If <paramref name="payNow"/> is true a <see cref="BillPayment"/> record is inserted
-    /// immediately and the bill status is advanced to <c>Paid</c> or <c>PartiallyPaid</c> —
+    /// immediately and the bill status is advanced to <c>Paid</c> or <c>PartiallyPaid</c> —
     /// useful for entering historical bills that were already settled. Account balance side
     /// effects are deliberately deferred to <see cref="MarkOpen"/> so that Draft bills do not
     /// affect the AP ledger until they are approved. If the bill was created from a PO the
     /// back-reference <c>PurchaseOrder.BillId</c> is set to establish the 1:1 linkage.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Create(CreateBillDto dto, IFormFile? receiptFile,
         bool payNow = false,
         DateTime? paymentDate = null,
@@ -321,6 +321,19 @@ public class BillsController : Controller
         try
         {
             var currentUser = await _userManager.GetUserAsync(User);
+
+            // Period lock check — block if the bill date is in a locked period
+            if (currentUser != null)
+            {
+                var co = await _unitOfWork.Companies.GetByIdAsync(currentUser.CompanyId);
+                if (Web.Helpers.AccountingPeriodValidator.IsLocked(dto.BillDate, co?.BookLockedThrough))
+                {
+                    ModelState.AddModelError("BillDate", Web.Helpers.AccountingPeriodValidator.LockedMessage(co!.BookLockedThrough));
+                    await PopulateDropdownsAsync();
+                    return View(dto);
+                }
+            }
+
             Bill? bill = null;
 
             // Bill entity, PO back-reference, and optional immediate payment all commit
@@ -386,7 +399,7 @@ public class BillsController : Controller
                 await _unitOfWork.CompleteAsync();
             });
 
-            // Receipt upload after the transaction commits — bill.Id is set and core data
+            // Receipt upload after the transaction commits — bill.Id is set and core data
             // is secure. A blob failure here leaves the bill intact without an attachment.
             if (receiptFile != null && receiptFile.Length > 0)
             {
@@ -415,7 +428,7 @@ public class BillsController : Controller
         }
     }
 
-    // ── Details ──────────────────────────────────────────────────────────────
+    // -- Details --------------------------------------------------------------
 
     /// <summary>
     /// Displays full bill detail including line items, payments, and the payment entry form.
@@ -441,7 +454,7 @@ public class BillsController : Controller
             .ToList();
 
         ViewBag.BankAccounts = bankAccounts
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
+            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
             .ToList();
 
         ViewBag.PaymentMethods = Enum.GetValues<PaymentMethod>()
@@ -451,7 +464,7 @@ public class BillsController : Controller
         return View(dto);
     }
 
-    // ── Edit ─────────────────────────────────────────────────────────────────
+    // -- Edit -----------------------------------------------------------------
 
     /// <summary>
     /// Returns the edit form for a bill. Only <c>Draft</c> bills are editable; once a bill is
@@ -459,7 +472,7 @@ public class BillsController : Controller
     /// unreconciled ledger entries. Paid and Voided bills are also blocked to preserve the
     /// audit trail.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Edit(int? id)
     {
         if (id == null) return NotFound();
@@ -510,7 +523,7 @@ public class BillsController : Controller
     /// storage; the old blob is deleted before the new one is written to avoid orphaned files.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Edit(int id, EditBillDto dto, IFormFile? receiptFile)
     {
         if (id != dto.Id) return NotFound();
@@ -607,7 +620,7 @@ public class BillsController : Controller
         }
     }
 
-    // ── Mark Open (Draft → Open) ─────────────────────────────────────────────
+    // -- Mark Open (Draft ? Open) ---------------------------------------------
 
     /// <summary>
     /// Transitions a bill from <c>Draft</c> to <c>Open</c> (the AP approval step). This is
@@ -618,7 +631,7 @@ public class BillsController : Controller
     /// deferred from bill creation to give users a review window without polluting the ledger.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> MarkOpen(int id)
     {
         var bill = await _unitOfWork.Bills.GetByIdAsync(id, false, b => b.LineItems);
@@ -656,7 +669,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── Record Payment ───────────────────────────────────────────────────────
+    // -- Record Payment -------------------------------------------------------
 
     /// <summary>
     /// Records a full or partial payment against an open bill. Overpayment is blocked because
@@ -668,7 +681,7 @@ public class BillsController : Controller
     /// any positive remainder leaves the bill in <c>PartiallyPaid</c>.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> RecordPayment(RecordBillPaymentDto dto)
     {
         if (!ModelState.IsValid)
@@ -739,7 +752,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = dto.BillId });
     }
 
-    // ── Delete Payment ───────────────────────────────────────────────────────
+    // -- Delete Payment -------------------------------------------------------
 
     /// <summary>
     /// Reverses a previously recorded payment. All double-entry effects of
@@ -749,7 +762,7 @@ public class BillsController : Controller
     /// <c>PartiallyPaid</c> depending on the remaining <c>AmountPaid</c> after reversal.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> DeletePayment(int paymentId, int billId)
     {
         try
@@ -796,7 +809,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = billId });
     }
 
-    // ── Edit Payment ─────────────────────────────────────────────────────────
+    // -- Edit Payment ---------------------------------------------------------
 
     /// <summary>
     /// Updates non-financial attributes of a payment (date, method, check number, memo) and,
@@ -805,7 +818,7 @@ public class BillsController : Controller
     /// amount on the AP side does not change so no AP balance adjustment is needed.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> EditPayment(EditBillPaymentDto dto)
     {
         if (!ModelState.IsValid)
@@ -850,11 +863,11 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = dto.BillId });
     }
 
-    // ── Void ─────────────────────────────────────────────────────────────────
+    // -- Void -----------------------------------------------------------------
 
     /// <summary>
     /// Voids an open or partially-paid bill, removing the remaining AP liability from the ledger.
-    /// Only the unpaid portion (<c>BalanceDue</c>) is reversed on the AP account — any payments
+    /// Only the unpaid portion (<c>BalanceDue</c>) is reversed on the AP account — any payments
     /// already recorded remain as historical cash transactions. The vendor balance is likewise
     /// reduced only by the outstanding balance, not the total. To signal "fully settled" without
     /// leaving a positive <c>BalanceDue</c>, <c>AmountPaid</c> is set equal to <c>Total</c>
@@ -909,7 +922,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── AJAX: Vendor default expense account ────────────────────────────────
+    // -- AJAX: Vendor default expense account --------------------------------
 
     /// <summary>
     /// AJAX endpoint that returns a vendor's default expense account and payment terms. Called by
@@ -927,7 +940,7 @@ public class BillsController : Controller
         });
     }
 
-    // ── Helpers ──────────────────────────────────────────────────────────────
+    // -- Helpers --------------------------------------------------------------
 
     /// <summary>
     /// Loads all dropdown lists needed by the Create and Edit views into <c>ViewBag</c>: vendors,
@@ -966,7 +979,7 @@ public class BillsController : Controller
 
     /// <summary>
     /// Generates a sequential payment reference number in the format <c>BPMT-YYMM-####</c>.
-    /// Same monotonic sequence logic as <see cref="GenerateBillNumberAsync"/> — soft-deleted
+    /// Same monotonic sequence logic as <see cref="GenerateBillNumberAsync"/> — soft-deleted
     /// records are included in the scan so payment numbers are never reused.
     /// </summary>
     private async Task<string> GeneratePaymentNumberAsync()
@@ -981,7 +994,7 @@ public class BillsController : Controller
         return $"{prefix}{next:D4}";
     }
 
-    // ── Receipt File: Download / Remove ─────────────────────────────────────
+    // -- Receipt File: Download / Remove -------------------------------------
 
     /// <summary>
     /// Downloads the receipt attachment for a bill as a file-download response. Unlike expense
@@ -1009,7 +1022,7 @@ public class BillsController : Controller
     /// window where the UI shows a broken attachment link.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> RemoveReceipt(int id)
     {
         var bill = await _unitOfWork.Bills.GetByIdAsync(id);
@@ -1026,7 +1039,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── AI: Receipt Scanning ─────────────────────────────────────────────────
+    // -- AI: Receipt Scanning -------------------------------------------------
 
