Phase E: Add Bank Reconciliation

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

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

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

@@ -2,6 +2,72 @@ using PowderCoating.Core.Enums;
 
 namespace PowderCoating.Application.DTOs.Accounting;
 
+// Accounting method badge — set on report DTOs so views can show "Cash Basis" / "Accrual Basis"
+// without needing a separate round-trip to the company settings.
+
+
+// ── AP Aging ──────────────────────────────────────────────────────────────────
+
+public class ApAgingReportDto
+{
+    public DateTime AsOf { get; set; }
+    public string CompanyName { get; set; } = string.Empty;
+
+    public List<ApAgingVendorDto> Vendors { get; set; } = new();
+
+    public decimal TotalCurrent { get; set; }
+    public decimal Total1to30   { get; set; }
+    public decimal Total31to60  { get; set; }
+    public decimal Total61to90  { get; set; }
+    public decimal TotalOver90  { get; set; }
+    public decimal TotalOutstanding => TotalCurrent + Total1to30 + Total31to60 + Total61to90 + TotalOver90;
+}
+
+public class ApAgingVendorDto
+{
+    public int VendorId { get; set; }
+    public string VendorName { get; set; } = string.Empty;
+    public List<ApAgingBillDto> Bills { get; set; } = new();
+    public decimal TotalCurrent { get; set; }
+    public decimal Total1to30   { get; set; }
+    public decimal Total31to60  { get; set; }
+    public decimal Total61to90  { get; set; }
+    public decimal TotalOver90  { get; set; }
+    public decimal TotalBalance => TotalCurrent + Total1to30 + Total31to60 + Total61to90 + TotalOver90;
+}
+
+public class ApAgingBillDto
+{
+    public int BillId { get; set; }
+    public string BillNumber { get; set; } = string.Empty;
+    public DateTime BillDate { get; set; }
+    public DateTime? DueDate  { get; set; }
+    public decimal BalanceDue { get; set; }
+    public int DaysOverdue    { get; set; }
+}
+
+// ── Trial Balance ─────────────────────────────────────────────────────────────
+
+public class TrialBalanceDto
+{
+    public DateTime AsOf { get; set; }
+    public string CompanyName { get; set; } = string.Empty;
+    public List<TrialBalanceLine> Lines { get; set; } = new();
+    public decimal TotalDebits  { get; set; }
+    public decimal TotalCredits { get; set; }
+    public bool IsBalanced => Math.Abs(TotalDebits - TotalCredits) < 0.01m;
+}
+
+public class TrialBalanceLine
+{
+    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 DebitBalance    { get; set; }
+    public decimal CreditBalance   { get; set; }
+}
+
 // ── Profit & Loss ─────────────────────────────────────────────────────────────
 
 public class ProfitAndLossDto
@@ -9,6 +75,7 @@ public class ProfitAndLossDto
     public DateTime From { get; set; }
     public DateTime To { get; set; }
     public string CompanyName { get; set; } = string.Empty;
+    public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
 
     public List<FinancialReportLine> RevenueLines { get; set; } = new();
     public decimal TotalRevenue { get; set; }
@@ -40,6 +107,7 @@ public class BalanceSheetDto
 {
     public DateTime AsOf { get; set; }
     public string CompanyName { get; set; } = string.Empty;
+    public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
 
     // Assets
     public List<FinancialReportLine> CurrentAssets { get; set; } = new();

src/PowderCoating.Application/DTOs/Common/PagedResult.cs

@@ -3,6 +3,22 @@ namespace PowderCoating.Application.DTOs.Common;
 public class PagedResult<T>
 {
     public IEnumerable<T> Items { get; set; } = new List<T>();
+
+    /// <summary>
+    /// Creates a PagedResult populated from a GridRequest, avoiding repetitive property
+    /// assignments across every Index action. SortColumn, SortDirection, and SearchTerm
+    /// are copied from the grid so the model carries full state for view binding.
+    /// </summary>
+    public static PagedResult<T> From(GridRequest grid, IEnumerable<T> items, int totalCount) => new()
+    {
+        Items = items,
+        PageNumber = grid.PageNumber,
+        PageSize = grid.PageSize,
+        TotalCount = totalCount,
+        SortColumn = grid.SortColumn,
+        SortDirection = grid.SortDirection,
+        SearchTerm = grid.SearchTerm
+    };
     public int PageNumber { get; set; }
     public int PageSize { get; set; }
     public int TotalCount { get; set; }

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

@@ -21,6 +21,7 @@ namespace PowderCoating.Application.DTOs.Company
         public string? State { get; set; }
         public string? ZipCode { get; set; }
         public string? TimeZone { get; set; }
+        public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
         public bool HasLogo { get; set; }
 
         public CompanyOperatingCostsDto? OperatingCosts { get; set; }
@@ -96,6 +97,9 @@ namespace PowderCoating.Application.DTOs.Company
 
         [StringLength(50, ErrorMessage = "Time zone cannot exceed 50 characters")]
         public string? TimeZone { get; set; }
+
+        /// <summary>Cash or Accrual accounting method preference for financial reports.</summary>
+        public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
     }
 
     /// <summary>

src/PowderCoating.Application/Interfaces/IFinancialReportService.cs

@@ -1,4 +1,5 @@
 using PowderCoating.Application.DTOs.Accounting;
+using PowderCoating.Core.Enums;
 
 namespace PowderCoating.Application.Interfaces;
 
@@ -6,14 +7,16 @@ namespace PowderCoating.Application.Interfaces;
 /// Read-only service for financial aggregate reports. All methods query the database
 /// with AsNoTracking and return pre-shaped DTOs — no tracked entities are returned.
 /// Implemented in Infrastructure; uses ApplicationDbContext directly.
+/// The <paramref name="method"/> parameter overrides the company's stored preference when
+/// supplied; pass <c>null</c> to fall back to the company's configured accounting method.
 /// </summary>
 public interface IFinancialReportService
 {
     /// <summary>Returns a Profit &amp; Loss report for the given company and date range.</summary>
-    Task<ProfitAndLossDto> GetProfitAndLossAsync(int companyId, DateTime from, DateTime to);
+    Task<ProfitAndLossDto> GetProfitAndLossAsync(int companyId, DateTime from, DateTime to, AccountingMethod? method = null);
 
     /// <summary>Returns a Balance Sheet snapshot as of the given date.</summary>
-    Task<BalanceSheetDto> GetBalanceSheetAsync(int companyId, DateTime asOf);
+    Task<BalanceSheetDto> GetBalanceSheetAsync(int companyId, DateTime asOf, AccountingMethod? method = null);
 
     /// <summary>Returns an AR Aging report bucketed at 0-30, 31-60, 61-90, and 90+ days.</summary>
     Task<ArAgingReportDto> GetArAgingAsync(int companyId, DateTime asOf);
@@ -23,4 +26,13 @@ public interface IFinancialReportService
 
     /// <summary>Returns an invoice-basis Sales Tax Liability report for the given company and date range.</summary>
     Task<SalesTaxReportDto> GetSalesTaxReportAsync(int companyId, DateTime from, DateTime to);
+
+    /// <summary>Returns an AP Aging report bucketed at 0-30, 31-60, 61-90, and 90+ days past the bill due date.</summary>
+    Task<ApAgingReportDto> GetApAgingAsync(int companyId, DateTime asOf);
+
+    /// <summary>Returns a Trial Balance using current account balances as of the given date.</summary>
+    Task<TrialBalanceDto> GetTrialBalanceAsync(int companyId, DateTime asOf);
+
+    /// <summary>Looks up the accounting method configured for the given company. Returns Accrual if not found.</summary>
+    Task<AccountingMethod> GetCompanyAccountingMethodAsync(int companyId);
 }

src/PowderCoating.Application/Interfaces/IJobItemAssemblyService.cs

@@ -0,0 +1,19 @@
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Core.Entities;
+
+namespace PowderCoating.Application.Interfaces;
+
+public interface IJobItemAssemblyService
+{
+    JobItem CreateJobItem(CreateQuoteItemDto source, int jobId, int companyId, QuoteItemPricingResult pricing, DateTime createdAtUtc);
+    IReadOnlyList<JobItemCoat> CreateJobItemCoats(CreateQuoteItemDto source, int jobItemId, int companyId, DateTime createdAtUtc);
+    IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(CreateQuoteItemDto source, int jobItemId, int companyId, DateTime createdAtUtc);
+
+    JobItem CreateJobItem(QuoteItem source, int jobId, int companyId, DateTime createdAtUtc);
+    IReadOnlyList<JobItemCoat> CreateJobItemCoats(QuoteItem source, int jobItemId, int companyId, DateTime createdAtUtc);
+    IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(QuoteItem source, int jobItemId, int companyId, DateTime createdAtUtc);
+
+    JobItem CreateJobItem(JobItem source, int jobId, int companyId, DateTime createdAtUtc);
+    IReadOnlyList<JobItemCoat> CreateJobItemCoats(JobItem source, int jobItemId, int companyId, DateTime createdAtUtc);
+    IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(JobItem source, int jobItemId, int companyId, DateTime createdAtUtc);
+}

src/PowderCoating.Application/Interfaces/IPdfService.cs

@@ -42,6 +42,8 @@ public interface IPdfService
     Task<byte[]> GenerateArAgingPdfAsync(ArAgingReportDto dto);
     Task<byte[]> GenerateSalesAndIncomePdfAsync(SalesIncomeReportDto dto);
     Task<byte[]> GenerateSalesTaxReportPdfAsync(SalesTaxReportDto dto);
+    Task<byte[]> GenerateApAgingPdfAsync(ApAgingReportDto dto);
+    Task<byte[]> GenerateTrialBalancePdfAsync(TrialBalanceDto dto);
 
     Task<byte[]> GenerateGiftCertificatePdfAsync(
         GiftCertificateDto cert,

src/PowderCoating.Application/Interfaces/IQuotePricingAssemblyService.cs

@@ -0,0 +1,16 @@
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Core.Entities;
+
+namespace PowderCoating.Application.Interfaces;
+
+public interface IQuotePricingAssemblyService
+{
+    void ApplyPricingSnapshot(Quote quote, QuotePricingResult pricingResult);
+
+    Task<IReadOnlyList<QuoteItem>> CreateQuoteItemsAsync(
+        IEnumerable<CreateQuoteItemDto> itemDtos,
+        int quoteId,
+        int companyId,
+        decimal? ovenRateOverride,
+        DateTime createdAtUtc);
+}

src/PowderCoating.Application/Services/BlobFileHelper.cs

@@ -0,0 +1,59 @@
+using Microsoft.AspNetCore.Http;
+
+namespace PowderCoating.Application.Services;
+
+/// <summary>
+/// Shared file validation and content-type resolution used across all blob storage services.
+/// </summary>
+public static class BlobFileHelper
+{
+    /// <summary>
+    /// Validates an uploaded file against an extension allowlist and a maximum size.
+    /// Returns the normalized (lowercase) extension on success so callers do not re-derive it.
+    /// </summary>
+    public static (bool IsValid, string Extension, string Error) ValidateUpload(
+        IFormFile? file,
+        string[] allowedExtensions,
+        long maxBytes)
+    {
+        if (file == null || file.Length == 0)
+            return (false, string.Empty, "No file provided.");
+
+        if (file.Length > maxBytes)
+            return (false, string.Empty, $"File exceeds the {maxBytes / 1024 / 1024} MB limit.");
+
+        var extension = Path.GetExtension(file.FileName).ToLowerInvariant();
+        if (string.IsNullOrEmpty(extension) || !allowedExtensions.Contains(extension))
+            return (false, string.Empty, $"File type not allowed. Allowed: {string.Join(", ", allowedExtensions)}.");
+
+        return (true, extension, string.Empty);
+    }
+
+    /// <summary>
+    /// Maps a file extension to its MIME content type, covering common image formats and
+    /// document types. Falls back to <c>application/octet-stream</c>.
+    /// </summary>
+    public static string GetContentType(string extension) => extension switch
+    {
+        ".jpg" or ".jpeg" => "image/jpeg",
+        ".png"            => "image/png",
+        ".gif"            => "image/gif",
+        ".webp"           => "image/webp",
+        ".svg"            => "image/svg+xml",
+        ".pdf"            => "application/pdf",
+        ".doc"            => "application/msword",
+        ".docx"           => "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
+        ".txt"            => "text/plain",
+        _                 => "application/octet-stream"
+    };
+
+    /// <summary>
+    /// Strips OS-invalid filename characters from a base filename (no extension), replacing
+    /// them with underscores to produce a safe blob path segment.
+    /// </summary>
+    public static string SanitizeFileName(string fileName)
+    {
+        var sanitized = string.Join("_", fileName.Split(Path.GetInvalidFileNameChars()));
+        return string.IsNullOrWhiteSpace(sanitized) ? "file" : sanitized;
+    }
+}

src/PowderCoating.Application/Services/CatalogImageService.cs

@@ -47,15 +47,9 @@ public class CatalogImageService : ICatalogImageService
         string? existingImagePath,
         string? existingThumbnailPath)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, string.Empty, "No file provided.");
-
-        if (file.Length > MaxFileSizeBytes)
-            return (false, string.Empty, string.Empty, "File exceeds the 10 MB limit.");
-
-        var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedExtensions.Contains(ext))
-            return (false, string.Empty, string.Empty, $"File type '{ext}' is not allowed. Accepted types: jpg, jpeg, png, gif, webp.");
+        var (isValid, ext, validationError) = BlobFileHelper.ValidateUpload(file, AllowedExtensions, MaxFileSizeBytes);
+        if (!isValid)
+            return (false, string.Empty, string.Empty, validationError);
 
         var container = _settings.Containers.CatalogImages;
         var blobId = Guid.NewGuid().ToString("N");

src/PowderCoating.Application/Services/CompanyLogoService.cs

@@ -67,21 +67,15 @@ public class CompanyLogoService : ICompanyLogoService
     /// </returns>
     public async Task<(bool Success, string FilePath, string ErrorMessage)> SaveCompanyLogoAsync(IFormFile file, int companyId)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, "No file provided");
-
-        if (file.Length > MaxFileSize)
-            return (false, string.Empty, $"File size exceeds maximum allowed size of {MaxFileSize / 1024 / 1024} MB");
-
-        var extension = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedExtensions.Contains(extension))
-            return (false, string.Empty, $"File type not allowed. Allowed types: {string.Join(", ", AllowedExtensions)}");
+        var (isValid, extension, error) = BlobFileHelper.ValidateUpload(file, AllowedExtensions, MaxFileSize);
+        if (!isValid)
+            return (false, string.Empty, error);
 
         // Delete old logo (any extension) before saving new one
         await DeleteOldLogosAsync(companyId, extension);
 
         var blobName = GetCompanyLogoPath(companyId, extension);
-        var contentType = GetContentType(extension);
+        var contentType = BlobFileHelper.GetContentType(extension);
 
         using var stream = file.OpenReadStream();
         var result = await _blobService.UploadAsync(_settings.Containers.CompanyLogos, blobName, stream, contentType);
@@ -158,20 +152,4 @@ public class CompanyLogoService : ICompanyLogoService
         }
     }
 
-    /// <summary>
-    /// Maps a lowercase file extension to its canonical MIME content type.
-    /// The correct content type is required so that browsers render the image
-    /// inline rather than triggering a download.
-    /// </summary>
-    /// <param name="extension">Lowercase file extension including the leading dot.</param>
-    /// <returns>MIME type string, or <c>application/octet-stream</c> as a safe fallback.</returns>
-    private static string GetContentType(string extension) => extension switch
-    {
-        ".jpg" or ".jpeg" => "image/jpeg",
-        ".png" => "image/png",
-        ".gif" => "image/gif",
-        ".webp" => "image/webp",
-        ".svg" => "image/svg+xml",
-        _ => "application/octet-stream"
-    };
 }

src/PowderCoating.Application/Services/EquipmentManualService.cs

@@ -56,25 +56,16 @@ public class EquipmentManualService : IEquipmentManualService
     /// </returns>
     public async Task<(bool Success, string FilePath, string ErrorMessage)> SaveEquipmentManualAsync(IFormFile file, int companyId, int equipmentId)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, "No file provided");
-
-        if (file.Length > MaxFileSize)
-            return (false, string.Empty, $"File size exceeds maximum allowed size of {MaxFileSize / 1024 / 1024} MB");
-
-        var extension = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedExtensions.Contains(extension))
-            return (false, string.Empty, $"File type not allowed. Allowed types: {string.Join(", ", AllowedExtensions)}");
+        var (isValid, extension, error) = BlobFileHelper.ValidateUpload(file, AllowedExtensions, MaxFileSize);
+        if (!isValid)
+            return (false, string.Empty, error);
 
         // Sanitize filename — replace OS-invalid characters with underscores to
         // prevent path traversal and blob naming errors in Azure.
-        var fileName = Path.GetFileNameWithoutExtension(file.FileName);
-        fileName = string.Join("_", fileName.Split(Path.GetInvalidFileNameChars()));
-        if (string.IsNullOrWhiteSpace(fileName))
-            fileName = "manual";
+        var fileName = BlobFileHelper.SanitizeFileName(Path.GetFileNameWithoutExtension(file.FileName));
 
         var blobName = $"{companyId}/equipment-manuals/{equipmentId}/{fileName}{extension}";
-        var contentType = GetContentType(extension);
+        var contentType = BlobFileHelper.GetContentType(extension);
 
         using var stream = file.OpenReadStream();
         var result = await _blobService.UploadAsync(_settings.Containers.Manuals, blobName, stream, contentType);
@@ -130,19 +121,4 @@ public class EquipmentManualService : IEquipmentManualService
         return await _blobService.ExistsAsync(_settings.Containers.Manuals, filePath);
     }
 
-    /// <summary>
-    /// Maps a lowercase file extension to its canonical MIME content type.
-    /// Correct MIME types are required so browsers open PDFs inline and
-    /// Word documents prompt a compatible application rather than a raw download.
-    /// </summary>
-    /// <param name="extension">Lowercase file extension including the leading dot.</param>
-    /// <returns>MIME type string, or <c>application/octet-stream</c> as a safe fallback.</returns>
-    private static string GetContentType(string extension) => extension switch
-    {
-        ".pdf" => "application/pdf",
-        ".doc" => "application/msword",
-        ".docx" => "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
-        ".txt" => "text/plain",
-        _ => "application/octet-stream"
-    };
 }

src/PowderCoating.Application/Services/JobItemAssemblyService.cs

@@ -0,0 +1,405 @@
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Core.Entities;
+
+namespace PowderCoating.Application.Services;
+
+public class JobItemAssemblyService : IJobItemAssemblyService
+{
+    public JobItem CreateJobItem(CreateQuoteItemDto source, int jobId, int companyId, QuoteItemPricingResult pricing, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+        ArgumentNullException.ThrowIfNull(pricing);
+
+        return BuildJobItem(
+            new JobItemSeed
+            {
+                Description = source.Description,
+                Quantity = source.Quantity,
+                SurfaceAreaSqFt = source.SurfaceAreaSqFt,
+                CatalogItemId = source.CatalogItemId,
+                IsGenericItem = source.IsGenericItem,
+                IsLaborItem = source.IsLaborItem,
+                IsSalesItem = source.IsSalesItem,
+                Sku = source.Sku,
+                ManualUnitPrice = source.ManualUnitPrice,
+                PowderCostOverride = source.PowderCostOverride,
+                UnitPrice = pricing.UnitPrice,
+                TotalPrice = pricing.TotalPrice,
+                LaborCost = pricing.TotalPrice * 0.4m,
+                RequiresSandblasting = source.RequiresSandblasting,
+                RequiresMasking = source.RequiresMasking,
+                EstimatedMinutes = source.EstimatedMinutes,
+                Notes = source.Notes,
+                IncludePrepCost = source.IncludePrepCost,
+                Complexity = source.Complexity,
+                AiTags = source.AiTags,
+                AiPredictionId = source.AiPredictionId
+            },
+            jobId,
+            companyId,
+            createdAtUtc);
+    }
+
+    public IReadOnlyList<JobItemCoat> CreateJobItemCoats(CreateQuoteItemDto source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        return source.Coats?
+            .OrderBy(c => c.Sequence)
+            .Select(c => BuildJobItemCoat(
+                new JobItemCoatSeed
+                {
+                    CoatName = c.CoatName,
+                    Sequence = c.Sequence,
+                    InventoryItemId = c.InventoryItemId,
+                    ColorName = c.ColorName,
+                    VendorId = c.VendorId,
+                    ColorCode = c.ColorCode,
+                    Finish = c.Finish,
+                    CoverageSqFtPerLb = c.CoverageSqFtPerLb,
+                    TransferEfficiency = c.TransferEfficiency,
+                    PowderCostPerLb = c.PowderCostPerLb,
+                    PowderToOrder = CalculatePowderToOrder(c.PowderToOrder, source.SurfaceAreaSqFt, source.Quantity, c.CoverageSqFtPerLb, c.TransferEfficiency),
+                    Notes = c.Notes
+                },
+                jobItemId,
+                companyId,
+                createdAtUtc))
+            .ToList() ?? [];
+    }
+
+    public IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(CreateQuoteItemDto source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+        return BuildJobItemPrepServices(
+            source.PrepServices?.Select(p => new JobItemPrepServiceSeed
+            {
+                PrepServiceId = p.PrepServiceId,
+                EstimatedMinutes = p.EstimatedMinutes,
+                BlastSetupId = p.BlastSetupId
+            }),
+            jobItemId,
+            companyId,
+            createdAtUtc);
+    }
+
+    public JobItem CreateJobItem(QuoteItem source, int jobId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        var firstCoat = source.Coats?
+            .OrderBy(c => c.Sequence)
+            .FirstOrDefault();
+
+        return BuildJobItem(
+            new JobItemSeed
+            {
+                Description = source.Description,
+                Quantity = source.Quantity,
+                ColorName = firstCoat?.ColorName,
+                ColorCode = firstCoat?.ColorCode,
+                Finish = firstCoat?.Finish,
+                SurfaceArea = source.SurfaceAreaSqFt,
+                SurfaceAreaSqFt = source.SurfaceAreaSqFt,
+                CatalogItemId = source.CatalogItemId,
+                IsGenericItem = source.IsGenericItem,
+                IsLaborItem = source.IsLaborItem,
+                IsSalesItem = source.IsSalesItem,
+                Sku = source.Sku,
+                ManualUnitPrice = source.ManualUnitPrice,
+                PowderCostOverride = source.PowderCostOverride,
+                UnitPrice = source.UnitPrice,
+                TotalPrice = source.TotalPrice,
+                LaborCost = source.TotalPrice * 0.4m,
+                RequiresSandblasting = source.RequiresSandblasting,
+                RequiresMasking = source.RequiresMasking,
+                EstimatedMinutes = source.EstimatedMinutes,
+                Notes = source.Notes,
+                IncludePrepCost = source.IncludePrepCost,
+                Complexity = source.Complexity,
+                AiTags = source.AiTags,
+                AiPredictionId = source.AiPredictionId
+            },
+            jobId,
+            companyId,
+            createdAtUtc);
+    }
+
+    public IReadOnlyList<JobItemCoat> CreateJobItemCoats(QuoteItem source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        return source.Coats?
+            .OrderBy(c => c.Sequence)
+            .Select(c =>
+            {
+                var appearance = ResolveCoatAppearance(c.ColorName, c.ColorCode, c.Finish, c.InventoryItem);
+                return BuildJobItemCoat(
+                    new JobItemCoatSeed
+                    {
+                        CoatName = c.CoatName,
+                        Sequence = c.Sequence,
+                        InventoryItemId = c.InventoryItemId,
+                        ColorName = appearance.ColorName,
+                        VendorId = c.VendorId,
+                        ColorCode = appearance.ColorCode,
+                        Finish = appearance.Finish,
+                        CoverageSqFtPerLb = c.CoverageSqFtPerLb,
+                        TransferEfficiency = c.TransferEfficiency,
+                        PowderCostPerLb = c.PowderCostPerLb,
+                        PowderToOrder = CalculatePowderToOrder(c.PowderToOrder, source.SurfaceAreaSqFt, source.Quantity, c.CoverageSqFtPerLb, c.TransferEfficiency),
+                        Notes = c.Notes
+                    },
+                    jobItemId,
+                    companyId,
+                    createdAtUtc);
+            })
+            .ToList() ?? [];
+    }
+
+    public IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(QuoteItem source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+        return BuildJobItemPrepServices(
+            source.PrepServices?.Select(p => new JobItemPrepServiceSeed
+            {
+                PrepServiceId = p.PrepServiceId,
+                EstimatedMinutes = p.EstimatedMinutes,
+                BlastSetupId = p.BlastSetupId
+            }),
+            jobItemId,
+            companyId,
+            createdAtUtc);
+    }
+
+    public JobItem CreateJobItem(JobItem source, int jobId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        return BuildJobItem(
+            new JobItemSeed
+            {
+                Description = source.Description,
+                Quantity = source.Quantity,
+                ColorName = source.ColorName,
+                ColorCode = source.ColorCode,
+                Finish = source.Finish,
+                SurfaceArea = source.SurfaceArea,
+                SurfaceAreaSqFt = source.SurfaceAreaSqFt,
+                CatalogItemId = source.CatalogItemId,
+                IsGenericItem = source.IsGenericItem,
+                IsLaborItem = source.IsLaborItem,
+                IsSalesItem = source.IsSalesItem,
+                Sku = source.Sku,
+                ManualUnitPrice = source.ManualUnitPrice,
+                PowderCostOverride = source.PowderCostOverride,
+                UnitPrice = source.UnitPrice,
+                TotalPrice = source.TotalPrice,
+                LaborCost = source.LaborCost,
+                RequiresSandblasting = source.RequiresSandblasting,
+                RequiresMasking = source.RequiresMasking,
+                EstimatedMinutes = source.EstimatedMinutes,
+                Notes = source.Notes,
+                IncludePrepCost = source.IncludePrepCost,
+                Complexity = source.Complexity,
+                AiTags = source.AiTags,
+                AiPredictionId = source.AiPredictionId
+            },
+            jobId,
+            companyId,
+            createdAtUtc);
+    }
+
+    public IReadOnlyList<JobItemCoat> CreateJobItemCoats(JobItem source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        return source.Coats?
+            .OrderBy(c => c.Sequence)
+            .Select(c => BuildJobItemCoat(
+                new JobItemCoatSeed
+                {
+                    CoatName = c.CoatName,
+                    Sequence = c.Sequence,
+                    InventoryItemId = c.InventoryItemId,
+                    ColorName = c.ColorName,
+                    VendorId = c.VendorId,
+                    ColorCode = c.ColorCode,
+                    Finish = c.Finish,
+                    CoverageSqFtPerLb = c.CoverageSqFtPerLb,
+                    TransferEfficiency = c.TransferEfficiency,
+                    PowderCostPerLb = c.PowderCostPerLb,
+                    PowderToOrder = c.PowderToOrder,
+                    Notes = c.Notes
+                },
+                jobItemId,
+                companyId,
+                createdAtUtc))
+            .ToList() ?? [];
+    }
+
+    public IReadOnlyList<JobItemPrepService> CreateJobItemPrepServices(JobItem source, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+        return BuildJobItemPrepServices(
+            source.PrepServices?.Select(p => new JobItemPrepServiceSeed
+            {
+                PrepServiceId = p.PrepServiceId,
+                EstimatedMinutes = p.EstimatedMinutes,
+                BlastSetupId = p.BlastSetupId
+            }),
+            jobItemId,
+            companyId,
+            createdAtUtc);
+    }
+
+    private static JobItem BuildJobItem(JobItemSeed seed, int jobId, int companyId, DateTime createdAtUtc)
+    {
+        return new JobItem
+        {
+            JobId = jobId,
+            Description = seed.Description,
+            Quantity = seed.Quantity,
+            ColorName = seed.ColorName,
+            ColorCode = seed.ColorCode,
+            Finish = seed.Finish,
+            SurfaceArea = seed.SurfaceArea,
+            SurfaceAreaSqFt = seed.SurfaceAreaSqFt,
+            CatalogItemId = seed.CatalogItemId,
+            IsGenericItem = seed.IsGenericItem,
+            IsLaborItem = seed.IsLaborItem,
+            IsSalesItem = seed.IsSalesItem,
+            Sku = seed.Sku,
+            ManualUnitPrice = seed.ManualUnitPrice,
+            PowderCostOverride = seed.PowderCostOverride,
+            UnitPrice = seed.UnitPrice,
+            TotalPrice = seed.TotalPrice,
+            LaborCost = seed.LaborCost,
+            RequiresSandblasting = seed.RequiresSandblasting,
+            RequiresMasking = seed.RequiresMasking,
+            EstimatedMinutes = seed.EstimatedMinutes,
+            Notes = seed.Notes,
+            IncludePrepCost = seed.IncludePrepCost,
+            Complexity = seed.Complexity,
+            AiTags = seed.AiTags,
+            AiPredictionId = seed.AiPredictionId,
+            CompanyId = companyId,
+            CreatedAt = createdAtUtc
+        };
+    }
+
+    private static JobItemCoat BuildJobItemCoat(JobItemCoatSeed seed, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        return new JobItemCoat
+        {
+            JobItemId = jobItemId,
+            CoatName = seed.CoatName,
+            Sequence = seed.Sequence,
+            InventoryItemId = seed.InventoryItemId,
+            ColorName = seed.ColorName,
+            VendorId = seed.VendorId,
+            ColorCode = seed.ColorCode,
+            Finish = seed.Finish,
+            CoverageSqFtPerLb = seed.CoverageSqFtPerLb,
+            TransferEfficiency = seed.TransferEfficiency,
+            PowderCostPerLb = seed.PowderCostPerLb,
+            PowderToOrder = seed.PowderToOrder,
+            Notes = seed.Notes,
+            CompanyId = companyId,
+            CreatedAt = createdAtUtc
+        };
+    }
+
+    private static IReadOnlyList<JobItemPrepService> BuildJobItemPrepServices(IEnumerable<JobItemPrepServiceSeed>? seeds, int jobItemId, int companyId, DateTime createdAtUtc)
+    {
+        return seeds?
+            .Select(seed => new JobItemPrepService
+            {
+                JobItemId = jobItemId,
+                PrepServiceId = seed.PrepServiceId,
+                EstimatedMinutes = seed.EstimatedMinutes,
+                BlastSetupId = seed.BlastSetupId,
+                CompanyId = companyId,
+                CreatedAt = createdAtUtc
+            })
+            .ToList() ?? [];
+    }
+
+    private static decimal? CalculatePowderToOrder(decimal? storedPowderToOrder, decimal surfaceAreaSqFt, decimal quantity, decimal coverageSqFtPerLb, decimal transferEfficiency)
+    {
+        if (storedPowderToOrder.HasValue && storedPowderToOrder.Value > 0)
+            return storedPowderToOrder;
+
+        if (surfaceAreaSqFt <= 0)
+            return null;
+
+        var coverage = coverageSqFtPerLb > 0 ? coverageSqFtPerLb : 30m;
+        var efficiency = transferEfficiency > 0 ? transferEfficiency / 100m : 0.65m;
+        return Math.Round((surfaceAreaSqFt * quantity) / (coverage * efficiency), 2);
+    }
+
+    private static (string? ColorName, string? ColorCode, string? Finish) ResolveCoatAppearance(
+        string? colorName,
+        string? colorCode,
+        string? finish,
+        InventoryItem? inventoryItem)
+    {
+        if (inventoryItem == null)
+            return (colorName, colorCode, finish);
+
+        return (inventoryItem.Name, inventoryItem.ColorCode, inventoryItem.Finish);
+    }
+
+    private sealed class JobItemSeed
+    {
+        public string Description { get; init; } = string.Empty;
+        public decimal Quantity { get; init; }
+        public string? ColorName { get; init; }
+        public string? ColorCode { get; init; }
+        public string? Finish { get; init; }
+        public decimal? SurfaceArea { get; init; }
+        public decimal SurfaceAreaSqFt { get; init; }
+        public int? CatalogItemId { get; init; }
+        public bool IsGenericItem { get; init; }
+        public bool IsLaborItem { get; init; }
+        public bool IsSalesItem { get; init; }
+        public string? Sku { get; init; }
+        public decimal? ManualUnitPrice { get; init; }
+        public decimal? PowderCostOverride { get; init; }
+        public decimal UnitPrice { get; init; }
+        public decimal TotalPrice { get; init; }
+        public decimal LaborCost { get; init; }
+        public bool RequiresSandblasting { get; init; }
+        public bool RequiresMasking { get; init; }
+        public int EstimatedMinutes { get; init; }
+        public string? Notes { get; init; }
+        public bool IncludePrepCost { get; init; }
+        public string? Complexity { get; init; }
+        public string? AiTags { get; init; }
+        public int? AiPredictionId { get; init; }
+    }
+
+    private sealed class JobItemCoatSeed
+    {
+        public string CoatName { get; init; } = string.Empty;
+        public int Sequence { get; init; }
+        public int? InventoryItemId { get; init; }
+        public string? ColorName { get; init; }
+        public int? VendorId { get; init; }
+        public string? ColorCode { get; init; }
+        public string? Finish { get; init; }
+        public decimal CoverageSqFtPerLb { get; init; }
+        public decimal TransferEfficiency { get; init; }
+        public decimal? PowderCostPerLb { get; init; }
+        public decimal? PowderToOrder { get; init; }
+        public string? Notes { get; init; }
+    }
+
+    private sealed class JobItemPrepServiceSeed
+    {
+        public int PrepServiceId { get; init; }
+        public int EstimatedMinutes { get; init; }
+        public int? BlastSetupId { get; init; }
+    }
+}

src/PowderCoating.Application/Services/JobPhotoService.cs

@@ -69,19 +69,13 @@ public class JobPhotoService : IJobPhotoService
         string? caption = null,
         JobPhotoType photoType = JobPhotoType.Progress)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, "No file was uploaded.");
-
-        if (file.Length > MaxPhotoSize)
-            return (false, string.Empty, "Photo must be smaller than 10 MB.");
-
-        var extension = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (string.IsNullOrEmpty(extension) || !AllowedImageTypes.Contains(extension))
-            return (false, string.Empty, "Only JPG, PNG, GIF, and WebP images are allowed.");
+        var (isValid, extension, error) = BlobFileHelper.ValidateUpload(file, AllowedImageTypes, MaxPhotoSize);
+        if (!isValid)
+            return (false, string.Empty, error);
 
         // SECURITY: Use GUID for blob name to prevent enumeration
         var blobName = $"{companyId}/job-photos/{jobId}/{Guid.NewGuid()}{extension}";
-        var contentType = GetContentType(extension);
+        var contentType = BlobFileHelper.GetContentType(extension);
 
         using var stream = file.OpenReadStream();
         var result = await _blobService.UploadAsync(_settings.Containers.JobImages, blobName, stream, contentType);
@@ -137,19 +131,4 @@ public class JobPhotoService : IJobPhotoService
         return await _blobService.ExistsAsync(_settings.Containers.JobImages, filePath);
     }
 
-    /// <summary>
-    /// Maps a lowercase file extension to its canonical MIME content type.
-    /// Falls back to <c>image/jpeg</c> (rather than octet-stream) because all
-    /// allowed extensions are image types and browsers will render them correctly.
-    /// </summary>
-    /// <param name="extension">Lowercase file extension including the leading dot.</param>
-    /// <returns>MIME type string.</returns>
-    private static string GetContentType(string extension) => extension switch
-    {
-        ".jpg" or ".jpeg" => "image/jpeg",
-        ".png" => "image/png",
-        ".gif" => "image/gif",
-        ".webp" => "image/webp",
-        _ => "image/jpeg"
-    };
 }

src/PowderCoating.Application/Services/PdfService.cs

@@ -2357,4 +2357,240 @@ public class PdfService : IPdfService
             return document.GeneratePdf();
         });
     }
+
+    /// <summary>
+    /// Generates an Accounts Payable Aging PDF. Layout mirrors GenerateArAgingPdfAsync:
+    /// a KPI summary band, a per-vendor summary table with aging columns, then a bill-detail
+    /// section grouped by vendor. Uses a red accent palette to visually distinguish AP from AR.
+    /// </summary>
+    public async Task<byte[]> GenerateApAgingPdfAsync(ApAgingReportDto dto)
+    {
+        QuestPDF.Settings.License = LicenseType.Community;
+        const string accent = "#b91c1c";
+
+        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, "Accounts Payable Aging",
+                        $"As of {dto.AsOf:MMMM d, yyyy}", accent));
+
+                    page.Content().PaddingTop(12).Column(col =>
+                    {
+                        col.Item().Background("#f8fafc").Border(1).BorderColor("#e2e8f0").Padding(8).Row(row =>
+                        {
+                            KpiCell(row, "Current",        dto.TotalCurrent.ToString("C0"),    "#16a34a");
+                            KpiCell(row, "1–30 Days",      dto.Total1to30.ToString("C0"),       "#ca8a04");
+                            KpiCell(row, "31–60 Days",     dto.Total31to60.ToString("C0"),      "#ea580c");
+                            KpiCell(row, "61–90 Days",     dto.Total61to90.ToString("C0"),      "#dc2626");
+                            KpiCell(row, "Over 90",        dto.TotalOver90.ToString("C0"),      "#7f1d1d");
+                            KpiCell(row, "Total Owed",     dto.TotalOutstanding.ToString("C0"), accent);
+                        });
+
+                        if (!dto.Vendors.Any())
+                        {
+                            col.Item().PaddingTop(20).AlignCenter()
+                                .Text("All bills are paid — no outstanding balances.")
+                                .FontSize(11).FontColor("#16a34a");
+                            return;
+                        }
+
+                        col.Item().PaddingTop(14).Table(table =>
+                        {
+                            table.ColumnsDefinition(cols =>
+                            {
+                                cols.RelativeColumn(3);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                            });
+
+                            table.Header(h =>
+                            {
+                                foreach (var lbl in new[] { "Vendor", "Current", "1–30", "31–60", "61–90", "Over 90", "Total" })
+                                    h.Cell().Background(accent).Padding(4).Text(lbl).FontColor(Colors.White).Bold().FontSize(8);
+                            });
+
+                            var alt = false;
+                            foreach (var vend in dto.Vendors)
+                            {
+                                var bg = alt ? "#f8fafc" : "#ffffff";
+                                table.Cell().Background(bg).Padding(4).Text(vend.VendorName).FontSize(9).Bold();
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.TotalCurrent > 0 ? vend.TotalCurrent.ToString("C") : "—").FontSize(9).FontColor("#16a34a");
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.Total1to30 > 0 ? vend.Total1to30.ToString("C") : "—").FontSize(9).FontColor("#ca8a04");
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.Total31to60 > 0 ? vend.Total31to60.ToString("C") : "—").FontSize(9).FontColor("#ea580c");
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.Total61to90 > 0 ? vend.Total61to90.ToString("C") : "—").FontSize(9).FontColor("#dc2626");
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.TotalOver90 > 0 ? vend.TotalOver90.ToString("C") : "—").FontSize(9).FontColor("#7f1d1d");
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(vend.TotalBalance.ToString("C")).FontSize(9).Bold();
+                                alt = !alt;
+                            }
+
+                            table.Cell().Background("#e2e8f0").Padding(4).Text("Total").FontSize(9).Bold();
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.TotalCurrent.ToString("C")).FontSize(9).Bold().FontColor("#16a34a");
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.Total1to30.ToString("C")).FontSize(9).Bold().FontColor("#ca8a04");
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.Total31to60.ToString("C")).FontSize(9).Bold().FontColor("#ea580c");
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.Total61to90.ToString("C")).FontSize(9).Bold().FontColor("#dc2626");
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.TotalOver90.ToString("C")).FontSize(9).Bold().FontColor("#7f1d1d");
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.TotalOutstanding.ToString("C")).FontSize(9).Bold();
+                        });
+
+                        col.Item().PaddingTop(16).Text("Bill Detail").FontSize(11).Bold();
+
+                        foreach (var vend in dto.Vendors)
+                        {
+                            col.Item().PaddingTop(8).ShowEntire().Column(vendCol =>
+                            {
+                                vendCol.Item().Background("#f1f5f9").Padding(4).Text(vend.VendorName).Bold().FontSize(10);
+
+                                vendCol.Item().Table(table =>
+                                {
+                                    table.ColumnsDefinition(cols =>
+                                    {
+                                        cols.RelativeColumn(2);
+                                        cols.RelativeColumn(2);
+                                        cols.RelativeColumn(2);
+                                        cols.RelativeColumn(2);
+                                        cols.RelativeColumn(2);
+                                    });
+
+                                    table.Header(h =>
+                                    {
+                                        foreach (var lbl in new[] { "Bill #", "Bill Date", "Due Date", "Balance", "Age" })
+                                            h.Cell().Background("#e2e8f0").Padding(3).Text(lbl).Bold().FontSize(8);
+                                    });
+
+                                    foreach (var bill in vend.Bills.OrderBy(b => b.DaysOverdue))
+                                    {
+                                        var ageColor = bill.DaysOverdue <= 0 ? "#16a34a"
+                                            : bill.DaysOverdue <= 30 ? "#ca8a04"
+                                            : bill.DaysOverdue <= 60 ? "#ea580c"
+                                            : bill.DaysOverdue <= 90 ? "#dc2626"
+                                            : "#7f1d1d";
+                                        var ageLabel = bill.DaysOverdue <= 0 ? "Current" : $"{bill.DaysOverdue}d overdue";
+
+                                        table.Cell().Padding(3).Text(bill.BillNumber).FontSize(8);
+                                        table.Cell().Padding(3).Text(bill.BillDate.ToString("MM/dd/yyyy")).FontSize(8).FontColor(Colors.Grey.Darken1);
+                                        table.Cell().Padding(3).Text(bill.DueDate?.ToString("MM/dd/yyyy") ?? "—").FontSize(8).FontColor(Colors.Grey.Darken1);
+                                        table.Cell().AlignRight().Padding(3).Text(bill.BalanceDue.ToString("C")).Bold().FontSize(8)
+                                            .FontColor(bill.DaysOverdue > 30 ? "#dc2626" : "#000000");
+                                        table.Cell().Padding(3).Text(ageLabel).FontSize(8).FontColor(ageColor);
+                                    }
+
+                                    table.Cell().ColumnSpan(3).Background("#f1f5f9").AlignRight().Padding(3)
+                                        .Text($"{vend.VendorName} subtotal").Bold().FontSize(8).FontColor(Colors.Grey.Darken2);
+                                    table.Cell().Background("#f1f5f9").AlignRight().Padding(3).Text(vend.TotalBalance.ToString("C")).Bold().FontSize(8);
+                                    table.Cell().Background("#f1f5f9");
+                                });
+                            });
+                        }
+                    });
+
+                    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();
+        });
+    }
+
+    /// <summary>
+    /// Generates a Trial Balance PDF. Each active account appears once with its balance in either
+    /// the Debit or Credit column based on AccountingRules sign conventions. A footer row shows
+    /// totals and a balanced/unbalanced indicator.
+    /// </summary>
+    public async Task<byte[]> GenerateTrialBalancePdfAsync(TrialBalanceDto dto)
+    {
+        QuestPDF.Settings.License = LicenseType.Community;
+        const string accent = "#1a56db";
+
+        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, "Trial Balance",
+                        $"As of {dto.AsOf:MMMM d, yyyy}", accent));
+
+                    page.Content().PaddingTop(12).Column(col =>
+                    {
+                        col.Item().Background("#f8fafc").Border(1).BorderColor("#e2e8f0").Padding(8).Row(row =>
+                        {
+                            KpiCell(row, "Total Debits",  dto.TotalDebits.ToString("C0"),  "#1a56db");
+                            KpiCell(row, "Total Credits", dto.TotalCredits.ToString("C0"), "#1a56db");
+                            KpiCell(row, "Status", dto.IsBalanced ? "Balanced ✓" : "Out of Balance ✗",
+                                dto.IsBalanced ? "#16a34a" : "#dc2626");
+                        });
+
+                        if (!dto.Lines.Any())
+                        {
+                            col.Item().PaddingTop(20).AlignCenter()
+                                .Text("No active accounts with balances found.")
+                                .FontSize(11).FontColor(Colors.Grey.Darken1);
+                            return;
+                        }
+
+                        col.Item().PaddingTop(14).Table(table =>
+                        {
+                            table.ColumnsDefinition(cols =>
+                            {
+                                cols.ConstantColumn(70);
+                                cols.RelativeColumn(4);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                                cols.RelativeColumn(2);
+                            });
+
+                            table.Header(h =>
+                            {
+                                foreach (var lbl in new[] { "Acct #", "Account Name", "Type", "Debit", "Credit" })
+                                    h.Cell().Background(accent).Padding(4).Text(lbl).FontColor(Colors.White).Bold().FontSize(8);
+                            });
+
+                            var alt = false;
+                            foreach (var line in dto.Lines)
+                            {
+                                var bg = alt ? "#f8fafc" : "#ffffff";
+                                table.Cell().Background(bg).Padding(4).Text(line.AccountNumber).FontSize(8).FontColor(Colors.Grey.Darken2);
+                                table.Cell().Background(bg).Padding(4).Text(line.AccountName).FontSize(9);
+                                table.Cell().Background(bg).Padding(4).Text(line.AccountType.ToString()).FontSize(8).FontColor(Colors.Grey.Darken1);
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(line.DebitBalance > 0 ? line.DebitBalance.ToString("C") : "").FontSize(9);
+                                table.Cell().Background(bg).AlignRight().Padding(4).Text(line.CreditBalance > 0 ? line.CreditBalance.ToString("C") : "").FontSize(9);
+                                alt = !alt;
+                            }
+
+                            table.Cell().ColumnSpan(3).Background("#e2e8f0").Padding(4).Text("Total").FontSize(9).Bold();
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.TotalDebits.ToString("C")).FontSize(9).Bold();
+                            table.Cell().Background("#e2e8f0").AlignRight().Padding(4).Text(dto.TotalCredits.ToString("C")).FontSize(9).Bold();
+                        });
+                    });
+
+                    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();
+        });
+    }
 }

src/PowderCoating.Application/Services/ProfilePhotoService.cs

@@ -66,22 +66,16 @@ public class ProfilePhotoService : IProfilePhotoService
         string userId,
         int companyId)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, "No file was uploaded.");
-
-        if (file.Length > MaxPhotoSize)
-            return (false, string.Empty, "Photo must be smaller than 10 MB.");
-
-        var extension = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (string.IsNullOrEmpty(extension) || !AllowedImageTypes.Contains(extension))
-            return (false, string.Empty, "Only JPG, PNG, GIF, and WebP images are allowed.");
+        var (isValid, extension, error) = BlobFileHelper.ValidateUpload(file, AllowedImageTypes, MaxPhotoSize);
+        if (!isValid)
+            return (false, string.Empty, error);
 