     /// <summary>
     /// AI-powered receipt scanning endpoint. Accepts an image or PDF of a vendor receipt, passes
@@ -1038,7 +1051,7 @@ public class BillsController : Controller
     /// model can match categories to the company's specific chart of accounts.
     /// </summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
     public async Task<IActionResult> ScanReceipt(IFormFile? receiptImage)
     {
@@ -1079,7 +1092,7 @@ public class BillsController : Controller
         return Json(result);
     }
 
-    // ── AI: Account Suggestion ────────────────────────────────────────────────
+    // -- AI: Account Suggestion ------------------------------------------------
 
     /// <summary>
     /// AI-powered account categorisation for a single bill line item. When the caller does not
@@ -1090,7 +1103,7 @@ public class BillsController : Controller
     /// full account list in the DOM. Rate-limited to the <c>Ai</c> policy.
     /// </summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
     public async Task<IActionResult> SuggestAccount([FromBody] AccountSuggestionRequest request)
     {
@@ -1123,7 +1136,69 @@ public class BillsController : Controller
         return Json(result);
     }
 
-    // ── Receipt File Helpers ──────────────────────────────────────────────────
+    // -- AI: Recurring Bill Detection ------------------------------------------
+
+    /// <summary>
+    /// GET page — displays the recurring bill detection tool. No data is pre-fetched here;
+    /// the user triggers the scan by clicking a button which calls <see cref="RunRecurringDetection"/>.
+    /// </summary>
+    public IActionResult RecurringDetection() => View();
+
+    /// <summary>
+    /// AJAX POST — loads up to 12 months of bill history for the company and passes it to
+    /// Claude for recurring pattern analysis. Only posted bills (Draft/Open/Partial/Paid) are
+    /// included; Voided bills are excluded so cancelled payments do not distort the pattern.
+    /// Results are returned as JSON for client-side rendering in the view.
+    /// </summary>
+    [HttpPost]
+    [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> RunRecurringDetection()
+    {
+        try
+        {
+            var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+            var cutoff = DateTime.Today.AddMonths(-12);
+
+            var bills = (await _unitOfWork.Bills.GetAllAsync(false, b => b.Vendor))
+                .Where(b => b.Status != BillStatus.Voided && b.BillDate >= cutoff)
+                .ToList();
+
+            if (!bills.Any())
+                return Json(new RecurringBillDetectionResult
+                {
+                    Success  = true,
+                    Insights = new List<string> { "No bill history found in the last 12 months." }
+                });
+
+            var companyName = (await _unitOfWork.Companies.GetByIdAsync(companyId))?.CompanyName ?? "Your Company";
+
+            var request = new RecurringBillDetectionRequest
+            {
+                CompanyName = companyName,
+                Bills = bills.Select(b => new RecurringBillHistoryItem
+                {
+                    VendorName  = b.Vendor?.CompanyName ?? $"Vendor #{b.VendorId}",
+                    BillNumber  = b.BillNumber,
+                    Amount      = b.Total,
+                    DateIso     = b.BillDate.ToString("yyyy-MM-dd"),
+                    Memo        = b.Memo
+                }).ToList()
+            };
+
+            var result = await _accountingAi.DetectRecurringBillsAsync(request);
+            var userId = User.FindFirst(System.Security.Claims.ClaimTypes.NameIdentifier)?.Value ?? "";
+            await _usageLogger.LogAsync(companyId, userId, AppConstants.AiFeatures.RecurringBillDetection, result.Success);
+            return Json(result);
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error running recurring bill detection");
+            return Json(new RecurringBillDetectionResult { Success = false, ErrorMessage = "An error occurred while analyzing bill patterns." });
+        }
+    }
+
+    // -- Receipt File Helpers --------------------------------------------------
 
     /// <summary>
     /// Uploads a receipt file to Azure Blob Storage under the path

src/PowderCoating.Web/Controllers/BudgetsController.cs

@@ -0,0 +1,302 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.Rendering;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+using PowderCoating.Core.Interfaces;
+using PowderCoating.Shared.Constants;
+
+namespace PowderCoating.Web.Controllers;
+
+/// <summary>
+/// Manages annual budgets. Each budget has one BudgetLine per active GL account with
+/// monthly amounts (Jan–Dec). The Budget vs. Actual report compares these to real activity.
+/// Only one budget per year is marked IsDefault — that one feeds the variance report automatically.
+/// </summary>
+[Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+public class BudgetsController : Controller
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly ITenantContext _tenantContext;
+
+    public BudgetsController(IUnitOfWork unitOfWork, ITenantContext tenantContext)
+    {
+        _unitOfWork   = unitOfWork;
+        _tenantContext = tenantContext;
+    }
+
+    // ── Index ─────────────────────────────────────────────────────────────────
+
+    /// <summary>Lists all budgets for the current company ordered by fiscal year descending.</summary>
+    public async Task<IActionResult> Index()
+    {
+        var budgets = (await _unitOfWork.Budgets.FindAsync(b => true, false, b => b.Lines))
+            .OrderByDescending(b => b.FiscalYear)
+            .ThenBy(b => b.Name)
+            .ToList();
+
+        return View(budgets);
+    }
+
+    // ── Create ────────────────────────────────────────────────────────────────
+
+    [HttpGet]
+    public async Task<IActionResult> Create()
+    {
+        var accounts = await GetBudgetableAccountsAsync();
+        return View(new BudgetCreateVm
+        {
+            FiscalYear = DateTime.Now.Year,
+            Lines = accounts.Select(a => new BudgetLineVm { AccountId = a.Id, AccountNumber = a.AccountNumber, AccountName = a.Name, AccountType = a.AccountType }).ToList()
+        });
+    }
+
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Create(BudgetCreateVm vm)
+    {
+        if (!ModelState.IsValid) return View(vm);
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        // If this is marked default, clear the flag on other budgets for the same year
+        if (vm.IsDefault)
+            await ClearDefaultFlagAsync(companyId, vm.FiscalYear, excludeId: null);
+
+        var budget = new Budget
+        {
+            Name       = vm.Name,
+            FiscalYear = vm.FiscalYear,
+            Notes      = vm.Notes,
+            IsDefault  = vm.IsDefault,
+            CompanyId  = companyId,
+            CreatedAt  = DateTime.UtcNow,
+            Lines      = vm.Lines
+                .Where(l => l.HasAnyAmount)
+                .Select(l => new BudgetLine
+                {
+                    AccountId = l.AccountId,
+                    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,
+                    CompanyId = companyId, CreatedAt = DateTime.UtcNow
+                }).ToList()
+        };
+
+        await _unitOfWork.Budgets.AddAsync(budget);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Budget \"{budget.Name}\" created for {budget.FiscalYear}.";
+        return RedirectToAction(nameof(Edit), new { id = budget.Id });
+    }
+
+    // ── Edit ──────────────────────────────────────────────────────────────────
+
+    [HttpGet]
+    public async Task<IActionResult> Edit(int id)
+    {
+        var budget = await _unitOfWork.Budgets.GetByIdAsync(id, false, b => b.Lines);
+        if (budget == null) return NotFound();
+
+        var accounts = await GetBudgetableAccountsAsync();
+        var lineMap  = budget.Lines.ToDictionary(l => l.AccountId);
+
+        var vm = new BudgetCreateVm
+        {
+            Id         = budget.Id,
+            Name       = budget.Name,
+            FiscalYear = budget.FiscalYear,
+            Notes      = budget.Notes,
+            IsDefault  = budget.IsDefault,
+            Lines      = accounts.Select(a =>
+            {
+                lineMap.TryGetValue(a.Id, out var existing);
+                return new BudgetLineVm
+                {
+                    AccountId     = a.Id,
+                    AccountNumber = a.AccountNumber,
+                    AccountName   = a.Name,
+                    AccountType   = a.AccountType,
+                    Jan = existing?.Jan ?? 0, Feb = existing?.Feb ?? 0, Mar = existing?.Mar ?? 0,
+                    Apr = existing?.Apr ?? 0, May = existing?.May ?? 0, Jun = existing?.Jun ?? 0,
+                    Jul = existing?.Jul ?? 0, Aug = existing?.Aug ?? 0, Sep = existing?.Sep ?? 0,
+                    Oct = existing?.Oct ?? 0, Nov = existing?.Nov ?? 0, Dec = existing?.Dec ?? 0
+                };
+            }).ToList()
+        };
+
+        return View(vm);
+    }
+
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Edit(int id, BudgetCreateVm vm)
+    {
+        if (id != vm.Id) return BadRequest();
+        if (!ModelState.IsValid) return View(vm);
+
+        var budget = await _unitOfWork.Budgets.GetByIdAsync(id, false, b => b.Lines);
+        if (budget == null) return NotFound();
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        if (vm.IsDefault && !budget.IsDefault)
+            await ClearDefaultFlagAsync(companyId, vm.FiscalYear, excludeId: id);
+
+        budget.Name      = vm.Name;
+        budget.Notes     = vm.Notes;
+        budget.IsDefault = vm.IsDefault;
+        budget.UpdatedAt = DateTime.UtcNow;
+
+        // Delete old lines and replace with new set (simpler than merge)
+        foreach (var line in budget.Lines.ToList())
+            await _unitOfWork.BudgetLines.SoftDeleteAsync(line.Id);
+
+        budget.Lines = vm.Lines
+            .Where(l => l.HasAnyAmount)
+            .Select(l => new BudgetLine
+            {
+                AccountId = l.AccountId,
+                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,
+                CompanyId = companyId, CreatedAt = DateTime.UtcNow
+            }).ToList();
+
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Budget \"{budget.Name}\" saved.";
+        return RedirectToAction(nameof(Edit), new { id });
+    }
+
+    // ── Copy ─────────────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// Creates a copy of an existing budget for a new fiscal year — common workflow for
+    /// rolling forward last year's budget as a starting point.
+    /// </summary>
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Copy(int id, int newYear)
+    {
+        var source = await _unitOfWork.Budgets.GetByIdAsync(id, false, b => b.Lines);
+        if (source == null) return NotFound();
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var copy = new Budget
+        {
+            Name      = $"{source.Name} ({newYear})",
+            FiscalYear = newYear,
+            Notes     = source.Notes,
+            IsDefault = false,
+            CompanyId = companyId,
+            CreatedAt = DateTime.UtcNow,
+            Lines     = source.Lines.Select(l => new BudgetLine
+            {
+                AccountId = l.AccountId,
+                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,
+                CompanyId = companyId, CreatedAt = DateTime.UtcNow
+            }).ToList()
+        };
+
+        await _unitOfWork.Budgets.AddAsync(copy);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Budget copied to {newYear}.";
+        return RedirectToAction(nameof(Edit), new { id = copy.Id });
+    }
+
+    // ── SetDefault ────────────────────────────────────────────────────────────
+
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> SetDefault(int id)
+    {
+        var budget = await _unitOfWork.Budgets.GetByIdAsync(id);
+        if (budget == null) return NotFound();
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        await ClearDefaultFlagAsync(companyId, budget.FiscalYear, excludeId: null);
+
+        budget.IsDefault = true;
+        budget.UpdatedAt = DateTime.UtcNow;
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"\"{budget.Name}\" is now the default budget for {budget.FiscalYear}.";
+        return RedirectToAction(nameof(Index));
+    }
+
+    // ── Delete ────────────────────────────────────────────────────────────────
+
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Delete(int id)
+    {
+        var budget = await _unitOfWork.Budgets.GetByIdAsync(id, false, b => b.Lines);
+        if (budget == null) return NotFound();
+
+        foreach (var line in budget.Lines.ToList())
+            await _unitOfWork.BudgetLines.SoftDeleteAsync(line.Id);
+
+        await _unitOfWork.Budgets.SoftDeleteAsync(id);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Budget \"{budget.Name}\" deleted.";
+        return RedirectToAction(nameof(Index));
+    }
+
+    // ── Helpers ───────────────────────────────────────────────────────────────
+
+    private async Task<List<Account>> GetBudgetableAccountsAsync()
+    {
+        var accounts = await _unitOfWork.Accounts.FindAsync(
+            a => a.IsActive && (a.AccountType == AccountType.Revenue || a.AccountType == AccountType.Expense));
+        return accounts.OrderBy(a => a.AccountNumber).ToList();
+    }
+
+    private async Task ClearDefaultFlagAsync(int companyId, int fiscalYear, int? excludeId)
+    {
+        var others = await _unitOfWork.Budgets.FindAsync(
+            b => b.IsDefault && b.FiscalYear == fiscalYear && b.Id != (excludeId ?? 0));
+        foreach (var b in others)
+        {
+            b.IsDefault = false;
+            b.UpdatedAt = DateTime.UtcNow;
+        }
+        if (others.Any())
+            await _unitOfWork.CompleteAsync();
+    }
+}
+
+// ── View Models ───────────────────────────────────────────────────────────────
+
+public class BudgetCreateVm
+{
+    public int Id { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public int FiscalYear { get; set; } = DateTime.Now.Year;
+    public string? Notes { get; set; }
+    public bool IsDefault { get; set; } = true;
+    public List<BudgetLineVm> Lines { get; set; } = new();
+}
+
+public class BudgetLineVm
+{
+    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 Jan { get; set; }
+    public decimal Feb { get; set; }
+    public decimal Mar { get; set; }
+    public decimal Apr { get; set; }
+    public decimal May { get; set; }
+    public decimal Jun { get; set; }
+    public decimal Jul { get; set; }
+    public decimal Aug { get; set; }
+    public decimal Sep { get; set; }
+    public decimal Oct { get; set; }
+    public decimal Nov { get; set; }
+    public decimal Dec { get; set; }
+
+    public decimal Annual => Jan + Feb + Mar + Apr + May + Jun + Jul + Aug + Sep + Oct + Nov + Dec;
+    public bool HasAnyAmount => Annual != 0;
+}

src/PowderCoating.Web/Controllers/CompaniesController.cs

@@ -66,15 +66,16 @@ public class CompaniesController : Controller
         string sortColumn = "CompanyName",
         string sortDirection = "asc",
         int pageNumber = 1,
-        int pageSize = 25)
+        int pageSize = 25,
+        bool showChurned = false)
     {
         try
         {
             pageNumber = Math.Max(1, pageNumber);
             pageSize = pageSize is 10 or 25 or 50 or 100 ? pageSize : 25;
 
-            var (companies, totalCount) = await _companyList.GetPagedAsync(
+            var (companies, totalCount, churnedCount) = await _companyList.GetPagedAsync(
-                searchTerm, sortColumn, sortDirection, pageNumber, pageSize);
+                searchTerm, sortColumn, sortDirection, pageNumber, pageSize, hideChurned: !showChurned);
 
             var companyDtos = _mapper.Map<List<CompanyListDto>>(companies);
 
@@ -82,6 +83,8 @@ public class CompaniesController : Controller
             {
                 var ids = companyDtos.Select(c => c.Id).ToList();
                 var summary = await _companyList.GetCountSummaryAsync(ids);
+                var companyById = companies.ToDictionary(c => c.Id);
+                var now = DateTime.UtcNow;
 
                 foreach (var dto in companyDtos)
                 {
@@ -95,6 +98,23 @@ public class CompaniesController : Controller
                         dto.WizardCompletedAt    = w.CompletedAt;
                         dto.WizardCompletedByName = w.CompletedByName;
                     }
+
+                    // Health badge
+                    var lastLogin  = summary.LastLoginDates.TryGetValue(dto.Id, out var ll) ? ll : null;
+                    var daysSince  = lastLogin.HasValue ? (int)(now - lastLogin.Value).TotalDays : -1;
+                    var j30        = summary.Jobs30Counts.GetValueOrDefault(dto.Id, 0);
+                    var j90        = summary.Jobs90Counts.GetValueOrDefault(dto.Id, 0);
+
+                    if (companyById.TryGetValue(dto.Id, out var co))
+                    {
+                        var (score, _) = CompanyHealthHelper.ComputeHealth(co, daysSince, j30, j90, dto.JobCount, now);
+                        var neverActivated = dto.JobCount == 0 && dto.CustomerCount == 0 && dto.QuoteCount == 0
+                                            && dto.CreatedAt < now.AddDays(-7);
+                        dto.HealthScore  = score;
+                        dto.HealthRisk   = CompanyHealthHelper.ToRiskLevel(score, neverActivated).ToString();
+                    }
+
+                    dto.LastLoginDate = lastLogin;
                 }
             }
 