         // Delete old photos for this user with different extensions
         await DeleteOldPhotosForUserAsync(companyId, userId, extension);
 
         // Blob path mirrors former filesystem path
         var blobName = $"{companyId}/profile-photos/{userId}{extension}";
-        var contentType = GetContentType(extension);
+        var contentType = BlobFileHelper.GetContentType(extension);
 
         using var stream = file.OpenReadStream();
         var result = await _blobService.UploadAsync(_settings.Containers.ProfileImages, blobName, stream, contentType);
@@ -172,19 +166,4 @@ public class ProfilePhotoService : IProfilePhotoService
         }
     }
 
-    /// <summary>
-    /// Maps a lowercase file extension to its canonical MIME content type.
-    /// Falls back to <c>image/jpeg</c> (rather than octet-stream) because all
-    /// allowed extensions are image types and browsers will render them correctly.
-    /// </summary>
-    /// <param name="extension">Lowercase file extension including the leading dot.</param>
-    /// <returns>MIME type string.</returns>
-    private static string GetContentType(string extension) => extension switch
-    {
-        ".jpg" or ".jpeg" => "image/jpeg",
-        ".png" => "image/png",
-        ".gif" => "image/gif",
-        ".webp" => "image/webp",
-        _ => "image/jpeg"
-    };
 }

src/PowderCoating.Application/Services/QuotePhotoService.cs

@@ -50,19 +50,13 @@ public class QuotePhotoService : IQuotePhotoService
     public async Task<(bool Success, string TempId, string FilePath, string ErrorMessage)> SaveTempPhotoAsync(
         IFormFile file, int companyId)
     {
-        if (file == null || file.Length == 0)
-            return (false, string.Empty, string.Empty, "No file provided.");
-
-        if (file.Length > MaxFileSizeBytes)
-            return (false, string.Empty, string.Empty, "File exceeds the 10 MB limit.");
-
-        var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedExtensions.Contains(ext))
-            return (false, string.Empty, string.Empty, $"File type '{ext}' is not allowed.");
+        var (isValid, ext, validationError) = BlobFileHelper.ValidateUpload(file, AllowedExtensions, MaxFileSizeBytes);
+        if (!isValid)
+            return (false, string.Empty, string.Empty, validationError);
 
         var tempId = Guid.NewGuid().ToString("N");
         var blobName = $"temp/{tempId}/{Guid.NewGuid():N}{ext}";
-        var contentType = GetContentType(ext);
+        var contentType = BlobFileHelper.GetContentType(ext);
 
         using var stream = file.OpenReadStream();
         var result = await _blobService.UploadAsync(_settings.Containers.QuoteImages, blobName, stream, contentType);
@@ -100,7 +94,7 @@ public class QuotePhotoService : IQuotePhotoService
             return (false, string.Empty, "Failed to read temp photo.");
 
         using var ms = new MemoryStream(download.Content);
-        var upload = await _blobService.UploadAsync(_settings.Containers.QuoteImages, destBlob, ms, GetContentType(ext));
+        var upload = await _blobService.UploadAsync(_settings.Containers.QuoteImages, destBlob, ms, BlobFileHelper.GetContentType(ext));
         if (!upload.Success)
             return (false, string.Empty, "Failed to save permanent photo.");
 
@@ -173,12 +167,4 @@ public class QuotePhotoService : IQuotePhotoService
         }
     }
 
-    private static string GetContentType(string ext) => ext switch
-    {
-        ".jpg" or ".jpeg" => "image/jpeg",
-        ".png" => "image/png",
-        ".gif" => "image/gif",
-        ".webp" => "image/webp",
-        _ => "image/jpeg"
-    };
 }

src/PowderCoating.Application/Services/QuotePricingAssemblyService.cs

@@ -0,0 +1,369 @@
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Interfaces;
+using Microsoft.Extensions.Logging;
+
+namespace PowderCoating.Application.Services;
+
+public class QuotePricingAssemblyService : IQuotePricingAssemblyService
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly IPricingCalculationService _pricingService;
+    private readonly IInventoryAiLookupService _aiLookupService;
+    private readonly ILogger<QuotePricingAssemblyService> _logger;
+
+    public QuotePricingAssemblyService(
+        IUnitOfWork unitOfWork,
+        IPricingCalculationService pricingService,
+        IInventoryAiLookupService aiLookupService,
+        ILogger<QuotePricingAssemblyService> logger)
+    {
+        _unitOfWork = unitOfWork;
+        _pricingService = pricingService;
+        _aiLookupService = aiLookupService;
+        _logger = logger;
+    }
+
+    public void ApplyPricingSnapshot(Quote quote, QuotePricingResult pricingResult)
+    {
+        ArgumentNullException.ThrowIfNull(quote);
+        ArgumentNullException.ThrowIfNull(pricingResult);
+
+        quote.MaterialCosts = pricingResult.MaterialCosts;
+        quote.LaborCosts = pricingResult.LaborCosts;
+        quote.EquipmentCosts = pricingResult.EquipmentCosts;
+        quote.ItemsSubtotal = pricingResult.ItemsSubtotal;
+        quote.OvenBatchCost = pricingResult.OvenBatchCost;
+        quote.ShopSuppliesAmount = pricingResult.ShopSuppliesAmount;
+        quote.ShopSuppliesPercent = pricingResult.ShopSuppliesPercent;
+        quote.OverheadAmount = pricingResult.OverheadCosts;
+        quote.OverheadPercent = pricingResult.OverheadPercent;
+        quote.ProfitMargin = pricingResult.ProfitMargin;
+        quote.ProfitPercent = pricingResult.ProfitPercent;
+        quote.SubTotal = pricingResult.SubtotalBeforeDiscount;
+        quote.DiscountPercent = pricingResult.DiscountPercent;
+        quote.DiscountAmount = pricingResult.DiscountAmount;
+        quote.RushFee = pricingResult.RushFee;
+        quote.TaxAmount = pricingResult.TaxAmount;
+        quote.Total = pricingResult.Total;
+    }
+
+    public async Task<IReadOnlyList<QuoteItem>> CreateQuoteItemsAsync(
+        IEnumerable<CreateQuoteItemDto> itemDtos,
+        int quoteId,
+        int companyId,
+        decimal? ovenRateOverride,
+        DateTime createdAtUtc)
+    {
+        ArgumentNullException.ThrowIfNull(itemDtos);
+
+        var items = new List<QuoteItem>();
+        foreach (var itemDto in itemDtos)
+        {
+            var item = BuildQuoteItem(itemDto, quoteId, companyId, createdAtUtc);
+            await ApplyPricingAsync(item, itemDto, companyId, ovenRateOverride);
+            await UpdateAiPredictionOverrideAsync(itemDto, item.UnitPrice);
+
+            item.Coats = await BuildQuoteItemCoatsAsync(itemDto, companyId, createdAtUtc);
+            item.PrepServices = BuildQuoteItemPrepServices(itemDto, companyId, createdAtUtc);
+            items.Add(item);
+        }
+
+        return items;
+    }
+
+    private async Task ApplyPricingAsync(QuoteItem item, CreateQuoteItemDto itemDto, int companyId, decimal? ovenRateOverride)
+    {
+        if (itemDto.IsAiItem && itemDto.ManualUnitPrice.HasValue && itemDto.ManualUnitPrice.Value > 0)
+        {
+            item.UnitPrice = itemDto.ManualUnitPrice.Value;
+            item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
+            _logger.LogInformation("AI item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
+            return;
+        }
+
+        if (itemDto.IsSalesItem && itemDto.ManualUnitPrice.HasValue)
+        {
+            item.UnitPrice = itemDto.ManualUnitPrice.Value;
+            item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
+            _logger.LogInformation("Sales item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
+            return;
+        }
+
+        if (itemDto.CatalogItemId.HasValue)
+        {
+            if (itemDto.Coats != null && itemDto.Coats.Any())
+            {
+                _logger.LogInformation("Calculating catalog item with {CoatCount} coats", itemDto.Coats.Count);
+                var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, companyId, ovenRateOverride);
+                ApplyCalculatedPricing(item, itemPricing);
+                return;
+            }
+
+            var catalogItem = await _unitOfWork.CatalogItems.GetByIdAsync(itemDto.CatalogItemId.Value);
+            if (catalogItem != null)
+            {
+                item.UnitPrice = catalogItem.DefaultPrice;
+                item.TotalPrice = catalogItem.DefaultPrice * itemDto.Quantity;
+                _logger.LogInformation("Catalog item no coats: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
+            }
+
+            return;
+        }
+
+        _logger.LogInformation("Calculating custom item with {CoatCount} coats", itemDto.Coats?.Count ?? 0);
+        var pricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, companyId, ovenRateOverride);
+        ApplyCalculatedPricing(item, pricing);
+    }
+
+    private async Task<List<QuoteItemCoat>> BuildQuoteItemCoatsAsync(CreateQuoteItemDto itemDto, int companyId, DateTime createdAtUtc)
+    {
+        if (itemDto.Coats == null || itemDto.Coats.Count == 0)
+            return [];
+
+        var coats = new List<QuoteItemCoat>();
+        for (var coatIndex = 0; coatIndex < itemDto.Coats.Count; coatIndex++)
+        {
+            var coatDto = itemDto.Coats[coatIndex];
+
+            if (coatDto.AddAsIncoming && coatDto.CatalogItemId.HasValue && !coatDto.InventoryItemId.HasValue)
+                coatDto.InventoryItemId = await CreateIncomingInventoryItemAsync(coatDto, companyId);
+
+            var coat = BuildQuoteItemCoat(coatDto, companyId, createdAtUtc);
+            var coatPricing = await _pricingService.CalculateCoatPriceAsync(
+                coatDto,
+                itemDto.SurfaceAreaSqFt,
+                itemDto.Quantity,
+                coatIndex,
+                itemDto.EstimatedMinutes,
+                companyId);
+
+            coat.CoatMaterialCost = coatPricing.CoatMaterialCost;
+            coat.CoatLaborCost = coatPricing.CoatLaborCost;
+            coat.CoatTotalCost = coatPricing.CoatTotalCost;
+            coats.Add(coat);
+        }
+
+        return coats;
+    }
+
+    private static List<QuoteItemPrepService> BuildQuoteItemPrepServices(CreateQuoteItemDto itemDto, int companyId, DateTime createdAtUtc)
+    {
+        if (itemDto.PrepServices == null || itemDto.PrepServices.Count == 0)
+            return [];
+
+        return itemDto.PrepServices
+            .Select(ps => new QuoteItemPrepService
+            {
+                PrepServiceId = ps.PrepServiceId,
+                EstimatedMinutes = ps.EstimatedMinutes,
+                BlastSetupId = ps.BlastSetupId,
+                CompanyId = companyId,
+                CreatedAt = createdAtUtc
+            })
+            .ToList();
+    }
+
+    private static QuoteItem BuildQuoteItem(CreateQuoteItemDto itemDto, int quoteId, int companyId, DateTime createdAtUtc)
+    {
+        return new QuoteItem
+        {
+            QuoteId = quoteId,
+            Description = itemDto.Description,
+            Quantity = itemDto.Quantity,
+            SurfaceAreaSqFt = itemDto.SurfaceAreaSqFt,
+            CatalogItemId = itemDto.CatalogItemId,
+            IsGenericItem = itemDto.IsGenericItem,
+            ManualUnitPrice = itemDto.ManualUnitPrice,
+            PowderCostOverride = itemDto.PowderCostOverride,
+            IsLaborItem = itemDto.IsLaborItem,
+            IsSalesItem = itemDto.IsSalesItem,
+            Sku = itemDto.Sku,
+            RequiresSandblasting = itemDto.RequiresSandblasting,
+            RequiresMasking = itemDto.RequiresMasking,
+            EstimatedMinutes = itemDto.EstimatedMinutes,
+            IncludePrepCost = itemDto.IncludePrepCost,
+            Notes = itemDto.Notes,
+            Complexity = itemDto.Complexity,
+            IsAiItem = itemDto.IsAiItem,
+            AiTags = itemDto.AiTags,
+            AiPredictionId = itemDto.AiPredictionId,
+            CompanyId = companyId,
+            CreatedAt = createdAtUtc
+        };
+    }
+
+    private static QuoteItemCoat BuildQuoteItemCoat(CreateQuoteItemCoatDto coatDto, int companyId, DateTime createdAtUtc)
+    {
+        return new QuoteItemCoat
+        {
+            CoatName = coatDto.CoatName,
+            Sequence = coatDto.Sequence,
+            InventoryItemId = coatDto.InventoryItemId,
+            ColorName = coatDto.ColorName,
+            VendorId = coatDto.VendorId,
+            ColorCode = coatDto.ColorCode,
+            Finish = coatDto.Finish,
+            CoverageSqFtPerLb = coatDto.CoverageSqFtPerLb,
+            TransferEfficiency = coatDto.TransferEfficiency,
+            PowderCostPerLb = coatDto.PowderCostPerLb,
+            PowderToOrder = coatDto.PowderToOrder,
+            Notes = coatDto.Notes,
+            CompanyId = companyId,
+            CreatedAt = createdAtUtc
+        };
+    }
+
+    private static void ApplyCalculatedPricing(QuoteItem item, QuoteItemPricingResult pricing)
+    {
+        item.UnitPrice = pricing.UnitPrice;
+        item.TotalPrice = pricing.TotalPrice;
+        item.ItemMaterialCost = pricing.MaterialCost;
+        item.ItemLaborCost = pricing.LaborCost;
+        item.ItemEquipmentCost = pricing.EquipmentCost;
+    }
+
+    private async Task UpdateAiPredictionOverrideAsync(CreateQuoteItemDto itemDto, decimal finalUnitPrice)
+    {
+        if (!itemDto.AiPredictionId.HasValue) return;
+
+        var prediction = await _unitOfWork.AiItemPredictions.GetByIdAsync(itemDto.AiPredictionId.Value);
+        if (prediction == null) return;
+
+        var sqftDiff = Math.Abs(prediction.PredictedSurfaceAreaSqFt - itemDto.SurfaceAreaSqFt);
+        var priceDiff = Math.Abs(prediction.PredictedUnitPrice - finalUnitPrice);
+        prediction.UserOverrodeEstimate = sqftDiff > 0.01m || priceDiff > 0.01m;
+        prediction.UpdatedAt = DateTime.UtcNow;
+    }
+
+    private async Task<int?> CreateIncomingInventoryItemAsync(CreateQuoteItemCoatDto coatDto, int companyId)
+    {
+        try
+        {
+            var catalogItem = await _unitOfWork.PowderCatalog.GetByIdAsync(coatDto.CatalogItemId!.Value);
+            if (catalogItem == null) return null;
+
+            var categories = await _unitOfWork.InventoryCategoryLookups.GetAllAsync();
+            var coatingCategory = categories
+                .Where(c => c.IsActive && c.IsCoating)
+                .OrderBy(c => c.DisplayOrder)
+                .FirstOrDefault();
+
+            var vendors = await _unitOfWork.Vendors.GetAllAsync();
+            var vendorNameLower = catalogItem.VendorName.ToLower();
+            var matchedVendor = vendors.FirstOrDefault(v =>
+                v.CompanyName.ToLower().Contains(vendorNameLower) ||
+                vendorNameLower.Contains(v.CompanyName.ToLower()));
+
+            var code = coatingCategory != null
+                ? (coatingCategory.CategoryCode.Length >= 4
+                    ? coatingCategory.CategoryCode[..4].ToUpperInvariant()
+                    : coatingCategory.CategoryCode.ToUpperInvariant().PadRight(4, 'X'))
+                : "POWD";
+            var prefix = $"{code}-{DateTime.Now:yyMM}-";
+            var allItems = await _unitOfWork.InventoryItems.GetAllAsync(ignoreQueryFilters: true);
+            var maxSeq = allItems
+                .Where(i => i.SKU.StartsWith(prefix))
+                .Select(i => int.TryParse(i.SKU[prefix.Length..], out var n) ? n : 0)
+                .DefaultIfEmpty(0)
+                .Max();
+            var sku = $"{prefix}{(maxSeq + 1):D4}";
+
+            var name = System.Globalization.CultureInfo.CurrentCulture.TextInfo
+                .ToTitleCase(catalogItem.ColorName.Trim().ToLower());
+
+            var description = catalogItem.Description;
+            var finish = catalogItem.Finish;
+            var colorFamilies = catalogItem.ColorFamilies;
+            var cureTemp = catalogItem.CureTemperatureF;
+            var cureTime = catalogItem.CureTimeMinutes;
+            var coverage = catalogItem.CoverageSqFtPerLb;
+            var transferEff = catalogItem.TransferEfficiency;
+            var specificGravity = catalogItem.SpecificGravity;
+            var imageUrl = catalogItem.ImageUrl;
+            var sdsUrl = catalogItem.SdsUrl;
+            var tdsUrl = catalogItem.TdsUrl;
+
+            var needsAugment = !string.IsNullOrWhiteSpace(catalogItem.ProductUrl) &&
+                               (string.IsNullOrWhiteSpace(description) ||
+                                string.IsNullOrWhiteSpace(colorFamilies) ||
+                                cureTemp == null || cureTime == null);
+            if (needsAugment)
+            {
+                try
+                {
+                    var augmented = await _aiLookupService.LookupByUrlAsync(catalogItem.ProductUrl!, catalogItem.ColorName, catalogItem.TdsUrl);
+                    if (augmented.Success)
+                    {
+                        description = string.IsNullOrWhiteSpace(description) ? augmented.Description : description;
+                        finish = string.IsNullOrWhiteSpace(finish) ? augmented.Finish : finish;
+                        colorFamilies = string.IsNullOrWhiteSpace(colorFamilies) ? augmented.ColorFamilies : colorFamilies;
+                        cureTemp ??= augmented.CureTemperatureF;
+                        cureTime ??= augmented.CureTimeMinutes;
+                        coverage ??= augmented.CoverageSqFtPerLb;
+                        transferEff ??= augmented.TransferEfficiency;
+                        specificGravity ??= augmented.SpecificGravity;
+                        imageUrl = string.IsNullOrWhiteSpace(imageUrl) ? augmented.ImageUrl : imageUrl;
+                        sdsUrl = string.IsNullOrWhiteSpace(sdsUrl) ? augmented.SdsUrl : sdsUrl;
+                        tdsUrl = string.IsNullOrWhiteSpace(tdsUrl) ? augmented.TdsUrl : tdsUrl;
+                        _logger.LogInformation("AI-augmented incoming inventory item for catalog {CatalogId}", catalogItem.Id);
+                    }
+                }
+                catch (Exception ex)
+                {
+                    _logger.LogWarning(ex, "AI augment failed for catalog {CatalogId}, continuing with catalog data", catalogItem.Id);
+                }
+            }
+
+            var item = new InventoryItem
+            {
+                SKU = sku,
+                Name = name,
+                Description = description,
+                ColorName = catalogItem.ColorName,
+                Manufacturer = catalogItem.VendorName,
+                ManufacturerPartNumber = catalogItem.Sku,
+                Finish = finish,
+                ColorFamilies = colorFamilies,
+                RequiresClearCoat = catalogItem.RequiresClearCoat ?? false,
+                CoverageSqFtPerLb = coverage ?? 30m,
+                TransferEfficiency = transferEff ?? 65m,
+                CureTemperatureF = cureTemp,
+                CureTimeMinutes = cureTime,
+                SpecificGravity = specificGravity,
+                SpecPageUrl = catalogItem.ProductUrl,
+                ImageUrl = imageUrl,
+                SdsUrl = sdsUrl,
+                TdsUrl = tdsUrl,
+                UnitCost = catalogItem.UnitPrice,
+                AverageCost = catalogItem.UnitPrice,
+                LastPurchasePrice = catalogItem.UnitPrice,
+                QuantityOnHand = 0,
+                UnitOfMeasure = "lbs",
+                PrimaryVendorId = matchedVendor?.Id,
+                InventoryCategoryId = coatingCategory?.Id,
+                Category = coatingCategory?.DisplayName ?? "Powder Coating",
+                IsActive = true,
+                IsIncoming = true,
+                CompanyId = companyId,
+                CreatedAt = DateTime.UtcNow,
+            };
+
+            await _unitOfWork.InventoryItems.AddAsync(item);
+            await _unitOfWork.SaveChangesAsync();
+
+            coatDto.PowderCostPerLb = null;
+            _logger.LogInformation("Created incoming inventory item {Id} ({Name}) from catalog {CatalogId} via quote coat",
+                item.Id, item.Name, coatDto.CatalogItemId);
+
+            return item.Id;
+        }
+        catch (Exception ex)
+        {
+            _logger.LogWarning(ex, "Failed to create incoming inventory item from catalog {CatalogId}, continuing without inventory link",
+                coatDto.CatalogItemId);
+            return null;
+        }
+    }
+}

src/PowderCoating.Core/Entities/Accounting.cs

@@ -122,6 +122,10 @@ public class BillPayment : BaseEntity
     public string? CheckNumber { get; set; }
     public string? Memo { get; set; }
 