@@ -109,6 +129,8 @@ public class CompaniesController : Controller
             ViewBag.PageSize = pageSize;
             ViewBag.TotalPages = (int)Math.Ceiling(totalCount / (double)pageSize);
             ViewBag.ImpersonatingCompanyId = HttpContext.Session.GetInt32("ImpersonatingCompanyId");
+            ViewBag.ShowChurned = showChurned;
+            ViewBag.ChurnedCount = churnedCount;
 
             return View(companyDtos);
         }
@@ -183,7 +205,8 @@ public class CompaniesController : Controller
                 .GetByIdAsync(id, ignoreQueryFilters: true,
                     c => c.Users,
                     c => c.Customers,
-                    c => c.Jobs);
+                    c => c.Jobs,
+                    c => c.Preferences!);
 
             if (company == null)
             {
@@ -196,6 +219,51 @@ public class CompaniesController : Controller
             ViewBag.PlanConfigs = (await _unitOfWork.SubscriptionPlanConfigs.FindAsync(
                 c => c.IsActive, ignoreQueryFilters: true)).OrderBy(c => c.SortOrder).ToList();
 
+            // Health data
+            var summary    = await _companyList.GetCountSummaryAsync(new[] { id });
+            var now        = DateTime.UtcNow;
+            var lastLogin  = summary.LastLoginDates.TryGetValue(id, out var ll) ? ll : null;
+            var daysSince  = lastLogin.HasValue ? (int)(now - lastLogin.Value).TotalDays : -1;
+            var j30        = summary.Jobs30Counts.GetValueOrDefault(id, 0);
+            var j90        = summary.Jobs90Counts.GetValueOrDefault(id, 0);
+            var totalJobs  = companyDto.JobCount;
+            var totalCust  = companyDto.CustomerCount;
+            var totalQuotes = summary.QuoteCounts.GetValueOrDefault(id, 0);
+
+            var (healthScore, healthSignals) = CompanyHealthHelper.ComputeHealth(company, daysSince, j30, j90, totalJobs, now);
+            var neverActivated = totalJobs == 0 && totalCust == 0 && totalQuotes == 0
+                                 && company.CreatedAt < now.AddDays(-7);
+            var riskLevel = CompanyHealthHelper.ToRiskLevel(healthScore, neverActivated);
+
+            ViewBag.HealthScore   = healthScore;
+            ViewBag.HealthRisk    = riskLevel.ToString();
+            ViewBag.HealthSignals = healthSignals;
+            ViewBag.Jobs30        = j30;
+            ViewBag.Jobs90        = j90;
+            ViewBag.LastLoginDate = lastLogin;
+
+            // Onboarding data (from Preferences)
+            var prefs = company.Preferences;
+            int steps = 0;
+            if (prefs?.FirstJobCreatedAt.HasValue == true || prefs?.FirstQuoteCreatedAt.HasValue == true) steps++;
+            if (prefs?.FirstInvoiceCreatedAt.HasValue == true) steps++;
+            if (prefs?.FirstWorkflowCompletedAt.HasValue == true) steps++;
+
+            ViewBag.Onboarding = new PowderCoating.Web.ViewModels.Platform.OnboardingProgressRowViewModel
+            {
+                CompanyId                    = company.Id,
+                CompanyName                  = company.CompanyName ?? "",
+                WizardCompleted              = prefs?.SetupWizardCompleted ?? false,
+                OnboardingPath               = prefs?.OnboardingPath,
+                StepsCompleted               = steps,
+                TotalSteps                   = 3,
+                FirstJobCreatedAt            = prefs?.FirstJobCreatedAt,
+                FirstQuoteCreatedAt          = prefs?.FirstQuoteCreatedAt,
+                FirstInvoiceCreatedAt        = prefs?.FirstInvoiceCreatedAt,
+                FirstWorkflowCompletedAt     = prefs?.FirstWorkflowCompletedAt,
+                GuidedActivationDismissedAt  = prefs?.GuidedActivationDismissedAt,
+            };
+
             return View(companyDto);
         }
         catch (Exception ex)

src/PowderCoating.Web/Controllers/CompanyHealthController.cs

@@ -45,18 +45,30 @@ public class CompanyHealthController : Controller
     /// user's risk/search filters, so the KPI cards always show platform-wide totals.
     /// </para>
     /// </summary>
-    public async Task<IActionResult> Index(string? risk, string? search, bool configIssuesOnly = false)
+    public async Task<IActionResult> Index(string? risk, string? search, bool configIssuesOnly = false, bool showChurned = false)
     {
         var now = DateTime.UtcNow;
         var d30 = now.AddDays(-30);
         var d90 = now.AddDays(-90);
+        var churnedCutoff = now.AddDays(-14);
 
         // One query per signal — all keyed by CompanyId
-        var companies = await _db.Companies
+        var allCompanies = await _db.Companies
             .AsNoTracking().IgnoreQueryFilters()
             .Where(c => !c.IsDeleted)
             .ToListAsync();
 
+        var churnedCount = allCompanies.Count(c =>
+            (c.SubscriptionStatus == SubscriptionStatus.Expired || c.SubscriptionStatus == SubscriptionStatus.Canceled)
+            && c.SubscriptionEndDate.HasValue && c.SubscriptionEndDate.Value < churnedCutoff);
+
+        var companies = showChurned
+            ? allCompanies
+            : allCompanies.Where(c =>
+                !((c.SubscriptionStatus == SubscriptionStatus.Expired || c.SubscriptionStatus == SubscriptionStatus.Canceled)
+                  && c.SubscriptionEndDate.HasValue && c.SubscriptionEndDate.Value < churnedCutoff))
+              .ToList();
+
         var lastLogins = await _db.Users
             .AsNoTracking().IgnoreQueryFilters()
             .Where(u => u.LastLoginDate != null)
@@ -118,15 +130,12 @@ public class CompanyHealthController : Controller
             var tquotes = totalQuotes.TryGetValue(c.Id, out var tq) ? tq : 0;
             var planName = planNames.TryGetValue(c.SubscriptionPlan, out var pn) ? pn : c.SubscriptionPlan.ToString();
 
-            var (score, signals) = ComputeHealth(c, daysSince, j30v, j90v, tjobs, now);
+            var (score, signals) = CompanyHealthHelper.ComputeHealth(c, daysSince, j30v, j90v, tjobs, now);
 
             var neverActivated = tjobs == 0 && tcust == 0 && tquotes == 0
                                  && c.CreatedAt < now.AddDays(-7);
 
-            var riskLevel = neverActivated ? ChurnRisk.NeverActivated
+            var riskLevel = CompanyHealthHelper.ToRiskLevel(score, neverActivated);
-                : score >= 75 ? ChurnRisk.Healthy
-                : score >= 45 ? ChurnRisk.AtRisk
-                : ChurnRisk.Critical;
 
             var configHealth = configHealthMap.TryGetValue(c.Id, out var ch)
                 ? ch : new CompanyConfigHealth { CompanyId = c.Id };
@@ -166,6 +175,8 @@ public class CompanyHealthController : Controller
         ViewBag.Risk              = risk;
         ViewBag.Search            = search;
         ViewBag.ConfigIssuesOnly  = configIssuesOnly;
+        ViewBag.ShowChurned       = showChurned;
+        ViewBag.ChurnedCount      = churnedCount;
 
         if (!string.IsNullOrWhiteSpace(search))
             all = all.Where(h =>
@@ -187,112 +198,10 @@ public class CompanyHealthController : Controller
         return View(all);
     }
 
-    // ── Health score algorithm ──────────────────────────────────────────────────
-
-    /// <summary>
-    /// Computes a 0–100 health score and a list of human-readable risk signals for a
-    /// single company based on its subscription status, login recency, and job activity.
-    /// <para>
-    /// Scoring rules (penalties are cumulative, floor is 0):
-    /// <list type="bullet">
-    ///   <item>Disabled account: score immediately set to 0, no further evaluation.</item>
-    ///   <item>Subscription expired past the grace period: −50 pts.</item>
-    ///   <item>Subscription within grace period: −30 pts.</item>
-    ///   <item>Subscription expiring within 7 days: −20 pts; within 14 days: −10 pts.</item>
-    ///   <item>Comped companies skip subscription checks entirely.</item>
-    ///   <item>Never logged in: −30 pts; no login in 90+ days: −30; 60+d: −20; 30+d: −10.</item>
-    ///   <item>No jobs ever: −20 pts; no jobs in last 90 days: −10; no jobs in 30d: −5.</item>
-    /// </list>
-    /// A <c>daysSinceLogin</c> value of −1 means "never logged in" and is distinct
-    /// from "logged in exactly 0 days ago" (i.e. today).
-    /// </para>
-    /// </summary>
-    private static (int score, List<string> signals) ComputeHealth(
-        PowderCoating.Core.Entities.Company c, int daysSinceLogin,
-        int j30, int j90, int totalJobs, DateTime now)
-    {
-        var score = 100;
-        var signals = new List<string>();
-
-        if (!c.IsActive)
-        {
-            signals.Add("Account disabled");
-            return (0, signals);
-        }
-
-        // Subscription health (skip for comped)
-        if (!c.IsComped && c.SubscriptionEndDate.HasValue)
-        {
-            var daysUntil = (int)(c.SubscriptionEndDate.Value.Date - now.Date).TotalDays;
-            if (daysUntil < -AppConstants.SubscriptionConstants.GracePeriodDays)
-            {
-                score -= 50;
-                signals.Add("Subscription expired");
-            }
-            else if (daysUntil < 0)
-            {
-                score -= 30;
-                signals.Add("In grace period");
-            }
-            else if (daysUntil <= 7)
-            {
-                score -= 20;
-                signals.Add($"Expires in {daysUntil}d");
-            }
-            else if (daysUntil <= 14)
-            {
-                score -= 10;
-                signals.Add($"Expires in {daysUntil}d");
-            }
-        }
-
-        // Login activity
-        if (daysSinceLogin == -1)
-        {
-            score -= 30;
-            signals.Add("Never logged in");
-        }
-        else if (daysSinceLogin >= 90)
-        {
-            score -= 30;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-        else if (daysSinceLogin >= 60)
-        {
-            score -= 20;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-        else if (daysSinceLogin >= 30)
-        {
-            score -= 10;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-
-        // Job activity
-        if (totalJobs == 0)
-        {
-            score -= 20;
-            signals.Add("No jobs ever");
-        }
-        else if (j90 == 0)
-        {
-            score -= 10;
-            signals.Add("No jobs in 90d");
-        }
-        else if (j30 == 0)
-        {
-            score -= 5;
-            signals.Add("No jobs in 30d");
-        }
-
-        return (Math.Max(0, score), signals);
-    }
 }
 
 // ── View models ────────────────────────────────────────────────────────────────
 
-public enum ChurnRisk { Healthy, AtRisk, Critical, NeverActivated }
-
 public class CompanyHealthDto
 {
     public int Id { get; set; }

src/PowderCoating.Web/Controllers/CompanyHealthHelper.cs

@@ -0,0 +1,105 @@
+using PowderCoating.Core.Entities;
+using PowderCoating.Shared.Constants;
+
+namespace PowderCoating.Web.Controllers;
+
+/// <summary>Risk bucket for a tenant company, derived from its health score.</summary>
+public enum ChurnRisk { Healthy, AtRisk, Critical, NeverActivated }
+
+/// <summary>
+/// Shared health-score logic used by both <see cref="CompanyHealthController"/> (dashboard)
+/// and <see cref="CompaniesController"/> (list + detail badges).
+/// </summary>
+public static class CompanyHealthHelper
+{
+    /// <summary>
+    /// Computes a 0–100 health score and a list of human-readable risk signals for a single
+    /// company based on its subscription status, login recency, and job activity.
+    /// See <see cref="CompanyHealthController"/> XML doc for scoring rules.
+    /// </summary>
+    public static (int Score, List<string> Signals) ComputeHealth(
+        Company c, int daysSinceLogin, int j30, int j90, int totalJobs, DateTime now)
+    {
+        var score = 100;
+        var signals = new List<string>();
+
+        if (!c.IsActive)
+        {
+            signals.Add("Account disabled");
+            return (0, signals);
+        }
+
+        if (!c.IsComped && c.SubscriptionEndDate.HasValue)
+        {
+            var daysUntil = (int)(c.SubscriptionEndDate.Value.Date - now.Date).TotalDays;
+            if (daysUntil < -AppConstants.SubscriptionConstants.GracePeriodDays)
+            {
+                score -= 50;
+                signals.Add("Subscription expired");
+            }
+            else if (daysUntil < 0)
+            {
+                score -= 30;
+                signals.Add("In grace period");
+            }
+            else if (daysUntil <= 7)
+            {
+                score -= 20;
+                signals.Add($"Expires in {daysUntil}d");
+            }
+            else if (daysUntil <= 14)
+            {
+                score -= 10;
+                signals.Add($"Expires in {daysUntil}d");
+            }
+        }
+
+        if (daysSinceLogin == -1)
+        {
+            score -= 30;
+            signals.Add("Never logged in");
+        }
+        else if (daysSinceLogin >= 90)
+        {
+            score -= 30;
+            signals.Add($"No login {daysSinceLogin}d");
+        }
+        else if (daysSinceLogin >= 60)
+        {
+            score -= 20;
+            signals.Add($"No login {daysSinceLogin}d");
+        }
+        else if (daysSinceLogin >= 30)
+        {
+            score -= 10;
+            signals.Add($"No login {daysSinceLogin}d");
+        }
+
+        if (totalJobs == 0)
+        {
+            score -= 20;
+            signals.Add("No jobs ever");
+        }
+        else if (j90 == 0)
+        {
+            score -= 10;
+            signals.Add("No jobs in 90d");
+        }
+        else if (j30 == 0)
+        {
+            score -= 5;
+            signals.Add("No jobs in 30d");
+        }
+
+        return (Math.Max(0, score), signals);
+    }
+
+    /// <summary>
+    /// Derives a <see cref="ChurnRisk"/> bucket from a pre-computed score and activity flags.
+    /// </summary>
+    public static ChurnRisk ToRiskLevel(int score, bool neverActivated) =>
+        neverActivated            ? ChurnRisk.NeverActivated
+        : score >= 75             ? ChurnRisk.Healthy
+        : score >= 45             ? ChurnRisk.AtRisk
+        :                           ChurnRisk.Critical;
+}

src/PowderCoating.Web/Controllers/CompanySettingsController.cs

@@ -160,6 +160,10 @@ public class CompanySettingsController : Controller
                     UpdatedAt = t.UpdatedAt
                 }).ToList();
 
+            ViewBag.BookLockedThrough = company.BookLockedThrough.HasValue
+                ? (DateTime?)company.BookLockedThrough.Value.ToLocalTime()
+                : null;
+
             return View(dto);
         }
         catch (FormatException fex)
@@ -227,6 +231,34 @@ public class CompanySettingsController : Controller
         }
     }
 