+    /// <summary>True once this payment has been matched against a bank statement during reconciliation.</summary>
+    public bool IsCleared { get; set; } = false;
+    public DateTime? ClearedDate { get; set; }
+
     // Navigation
     public virtual Bill Bill { get; set; } = null!;
     public virtual Vendor Vendor { get; set; } = null!;
@@ -150,9 +154,134 @@ public class Expense : BaseEntity
     public string? Memo { get; set; }
     public string? ReceiptFilePath { get; set; }
 
+    /// <summary>True once this expense has been matched against a bank statement during reconciliation.</summary>
+    public bool IsCleared { get; set; } = false;
+    public DateTime? ClearedDate { get; set; }
+
     // Navigation
     public virtual Vendor? Vendor { get; set; }
     public virtual Account ExpenseAccount { get; set; } = null!;
     public virtual Account PaymentAccount { get; set; } = null!;
     public virtual Job? Job { get; set; }
 }
+
+/// <summary>
+/// Manual double-entry journal entry. Lines must balance (sum of debits == sum of credits)
+/// before posting. Once posted the entry is immutable — use Reverse to correct it.
+/// Entry numbering follows the pattern JE-YYMM-#### scoped per company.
+/// </summary>
+public class JournalEntry : BaseEntity
+{
+    public string EntryNumber { get; set; } = string.Empty;
+    public DateTime EntryDate { get; set; } = DateTime.UtcNow;
+    public string? Reference { get; set; }
+    public string? Description { get; set; }
+    public JournalEntryStatus Status { get; set; } = JournalEntryStatus.Draft;
+
+    /// <summary>True if this entry was machine-generated as a reversal of another entry.</summary>
+    public bool IsReversal { get; set; } = false;
+    /// <summary>FK to the original entry being reversed. Null for normal entries.</summary>
+    public int? ReversalOfId { get; set; }
+
+    public DateTime? PostedAt { get; set; }
+    public string? PostedBy { get; set; }
+
+    // Navigation
+    public virtual ICollection<JournalEntryLine> Lines { get; set; } = new List<JournalEntryLine>();
+    public virtual JournalEntry? ReversalOf { get; set; }
+}
+
+/// <summary>
+/// One debit or credit line within a <see cref="JournalEntry"/>. Either DebitAmount or CreditAmount
+/// should be non-zero per line (not both). LineOrder controls display sequence.
+/// </summary>
+public class JournalEntryLine : BaseEntity
+{
+    public int JournalEntryId { get; set; }
+    public int AccountId { get; set; }
+    public decimal DebitAmount { get; set; }
+    public decimal CreditAmount { get; set; }
+    public string? Description { get; set; }
+    public int LineOrder { get; set; }
+
+    // Navigation
+    public virtual JournalEntry JournalEntry { get; set; } = null!;
+    public virtual Account Account { get; set; } = null!;
+}
+
+/// <summary>
+/// A bank reconciliation session for a single bank/cash account against a statement.
+/// Cleared balance = BeginningBalance + cleared deposits - cleared payments.
+/// The reconciliation is complete when Difference (EndingBalance - ClearedBalance) == 0.
+/// </summary>
+public class BankReconciliation : BaseEntity
+{
+    /// <summary>Must be a bank/cash subtype account.</summary>
+    public int AccountId { get; set; }
+    public DateTime StatementDate { get; set; }
+    public decimal BeginningBalance { get; set; }
+    public decimal EndingBalance { get; set; }
+    public BankReconciliationStatus Status { get; set; } = BankReconciliationStatus.InProgress;
+    public DateTime? CompletedAt { get; set; }
+    public string? CompletedBy { get; set; }
+    public string? Notes { get; set; }
+
+    // Navigation
+    public virtual Account Account { get; set; } = null!;
+}
+
+/// <summary>
+/// A credit note received from a vendor (returned goods, pricing dispute, short-ship).
+/// Reduces Accounts Payable and reverses the original expense/COGS when posted.
+/// Numbering: VC-YYMM-####
+/// </summary>
+public class VendorCredit : BaseEntity
+{
+    public string CreditNumber { get; set; } = string.Empty;
+    public int VendorId { get; set; }
+    /// <summary>AP account this credit reduces (default: Accounts Payable 2000).</summary>
+    public int APAccountId { get; set; }
+    public DateTime CreditDate { get; set; } = DateTime.UtcNow;
+    public VendorCreditStatus Status { get; set; } = VendorCreditStatus.Open;
+    public decimal Total { get; set; }
+    public decimal RemainingAmount { get; set; }
+    public string? Memo { get; set; }
+
+    // Navigation
+    public virtual Vendor Vendor { get; set; } = null!;
+    public virtual Account APAccount { get; set; } = null!;
+    public virtual ICollection<VendorCreditLineItem> LineItems { get; set; } = new List<VendorCreditLineItem>();
+    public virtual ICollection<VendorCreditApplication> Applications { get; set; } = new List<VendorCreditApplication>();
+}
+
+/// <summary>
+/// A single line on a vendor credit, each reversing a specific expense/COGS account.
+/// </summary>
+public class VendorCreditLineItem : BaseEntity
+{
+    public int VendorCreditId { get; set; }
+    /// <summary>Expense/COGS account being reversed by this line.</summary>
+    public int? AccountId { get; set; }
+    public string Description { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+
+    // Navigation
+    public virtual VendorCredit VendorCredit { get; set; } = null!;
+    public virtual Account? Account { get; set; }
+}
+
+/// <summary>
+/// Records the application of a vendor credit against a specific vendor bill.
+/// No additional GL posting is needed — AP was already adjusted when the credit was posted.
+/// </summary>
+public class VendorCreditApplication : BaseEntity
+{
+    public int VendorCreditId { get; set; }
+    public int BillId { get; set; }
+    public decimal Amount { get; set; }
+    public DateTime AppliedDate { get; set; } = DateTime.UtcNow;
+
+    // Navigation
+    public virtual VendorCredit VendorCredit { get; set; } = null!;
+    public virtual Bill Bill { get; set; } = null!;
+}

src/PowderCoating.Core/Entities/Company.cs

@@ -105,6 +105,13 @@ public class Company : BaseEntity
     public bool MarketingEmailOptOut { get; set; } = false;
     public string MarketingUnsubscribeToken { get; set; } = Guid.NewGuid().ToString("N");
 
+    /// <summary>
+    /// Determines whether financial reports (P&amp;L, Balance Sheet, Cash Flow) use
+    /// cash-basis or accrual-basis presentation. Switchable at any time — no GL
+    /// re-posting occurs. Default is Accrual (standard for most businesses).
+    /// </summary>
+    public AccountingMethod AccountingMethod { get; set; } = AccountingMethod.Accrual;
+
     // Settings
     public string? TimeZone { get; set; } = "America/New_York";
     public byte[]? LogoData { get; set; }  // Legacy - kept for backward compatibility

src/PowderCoating.Core/Entities/JobTemplateItem.cs

@@ -9,6 +9,8 @@ public class JobTemplateItem : BaseEntity
     public int? CatalogItemId { get; set; }
     public bool IsGenericItem { get; set; }
     public bool IsLaborItem { get; set; }
+    public bool IsSalesItem { get; set; }
+    public string? Sku { get; set; }
     public decimal? ManualUnitPrice { get; set; }
     public bool RequiresSandblasting { get; set; }
     public bool RequiresMasking { get; set; }

src/PowderCoating.Core/Entities/Payment.cs

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

src/PowderCoating.Core/Enums/AccountingEnums.cs

@@ -66,3 +66,41 @@ public enum BillStatus
     Paid = 3,
     Voided = 4
 }
+
+/// <summary>
+/// Company-level accounting method preference. Affects how financial reports
+/// (P&amp;L, Balance Sheet, Cash Flow) query and present data. Switching this
+/// setting never re-posts historical GL entries — it is a report-time choice only.
+/// </summary>
+public enum AccountingMethod
+{
+    /// <summary>Revenue and expenses recognised when cash changes hands.</summary>
+    Cash = 0,
+    /// <summary>Revenue and expenses recognised when earned/incurred (default).</summary>
+    Accrual = 1
+}
+
+public enum BankReconciliationStatus
+{
+    InProgress = 0,
+    Completed = 1
+}
+
+public enum VendorCreditStatus
+{
+    Open = 0,
+    PartiallyApplied = 1,
+    Applied = 2,
+    Voided = 3
+}
+
+/// <summary>Lifecycle state of a Manual Journal Entry.</summary>
+public enum JournalEntryStatus
+{
+    /// <summary>Not yet posted — can still be edited or deleted.</summary>
+    Draft = 0,
+    /// <summary>Posted to the GL — immutable; can only be reversed.</summary>
+    Posted = 1,
+    /// <summary>A reversal JE has been created and posted for this entry.</summary>
+    Reversed = 2
+}

src/PowderCoating.Core/Interfaces/IUnitOfWork.cs

@@ -91,6 +91,18 @@ public interface IUnitOfWork : IDisposable
     IRepository<BillPayment> BillPayments { get; }
     IRepository<Expense> Expenses { get; }
 
+    // Manual Journal Entries
+    IRepository<JournalEntry> JournalEntries { get; }
+    IRepository<JournalEntryLine> JournalEntryLines { get; }
+
+    // Vendor Credits
+    IRepository<VendorCredit> VendorCredits { get; }
+    IRepository<VendorCreditLineItem> VendorCreditLineItems { get; }
+    IRepository<VendorCreditApplication> VendorCreditApplications { get; }
+
+    // Bank Reconciliation
+    IRepository<BankReconciliation> BankReconciliations { get; }
+
     // Notifications — typed repository for IgnoreQueryFilters-based history lookups
     INotificationLogRepository NotificationLogs { get; }
     IRepository<NotificationTemplate> NotificationTemplates { get; }

src/PowderCoating.Infrastructure/Data/ApplicationDbContext.cs

@@ -324,6 +324,21 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
     /// <summary>Ad-hoc expense records (non-bill spending); tenant-filtered with soft delete.</summary>
     public DbSet<Expense> Expenses { get; set; }
 
+    /// <summary>Manual double-entry journal entries (Draft/Posted/Reversed lifecycle); tenant-filtered with soft delete.</summary>
+    public DbSet<JournalEntry> JournalEntries { get; set; }
+    /// <summary>Individual debit/credit lines within a journal entry; soft-delete only (access controlled through parent JournalEntry).</summary>
+    public DbSet<JournalEntryLine> JournalEntryLines { get; set; }
+
+    /// <summary>Bank reconciliation sessions matching GL transactions to bank statements; tenant-filtered with soft delete.</summary>
+    public DbSet<BankReconciliation> BankReconciliations { 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>
+    public DbSet<VendorCreditLineItem> VendorCreditLineItems { get; set; }
+    /// <summary>Application records linking a vendor credit to a specific bill; soft-delete only.</summary>
+    public DbSet<VendorCreditApplication> VendorCreditApplications { get; set; }
+
     // Job Templates
     /// <summary>Reusable job templates that pre-populate job items, coats, and prep services on job creation.</summary>
     public DbSet<JobTemplate> JobTemplates { get; set; }
@@ -614,6 +629,21 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
         modelBuilder.Entity<Expense>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
 
+        // Journal Entries: tenant-filtered; lines use soft-delete only (child rows)
+        modelBuilder.Entity<JournalEntry>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<JournalEntryLine>().HasQueryFilter(e => !e.IsDeleted);
+
+        // Bank Reconciliation: tenant-filtered
+        modelBuilder.Entity<BankReconciliation>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+
+        // 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);
+
         // Purchase Orders
         modelBuilder.Entity<PurchaseOrder>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
@@ -633,6 +663,34 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
             .HasForeignKey(a => a.ParentAccountId)
             .OnDelete(DeleteBehavior.Restrict);
 
+        // JournalEntry self-referencing reversal link
+        modelBuilder.Entity<JournalEntry>()
+            .HasOne(je => je.ReversalOf)
+            .WithMany()
+            .HasForeignKey(je => je.ReversalOfId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // BankReconciliation → Account (no cascade)
+        modelBuilder.Entity<BankReconciliation>()
+            .HasOne(br => br.Account)
+            .WithMany()
+            .HasForeignKey(br => br.AccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // VendorCredit → APAccount (no cascade)
+        modelBuilder.Entity<VendorCredit>()
+            .HasOne(vc => vc.APAccount)
+            .WithMany()
+            .HasForeignKey(vc => vc.APAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // VendorCreditLineItem → Account (nullable, no cascade)
+        modelBuilder.Entity<VendorCreditLineItem>()
+            .HasOne(li => li.Account)
+            .WithMany()
+            .HasForeignKey(li => li.AccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
         // Vendor → DefaultExpenseAccount (no cascade)
         modelBuilder.Entity<Vendor>()
             .HasOne(s => s.DefaultExpenseAccount)

src/PowderCoating.Infrastructure/Migrations/20260510011252_AddJobTemplateItemSalesFields.cs

@@ -0,0 +1,82 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddJobTemplateItemSalesFields : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<bool>(
+                name: "IsSalesItem",
+                table: "JobTemplateItems",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<string>(
+                name: "Sku",
+                table: "JobTemplateItems",
+                type: "nvarchar(max)",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2249));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2260));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2261));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "IsSalesItem",
+                table: "JobTemplateItems");
+
+            migrationBuilder.DropColumn(
+                name: "Sku",
+                table: "JobTemplateItems");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4358));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4424));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4426));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510032513_AddAccountingMethod.cs

@@ -0,0 +1,72 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddAccountingMethod : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "AccountingMethod",
+                table: "Companies",
+                type: "int",
+                nullable: false,
+                defaultValue: 1);  // 1 = Accrual (default for new and existing companies)
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9957));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9963));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9965));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropColumn(
+                name: "AccountingMethod",
+                table: "Companies");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2249));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2260));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 1, 12, 48, 386, DateTimeKind.Utc).AddTicks(2261));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510034535_AddJournalEntries.cs

@@ -0,0 +1,155 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddJournalEntries : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "JournalEntries",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    EntryNumber = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    EntryDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    Reference = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    Status = table.Column<int>(type: "int", nullable: false),
+                    IsReversal = table.Column<bool>(type: "bit", nullable: false),
+                    ReversalOfId = table.Column<int>(type: "int", nullable: true),
+                    PostedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    PostedBy = 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_JournalEntries", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_JournalEntries_JournalEntries_ReversalOfId",
+                        column: x => x.ReversalOfId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "JournalEntryLines",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    JournalEntryId = table.Column<int>(type: "int", nullable: false),
+                    AccountId = table.Column<int>(type: "int", nullable: false),
+                    DebitAmount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    CreditAmount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    LineOrder = 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_JournalEntryLines", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_JournalEntryLines_Accounts_AccountId",
+                        column: x => x.AccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                    table.ForeignKey(
+                        name: "FK_JournalEntryLines_JournalEntries_JournalEntryId",
+                        column: x => x.JournalEntryId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9350));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9357));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9359));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_JournalEntries_ReversalOfId",
+                table: "JournalEntries",
+                column: "ReversalOfId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_JournalEntryLines_AccountId",
+                table: "JournalEntryLines",
+                column: "AccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_JournalEntryLines_JournalEntryId",
+                table: "JournalEntryLines",
+                column: "JournalEntryId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "JournalEntryLines");
+
+            migrationBuilder.DropTable(
+                name: "JournalEntries");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9957));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9963));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 25, 9, 644, DateTimeKind.Utc).AddTicks(9965));
+        }
+    }
+}

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

@@ -0,0 +1,212 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddVendorCredits : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "VendorCredits",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    CreditNumber = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    VendorId = table.Column<int>(type: "int", nullable: false),
+                    APAccountId = table.Column<int>(type: "int", nullable: false),
+                    CreditDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    Status = table.Column<int>(type: "int", nullable: false),
+                    Total = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    RemainingAmount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Memo = 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_VendorCredits", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_VendorCredits_Accounts_APAccountId",
+                        column: x => x.APAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_VendorCredits_Vendors_VendorId",
+                        column: x => x.VendorId,
+                        principalTable: "Vendors",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "VendorCreditApplications",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    VendorCreditId = table.Column<int>(type: "int", nullable: false),
+                    BillId = table.Column<int>(type: "int", nullable: false),
+                    Amount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    AppliedDate = table.Column<DateTime>(type: "datetime2", 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_VendorCreditApplications", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_VendorCreditApplications_Bills_BillId",
+                        column: x => x.BillId,
+                        principalTable: "Bills",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                    table.ForeignKey(
+                        name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                        column: x => x.VendorCreditId,
+                        principalTable: "VendorCredits",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "VendorCreditLineItems",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    VendorCreditId = table.Column<int>(type: "int", nullable: false),
+                    AccountId = table.Column<int>(type: "int", nullable: true),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    Amount = 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_VendorCreditLineItems", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_VendorCreditLineItems_Accounts_AccountId",
+                        column: x => x.AccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_VendorCreditLineItems_VendorCredits_VendorCreditId",
+                        column: x => x.VendorCreditId,
+                        principalTable: "VendorCredits",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(6994));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(7001));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(7003));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditApplications_BillId",
+                table: "VendorCreditApplications",
+                column: "BillId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditLineItems_AccountId",
+                table: "VendorCreditLineItems",
+                column: "AccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditLineItems_VendorCreditId",
+                table: "VendorCreditLineItems",
+                column: "VendorCreditId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCredits_APAccountId",
+                table: "VendorCredits",
+                column: "APAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCredits_VendorId",
+                table: "VendorCredits",
+                column: "VendorId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "VendorCreditApplications");
+
+            migrationBuilder.DropTable(
+                name: "VendorCreditLineItems");
+
+            migrationBuilder.DropTable(
+                name: "VendorCredits");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9350));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9357));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 45, 31, 524, DateTimeKind.Utc).AddTicks(9359));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/20260510040609_AddBankReconciliation.cs

@@ -0,0 +1,166 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddBankReconciliation : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<DateTime>(
+                name: "ClearedDate",
+                table: "Payments",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.AddColumn<bool>(
+                name: "IsCleared",
+                table: "Payments",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<DateTime>(
+                name: "ClearedDate",
+                table: "Expenses",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.AddColumn<bool>(
+                name: "IsCleared",
+                table: "Expenses",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<DateTime>(
+                name: "ClearedDate",
+                table: "BillPayments",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.AddColumn<bool>(
+                name: "IsCleared",
+                table: "BillPayments",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.CreateTable(
+                name: "BankReconciliations",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    AccountId = table.Column<int>(type: "int", nullable: false),
+                    StatementDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    BeginningBalance = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    EndingBalance = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Status = table.Column<int>(type: "int", nullable: false),
+                    CompletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CompletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    Notes = 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_BankReconciliations", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_BankReconciliations_Accounts_AccountId",
+                        column: x => x.AccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            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));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_BankReconciliations_AccountId",
+                table: "BankReconciliations",
+                column: "AccountId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "BankReconciliations");
+
+            migrationBuilder.DropColumn(
+                name: "ClearedDate",
+                table: "Payments");
+
+            migrationBuilder.DropColumn(
+                name: "IsCleared",
+                table: "Payments");
+
+            migrationBuilder.DropColumn(
+                name: "ClearedDate",
+                table: "Expenses");
+
+            migrationBuilder.DropColumn(
+                name: "IsCleared",
+                table: "Expenses");
+
+            migrationBuilder.DropColumn(
+                name: "ClearedDate",
+                table: "BillPayments");
+
+            migrationBuilder.DropColumn(
+                name: "IsCleared",
+                table: "BillPayments");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(6994));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(7001));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 3, 58, 27, 360, DateTimeKind.Utc).AddTicks(7003));
+        }
+    }
+}

src/PowderCoating.Infrastructure/Migrations/ApplicationDbContextModelSnapshot.cs

@@ -936,6 +936,69 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("AuditLogs");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.BankReconciliation", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int>("AccountId")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("BeginningBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("CompletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CompletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    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<decimal>("EndingBalance")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("Notes")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime>("StatementDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<int>("Status")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.ToTable("BankReconciliations");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.BannedIp", b =>
                 {
                     b.Property<int>("Id")
@@ -1149,6 +1212,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("CheckNumber")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<DateTime?>("ClearedDate")
+                        .HasColumnType("datetime2");
+
                     b.Property<int>("CompanyId")
                         .HasColumnType("int");
 
@@ -1164,6 +1230,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<string>("DeletedBy")
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<bool>("IsCleared")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
@@ -1546,6 +1615,9 @@ namespace PowderCoating.Infrastructure.Migrations
 
                     SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
 
+                    b.Property<int>("AccountingMethod")
+                        .HasColumnType("int");
+
                     b.Property<bool?>("AccountingOverride")
                         .HasColumnType("bit");
 
@@ -2851,6 +2923,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<decimal>("Amount")
                         .HasColumnType("decimal(18,2)");
 
+                    b.Property<DateTime?>("ClearedDate")
+                        .HasColumnType("datetime2");
+
                     b.Property<int>("CompanyId")
                         .HasColumnType("int");
 
@@ -2876,6 +2951,9 @@ namespace PowderCoating.Infrastructure.Migrations
                         .IsRequired()
                         .HasColumnType("nvarchar(max)");
 
+                    b.Property<bool>("IsCleared")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
@@ -4833,6 +4911,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("IsLaborItem")
                         .HasColumnType("bit");
 
+                    b.Property<bool>("IsSalesItem")
+                        .HasColumnType("bit");
+
                     b.Property<int>("JobTemplateId")
                         .HasColumnType("int");
 
@@ -4851,6 +4932,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<bool>("RequiresSandblasting")
                         .HasColumnType("bit");
 
+                    b.Property<string>("Sku")
+                        .HasColumnType("nvarchar(max)");
+
                     b.Property<decimal>("SurfaceAreaSqFt")
                         .HasColumnType("decimal(18,2)");
 
@@ -5064,6 +5148,132 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("JobTimeEntries");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.JournalEntry", 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<DateTime>("EntryDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("EntryNumber")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<bool>("IsReversal")
+                        .HasColumnType("bit");
+
+                    b.Property<DateTime?>("PostedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("PostedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("Reference")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int?>("ReversalOfId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("Status")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("ReversalOfId");
+
+                    b.ToTable("JournalEntries");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.JournalEntryLine", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int>("AccountId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("CreditAmount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal>("DebitAmount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("Description")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<int>("JournalEntryId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("LineOrder")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.HasIndex("JournalEntryId");
+
+                    b.ToTable("JournalEntryLines");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.MaintenanceRecord", b =>
                 {
                     b.Property<int>("Id")
@@ -5640,6 +5850,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<decimal>("Amount")
                         .HasColumnType("decimal(18,2)");
 
+                    b.Property<DateTime?>("ClearedDate")
+                        .HasColumnType("datetime2");
+
                     b.Property<int>("CompanyId")
                         .HasColumnType("int");
 
@@ -5661,6 +5874,9 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Property<int>("InvoiceId")
                         .HasColumnType("int");
 
+                    b.Property<bool>("IsCleared")
+                        .HasColumnType("bit");
+
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("bit");
 
@@ -6071,7 +6287,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 1,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4358),
+                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8472),
                             Description = "Standard pricing for regular customers",
                             DiscountPercent = 0m,
                             IsActive = true,
@@ -6082,7 +6298,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 2,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4424),
+                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8478),
                             Description = "5% discount for preferred customers",
                             DiscountPercent = 5m,
                             IsActive = true,
@@ -6093,7 +6309,7 @@ namespace PowderCoating.Infrastructure.Migrations
                         {
                             Id = 3,
                             CompanyId = 0,
-                            CreatedAt = new DateTime(2026, 5, 8, 14, 21, 51, 589, DateTimeKind.Utc).AddTicks(4426),
+                            CreatedAt = new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8479),
                             Description = "10% discount for premium customers",
                             DiscountPercent = 10m,
                             IsActive = true,
@@ -7711,6 +7927,179 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.ToTable("Vendors");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCredit", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int>("APAccountId")
+                        .HasColumnType("int");
+
+                    b.Property<int>("CompanyId")
+                        .HasColumnType("int");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime>("CreditDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreditNumber")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<DateTime?>("DeletedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("DeletedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<string>("Memo")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<decimal>("RemainingAmount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("Status")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("Total")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("VendorId")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("APAccountId");
+
+                    b.HasIndex("VendorId");
+
+                    b.ToTable("VendorCredits");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCreditApplication", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime>("AppliedDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<int>("BillId")
+                        .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<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("VendorCreditId")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("BillId");
+
+                    b.HasIndex("VendorCreditId");
+
+                    b.ToTable("VendorCreditApplications");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCreditLineItem", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int?>("AccountId")
+                        .HasColumnType("int");
+
+                    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<string>("Description")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<bool>("IsDeleted")
+                        .HasColumnType("bit");
+
+                    b.Property<DateTime?>("UpdatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("UpdatedBy")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<int>("VendorCreditId")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.HasIndex("VendorCreditId");
+
+                    b.ToTable("VendorCreditLineItems");
+                });
+
             modelBuilder.Entity("Microsoft.AspNetCore.Identity.IdentityRoleClaim<string>", b =>
                 {
                     b.HasOne("Microsoft.AspNetCore.Identity.IdentityRole", null)
@@ -7843,6 +8232,17 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("Job");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.BankReconciliation", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "Account")
+                        .WithMany()
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("Account");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.Bill", b =>
                 {
                     b.HasOne("PowderCoating.Core.Entities.Account", "APAccount")
@@ -8753,6 +9153,35 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("Worker");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.JournalEntry", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.JournalEntry", "ReversalOf")
+                        .WithMany()
+                        .HasForeignKey("ReversalOfId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.Navigation("ReversalOf");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.JournalEntryLine", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "Account")
+                        .WithMany()
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("PowderCoating.Core.Entities.JournalEntry", "JournalEntry")
+                        .WithMany("Lines")
+                        .HasForeignKey("JournalEntryId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Account");
+
+                    b.Navigation("JournalEntry");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.MaintenanceRecord", b =>
                 {
                     b.HasOne("PowderCoating.Core.Entities.ApplicationUser", "AssignedUser")
@@ -9287,6 +9716,62 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("DefaultExpenseAccount");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCredit", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "APAccount")
+                        .WithMany()
+                        .HasForeignKey("APAccountId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("PowderCoating.Core.Entities.Vendor", "Vendor")
+                        .WithMany()
+                        .HasForeignKey("VendorId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("APAccount");
+
+                    b.Navigation("Vendor");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCreditApplication", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Bill", "Bill")
+                        .WithMany()
+                        .HasForeignKey("BillId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("PowderCoating.Core.Entities.VendorCredit", "VendorCredit")
+                        .WithMany("Applications")
+                        .HasForeignKey("VendorCreditId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Bill");
+
+                    b.Navigation("VendorCredit");
+                });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCreditLineItem", b =>
+                {
+                    b.HasOne("PowderCoating.Core.Entities.Account", "Account")
+                        .WithMany()
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("PowderCoating.Core.Entities.VendorCredit", "VendorCredit")
+                        .WithMany("LineItems")
+                        .HasForeignKey("VendorCreditId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Account");
+
+                    b.Navigation("VendorCredit");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.Account", b =>
                 {
                     b.Navigation("BillLineItems");
@@ -9473,6 +9958,11 @@ namespace PowderCoating.Infrastructure.Migrations
                     b.Navigation("PrepServices");
                 });
 
+            modelBuilder.Entity("PowderCoating.Core.Entities.JournalEntry", b =>
+                {
+                    b.Navigation("Lines");
+                });
+
             modelBuilder.Entity("PowderCoating.Core.Entities.OvenBatch", b =>
                 {
                     b.Navigation("Items");
@@ -9537,6 +10027,13 @@ namespace PowderCoating.Infrastructure.Migrations
 
                     b.Navigation("InventoryItems");
                 });
+
+            modelBuilder.Entity("PowderCoating.Core.Entities.VendorCredit", b =>
+                {
+                    b.Navigation("Applications");
+
+                    b.Navigation("LineItems");
+                });
 #pragma warning restore 612, 618
         }
     }

src/PowderCoating.Infrastructure/Repositories/UnitOfWork.cs

@@ -142,6 +142,18 @@ public class UnitOfWork : IUnitOfWork
     private IRepository<BillPayment>? _billPayments;
     private IRepository<Expense>? _expenses;
 
+    // Manual Journal Entries
+    private IRepository<JournalEntry>? _journalEntries;
+    private IRepository<JournalEntryLine>? _journalEntryLines;
+
+    // Vendor Credits
+    private IRepository<VendorCredit>? _vendorCredits;
+    private IRepository<VendorCreditLineItem>? _vendorCreditLineItems;
+    private IRepository<VendorCreditApplication>? _vendorCreditApplications;
+
+    // Bank Reconciliation
+    private IRepository<BankReconciliation>? _bankReconciliations;
+
     /// <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
@@ -513,6 +525,33 @@ public class UnitOfWork : IUnitOfWork
     public IRepository<Expense> Expenses =>
         _expenses ??= new Repository<Expense>(_context);
 
+    // Manual Journal Entries
+    /// <summary>Repository for <see cref="JournalEntry"/> double-entry manual journal entries; tenant-filtered with soft delete.</summary>
+    public IRepository<JournalEntry> JournalEntries =>
+        _journalEntries ??= new Repository<JournalEntry>(_context);
+
+    /// <summary>Repository for <see cref="JournalEntryLine"/> individual debit/credit lines within a journal entry.</summary>
+    public IRepository<JournalEntryLine> JournalEntryLines =>
+        _journalEntryLines ??= new Repository<JournalEntryLine>(_context);
+
+    // Vendor Credits
+    /// <summary>Repository for <see cref="VendorCredit"/> credit notes received from vendors; tenant-filtered with soft delete.</summary>
+    public IRepository<VendorCredit> VendorCredits =>
+        _vendorCredits ??= new Repository<VendorCredit>(_context);
+
+    /// <summary>Repository for <see cref="VendorCreditLineItem"/> expense-reversal lines on a vendor credit.</summary>
+    public IRepository<VendorCreditLineItem> VendorCreditLineItems =>
+        _vendorCreditLineItems ??= new Repository<VendorCreditLineItem>(_context);
+
+    /// <summary>Repository for <see cref="VendorCreditApplication"/> records linking a vendor credit to a specific bill.</summary>
+    public IRepository<VendorCreditApplication> VendorCreditApplications =>
+        _vendorCreditApplications ??= new Repository<VendorCreditApplication>(_context);
+
+    // Bank Reconciliation
+    /// <summary>Repository for <see cref="BankReconciliation"/> sessions reconciling a bank account against a statement.</summary>
+    public IRepository<BankReconciliation> BankReconciliations =>
+        _bankReconciliations ??= new Repository<BankReconciliation>(_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/AccountBalanceService.cs

@@ -46,7 +46,7 @@ public class AccountBalanceService : IAccountBalanceService
 
         // Debit increases debit-normal accounts (Assets/Expenses/COGS)
         // Debit decreases credit-normal accounts (Liabilities/Equity/Revenue)
-        account.CurrentBalance += IsNormalDebitBalance(account.AccountSubType) ? amount : -amount;
+        account.CurrentBalance += AccountingRules.IsNormalDebitBalance(account.AccountSubType) ? amount : -amount;
         await _unitOfWork.Accounts.UpdateAsync(account);
     }
 
@@ -65,7 +65,7 @@ public class AccountBalanceService : IAccountBalanceService
 
         // Credit decreases debit-normal accounts (Assets/Expenses/COGS)
         // Credit increases credit-normal accounts (Liabilities/Equity/Revenue)
-        account.CurrentBalance += IsNormalDebitBalance(account.AccountSubType) ? -amount : amount;
+        account.CurrentBalance += AccountingRules.IsNormalDebitBalance(account.AccountSubType) ? -amount : amount;
         await _unitOfWork.Accounts.UpdateAsync(account);
     }
 
@@ -109,28 +109,4 @@ public class AccountBalanceService : IAccountBalanceService
         await _unitOfWork.CompleteAsync();
     }
 
-    /// <summary>
-    /// Returns <c>true</c> for account sub-types whose normal balance is a debit
-    /// (Assets, COGS, Expenses). This mirrors the identical helper in <see cref="LedgerService"/>
-    /// and is the single source of truth for how <see cref="DebitAsync"/> and <see cref="CreditAsync"/>
-    /// decide the direction of the balance adjustment.
-    /// </summary>
-    private static bool IsNormalDebitBalance(AccountSubType subType) => subType switch
-    {
-        AccountSubType.Cash
-            or AccountSubType.Checking
-            or AccountSubType.Savings
-            or AccountSubType.AccountsReceivable
-            or AccountSubType.Inventory
-            or AccountSubType.FixedAsset
-            or AccountSubType.OtherCurrentAsset
-            or AccountSubType.OtherAsset => true,
-
-        AccountSubType.CostOfGoodsSold => true,
-
-        // Expense subtypes (enum values ≥ 50) → normal debit balance
-        var st when (int)st >= 50 => true,
-
-        _ => false
-    };
 }

src/PowderCoating.Infrastructure/Services/AccountingRules.cs

@@ -0,0 +1,41 @@
+using PowderCoating.Core.Enums;
+
+namespace PowderCoating.Infrastructure.Services;
+
+/// <summary>
+/// Single source of truth for double-entry sign conventions shared by
+/// <see cref="AccountBalanceService"/> and <see cref="LedgerService"/>.
+/// Centralised here so that adding a new AccountSubType only requires
+/// one edit rather than two independently maintained switch expressions.
+/// </summary>
+internal static class AccountingRules
+{
+    /// <summary>
+    /// Returns <c>true</c> for sub-types whose normal balance is a debit
+    /// (Assets, COGS, Expenses). Sub-type is used rather than AccountType
+    /// because it is constrained to a known enum set and cannot be
+    /// misconfigured by a user. Expense enum values are ≥ 50 by convention,
+    /// allowing a catch-all range match for any future expense sub-types.
+    /// </summary>
+    internal static bool IsNormalDebitBalance(AccountSubType subType) => subType switch
+    {
+        // Asset subtypes → normal debit balance
+        AccountSubType.Cash
+            or AccountSubType.Checking
+            or AccountSubType.Savings
+            or AccountSubType.AccountsReceivable
+            or AccountSubType.Inventory
+            or AccountSubType.FixedAsset
+            or AccountSubType.OtherCurrentAsset
+            or AccountSubType.OtherAsset => true,
+
+        // COGS → normal debit balance
+        AccountSubType.CostOfGoodsSold => true,
+
+        // Expense subtypes (enum values ≥ 50) → normal debit balance
+        var st when (int)st >= 50 => true,
+
+        // Liability subtypes (AP, CreditCard, etc.), Equity, Revenue → normal credit balance
+        _ => false
+    };
+}

src/PowderCoating.Infrastructure/Services/FinancialReportService.cs

@@ -25,68 +25,108 @@ public class FinancialReportService : IFinancialReportService
     }
 
     /// <inheritdoc/>
-    public async Task<ProfitAndLossDto> GetProfitAndLossAsync(int companyId, DateTime from, DateTime to)
+    public async Task<ProfitAndLossDto> GetProfitAndLossAsync(int companyId, DateTime from, DateTime to, AccountingMethod? method = null)
     {
         var toEnd = to.AddDays(1).AddTicks(-1);
         var companyName = await GetCompanyNameAsync(companyId);
-
-        // Revenue: InvoiceItems posted to revenue accounts
-        var revenueByAccount = await _context.InvoiceItems
-            .Where(ii => ii.RevenueAccountId != null
-                      && ii.Invoice.Status != InvoiceStatus.Draft
-                      && ii.Invoice.Status != InvoiceStatus.Voided
-                      && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
-            .GroupBy(ii => ii.RevenueAccountId!.Value)
-            .Select(g => new { AccountId = g.Key, Amount = g.Sum(ii => ii.TotalPrice) })
-            .ToListAsync();
-
-        var unlinkedRevenue = await _context.InvoiceItems
-            .Where(ii => ii.RevenueAccountId == null
-                      && ii.Invoice.Status != InvoiceStatus.Draft
-                      && ii.Invoice.Status != InvoiceStatus.Voided
-                      && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
-            .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
+        var accountingMethod = method ?? await GetCompanyAccountingMethodAsync(companyId);
+        var isCash = accountingMethod == AccountingMethod.Cash;
 
         var revenueAccounts = await _context.Accounts
             .Where(a => a.AccountType == AccountType.Revenue && a.IsActive)
             .ToDictionaryAsync(a => a.Id);
 
-        var revenueLines = revenueByAccount
-            .Where(r => revenueAccounts.ContainsKey(r.AccountId))
-            .Select(r => new FinancialReportLine
-            {
-                AccountId     = r.AccountId,
-                AccountNumber = revenueAccounts[r.AccountId].AccountNumber,
-                AccountName   = revenueAccounts[r.AccountId].Name,
-                Amount        = r.Amount
-            })
-            .OrderBy(l => l.AccountNumber)
-            .ToList();
+        var revenueLines = new List<FinancialReportLine>();
 
-        if (unlinkedRevenue > 0)
-            revenueLines.Add(new FinancialReportLine { AccountNumber = "—", AccountName = "Other Sales (unclassified)", Amount = unlinkedRevenue });
+        if (isCash)
+        {
+            // Cash basis: total payments received in period (not split by revenue account)
+            var cashRevenue = await _context.Payments
+                .Where(p => p.PaymentDate >= from && p.PaymentDate <= toEnd
+                         && p.Invoice.Status != InvoiceStatus.Voided)
+                .SumAsync(p => (decimal?)p.Amount) ?? 0;
+            if (cashRevenue > 0)
+                revenueLines.Add(new FinancialReportLine { AccountNumber = "—", AccountName = "Cash Receipts", Amount = cashRevenue });
+        }
+        else
+        {
+            // Accrual basis: revenue = invoice item amounts by invoice date
+            var accrualRevenue = await _context.InvoiceItems
+                .Where(ii => ii.RevenueAccountId != null
+                          && ii.Invoice.Status != InvoiceStatus.Draft
+                          && ii.Invoice.Status != InvoiceStatus.Voided
+                          && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
+                .GroupBy(ii => ii.RevenueAccountId!.Value)
+                .Select(g => new { AccountId = g.Key, Amount = g.Sum(ii => ii.TotalPrice) })
+                .ToListAsync();
 
-        // COGS & Expenses: direct Expenses + BillLineItems merged per account
-        var directByAccount = await _context.Expenses
-            .Where(e => e.Date >= from && e.Date <= toEnd)
-            .GroupBy(e => e.ExpenseAccountId)
-            .Select(g => new { AccountId = g.Key, Amount = g.Sum(e => e.Amount) })
-            .ToListAsync();
+            revenueLines.AddRange(accrualRevenue
+                .Where(r => revenueAccounts.ContainsKey(r.AccountId))
+                .Select(r => new FinancialReportLine
+                {
+                    AccountId     = r.AccountId,
+                    AccountNumber = revenueAccounts[r.AccountId].AccountNumber,
+                    AccountName   = revenueAccounts[r.AccountId].Name,
+                    Amount        = r.Amount
+                })
+                .OrderBy(l => l.AccountNumber));
 
-        var billLinesByAccount = await _context.BillLineItems
-            .Where(bli => bli.AccountId != null
-                       && bli.Bill.Status != BillStatus.Draft
-                       && bli.Bill.Status != BillStatus.Voided
-                       && bli.Bill.BillDate >= from && bli.Bill.BillDate <= toEnd)
-            .GroupBy(bli => bli.AccountId!.Value)
-            .Select(g => new { AccountId = g.Key, Amount = g.Sum(bli => bli.Amount) })
-            .ToListAsync();
+            var unlinkedRevenue = await _context.InvoiceItems
+                .Where(ii => ii.RevenueAccountId == null
+                          && ii.Invoice.Status != InvoiceStatus.Draft
+                          && ii.Invoice.Status != InvoiceStatus.Voided
+                          && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
+                .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
+            if (unlinkedRevenue > 0)
+                revenueLines.Add(new FinancialReportLine { AccountNumber = "—", AccountName = "Other Sales (unclassified)", Amount = unlinkedRevenue });
+        }
 
+        // COGS & Expenses — cash basis: expenses paid in period; accrual: by bill/expense date
         var expenseAmounts = new Dictionary<int, decimal>();
-        foreach (var e in directByAccount)
-            expenseAmounts[e.AccountId] = expenseAmounts.GetValueOrDefault(e.AccountId) + e.Amount;
-        foreach (var b in billLinesByAccount)
-            expenseAmounts[b.AccountId] = expenseAmounts.GetValueOrDefault(b.AccountId) + b.Amount;
+
+        if (isCash)
+        {
+            var cashExpenses = await _context.Expenses
+                .Where(e => e.Date >= from && e.Date <= toEnd)
+                .GroupBy(e => e.ExpenseAccountId)
+                .Select(g => new { AccountId = g.Key, Amount = g.Sum(e => e.Amount) })
+                .ToListAsync();
+            foreach (var e in cashExpenses)
+                expenseAmounts[e.AccountId] = expenseAmounts.GetValueOrDefault(e.AccountId) + e.Amount;
+
+            // Pro-rate paid bill line items by payment fraction (bill total may be partial)
+            var paidBillLines = await _context.BillPayments
+                .Where(bp => bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
+                .Include(bp => bp.Bill).ThenInclude(b => b.LineItems)
+                .ToListAsync();
+            foreach (var bp in paidBillLines)
+            {
+                var fraction = bp.Bill.Total == 0 ? 1m : bp.Amount / bp.Bill.Total;
+                foreach (var li in bp.Bill.LineItems.Where(li => li.AccountId != null))
+                    expenseAmounts[li.AccountId!.Value] = expenseAmounts.GetValueOrDefault(li.AccountId!.Value) + li.Amount * fraction;
+            }
+        }
+        else
+        {
+            var accrualExpenses = await _context.Expenses
+                .Where(e => e.Date >= from && e.Date <= toEnd)
+                .GroupBy(e => e.ExpenseAccountId)
+                .Select(g => new { AccountId = g.Key, Amount = g.Sum(e => e.Amount) })
+                .ToListAsync();
+            foreach (var e in accrualExpenses)
+                expenseAmounts[e.AccountId] = expenseAmounts.GetValueOrDefault(e.AccountId) + e.Amount;
+
+            var accrualBillLines = await _context.BillLineItems
+                .Where(bli => bli.AccountId != null
+                           && bli.Bill.Status != BillStatus.Draft
+                           && bli.Bill.Status != BillStatus.Voided
+                           && bli.Bill.BillDate >= from && bli.Bill.BillDate <= toEnd)
+                .GroupBy(bli => bli.AccountId!.Value)
+                .Select(g => new { AccountId = g.Key, Amount = g.Sum(bli => bli.Amount) })
+                .ToListAsync();
+            foreach (var b in accrualBillLines)
+                expenseAmounts[b.AccountId] = expenseAmounts.GetValueOrDefault(b.AccountId) + b.Amount;
+        }
 
         var expAccounts = await _context.Accounts
             .Where(a => (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods) && a.IsActive)
@@ -105,23 +145,26 @@ public class FinancialReportService : IFinancialReportService
 
         return new ProfitAndLossDto
         {
-            From          = from,
-            To            = to,
-            CompanyName   = companyName,
-            RevenueLines  = revenueLines,
-            TotalRevenue  = revenueLines.Sum(l => l.Amount),
-            CogsLines     = cogsLines,
-            TotalCogs     = cogsLines.Sum(l => l.Amount),
-            ExpenseLines  = expenseLines,
-            TotalExpenses = expenseLines.Sum(l => l.Amount),
+            From             = from,
+            To               = to,
+            CompanyName      = companyName,
+            AccountingMethod = accountingMethod,
+            RevenueLines     = revenueLines,
+            TotalRevenue     = revenueLines.Sum(l => l.Amount),
+            CogsLines        = cogsLines,
+            TotalCogs        = cogsLines.Sum(l => l.Amount),
+            ExpenseLines     = expenseLines,
+            TotalExpenses    = expenseLines.Sum(l => l.Amount),
         };
     }
 