+    /// <summary>
+    /// Locks the books through the given date, preventing new or edited accounting entries
+    /// (JEs, bills, expenses) from being dated on or before this date. Null clears the lock.
+    /// </summary>
+    [HttpPost]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> SetPeriodLock(DateTime? lockThrough)
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId();
+        if (companyId == null) return BadRequest();
+
+        var company = await _unitOfWork.Companies.GetByIdAsync(companyId.Value);
+        if (company == null) return NotFound();
+
+        company.BookLockedThrough = lockThrough.HasValue
+            ? DateTime.SpecifyKind(lockThrough.Value.Date, DateTimeKind.Utc)
+            : null;
+        company.UpdatedAt = DateTime.UtcNow;
+        await _unitOfWork.Companies.UpdateAsync(company);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = lockThrough.HasValue
+            ? $"Books locked through {lockThrough.Value:MMMM d, yyyy}."
+            : "Period lock cleared — all periods are now open.";
+
+        return RedirectToAction(nameof(Index), null, "company-info");
+    }
+
     /// <summary>
     /// Serves the current company's logo as a binary file response. Logos are stored on the filesystem
     /// via <see cref="ICompanyLogoService"/> (primary) or as raw bytes in <c>Company.LogoData</c>
@@ -511,6 +543,15 @@ public class CompanySettingsController : Controller
     public Task<IActionResult> UpdateWorkOrderTemplate([FromBody] UpdateWorkOrderTemplateDto dto) =>
         UpdatePreferences(dto, "Work order settings saved successfully.");
 
+    /// <summary>
+    /// Saves kiosk intake output preference ("Quote" or "Job") to <see cref="CompanyPreferences"/>.
+    /// Delegates to <see cref="UpdatePreferences{TDto}"/>.
+    /// </summary>
+    // POST: CompanySettings/UpdateKioskSettings
+    [HttpPost]
+    public Task<IActionResult> UpdateKioskSettings([FromBody] UpdateKioskSettingsDto dto) =>
+        UpdatePreferences(dto, "Kiosk settings saved successfully.");
+
     /// <summary>
     /// Persists the company's pricing model parameters — labor rates, sandblasting/masking multipliers,
     /// oven cost per hour, overhead admin/facility percentages, profit margin, and default tax rate —
@@ -2653,6 +2694,7 @@ public class CompanySettingsController : Controller
         {
             list.Add(("{{invoiceTotal}}", "Invoice total amount (formatted as currency)"));
             list.Add(("{{invoiceDueDate}}", "Due date phrase, e.g. \" Due by January 1, 2026.\" — blank if no due date is set"));
+            list.Add(("{{viewUrl}}", "Permanent link for the customer to view the invoice online (used in SMS)"));
         }
 
         if (type == NotificationType.PaymentReceived)

src/PowderCoating.Web/Controllers/CompanyUsersController.cs

@@ -277,6 +277,7 @@ public class CompanyUsersController : Controller
             {
                 AppConstants.CompanyRoles.CompanyAdmin,
                 AppConstants.CompanyRoles.Manager,
+                AppConstants.CompanyRoles.Accountant,
                 AppConstants.CompanyRoles.Worker,
                 AppConstants.CompanyRoles.Viewer
             };
@@ -329,7 +330,9 @@ public class CompanyUsersController : Controller
                 CanManageVendors = forceAllPermissions || model.CanManageVendors,
                 CanManageMaintenance = forceAllPermissions || model.CanManageMaintenance,
                 CanManageInvoices = forceAllPermissions || model.CanManageInvoices,
-                CanViewReports = forceAllPermissions || model.CanViewReports
+                CanViewReports = forceAllPermissions || model.CanViewReports,
+                CanManageBills = forceAllPermissions || model.CanManageBills,
+                CanManageAccounting = forceAllPermissions || model.CanManageAccounting
             };
 
             var result = await _userManager.CreateAsync(user, model.Password);
@@ -341,6 +344,7 @@ public class CompanyUsersController : Controller
                 {
                     AppConstants.CompanyRoles.CompanyAdmin => AppConstants.Roles.Administrator,
                     AppConstants.CompanyRoles.Manager => AppConstants.Roles.Manager,
+                    AppConstants.CompanyRoles.Accountant => AppConstants.Roles.Employee,
                     AppConstants.CompanyRoles.Worker => AppConstants.Roles.Employee,
                     _ => AppConstants.Roles.ReadOnly
                 };
@@ -454,7 +458,9 @@ public class CompanyUsersController : Controller
                 CanManageVendors = user.CanManageVendors,
                 CanManageMaintenance = user.CanManageMaintenance,
                 CanManageInvoices = user.CanManageInvoices,
-                CanViewReports = user.CanViewReports
+                CanViewReports = user.CanViewReports,
+                CanManageBills = user.CanManageBills,
+                CanManageAccounting = user.CanManageAccounting
             };
 
             ViewBag.ReturnUrl = returnUrl;
@@ -538,6 +544,7 @@ public class CompanyUsersController : Controller
             {
                 AppConstants.CompanyRoles.CompanyAdmin,
                 AppConstants.CompanyRoles.Manager,
+                AppConstants.CompanyRoles.Accountant,
                 AppConstants.CompanyRoles.Worker,
                 AppConstants.CompanyRoles.Viewer
             };
@@ -608,6 +615,8 @@ public class CompanyUsersController : Controller
             user.CanManageMaintenance = forceAllPermissions || model.CanManageMaintenance;
             user.CanManageInvoices = forceAllPermissions || model.CanManageInvoices;
             user.CanViewReports = forceAllPermissions || model.CanViewReports;
+            user.CanManageBills = forceAllPermissions || model.CanManageBills;
+            user.CanManageAccounting = forceAllPermissions || model.CanManageAccounting;
             user.UpdatedAt = DateTime.UtcNow;
 
             var result = await _userManager.UpdateAsync(user);