     /// <inheritdoc/>
-    public async Task<BalanceSheetDto> GetBalanceSheetAsync(int companyId, DateTime asOf)
+    public async Task<BalanceSheetDto> GetBalanceSheetAsync(int companyId, DateTime asOf, AccountingMethod? method = null)
     {
         var asOfEnd = asOf.AddDays(1).AddTicks(-1);
         var companyName = await GetCompanyNameAsync(companyId);
+        var accountingMethod = method ?? await GetCompanyAccountingMethodAsync(companyId);
+        var isCash = accountingMethod == AccountingMethod.Cash;
 
         // Pre-compute balance contributions per account (batch GROUP BY queries avoid N+1)
 
@@ -232,10 +275,17 @@ public class FinancialReportService : IFinancialReportService
         var liabilityAccts = accounts.Where(a => a.AccountType == AccountType.Liability).ToList();
         var equityAccts    = accounts.Where(a => a.AccountType == AccountType.Equity).ToList();
 
-        var currentAssets       = assetAccts.Where(a => a.AccountSubType is AccountSubType.Checking or AccountSubType.Savings or AccountSubType.AccountsReceivable or AccountSubType.Inventory or AccountSubType.OtherCurrentAsset).Select(ToLine).ToList();
+        // Cash basis: AR and AP have no meaning (no receivables/payables concept)
+        var currentAssets = assetAccts
+            .Where(a => a.AccountSubType is AccountSubType.Checking or AccountSubType.Savings or AccountSubType.Inventory or AccountSubType.OtherCurrentAsset
+                     || (!isCash && a.AccountSubType == AccountSubType.AccountsReceivable))
+            .Select(ToLine).ToList();
         var fixedAssets         = assetAccts.Where(a => a.AccountSubType == AccountSubType.FixedAsset).Select(ToLine).ToList();
         var otherAssets         = assetAccts.Where(a => a.AccountSubType == AccountSubType.OtherAsset).Select(ToLine).ToList();
-        var currentLiabilities  = liabilityAccts.Where(a => a.AccountSubType is AccountSubType.AccountsPayable or AccountSubType.CreditCard or AccountSubType.OtherCurrentLiability).Select(ToLine).ToList();
+        var currentLiabilities  = liabilityAccts
+            .Where(a => a.AccountSubType is AccountSubType.CreditCard or AccountSubType.OtherCurrentLiability
+                     || (!isCash && a.AccountSubType == AccountSubType.AccountsPayable))
+            .Select(ToLine).ToList();
         var longTermLiabilities = liabilityAccts.Where(a => a.AccountSubType == AccountSubType.LongTermLiability).Select(ToLine).ToList();
         var equityLines         = equityAccts.Select(ToLine).ToList();
 
@@ -247,6 +297,7 @@ public class FinancialReportService : IFinancialReportService
         {
             AsOf                = asOf,
             CompanyName         = companyName,
+            AccountingMethod    = accountingMethod,
             CurrentAssets       = currentAssets,
             FixedAssets         = fixedAssets,
             OtherAssets         = otherAssets,
@@ -518,6 +569,150 @@ public class FinancialReportService : IFinancialReportService
         };
     }
 
+    /// <inheritdoc/>
+    public async Task<ApAgingReportDto> GetApAgingAsync(int companyId, DateTime asOf)
+    {
+        var asOfEnd = asOf.AddDays(1).AddTicks(-1);
+        var companyName = await GetCompanyNameAsync(companyId);
+
+        var openBills = await _context.Bills
+            .Include(b => b.Vendor)
+            .Where(b => b.CompanyId == companyId
+                     && b.Status != BillStatus.Draft
+                     && b.Status != BillStatus.Voided
+                     && b.Status != BillStatus.Paid
+                     && b.BillDate <= asOfEnd
+                     && b.BalanceDue > 0)
+            .OrderBy(b => b.Vendor!.CompanyName)
+            .ThenBy(b => b.DueDate)
+            .ToListAsync();
+
+        static string AgingBucket(int d) => d switch
+        {
+            <= 0  => "current",
+            <= 30 => "1-30",
+            <= 60 => "31-60",
+            <= 90 => "61-90",
+            _     => "90+"
+        };
+
+        var vendorDtos = new List<ApAgingVendorDto>();
+
+        foreach (var grp in openBills.GroupBy(b => new { b.VendorId, b.Vendor!.CompanyName }))
+        {
+            var vendDto = new ApAgingVendorDto
+            {
+                VendorId   = grp.Key.VendorId,
+                VendorName = grp.Key.CompanyName
+            };
+
+            foreach (var bill in grp)
+            {
+                var balance     = bill.BalanceDue;
+                var daysOverdue = bill.DueDate.HasValue
+                    ? (int)(asOf - bill.DueDate.Value.Date).TotalDays
+                    : 0;
+
+                vendDto.Bills.Add(new ApAgingBillDto
+                {
+                    BillId     = bill.Id,
+                    BillNumber = bill.BillNumber,
+                    BillDate   = bill.BillDate,
+                    DueDate    = bill.DueDate,
+                    BalanceDue = balance,
+                    DaysOverdue = daysOverdue
+                });
+
+                switch (AgingBucket(daysOverdue))
+                {
+                    case "current": vendDto.TotalCurrent += balance; break;
+                    case "1-30":    vendDto.Total1to30   += balance; break;
+                    case "31-60":   vendDto.Total31to60  += balance; break;
+                    case "61-90":   vendDto.Total61to90  += balance; break;
+                    default:        vendDto.TotalOver90  += balance; break;
+                }
+            }
+
+            vendorDtos.Add(vendDto);
+        }
+
+        var sorted = vendorDtos.OrderByDescending(v => v.TotalBalance).ToList();
+
+        return new ApAgingReportDto
+        {
+            AsOf        = asOf,
+            CompanyName = companyName,
+            Vendors     = sorted,
+            TotalCurrent = sorted.Sum(v => v.TotalCurrent),
+            Total1to30   = sorted.Sum(v => v.Total1to30),
+            Total31to60  = sorted.Sum(v => v.Total31to60),
+            Total61to90  = sorted.Sum(v => v.Total61to90),
+            TotalOver90  = sorted.Sum(v => v.TotalOver90),
+        };
+    }
+
+    /// <inheritdoc/>
+    public async Task<TrialBalanceDto> GetTrialBalanceAsync(int companyId, DateTime asOf)
+    {
+        var companyName = await GetCompanyNameAsync(companyId);
+
+        var accounts = await _context.Accounts
+            .Where(a => a.CompanyId == companyId && a.IsActive)
+            .OrderBy(a => a.AccountNumber)
+            .ToListAsync();
+
+        var lines = new List<TrialBalanceLine>();
+
+        foreach (var acct in accounts)
+        {
+            if (acct.CurrentBalance == 0) continue;
+
+            var isDebitNormal = AccountingRules.IsNormalDebitBalance(acct.AccountSubType);
+            var line = new TrialBalanceLine
+            {
+                AccountId     = acct.Id,
+                AccountNumber = acct.AccountNumber,
+                AccountName   = acct.Name,
+                AccountType   = acct.AccountType
+            };
+
+            if (isDebitNormal)
+            {
+                // Normal debit: positive balance → Debit column; negative → Credit column (abnormal)
+                if (acct.CurrentBalance >= 0) line.DebitBalance  = acct.CurrentBalance;
+                else                          line.CreditBalance = -acct.CurrentBalance;
+            }
+            else
+            {
+                // Normal credit: positive balance → Credit column; negative → Debit column (abnormal)
+                if (acct.CurrentBalance >= 0) line.CreditBalance = acct.CurrentBalance;
+                else                          line.DebitBalance  = -acct.CurrentBalance;
+            }
+
+            lines.Add(line);
+        }
+
+        return new TrialBalanceDto
+        {
+            AsOf         = asOf,
+            CompanyName  = companyName,
+            Lines        = lines,
+            TotalDebits  = lines.Sum(l => l.DebitBalance),
+            TotalCredits = lines.Sum(l => l.CreditBalance),
+        };
+    }
+
+    /// <inheritdoc/>
+    public async Task<AccountingMethod> GetCompanyAccountingMethodAsync(int companyId)
+    {
+        if (companyId <= 0) return AccountingMethod.Accrual;
+        var method = await _context.Companies
+            .Where(c => c.Id == companyId)
+            .Select(c => (AccountingMethod?)c.AccountingMethod)
+            .FirstOrDefaultAsync();
+        return method ?? AccountingMethod.Accrual;
+    }
+
     /// <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

@@ -298,6 +298,28 @@ public class LedgerService : ILedgerService
                 });
         }
 
+        // ── 10. Journal Entry lines touching this account ──────────────────
+        var jeLines = await _context.JournalEntryLines
+            .Include(l => l.JournalEntry)
+            .Where(l => l.AccountId == accountId
+                     && l.JournalEntry.Status == JournalEntryStatus.Posted
+                     && l.JournalEntry.EntryDate >= fromDate
+                     && l.JournalEntry.EntryDate <= toDate)
+            .ToListAsync();
+
+        foreach (var line in jeLines)
+            entries.Add(new LedgerEntryDto
+            {
+                Date = line.JournalEntry.EntryDate,
+                Reference = line.JournalEntry.EntryNumber,
+                Source = "Journal Entry",
+                Description = line.Description ?? line.JournalEntry.Description,
+                Debit = line.DebitAmount,
+                Credit = line.CreditAmount,
+                LinkController = "JournalEntries",
+                LinkId = line.JournalEntry.Id
+            });
+
         // ── Sort and compute running balance ──────────────────────────────────
         entries = entries
             .OrderBy(e => e.Date)
@@ -306,7 +328,7 @@ public class LedgerService : ILedgerService
 
         // Derive normal-debit-balance flag from AccountSubType (more authoritative than AccountType,
         // since users could misconfigure AccountType while SubType is picked from a constrained list).
-        bool normalDebitBalance = IsNormalDebitBalance(account.AccountSubType);
+        bool normalDebitBalance = AccountingRules.IsNormalDebitBalance(account.AccountSubType);
 
         // Compute the balance before the selected period
         decimal priorBalance = await ComputePriorBalanceAsync(account, fromDate, to.Date, normalDebitBalance);
@@ -338,36 +360,6 @@ public class LedgerService : ILedgerService
         };
     }
 
-    /// <summary>
-    /// Returns <c>true</c> if the account sub-type has a normal debit balance (Assets, Expenses, COGS),
-    /// <c>false</c> for normal credit balance (Liabilities, Equity, Revenue).
-    /// <see cref="AccountSubType"/> is used rather than <see cref="PowderCoating.Core.Enums.AccountType"/>
-    /// because sub-type is constrained to a known set of values and cannot be misconfigured by a user,
-    /// whereas <c>AccountType</c> is a broader category that a user might set incorrectly.
-    /// Expense enum values are ≥ 50 by convention, allowing a catch-all range match.
-    /// </summary>
-    private static bool IsNormalDebitBalance(AccountSubType subType) => subType switch
-    {
-        // Asset subtypes → normal debit balance
-        AccountSubType.Cash
-            or AccountSubType.Checking
-            or AccountSubType.Savings
-            or AccountSubType.AccountsReceivable
-            or AccountSubType.Inventory
-            or AccountSubType.FixedAsset
-            or AccountSubType.OtherCurrentAsset
-            or AccountSubType.OtherAsset => true,
-
-        // COGS → normal debit balance
-        AccountSubType.CostOfGoodsSold => true,
-
-        // Expense subtypes (enum values ≥ 50) → normal debit balance
-        var st when (int)st >= 50 => true,
-
-        // Liability subtypes (AP, CreditCard, etc.), Equity, Revenue → normal credit balance
-        _ => false
-    };
-
     /// <summary>
     /// Computes the account balance on the day immediately before <paramref name="beforeDate"/>
     /// by summing all activity prior to that date across every transaction source and adding
@@ -375,7 +367,7 @@ public class LedgerService : ILedgerService
     /// date is on or before <paramref name="periodEnd"/> — a future-dated opening balance (e.g.
     /// from a mid-year chart-of-accounts migration) should not pollute earlier period reports.
     /// A null <c>OpeningBalanceDate</c> means the balance predates all transactions and always applies.
-    /// The sign convention follows <see cref="IsNormalDebitBalance"/>: debits increase debit-normal
+    /// The sign convention follows <see cref="AccountingRules.IsNormalDebitBalance"/>: debits increase debit-normal
     /// accounts and credits increase credit-normal accounts.
     /// </summary>
     private async Task<decimal> ComputePriorBalanceAsync(
@@ -459,6 +451,19 @@ public class LedgerService : ILedgerService
                 .SumAsync(bp => (decimal?)bp.Amount) ?? 0;
         }
 
+        // 10. Posted journal entry lines touching this account (prior to period)
+        debits += await _context.JournalEntryLines
+            .Where(l => l.AccountId == accountId
+                     && l.JournalEntry.Status == JournalEntryStatus.Posted
+                     && l.JournalEntry.EntryDate < beforeDate)
+            .SumAsync(l => (decimal?)l.DebitAmount) ?? 0;
+
+        credits += await _context.JournalEntryLines
+            .Where(l => l.AccountId == accountId
+                     && l.JournalEntry.Status == JournalEntryStatus.Posted
+                     && l.JournalEntry.EntryDate < beforeDate)
+            .SumAsync(l => (decimal?)l.CreditAmount) ?? 0;
+
         decimal netActivity = normalDebitBalance ? debits - credits : credits - debits;
 
         // Apply the opening balance if it was established on or before the end of the viewed period.

src/PowderCoating.Shared/Constants/AppConstants.cs

@@ -134,4 +134,42 @@ public static class AppConstants
         public const int Layer3MinJobs = 150;  // Minimum jobs with actual powder data before Layer 3 predictive features unlock
         public const int Layer2MinJobs = 10;   // Minimum for efficiency trending to be meaningful
     }
+
+    /// <summary>
+    /// String codes stored in the JobStatusLookup and QuoteStatusLookup tables.
+    /// Using constants here means a DB code rename only requires one code change,
+    /// not a grep-and-replace across every controller.
+    /// </summary>
+    public static class StatusCodes
+    {
+        public static class Job
+        {
+            public const string Pending          = "PENDING";
+            public const string Quoted           = "QUOTED";
+            public const string Approved         = "APPROVED";
+            public const string InPreparation    = "IN_PREPARATION";
+            public const string Sandblasting     = "SANDBLASTING";
+            public const string MaskingTaping    = "MASKING_TAPING";
+            public const string Cleaning         = "CLEANING";
+            public const string InOven           = "IN_OVEN";
+            public const string Coating          = "COATING";
+            public const string Curing           = "CURING";
+            public const string QualityCheck     = "QUALITY_CHECK";
+            public const string Completed        = "COMPLETED";
+            public const string ReadyForPickup   = "READY_FOR_PICKUP";
+            public const string Delivered        = "DELIVERED";
+            public const string OnHold           = "ON_HOLD";
+            public const string Cancelled        = "CANCELLED";
+        }
+
+        public static class Quote
+        {
+            public const string Draft     = "DRAFT";
+            public const string Sent      = "SENT";
+            public const string Approved  = "APPROVED";
+            public const string Rejected  = "REJECTED";
+            public const string Converted = "CONVERTED";
+            public const string Expired   = "EXPIRED";
+        }
+    }
 }

src/PowderCoating.Web/Controllers/AccountDataExportController.cs

@@ -3,6 +3,7 @@ using Microsoft.AspNetCore.Mvc;
 using Microsoft.EntityFrameworkCore;
 using OfficeOpenXml;
 using OfficeOpenXml.Style;
+using PowderCoating.Core.Entities;
 using PowderCoating.Infrastructure.Data;
 using PowderCoating.Shared.Constants;
 using System.Drawing;
@@ -207,6 +208,81 @@ public class AccountDataExportController : Controller
         writer.Write(content);
     }
 
+    // ── Data fetchers (single query per entity, superset of includes for both XLSX + CSV) ─────
+
+    /// <summary>
+    /// Fetches all non-deleted customers for the company, including <c>PricingTier</c> (needed by
+    /// the CSV path; harmlessly unused by the XLSX path). Bypasses the global tenant filter via
+    /// <c>IgnoreQueryFilters</c> because <c>ITenantContext</c> may be null for expired accounts.
+    /// </summary>
+    private Task<List<Customer>> FetchCustomersAsync(int companyId) =>
+        _db.Customers.AsNoTracking().IgnoreQueryFilters()
+            .Include(c => c.PricingTier)
+            .Where(c => c.CompanyId == companyId && !c.IsDeleted)
+            .OrderBy(c => c.CompanyName).ToListAsync();
+
+    /// <summary>Fetches all non-deleted jobs with Customer, JobStatus, and JobPriority included.</summary>
+    private Task<List<Job>> FetchJobsAsync(int companyId) =>
+        _db.Jobs.AsNoTracking().IgnoreQueryFilters()
+            .Include(j => j.Customer).Include(j => j.JobStatus).Include(j => j.JobPriority)
+            .Where(j => j.CompanyId == companyId && !j.IsDeleted)
+            .OrderByDescending(j => j.CreatedAt).ToListAsync();
+
+    /// <summary>
+    /// Fetches all non-deleted quotes with Customer and QuoteStatus included.
+    /// The XLSX path only needs QuoteStatus; the CSV path also uses Customer — the superset here
+    /// avoids a second query when both formats include this sheet in the same request.
+    /// </summary>
+    private Task<List<Quote>> FetchQuotesAsync(int companyId) =>
+        _db.Quotes.AsNoTracking().IgnoreQueryFilters()
+            .Include(q => q.Customer).Include(q => q.QuoteStatus)
+            .Where(q => q.CompanyId == companyId && !q.IsDeleted)
+            .OrderByDescending(q => q.QuoteDate).ToListAsync();
+
+    /// <summary>Fetches all non-deleted invoices with Customer included.</summary>
+    private Task<List<Invoice>> FetchInvoicesAsync(int companyId) =>
+        _db.Invoices.AsNoTracking().IgnoreQueryFilters()
+            .Include(i => i.Customer)
+            .Where(i => i.CompanyId == companyId && !i.IsDeleted)
+            .OrderByDescending(i => i.InvoiceDate).ToListAsync();
+
+    /// <summary>
+    /// Fetches all non-deleted inventory items with PrimaryVendor and InventoryCategory included.
+    /// Only the CSV path uses these navigations; XLSX reads only scalar fields but the join is cheap.
+    /// </summary>
+    private Task<List<InventoryItem>> FetchInventoryAsync(int companyId) =>
+        _db.InventoryItems.AsNoTracking().IgnoreQueryFilters()
+            .Include(i => i.PrimaryVendor).Include(i => i.InventoryCategory)
+            .Where(i => i.CompanyId == companyId && !i.IsDeleted)
+            .OrderBy(i => i.Name).ToListAsync();
+
+    /// <summary>Fetches all non-deleted equipment records for the company.</summary>
+    private Task<List<Equipment>> FetchEquipmentAsync(int companyId) =>
+        _db.Equipment.AsNoTracking().IgnoreQueryFilters()
+            .Where(e => e.CompanyId == companyId && !e.IsDeleted)
+            .OrderBy(e => e.EquipmentName).ToListAsync();
+
+    /// <summary>Fetches all non-deleted vendors for the company.</summary>
+    private Task<List<Vendor>> FetchVendorsAsync(int companyId) =>
+        _db.Vendors.AsNoTracking().IgnoreQueryFilters()
+            .Where(s => s.CompanyId == companyId && !s.IsDeleted)
+            .OrderBy(s => s.CompanyName).ToListAsync();
+
+    /// <summary>Fetches all non-deleted shop workers for the company.</summary>
+    private Task<List<ShopWorker>> FetchShopWorkersAsync(int companyId) =>
+        _db.ShopWorkers.AsNoTracking().IgnoreQueryFilters()
+            .Where(w => w.CompanyId == companyId && !w.IsDeleted)
+            .OrderBy(w => w.Name).ToListAsync();
+
+    /// <summary>
+    /// Fetches all users for the company. <c>IsDeleted</c> is intentionally omitted because
+    /// Identity users use <c>IsActive = false</c> for soft-deletion, not the base-entity flag.
+    /// </summary>
+    private Task<List<ApplicationUser>> FetchUsersAsync(int companyId) =>
+        _db.Users.AsNoTracking().IgnoreQueryFilters()
+            .Where(u => u.CompanyId == companyId)
+            .OrderBy(u => u.LastName).ToListAsync();
+
     // ── Sheet builders ───────────────────────────────────────────────────────
 
     /// <summary>
@@ -226,16 +302,9 @@ public class AccountDataExportController : Controller
         ws.Cells[1, 1, 3, 1].Style.Font.Bold = true;
     }
 
-    /// <summary>
-    /// Adds a "Customers" worksheet with one row per non-deleted customer belonging to the
-    /// authenticated user's company.  <c>IgnoreQueryFilters()</c> bypasses the global EF
-    /// multi-tenancy filter (which relies on <c>ITenantContext</c>) in favour of the explicit
-    /// <c>CompanyId == companyId</c> predicate, making the filter independent of middleware state.
-    /// </summary>
     private async Task AddCustomersSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Customers.AsNoTracking().IgnoreQueryFilters()
-            .Where(c => c.CompanyId == companyId && !c.IsDeleted).OrderBy(c => c.CompanyName).ToListAsync();
+        var data = await FetchCustomersAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Customers");
         var headers = new[] { "ID", "Company Name", "First Name", "Last Name", "Email", "Phone",
                                "Commercial", "City", "State", "Active", "Credit Limit", "Current Balance", "Created At" };
@@ -256,18 +325,13 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Adds a "Jobs" worksheet with one row per non-deleted job belonging to the company.
-    /// Job status and priority are lookup-table entities (not enums) stored in
-    /// <c>JobStatusLookup</c> and a parallel priority table; they are eagerly loaded so their
-    /// <c>DisplayName</c> property is available without additional queries.
-    /// If a lookup navigation is null (data anomaly), the raw FK integer is written as a fallback.
+    /// Adds a "Jobs" worksheet. Job status and priority are lookup-table entities (not enums);
+    /// they are eagerly loaded by <see cref="FetchJobsAsync"/> so their <c>DisplayName</c> is
+    /// available without N+1 queries. Falls back to the raw FK integer on data anomalies.
     /// </summary>
     private async Task AddJobsSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Jobs.AsNoTracking().IgnoreQueryFilters()
-            .Where(j => j.CompanyId == companyId && !j.IsDeleted)
-            .Include(j => j.Customer).Include(j => j.JobStatus).Include(j => j.JobPriority)
-            .OrderByDescending(j => j.CreatedAt).ToListAsync();
+        var data = await FetchJobsAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Jobs");
         var headers = new[] { "ID", "Job Number", "Customer", "Status", "Priority",
                                "Description", "Due Date", "Final Price", "Created At" };
@@ -289,16 +353,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Adds a "Quotes" worksheet with one row per non-deleted quote belonging to the company.
-    /// Prospect-only quotes (before they are linked to a customer record) show
-    /// <c>ProspectCompanyName</c>; fully linked quotes fall back to the customer FK integer when
-    /// the navigation cannot be resolved — ensuring no row has a blank identifier column.
+    /// Adds a "Quotes" worksheet. Prospect-only quotes show <c>ProspectCompanyName</c>;
+    /// fully linked quotes fall back to <c>Customer #{id}</c> when the navigation is null.
     /// </summary>
     private async Task AddQuotesSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Quotes.AsNoTracking().IgnoreQueryFilters()
-            .Where(q => q.CompanyId == companyId && !q.IsDeleted)
-            .Include(q => q.QuoteStatus).OrderByDescending(q => q.QuoteDate).ToListAsync();
+        var data = await FetchQuotesAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Quotes");
         var headers = new[] { "ID", "Quote Number", "Customer / Prospect", "Status",
                                "Quote Date", "Expiration Date", "Subtotal", "Tax", "Total" };
@@ -317,16 +377,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Adds an "Invoices" worksheet with one row per non-deleted invoice belonging to the company.
-    /// <c>BalanceDue</c> is a computed property (<c>Total - AmountPaid</c>) reflecting partial
-    /// payment state without an additional aggregation query.
-    /// Eagerly loads <c>Customer</c> so the customer name is available for the display column.
+    /// Adds an "Invoices" worksheet. <c>BalanceDue</c> is a computed property on the entity
+    /// (<c>Total - AmountPaid</c>) so no extra aggregation query is needed.
     /// </summary>
     private async Task AddInvoicesSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Invoices.AsNoTracking().IgnoreQueryFilters()
-            .Where(i => i.CompanyId == companyId && !i.IsDeleted)
-            .Include(i => i.Customer).OrderByDescending(i => i.InvoiceDate).ToListAsync();
+        var data = await FetchInvoicesAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Invoices");
         var headers = new[] { "ID", "Invoice #", "Customer", "Status", "Invoice Date",
                                "Due Date", "Subtotal", "Tax", "Total", "Amount Paid", "Balance Due" };
@@ -348,15 +404,9 @@ public class AccountDataExportController : Controller
         AutoFit(ws, headers.Length);
     }
 
-    /// <summary>
-    /// Adds an "Inventory" worksheet with one row per non-deleted inventory item for the company.
-    /// Items are ordered alphabetically so the exported list matches the order users typically
-    /// see in the application's inventory index view.
-    /// </summary>
     private async Task AddInventorySheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.InventoryItems.AsNoTracking().IgnoreQueryFilters()
-            .Where(i => i.CompanyId == companyId && !i.IsDeleted).OrderBy(i => i.Name).ToListAsync();
+        var data = await FetchInventoryAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Inventory");
         var headers = new[] { "ID", "Name", "SKU", "Category", "Qty on Hand",
                                "Unit", "Unit Cost", "Reorder Point", "Manufacturer", "Color" };
@@ -373,14 +423,9 @@ public class AccountDataExportController : Controller
         AutoFit(ws, headers.Length);
     }
 
-    /// <summary>
-    /// Adds an "Equipment" worksheet with one row per non-deleted equipment record for the company.
-    /// Equipment status is stored as an enum and serialised via <c>ToString()</c> for a readable label.
-    /// </summary>
     private async Task AddEquipmentSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Equipment.AsNoTracking().IgnoreQueryFilters()
-            .Where(e => e.CompanyId == companyId && !e.IsDeleted).OrderBy(e => e.EquipmentName).ToListAsync();
+        var data = await FetchEquipmentAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Equipment");
         var headers = new[] { "ID", "Name", "Type", "Serial Number", "Model",
                                "Status", "Purchase Date", "Purchase Price", "Next Maintenance" };
@@ -398,13 +443,9 @@ public class AccountDataExportController : Controller
         AutoFit(ws, headers.Length);
     }
 
-    /// <summary>
-    /// Adds a "Vendors" worksheet with one row per non-deleted vendor for the company.
-    /// </summary>
     private async Task AddVendorsSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Vendors.AsNoTracking().IgnoreQueryFilters()
-            .Where(s => s.CompanyId == companyId && !s.IsDeleted).OrderBy(s => s.CompanyName).ToListAsync();
+        var data = await FetchVendorsAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Vendors");
         var headers = new[] { "ID", "Company Name", "Contact", "Email", "Phone", "City", "State", "Preferred", "Active" };
         WriteHeader(ws, headers, hdr);
@@ -421,13 +462,9 @@ public class AccountDataExportController : Controller
         AutoFit(ws, headers.Length);
     }
 
-    /// <summary>
-    /// Adds a "Shop Workers" worksheet with one row per non-deleted shop worker for the company.
-    /// </summary>
     private async Task AddShopWorkersSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.ShopWorkers.AsNoTracking().IgnoreQueryFilters()
-            .Where(w => w.CompanyId == companyId && !w.IsDeleted).OrderBy(w => w.Name).ToListAsync();
+        var data = await FetchShopWorkersAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Shop Workers");
         var headers = new[] { "ID", "Name", "Role", "Phone", "Email", "Active", "Notes" };
         WriteHeader(ws, headers, hdr);
@@ -443,16 +480,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Adds a "Users" worksheet with one row per user belonging to the company.
-    /// The <c>IsDeleted</c> predicate is intentionally omitted because ASP.NET Identity users
-    /// use <c>IsActive = false</c> as their soft-deletion mechanism, not the base-entity
-    /// <c>IsDeleted</c> flag.  All users (active and inactive) are included so the export
-    /// provides a complete workforce record for compliance and audit purposes.
+    /// Adds a "Users" worksheet. All users (active and inactive) are included because Identity
+    /// uses <c>IsActive = false</c> for soft-deletion; <c>IsDeleted</c> is not applicable here.
     /// </summary>
     private async Task AddUsersSheet(ExcelPackage pkg, int companyId, Color hdr)
     {
-        var data = await _db.Users.AsNoTracking().IgnoreQueryFilters()
-            .Where(u => u.CompanyId == companyId).OrderBy(u => u.LastName).ToListAsync();
+        var data = await FetchUsersAsync(companyId);
         var ws = pkg.Workbook.Worksheets.Add("Users");
         var headers = new[] { "ID", "First Name", "Last Name", "Email", "Role", "Active", "Hire Date", "Last Login", "Created At" };
         WriteHeader(ws, headers, hdr);
@@ -472,15 +505,12 @@ public class AccountDataExportController : Controller
     // ── CSV builders ─────────────────────────────────────────────────────────
 
     /// <summary>
-    /// Builds the customers CSV string for the company.
-    /// Column names match <see cref="CustomerImportDto"/> exactly so the file can be re-imported
+    /// Column names match <c>CustomerImportDto</c> exactly so the file can be re-imported
     /// via Tools → Bulk Import without any manual header editing.
     /// </summary>
     private async Task<string> BuildCustomersCsv(int companyId)
     {
-        var data = await _db.Customers.AsNoTracking().IgnoreQueryFilters()
-            .Include(c => c.PricingTier)
-            .Where(c => c.CompanyId == companyId && !c.IsDeleted).OrderBy(c => c.CompanyName).ToListAsync();
+        var data = await FetchCustomersAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("CompanyName,ContactFirstName,ContactLastName,Email,Phone,MobilePhone,Address,City,State,ZipCode,Country,CustomerType,PricingTierCode,CreditLimit,PaymentTerms,TaxExempt,TaxId,IsActive,Notes");
         foreach (var c in data)
@@ -492,16 +522,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Builds the jobs CSV string for the company.
-    /// Column names match <see cref="JobImportDto"/> exactly so the file can be re-imported.
-    /// CustomerEmail is included (not the display name) because the importer resolves the customer FK by email.
+    /// Column names match <c>JobImportDto</c> exactly so the file can be re-imported.
+    /// CustomerEmail is used (not display name) because the importer resolves the customer FK by email.
     /// </summary>
     private async Task<string> BuildJobsCsv(int companyId)
     {
-        var data = await _db.Jobs.AsNoTracking().IgnoreQueryFilters()
-            .Where(j => j.CompanyId == companyId && !j.IsDeleted)
-            .Include(j => j.Customer).Include(j => j.JobStatus).Include(j => j.JobPriority)
-            .OrderByDescending(j => j.CreatedAt).ToListAsync();
+        var data = await FetchJobsAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("JobNumber,CustomerEmail,CustomerName,Status,Priority,ScheduledDate,DueDate,FinalPrice,CustomerPO,SpecialInstructions,Notes");
         foreach (var j in data)
@@ -514,15 +540,10 @@ public class AccountDataExportController : Controller
         return sb.ToString();
     }
 
-    /// <summary>
-    /// Builds the quotes CSV string for the company.
-    /// Column names match <see cref="QuoteImportDto"/> exactly so the file can be re-imported.
-    /// </summary>
+    /// <summary>Column names match <c>QuoteImportDto</c> exactly so the file can be re-imported.</summary>
     private async Task<string> BuildQuotesCsv(int companyId)
     {
-        var data = await _db.Quotes.AsNoTracking().IgnoreQueryFilters()
-            .Where(q => q.CompanyId == companyId && !q.IsDeleted)
-            .Include(q => q.Customer).Include(q => q.QuoteStatus).OrderByDescending(q => q.QuoteDate).ToListAsync();
+        var data = await FetchQuotesAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("QuoteNumber,CustomerEmail,CustomerName,ProspectCompany,ProspectContact,ProspectEmail,ProspectPhone,Status,QuoteDate,ExpirationDate,Subtotal,TaxAmount,Total,Notes,TermsAndConditions");
         foreach (var q in data)
@@ -536,15 +557,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Builds the invoices CSV string for the company, ordered newest-first.
     /// Customer name resolution mirrors the XLSX sheet: company name preferred, with
     /// first+last name concatenation as the fallback for non-commercial customers.
     /// </summary>
     private async Task<string> BuildInvoicesCsv(int companyId)
     {
-        var data = await _db.Invoices.AsNoTracking().IgnoreQueryFilters()
-            .Where(i => i.CompanyId == companyId && !i.IsDeleted)
-            .Include(i => i.Customer).OrderByDescending(i => i.InvoiceDate).ToListAsync();
+        var data = await FetchInvoicesAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("ID,Invoice #,Customer,Status,Invoice Date,Due Date,Subtotal,Tax,Total,Amount Paid,Balance Due");
         foreach (var inv in data)
@@ -557,16 +575,10 @@ public class AccountDataExportController : Controller
         return sb.ToString();
     }
 
-    /// <summary>
-    /// Builds the inventory CSV string for the company.
-    /// Column names match <see cref="InventoryItemImportDto"/> exactly so the file can be re-imported.
-    /// </summary>
+    /// <summary>Column names match <c>InventoryItemImportDto</c> exactly so the file can be re-imported.</summary>
     private async Task<string> BuildInventoryCsv(int companyId)
     {
-        var data = await _db.InventoryItems.AsNoTracking().IgnoreQueryFilters()
-            .Include(i => i.PrimaryVendor)
-            .Include(i => i.InventoryCategory)
-            .Where(i => i.CompanyId == companyId && !i.IsDeleted).OrderBy(i => i.Name).ToListAsync();
+        var data = await FetchInventoryAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("SKU,ItemName,Description,CategoryName,Manufacturer,ManufacturerPartNumber,ColorName,ColorCode,Finish,VendorName,VendorPartNumber,QuantityInStock,UnitOfMeasure,UnitCost,LastPurchasePrice,ReorderPoint,ReorderQuantity,MinimumStock,MaximumStock,CoverageSqFtPerLb,TransferEfficiencyPct,Location,IsActive,Notes");
         foreach (var i in data)
@@ -577,14 +589,10 @@ public class AccountDataExportController : Controller
         return sb.ToString();
     }
 
-    /// <summary>
-    /// Builds the equipment CSV string for the company.
-    /// Column names match <see cref="EquipmentImportDto"/> exactly so the file can be re-imported.
-    /// </summary>
+    /// <summary>Column names match <c>EquipmentImportDto</c> exactly so the file can be re-imported.</summary>
     private async Task<string> BuildEquipmentCsv(int companyId)
     {
-        var data = await _db.Equipment.AsNoTracking().IgnoreQueryFilters()
-            .Where(e => e.CompanyId == companyId && !e.IsDeleted).OrderBy(e => e.EquipmentName).ToListAsync();
+        var data = await FetchEquipmentAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("EquipmentName,EquipmentNumber,EquipmentType,Manufacturer,Model,SerialNumber,PurchaseDate,PurchasePrice,WarrantyExpiration,Location,RecommendedMaintenanceIntervalDays,Status,IsActive,Notes");
         foreach (var e in data)
@@ -592,14 +600,10 @@ public class AccountDataExportController : Controller
         return sb.ToString();
     }
 
-    /// <summary>
-    /// Builds the vendors CSV string for the company.
-    /// Column names match <see cref="VendorImportDto"/> exactly so the file can be re-imported.
-    /// </summary>
+    /// <summary>Column names match <c>VendorImportDto</c> exactly so the file can be re-imported.</summary>
     private async Task<string> BuildVendorsCsv(int companyId)
     {
-        var data = await _db.Vendors.AsNoTracking().IgnoreQueryFilters()
-            .Where(s => s.CompanyId == companyId && !s.IsDeleted).OrderBy(s => s.CompanyName).ToListAsync();
+        var data = await FetchVendorsAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("CompanyName,ContactName,Email,Phone,Address,City,State,ZipCode,Country,Website,AccountNumber,TaxId,PaymentTerms,CreditLimit,IsPreferred,IsActive,Notes");
         foreach (var s in data)
@@ -607,14 +611,10 @@ public class AccountDataExportController : Controller
         return sb.ToString();
     }
 
-    /// <summary>
-    /// Builds the shop workers CSV string for the company.
-    /// Column names match <see cref="ShopWorkerImportDto"/> exactly so the file can be re-imported.
-    /// </summary>
+    /// <summary>Column names match <c>ShopWorkerImportDto</c> exactly so the file can be re-imported.</summary>
     private async Task<string> BuildShopWorkersCsv(int companyId)
     {
-        var data = await _db.ShopWorkers.AsNoTracking().IgnoreQueryFilters()
-            .Where(w => w.CompanyId == companyId && !w.IsDeleted).OrderBy(w => w.Name).ToListAsync();
+        var data = await FetchShopWorkersAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("Name,Role,Phone,Email,IsActive,Notes");
         foreach (var w in data)
@@ -623,15 +623,12 @@ public class AccountDataExportController : Controller
     }
 
     /// <summary>
-    /// Builds the users CSV string for the company.
-    /// Like <see cref="AddUsersSheet"/>, the <c>IsDeleted</c> predicate is omitted because
-    /// Identity users use <c>IsActive</c> for soft-deletion; all users are exported for
-    /// completeness and compliance.
+    /// All users (active and inactive) are exported for completeness and compliance — mirrors
+    /// the reasoning in <see cref="AddUsersSheet"/> and <see cref="FetchUsersAsync"/>.
     /// </summary>
     private async Task<string> BuildUsersCsv(int companyId)
     {
-        var data = await _db.Users.AsNoTracking().IgnoreQueryFilters()
-            .Where(u => u.CompanyId == companyId).OrderBy(u => u.LastName).ToListAsync();
+        var data = await FetchUsersAsync(companyId);
         var sb = new StringBuilder();
         sb.AppendLine("ID,First Name,Last Name,Email,Role,Active,Hire Date,Last Login,Created At");
         foreach (var u in data)

src/PowderCoating.Web/Controllers/AiQuickQuoteController.cs

@@ -1,4 +1,4 @@
-using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Identity;
 using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.RateLimiting;
@@ -102,7 +102,7 @@ public class AiQuickQuoteController : Controller
         var walkIn = await GetOrCreateWalkInCustomerAsync(companyId);
 
         // Draft status — nullable FK, gracefully absent if lookup not seeded
-        var draftStatus = await _unitOfWork.QuoteStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == "DRAFT");
+        var draftStatus = await _unitOfWork.QuoteStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == AppConstants.StatusCodes.Quote.Draft);
 
         var quoteNumber = await GenerateQuoteNumberAsync(companyId);
         var now = DateTime.UtcNow;

src/PowderCoating.Web/Controllers/AppointmentsController.cs

@@ -1,4 +1,4 @@
-using AutoMapper;
+using AutoMapper;
 using PowderCoating.Shared.Constants;
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Identity;
@@ -117,14 +117,7 @@ public class AppointmentsController : Controller
             // Map to DTOs
             var appointmentDtos = _mapper.Map<List<AppointmentListDto>>(items);
 
-            // Create paged result
-            var pagedResult = new PagedResult<AppointmentListDto>
-            {
-                Items = appointmentDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<AppointmentListDto>.From(gridRequest, appointmentDtos, totalCount);
 
             // Set ViewBag
             ViewBag.SearchTerm = searchTerm;
@@ -550,7 +543,7 @@ public class AppointmentsController : Controller
                 j => j.Customer,
                 j => j.JobStatus);
 
-            var terminalCodes = new[] { "COMPLETED", "DELIVERED", "CANCELLED" };
+            var terminalCodes = new[] { AppConstants.StatusCodes.Job.Completed, AppConstants.StatusCodes.Job.Delivered, AppConstants.StatusCodes.Job.Cancelled };
             var jobsInRange = allJobs.Where(j =>
                 !terminalCodes.Contains(j.JobStatus.StatusCode) &&
                 ((j.ScheduledDate.HasValue && j.ScheduledDate.Value.Date >= start.Date && j.ScheduledDate.Value.Date <= end.Date) ||
@@ -625,16 +618,16 @@ public class AppointmentsController : Controller
 
         return statusCode switch
         {
-            "PENDING" or "QUOTED"                                    => "#6c757d", // Gray
+            AppConstants.StatusCodes.Job.Pending or "QUOTED"                                    => "#6c757d", // Gray
             "APPROVED"                                               => "#0dcaf0", // Cyan
-            "IN_PREPARATION" or "SANDBLASTING" or
-            "MASKING_TAPING" or "CLEANING"                          => "#0d6efd", // Blue
-            "IN_OVEN" or "CURING"                                    => "#fd7e14", // Orange
-            "COATING"                                                => "#6610f2", // Indigo
-            "QUALITY_CHECK"                                          => "#20c997", // Teal
-            "COMPLETED" or "DELIVERED" or "READY_FOR_PICKUP"        => "#198754", // Green
-            "ON_HOLD"                                                => "#ffc107", // Yellow
-            "CANCELLED"                                              => "#adb5bd", // Light gray
+            AppConstants.StatusCodes.Job.InPreparation or AppConstants.StatusCodes.Job.Sandblasting or
+            AppConstants.StatusCodes.Job.MaskingTaping or AppConstants.StatusCodes.Job.Cleaning                          => "#0d6efd", // Blue
+            AppConstants.StatusCodes.Job.InOven or AppConstants.StatusCodes.Job.Curing                                    => "#fd7e14", // Orange
+            AppConstants.StatusCodes.Job.Coating                                                => "#6610f2", // Indigo
+            AppConstants.StatusCodes.Job.QualityCheck                                          => "#20c997", // Teal
+            AppConstants.StatusCodes.Job.Completed or AppConstants.StatusCodes.Job.Delivered or AppConstants.StatusCodes.Job.ReadyForPickup        => "#198754", // Green
+            AppConstants.StatusCodes.Job.OnHold                                                => "#ffc107", // Yellow
+            AppConstants.StatusCodes.Job.Cancelled                                              => "#adb5bd", // Light gray
             _ => "#0d6efd"
         };
     }
@@ -752,7 +745,7 @@ public class AppointmentsController : Controller
     {
         try
         {
-            var terminalCodes = new[] { "COMPLETED", "DELIVERED", "CANCELLED" };
+            var terminalCodes = new[] { AppConstants.StatusCodes.Job.Completed, AppConstants.StatusCodes.Job.Delivered, AppConstants.StatusCodes.Job.Cancelled };
             var allJobs = await _unitOfWork.Jobs.GetAllAsync(false,
                 j => j.Customer, j => j.JobStatus, j => j.JobItems);
 