src/PowderCoating.Web/Controllers/CreditMemosController.cs

@@ -0,0 +1,376 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Identity;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.Rendering;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+using PowderCoating.Core.Interfaces;
+using PowderCoating.Shared.Constants;
+using System.ComponentModel.DataAnnotations;
+
+namespace PowderCoating.Web.Controllers;
+
+/// <summary>
+/// Manages the company-wide credit memo register. Credit memos reduce a customer's outstanding
+/// balance and can be issued standalone (goodwill, billing correction) or linked to an original
+/// invoice (price dispute, rework resolution). Applied portions reduce invoice BalanceDue and
+/// customer.CreditBalance atomically inside a transaction.
+/// GL entries on Apply: DR 4950 Sales Discounts (contra-revenue) / CR AR — mirrors the treatment
+/// of invoice discounts so the Trial Balance and Balance Sheet reflect the applied credit as both
+/// a revenue deduction and an AR reduction.
+/// </summary>
+[Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+public class CreditMemosController : Controller
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly ITenantContext _tenantContext;
+    private readonly UserManager<ApplicationUser> _userManager;
+    private readonly ILogger<CreditMemosController> _logger;
+    private readonly IAccountBalanceService _accountBalanceService;
+
+    public CreditMemosController(
+        IUnitOfWork unitOfWork,
+        ITenantContext tenantContext,
+        UserManager<ApplicationUser> userManager,
+        ILogger<CreditMemosController> logger,
+        IAccountBalanceService accountBalanceService)
+    {
+        _unitOfWork = unitOfWork;
+        _tenantContext = tenantContext;
+        _userManager = userManager;
+        _logger = logger;
+        _accountBalanceService = accountBalanceService;
+    }
+
+    /// <summary>Lists all credit memos for the current company with optional status and text filters.</summary>
+    [HttpGet]
+    public async Task<IActionResult> Index(string? status, string? search)
+    {
+        var memos = await _unitOfWork.CreditMemos.FindAsync(
+            m => true, false,
+            m => m.Customer);
+
+        if (!string.IsNullOrWhiteSpace(search))
+            memos = memos.Where(m =>
+                DisplayName(m.Customer).Contains(search, StringComparison.OrdinalIgnoreCase) ||
+                m.MemoNumber.Contains(search, StringComparison.OrdinalIgnoreCase) ||
+                m.Reason.Contains(search, StringComparison.OrdinalIgnoreCase)).ToList();
+
+        if (!string.IsNullOrWhiteSpace(status) && Enum.TryParse<CreditMemoStatus>(status, out var parsed))
+            memos = memos.Where(m => m.Status == parsed).ToList();
+
+        ViewBag.Status = status ?? "";
+        ViewBag.Search = search ?? "";
+        ViewBag.ActiveCount = memos.Count(m => m.Status is CreditMemoStatus.Active or CreditMemoStatus.PartiallyApplied);
+        ViewBag.OutstandingBalance = memos
+            .Where(m => m.Status is not CreditMemoStatus.Voided and not CreditMemoStatus.FullyApplied)
+            .Sum(m => m.RemainingBalance);
+
+        return View(memos.OrderByDescending(m => m.IssueDate).ToList());
+    }
+
+    /// <summary>Shows a single credit memo with its full application history and an Apply modal for open invoices.</summary>
+    [HttpGet]
+    public async Task<IActionResult> Details(int id)
+    {
+        var memo = await _unitOfWork.CreditMemos.GetByIdAsync(
+            id, false,
+            m => m.Customer,
+            m => m.OriginalInvoice,
+            m => m.IssuedBy);
+
+        if (memo == null) return NotFound();
+
+        var applications = await _unitOfWork.CreditMemoApplications.FindAsync(
+            a => a.CreditMemoId == id, false,
+            a => a.Invoice,
+            a => a.AppliedBy);
+
+        var openInvoices = await _unitOfWork.Invoices.FindAsync(
+            i => i.CustomerId == memo.CustomerId
+              && i.Status != InvoiceStatus.Paid
+              && i.Status != InvoiceStatus.Voided
+              && i.Status != InvoiceStatus.WrittenOff);
+
+        ViewBag.Applications = applications.OrderByDescending(a => a.AppliedDate).ToList();
+        ViewBag.OpenInvoices  = openInvoices.Where(i => i.BalanceDue > 0).OrderBy(i => i.DueDate).ToList();
+        ViewBag.CanApply      = memo.Status is CreditMemoStatus.Active or CreditMemoStatus.PartiallyApplied
+                             && memo.RemainingBalance > 0;
+
+        return View(memo);
+    }
+
+    /// <summary>Shows the standalone credit-memo creation form. Accepts optional customerId/invoiceId query params to pre-populate.</summary>
+    [HttpGet]
+    public async Task<IActionResult> Create(int? customerId, int? invoiceId)
+    {
+        string? linkedInvoiceNumber = null;
+        if (invoiceId.HasValue)
+        {
+            var inv = await _unitOfWork.Invoices.GetByIdAsync(invoiceId.Value);
+            if (inv != null)
+            {
+                linkedInvoiceNumber = inv.InvoiceNumber;
+                customerId ??= inv.CustomerId;
+            }
+        }
+
+        await PopulateCustomersAsync(customerId);
+        ViewBag.LinkedInvoiceNumber = linkedInvoiceNumber;
+
+        return View(new CreditMemoCreateVm
+        {
+            CustomerId        = customerId ?? 0,
+            OriginalInvoiceId = invoiceId
+        });
+    }
+
+    /// <summary>
+    /// Creates a standalone credit memo and immediately increments customer.CreditBalance so the
+    /// credit is visible on the customer account before it is applied to any specific invoice.
+    /// </summary>
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Create(CreditMemoCreateVm vm)
+    {
+        if (!ModelState.IsValid)
+        {
+            await PopulateCustomersAsync(vm.CustomerId);
+            return View(vm);
+        }
+
+        var customer = await _unitOfWork.Customers.GetByIdAsync(vm.CustomerId);
+        if (customer == null)
+        {
+            ModelState.AddModelError("CustomerId", "Customer not found.");
+            await PopulateCustomersAsync(null);
+            return View(vm);
+        }
+
+        var companyId   = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var memoNumber  = await GenerateMemoNumberAsync(companyId);
+        var currentUser = await _userManager.GetUserAsync(User);
+
+        var memo = new CreditMemo
+        {
+            MemoNumber        = memoNumber,
+            CustomerId        = vm.CustomerId,
+            OriginalInvoiceId = vm.OriginalInvoiceId > 0 ? vm.OriginalInvoiceId : null,
+            Amount            = vm.Amount,
+            AmountApplied     = 0,
+            IssueDate         = DateTime.UtcNow,
+            ExpiryDate        = vm.ExpiryDate.HasValue
+                                    ? DateTime.SpecifyKind(vm.ExpiryDate.Value, DateTimeKind.Utc)
+                                    : null,
+            Reason            = vm.Reason,
+            Notes             = vm.Notes,
+            Status            = CreditMemoStatus.Active,
+            IssuedById        = currentUser?.Id,
+            CompanyId         = companyId,
+            CreatedAt         = DateTime.UtcNow
+        };
+
+        await _unitOfWork.CreditMemos.AddAsync(memo);
+
+        customer.CreditBalance += vm.Amount;
+        await _unitOfWork.Customers.UpdateAsync(customer);
+
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Credit memo {memoNumber} for {vm.Amount:C} issued to {DisplayName(customer)}.";
+        return RedirectToAction(nameof(Details), new { id = memo.Id });
+    }
+
+    /// <summary>
+    /// Applies a portion of this credit memo to an open invoice. The applied amount is capped at the
+    /// minimum of the requested amount, the memo's RemainingBalance, and the invoice's BalanceDue —
+    /// preventing over-application even with concurrent requests. Customer.CreditBalance is reduced
+    /// by the same applied amount. Automatically marks the invoice Paid when BalanceDue reaches zero.
+    /// </summary>
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Apply(int id, int invoiceId, decimal amount)
+    {
+        try
+        {
+            var memo = await _unitOfWork.CreditMemos.GetByIdAsync(id);
+            if (memo == null) return NotFound();
+
+            var invoice = await _unitOfWork.Invoices.GetByIdAsync(invoiceId, false, i => i.Customer);
+            if (invoice == null)
+            {
+                TempData["Error"] = "Invoice not found.";
+                return RedirectToAction(nameof(Details), new { id });
+            }
+
+            if (memo.Status is CreditMemoStatus.Voided or CreditMemoStatus.FullyApplied)
+            {
+                TempData["Error"] = "Credit memo is not available to apply.";
+                return RedirectToAction(nameof(Details), new { id });
+            }
+
+            var applyAmount = Math.Min(amount, Math.Min(memo.RemainingBalance, invoice.BalanceDue));
+            if (applyAmount <= 0)
+            {
+                TempData["Error"] = "No applicable amount — invoice may already be paid or credit exhausted.";
+                return RedirectToAction(nameof(Details), new { id });
+            }
+
+            var currentUser = await _userManager.GetUserAsync(User);
+
+            await _unitOfWork.ExecuteInTransactionAsync(async () =>
+            {
+                await _unitOfWork.CreditMemoApplications.AddAsync(new CreditMemoApplication
+                {
+                    CreditMemoId  = id,
+                    InvoiceId     = invoiceId,
+                    AmountApplied = applyAmount,
+                    AppliedDate   = DateTime.UtcNow,
+                    AppliedById   = currentUser?.Id,
+                    CompanyId     = invoice.CompanyId,
+                    CreatedAt     = DateTime.UtcNow
+                });
+
+                invoice.CreditApplied += applyAmount;
+                await _unitOfWork.Invoices.UpdateAsync(invoice);
+
+                memo.AmountApplied += applyAmount;
+                memo.Status = memo.AmountApplied >= memo.Amount
+                    ? CreditMemoStatus.FullyApplied
+                    : CreditMemoStatus.PartiallyApplied;
+                await _unitOfWork.CreditMemos.UpdateAsync(memo);
+
+                if (invoice.Customer != null)
+                {
+                    invoice.Customer.CreditBalance = Math.Max(0, invoice.Customer.CreditBalance - applyAmount);
+                    await _unitOfWork.Customers.UpdateAsync(invoice.Customer);
+                }
+
+                if (invoice.BalanceDue <= 0 && invoice.Status != InvoiceStatus.Paid)
+                {
+                    invoice.Status   = InvoiceStatus.Paid;
+                    invoice.PaidDate = DateTime.UtcNow;
+                    await _unitOfWork.Invoices.UpdateAsync(invoice);
+                }
+
+                // GL: DR 4950 Sales Discounts (contra-revenue) / CR AR.
+                // The dynamic report computation attributes credit memo applications to both
+                // accounts already; this call keeps Account.CurrentBalance in sync for
+                // RecalculateAllAsync and any tools that read it directly.
+                var arAcct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.AccountSubType == AccountSubType.AccountsReceivable && a.IsActive);
+                var discountAcct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.AccountNumber == "4950" && a.IsActive)
+                    ?? await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                        a => a.AccountType == AccountType.Revenue && a.IsActive
+                          && a.Name.ToLower().Contains("discount"));
+                await _accountBalanceService.DebitAsync(discountAcct?.Id, applyAmount);
+                await _accountBalanceService.CreditAsync(arAcct?.Id, applyAmount);
+
+                await _unitOfWork.CompleteAsync();
+            });
+
+            TempData["Success"] = $"{applyAmount:C} applied to invoice {invoice.InvoiceNumber}.";
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error applying credit memo {MemoId} to invoice {InvoiceId}", id, invoiceId);
+            TempData["Error"] = "An error occurred applying the credit.";
+        }
+
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
+    /// <summary>
+    /// Voids a credit memo and reverses only the unapplied remainder from customer.CreditBalance.
+    /// The portion already applied to invoices is NOT reversed — those reductions to BalanceDue are
+    /// settled and form part of the immutable audit trail.
+    /// </summary>
+    [HttpPost, ValidateAntiForgeryToken]
+    public async Task<IActionResult> Void(int id)
+    {
+        var memo = await _unitOfWork.CreditMemos.GetByIdAsync(id, false, m => m.Customer);
+        if (memo == null) return NotFound();
+
+        if (memo.Status == CreditMemoStatus.Voided)
+        {
+            TempData["Error"] = "Credit memo is already voided.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        var remaining  = memo.Amount - memo.AmountApplied;
+        memo.Status    = CreditMemoStatus.Voided;
+        memo.UpdatedAt = DateTime.UtcNow;
+        await _unitOfWork.CreditMemos.UpdateAsync(memo);
+
+        if (remaining > 0 && memo.Customer != null)
+        {
+            memo.Customer.CreditBalance = Math.Max(0, memo.Customer.CreditBalance - remaining);
+            await _unitOfWork.Customers.UpdateAsync(memo.Customer);
+        }
+
+        await _unitOfWork.CompleteAsync();
+        TempData["Success"] = "Credit memo voided. Unapplied balance reversed from customer credit.";
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
+    private async Task PopulateCustomersAsync(int? selectedId)
+    {
+        var customers = await _unitOfWork.Customers.GetAllAsync();
+        ViewBag.Customers = customers
+            .OrderBy(c => c.CompanyName ?? $"{c.ContactFirstName} {c.ContactLastName}".Trim())
+            .Select(c => new SelectListItem
+            {
+                Value    = c.Id.ToString(),
+                Text     = c.IsTaxExempt ? $"{DisplayName(c)} ★" : DisplayName(c),
+                Selected = c.Id == selectedId
+            })
+            .ToList();
+    }
+
+    /// <summary>
+    /// Generates the next sequential memo number in CM-YYMM-#### format.
+    /// Uses IgnoreQueryFilters so soft-deleted memos count, preventing number reuse.
+    /// </summary>
+    private async Task<string> GenerateMemoNumberAsync(int companyId)
+    {
+        var prefix   = $"CM-{DateTime.UtcNow:yy}{DateTime.UtcNow.Month:D2}-";
+        var existing = (await _unitOfWork.CreditMemos.FindAsync(
+                m => m.CompanyId == companyId && m.MemoNumber.StartsWith(prefix), true))
+            .Select(m => m.MemoNumber)
+            .ToList();
+
+        var maxNum = 0;
+        foreach (var num in existing)
+        {
+            var suffix = num.Length >= prefix.Length + 4 ? num[prefix.Length..] : "";
+            if (int.TryParse(suffix, out int n) && n > maxNum)
+                maxNum = n;
+        }
+        return $"{prefix}{(maxNum + 1):D4}";
+    }
+
+    private static string DisplayName(Customer? c) =>
+        c == null ? string.Empty :
+        !string.IsNullOrWhiteSpace(c.CompanyName) ? c.CompanyName
+        : $"{c.ContactFirstName} {c.ContactLastName}".Trim();
+}
+
+public class CreditMemoCreateVm
+{
+    [Required, Range(1, int.MaxValue, ErrorMessage = "Please select a customer.")]
+    public int CustomerId { get; set; }
+
+    [Required, Range(0.01, 1_000_000, ErrorMessage = "Amount must be greater than $0.00.")]
+    public decimal Amount { get; set; }
+
+    [Required, MaxLength(500, ErrorMessage = "Reason cannot exceed 500 characters.")]
+    public string Reason { get; set; } = string.Empty;
+
+    [MaxLength(2000)]
+    public string? Notes { get; set; }
+
+    public DateTime? ExpiryDate { get; set; }
+
+    /// <summary>Optional link to the invoice that prompted this credit (price dispute, billing error, etc.).</summary>
+    public int? OriginalInvoiceId { get; set; }
+}

src/PowderCoating.Web/Controllers/CustomersController.cs

@@ -26,6 +26,7 @@ public class CustomersController : Controller
     private readonly ISubscriptionService _subscriptionService;
     private readonly ITenantContext _tenantContext;
     private readonly UserManager<ApplicationUser> _userManager;
+    private readonly IFinancialReportService _financialReports;
 
     public CustomersController(
         IUnitOfWork unitOfWork,
@@ -34,7 +35,8 @@ public class CustomersController : Controller
         INotificationService notificationService,
         ISubscriptionService subscriptionService,
         ITenantContext tenantContext,
-        UserManager<ApplicationUser> userManager)
+        UserManager<ApplicationUser> userManager,
+        IFinancialReportService financialReports)
     {
         _unitOfWork = unitOfWork;
         _mapper = mapper;
@@ -43,6 +45,7 @@ public class CustomersController : Controller
         _subscriptionService = subscriptionService;
         _tenantContext = tenantContext;
         _userManager = userManager;
+        _financialReports = financialReports;
     }
 
     /// <summary>
@@ -935,6 +938,30 @@ public class CustomersController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
+    /// <summary>
+    /// Displays or downloads a dated activity statement for a customer.
+    /// Pass <c>pdf=true</c> to download the QuestPDF version; otherwise renders the HTML view.
+    /// </summary>
+    [HttpGet]
+    public async Task<IActionResult> Statement(int id, DateTime? from, DateTime? to, bool pdf = false)
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var fromDate  = from ?? new DateTime(DateTime.Today.Year, DateTime.Today.Month, 1);
+        var toDate    = to   ?? DateTime.Today;
+
+        var dto = await _financialReports.GetCustomerStatementAsync(companyId, id, fromDate, toDate);
+
+        if (pdf)
+        {
+            var bytes = StatementPdfHelper.Generate(
+                dto.CustomerName, dto.CompanyName, dto.CustomerAddress,
+                dto.From, dto.To, dto.OpeningBalance, dto.Lines, dto.ClosingBalance, isVendor: false);
+            return File(bytes, "application/pdf", $"Statement-{dto.CustomerName}-{toDate:yyyyMMdd}.pdf");
+        }
+
+        return View(dto);
+    }
+
     /// <summary>
     /// Generates the next sequential credit memo number in CM-YYMM-#### format.
     /// Uses <c>ignoreQueryFilters: true</c> when scanning all existing memos so that