@@ -876,27 +869,18 @@ public class AppointmentsController : Controller
     /// </summary>
     private async Task<string> GenerateAppointmentNumberAsync()
     {
-        var now = DateTime.UtcNow;
-        var prefix = $"APT-{now:yyMM}-";
-
-        // Get all appointments for current month (including soft-deleted)
-        var allAppointments = await _unitOfWork.Appointments.GetAllAsync(ignoreQueryFilters: true);
-
-        var monthAppointments = allAppointments
-            .Where(a => a.AppointmentNumber.StartsWith(prefix))
+        var prefix = $"APT-{DateTime.UtcNow:yyMM}-";
+        var last = (await _unitOfWork.Appointments.FindAsync(
+                a => a.AppointmentNumber.StartsWith(prefix), ignoreQueryFilters: true))
             .OrderByDescending(a => a.AppointmentNumber)
-            .ToList();
+            .Select(a => a.AppointmentNumber)
+            .FirstOrDefault();
 
-        var lastNumber = 0;
-        if (monthAppointments.Any())
-        {
-            var lastAppointmentNumber = monthAppointments.First().AppointmentNumber;
-            var numberPart = lastAppointmentNumber.Split('-').Last();
-            int.TryParse(numberPart, out lastNumber);
-        }
+        int next = 1;
+        if (last != null && int.TryParse(last[prefix.Length..], out int num))
+            next = num + 1;
 
-        var newNumber = lastNumber + 1;
-        return $"{prefix}{newNumber:D4}";
+        return $"{prefix}{next:D4}";
     }
 
     /// <summary>

src/PowderCoating.Web/Controllers/BankReconciliationsController.cs

@@ -0,0 +1,303 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.Rendering;
+using Microsoft.EntityFrameworkCore;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+using PowderCoating.Core.Interfaces;
+using PowderCoating.Shared.Constants;
+
+namespace PowderCoating.Web.Controllers;
+
+[Authorize(Policy = AppConstants.Policies.CanViewData)]
+public class BankReconciliationsController : Controller
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly ITenantContext _tenantContext;
+
+    public BankReconciliationsController(
+        IUnitOfWork unitOfWork,
+        ITenantContext tenantContext)
+    {
+        _unitOfWork = unitOfWork;
+        _tenantContext = tenantContext;
+    }
+
+    private bool AllowAccounting() =>
+        User.IsInRole("SuperAdmin") || User.IsInRole("Administrator") || User.IsInRole("Manager");
+
+    // ── Index ────────────────────────────────────────────────────────────────
+
+    /// <summary>Lists all reconciliation sessions for the company, newest first.</summary>
+    public async Task<IActionResult> Index()
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        var all = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.CompanyId == companyId,
+            false,
+            br => br.Account))
+            .OrderByDescending(br => br.StatementDate)
+            .ThenByDescending(br => br.Id)
+            .ToList();
+
+        return View(all);
+    }
+
+    // ── Create ───────────────────────────────────────────────────────────────
+
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    public async Task<IActionResult> Create()
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+        await PopulateAccountDropdownAsync();
+        return View(new BankReconciliation { StatementDate = DateTime.Today });
+    }
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Create(BankReconciliation model)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        // Set beginning balance from last completed reconciliation for this account, or 0
+        var lastCompleted = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.CompanyId == companyId
+               && br.AccountId == model.AccountId
+               && br.Status == BankReconciliationStatus.Completed))
+            .OrderByDescending(br => br.StatementDate)
+            .FirstOrDefault();
+
+        model.BeginningBalance = lastCompleted?.EndingBalance ?? 0;
+        model.Status = BankReconciliationStatus.InProgress;
+
+        await _unitOfWork.BankReconciliations.AddAsync(model);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = "Reconciliation started.";
+        return RedirectToAction(nameof(Reconcile), new { id = model.Id });
+    }
+
+    // ── Reconcile (Working View) ──────────────────────────────────────────────
+
+    /// <summary>
+    /// Main working view. Shows all uncleared transactions for the account up to StatementDate
+    /// in two sections (deposits/credits and payments/debits) with checkboxes.
+    /// Running cleared balance and difference update via JS as the user checks items.
+    /// </summary>
+    public async Task<IActionResult> Reconcile(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var recon = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.Id == id,
+            false,
+            br => br.Account))
+            .FirstOrDefault();
+
+        if (recon == null) return NotFound();
+        if (recon.Status == BankReconciliationStatus.Completed)
+            return RedirectToAction(nameof(Report), new { id });
+
+        var accountId     = recon.AccountId;
+        var statementDate = recon.StatementDate;
+
+        // Customer payments deposited to this account
+        var deposits = (await _unitOfWork.Payments.FindAsync(
+            p => p.DepositAccountId == accountId && p.PaymentDate <= statementDate))
+            .Select(p => new ReconciliationItem
+            {
+                EntityType  = "Payment",
+                EntityId    = p.Id,
+                Date        = p.PaymentDate,
+                Reference   = p.Reference ?? $"PMT-{p.Id}",
+                Description = $"Payment #{p.InvoiceId}",
+                Amount      = p.Amount,
+                IsCleared   = p.IsCleared
+            }).ToList();
+
+        // Bill payments out of this account (debits — shown as negative in deposits)
+        var billPayments = (await _unitOfWork.BillPayments.FindAsync(
+            bp => bp.BankAccountId == accountId && bp.PaymentDate <= statementDate))
+            .Select(bp => new ReconciliationItem
+            {
+                EntityType  = "BillPayment",
+                EntityId    = bp.Id,
+                Date        = bp.PaymentDate,
+                Reference   = bp.PaymentNumber,
+                Description = bp.Memo ?? bp.BillId.ToString(),
+                Amount      = bp.Amount,
+                IsCleared   = bp.IsCleared
+            }).ToList();
+
+        // Direct expenses out of this account
+        var expenses = (await _unitOfWork.Expenses.FindAsync(
+            e => e.PaymentAccountId == accountId && e.Date <= statementDate))
+            .Select(e => new ReconciliationItem
+            {
+                EntityType  = "Expense",
+                EntityId    = e.Id,
+                Date        = e.Date,
+                Reference   = e.ExpenseNumber,
+                Description = e.Memo ?? string.Empty,
+                Amount      = e.Amount,
+                IsCleared   = e.IsCleared
+            }).ToList();
+
+        ViewBag.Recon      = recon;
+        ViewBag.Deposits   = deposits;
+        ViewBag.Payments   = billPayments.Concat(expenses).OrderBy(p => p.Date).ToList();
+
+        return View();
+    }
+
+    // ── ToggleCleared (AJAX) ─────────────────────────────────────────────────
+
+    /// <summary>
+    /// AJAX endpoint. Marks a Payment, BillPayment, or Expense as cleared/uncleared.
+    /// Returns updated running totals as JSON.
+    /// </summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> ToggleCleared(
+        int reconId, string entityType, int entityId, bool isCleared)
+    {
+        if (!AllowAccounting()) return Forbid();
+
+        var recon = await _unitOfWork.BankReconciliations.GetByIdAsync(reconId);
+        if (recon == null) return NotFound();
+
+        var now = isCleared ? DateTime.UtcNow : (DateTime?)null;
+
+        switch (entityType)
+        {
+            case "Payment":
+                var payment = await _unitOfWork.Payments.GetByIdAsync(entityId);
+                if (payment != null) { payment.IsCleared = isCleared; payment.ClearedDate = now; }
+                break;
+            case "BillPayment":
+                var bp = await _unitOfWork.BillPayments.GetByIdAsync(entityId);
+                if (bp != null) { bp.IsCleared = isCleared; bp.ClearedDate = now; }
+                break;
+            case "Expense":
+                var exp = await _unitOfWork.Expenses.GetByIdAsync(entityId);
+                if (exp != null) { exp.IsCleared = isCleared; exp.ClearedDate = now; }
+                break;
+        }
+
+        await _unitOfWork.CompleteAsync();
+        return Ok(new { success = true });
+    }
+
+    // ── Complete ─────────────────────────────────────────────────────────────
+
+    /// <summary>Completes the reconciliation. Only allowed when Difference == 0.00.</summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Complete(int id, decimal difference)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        if (Math.Abs(difference) > 0.005m)
+        {
+            TempData["Error"] = $"Cannot complete: difference is {difference:C}. Must be $0.00.";
+            return RedirectToAction(nameof(Reconcile), new { id });
+        }
+
+        var recon = await _unitOfWork.BankReconciliations.GetByIdAsync(id);
+        if (recon == null) return NotFound();
+
+        recon.Status      = BankReconciliationStatus.Completed;
+        recon.CompletedAt = DateTime.UtcNow;
+        recon.CompletedBy = User.Identity?.Name;
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = "Reconciliation completed.";
+        return RedirectToAction(nameof(Report), new { id });
+    }
+
+    // ── Report ────────────────────────────────────────────────────────────────
+
+    /// <summary>Printable view of a completed reconciliation.</summary>
+    public async Task<IActionResult> Report(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var recon = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.Id == id,
+            false,
+            br => br.Account))
+            .FirstOrDefault();
+
+        if (recon == null) return NotFound();
+
+        var accountId = recon.AccountId;
+
+        var clearedDeposits = (await _unitOfWork.Payments.FindAsync(
+            p => p.DepositAccountId == accountId && p.IsCleared && p.PaymentDate <= recon.StatementDate))
+            .ToList();
+
+        var clearedPayments = new List<ReconciliationItem>();
+        (await _unitOfWork.BillPayments.FindAsync(
+            bp => bp.BankAccountId == accountId && bp.IsCleared && bp.PaymentDate <= recon.StatementDate))
+            .ToList()
+            .ForEach(bp => clearedPayments.Add(new ReconciliationItem
+            {
+                EntityType  = "BillPayment", EntityId = bp.Id, Date = bp.PaymentDate,
+                Reference   = bp.PaymentNumber, Amount = bp.Amount, IsCleared = true
+            }));
+        (await _unitOfWork.Expenses.FindAsync(
+            e => e.PaymentAccountId == accountId && e.IsCleared && e.Date <= recon.StatementDate))
+            .ToList()
+            .ForEach(e => clearedPayments.Add(new ReconciliationItem
+            {
+                EntityType  = "Expense", EntityId = e.Id, Date = e.Date,
+                Reference   = e.ExpenseNumber, Amount = e.Amount, IsCleared = true
+            }));
+
+        ViewBag.ClearedDeposits = clearedDeposits;
+        ViewBag.ClearedPayments = clearedPayments.OrderBy(p => p.Date).ToList();
+
+        return View(recon);
+    }
+
+    // ── Helpers ──────────────────────────────────────────────────────────────
+
+    private async Task PopulateAccountDropdownAsync()
+    {
+        var accounts = await _unitOfWork.Accounts.FindAsync(
+            a => a.IsActive
+              && (a.AccountSubType == AccountSubType.Checking
+               || a.AccountSubType == AccountSubType.Savings
+               || a.AccountSubType == AccountSubType.Cash));
+
+        ViewBag.AccountSelectList = accounts
+            .OrderBy(a => a.AccountNumber)
+            .Select(a => new SelectListItem
+            {
+                Value = a.Id.ToString(),
+                Text  = $"{a.AccountNumber} – {a.Name}"
+            })
+            .ToList();
+    }
+}
+
+/// <summary>View model for a single reconcileable transaction row.</summary>
+public class ReconciliationItem
+{
+    public string EntityType { get; set; } = string.Empty;
+    public int    EntityId   { get; set; }
+    public DateTime Date     { get; set; }
+    public string Reference  { get; set; } = string.Empty;
+    public string Description { get; set; } = string.Empty;
+    public decimal Amount    { get; set; }
+    public bool IsCleared    { get; set; }
+}

src/PowderCoating.Web/Controllers/BillsController.cs

@@ -8,6 +8,7 @@ using Microsoft.AspNetCore.Mvc.Rendering;
 using Microsoft.EntityFrameworkCore;
 using Microsoft.Extensions.Options;
 using PowderCoating.Application.Configuration;
+using PowderCoating.Application.Services;
 using PowderCoating.Application.DTOs.Accounting;
 using PowderCoating.Application.DTOs.AI;
 using PowderCoating.Application.Interfaces;
@@ -15,6 +16,7 @@ using PowderCoating.Core.Entities;
 using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces;
 using PowderCoating.Application.DTOs.PurchaseOrder;
+using PowderCoating.Web.Helpers;
 
 namespace PowderCoating.Web.Controllers;
 
@@ -319,83 +321,90 @@ public class BillsController : Controller
         try
         {
             var currentUser = await _userManager.GetUserAsync(User);
+            Bill? bill = null;
 
-            var bill = _mapper.Map<Bill>(dto);
-            bill.BillNumber = await GenerateBillNumberAsync();
-            bill.Status = BillStatus.Open;
-            bill.CompanyId = currentUser!.CompanyId;
-            bill.CreatedBy = currentUser.Email;
-
-            // Calculate financials
-            int order = 0;
-            foreach (var li in bill.LineItems)
+            // Bill entity, PO back-reference, and optional immediate payment all commit
+            // atomically so a payNow failure cannot leave a bill with no payment record.
+            await _unitOfWork.ExecuteInTransactionAsync(async () =>
             {
-                li.Amount = Math.Round(li.Quantity * li.UnitPrice, 2);
-                li.DisplayOrder = order++;
-                li.CompanyId = currentUser.CompanyId;
-            }
+                bill = _mapper.Map<Bill>(dto);
+                bill.BillNumber = await GenerateBillNumberAsync();
+                bill.Status = BillStatus.Open;
+                bill.CompanyId = currentUser!.CompanyId;
+                bill.CreatedBy = currentUser.Email;
 
-            bill.SubTotal = bill.LineItems.Sum(li => li.Amount);
-            bill.TaxAmount = Math.Round(bill.SubTotal * (dto.TaxPercent / 100m), 2);
-            bill.Total = bill.SubTotal + bill.TaxAmount;
+                // Calculate financials
+                int order = 0;
+                foreach (var li in bill.LineItems)
+                {
+                    li.Amount = Math.Round(li.Quantity * li.UnitPrice, 2);
+                    li.DisplayOrder = order++;
+                    li.CompanyId = currentUser.CompanyId;
+                }
 
-            await _unitOfWork.Bills.AddAsync(bill);
-            await _unitOfWork.CompleteAsync();
+                bill.SubTotal = bill.LineItems.Sum(li => li.Amount);
+                bill.TaxAmount = Math.Round(bill.SubTotal * (dto.TaxPercent / 100m), 2);
+                bill.Total = bill.SubTotal + bill.TaxAmount;
 
-            // Attach receipt file if provided
+                await _unitOfWork.Bills.AddAsync(bill);
+                await _unitOfWork.CompleteAsync();  // flush to get bill.Id
+
+                // Link bill back to source PO
+                if (dto.PurchaseOrderId > 0)
+                {
+                    var po = await _unitOfWork.PurchaseOrders.GetByIdAsync(dto.PurchaseOrderId!.Value);
+                    if (po != null)
+                    {
+                        po.BillId    = bill.Id;
+                        po.UpdatedAt = DateTime.UtcNow;
+                    }
+                }
+
+                // Record payment immediately if "already paid" was checked
+                if (payNow && paymentMethod.HasValue && bankAccountId.HasValue)
+                {
+                    var payment = new BillPayment
+                    {
+                        BillId        = bill.Id,
+                        VendorId      = bill.VendorId,
+                        PaymentNumber = await GeneratePaymentNumberAsync(),
+                        PaymentDate   = paymentDate ?? DateTime.Today,
+                        Amount        = bill.Total,
+                        PaymentMethod = (PaymentMethod)paymentMethod.Value,
+                        BankAccountId = bankAccountId.Value,
+                        CheckNumber   = checkNumber,
+                        Memo          = paymentMemo,
+                        CompanyId     = bill.CompanyId,
+                        CreatedBy     = currentUser.Email
+                    };
+
+                    bill.AmountPaid = payment.Amount;
+                    bill.Status     = bill.AmountPaid >= bill.Total ? BillStatus.Paid : BillStatus.PartiallyPaid;
+                    await _unitOfWork.BillPayments.AddAsync(payment);
+                }
+
+                await _unitOfWork.CompleteAsync();
+            });
+
+            // 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)
             {
-                if (IsValidReceiptFile(receiptFile, out var fileError))
-                    bill.ReceiptFilePath = await UploadReceiptAsync(receiptFile, bill.Id, currentUser.CompanyId);
-                else
-                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {fileError}";
-                await _unitOfWork.CompleteAsync();
-            }
-
-            // Link bill back to source PO if created from one
-            if (dto.PurchaseOrderId > 0)
-            {
-                var po = await _unitOfWork.PurchaseOrders.GetByIdAsync(dto.PurchaseOrderId!.Value);
-                if (po != null)
+                var (receiptValid, _, receiptError) = BlobFileHelper.ValidateUpload(receiptFile, AllowedReceiptTypes, MaxReceiptBytes);
+                if (receiptValid)
                 {
-                    po.BillId    = bill.Id;
-                    po.UpdatedAt = DateTime.UtcNow;
+                    bill!.ReceiptFilePath = await UploadReceiptAsync(receiptFile, bill.Id, currentUser.CompanyId);
+                    await _unitOfWork.Bills.UpdateAsync(bill);
                     await _unitOfWork.CompleteAsync();
                 }
+                else
+                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {receiptError}";
             }
 
-            // Record payment immediately if "already paid" was checked
-            if (payNow && paymentMethod.HasValue && bankAccountId.HasValue)
-            {
-                var payment = new BillPayment
-                {
-                    BillId        = bill.Id,
-                    VendorId      = bill.VendorId,
-                    PaymentNumber = await GeneratePaymentNumberAsync(),
-                    PaymentDate   = paymentDate ?? DateTime.Today,
-                    Amount        = bill.Total,
-                    PaymentMethod = (PaymentMethod)paymentMethod.Value,
-                    BankAccountId = bankAccountId.Value,
-                    CheckNumber   = checkNumber,
-                    Memo          = paymentMemo,
-                    CompanyId     = bill.CompanyId,
-                    CreatedBy     = currentUser.Email
-                };
-
-                bill.AmountPaid = payment.Amount;
-                bill.Status     = bill.AmountPaid >= bill.Total ? BillStatus.Paid : BillStatus.PartiallyPaid;
-
-                await _unitOfWork.BillPayments.AddAsync(payment);
-                await _unitOfWork.CompleteAsync();
-
-                TempData["Success"] = $"Bill {bill.BillNumber} saved and marked as paid.";
-            }
-            else
-            {
-                TempData["Success"] = $"Bill {bill.BillNumber} created.";
-            }
-
-            return RedirectToAction(nameof(Details), new { id = bill.Id });
+            TempData["Success"] = payNow && paymentMethod.HasValue && bankAccountId.HasValue
+                ? $"Bill {bill!.BillNumber} saved and marked as paid."
+                : $"Bill {bill!.BillNumber} created.";
+            return RedirectToAction(nameof(Details), new { id = bill!.Id });
         }
         catch (Exception ex)
         {
@@ -571,7 +580,8 @@ public class BillsController : Controller
             // Handle receipt file replacement
             if (receiptFile != null && receiptFile.Length > 0)
             {
-                if (IsValidReceiptFile(receiptFile, out var fileError))
+                var (receiptValid, _, receiptError) = BlobFileHelper.ValidateUpload(receiptFile, AllowedReceiptTypes, MaxReceiptBytes);
+                if (receiptValid)
                 {
                     if (!string.IsNullOrEmpty(bill.ReceiptFilePath))
                         await _blobStorage.DeleteAsync(_storageSettings.Containers.ReceiptImages, bill.ReceiptFilePath);
@@ -579,7 +589,7 @@ public class BillsController : Controller
                 }
                 else
                 {
-                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {fileError}";
+                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {receiptError}";
                 }
             }
 
@@ -927,48 +937,13 @@ public class BillsController : Controller
     /// </summary>
     private async Task PopulateDropdownsAsync()
     {
-        var vendors = await _unitOfWork.Vendors.FindAsync(s => s.IsActive);
-        ViewBag.Vendors = vendors
-            .OrderBy(s => s.CompanyName)
-            .Select(s => new SelectListItem(s.CompanyName, s.Id.ToString()))
-            .ToList();
-
-        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
-
-        ViewBag.APAccounts = allAccounts
-            .Where(a => a.AccountSubType == AccountSubType.AccountsPayable)
-            .OrderBy(a => a.AccountNumber)
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
-            .ToList();
-
-        ViewBag.ExpenseAccounts = allAccounts
-            .Where(a => a.AccountType == AccountType.Expense ||
-                        a.AccountType == AccountType.CostOfGoods ||
-                        a.AccountType == AccountType.Asset)
-            .OrderBy(a => a.AccountNumber)
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
-            .ToList();
-
-        ViewBag.BankAccounts = allAccounts
-            .Where(a => a.AccountSubType == AccountSubType.Cash ||
-                        a.AccountSubType == AccountSubType.Checking ||
-                        a.AccountSubType == AccountSubType.Savings ||
-                        a.AccountSubType == AccountSubType.CreditCard)
-            .OrderBy(a => a.AccountNumber)
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
-            .ToList();
-
-        ViewBag.PaymentMethods = Enum.GetValues<PaymentMethod>()
-            .Select(m => new SelectListItem(m.ToString(), ((int)m).ToString()))
-            .ToList();
-
-        ViewBag.Jobs = (await _unitOfWork.Jobs.FindAsync(j =>
-                j.JobStatus.StatusCode != "COMPLETED" &&
-                j.JobStatus.StatusCode != "CANCELLED" &&
-                j.JobStatus.StatusCode != "DELIVERED"))
-            .OrderBy(j => j.JobNumber)
-            .Select(j => new SelectListItem($"{j.JobNumber} – {j.Description ?? "No description"}", j.Id.ToString()))
-            .ToList();
+        var dd = await AccountingDropdownHelper.LoadAsync(_unitOfWork);
+        ViewBag.Vendors = dd.Vendors;
+        ViewBag.APAccounts = dd.ApAccounts;
+        ViewBag.ExpenseAccounts = dd.ExpenseAndAssetAccounts;
+        ViewBag.BankAccounts = dd.BankAccounts;
+        ViewBag.PaymentMethods = dd.PaymentMethods;
+        ViewBag.Jobs = dd.ActiveJobs;
     }
 
     /// <summary>
@@ -1023,7 +998,7 @@ public class BillsController : Controller
         if (!result.Success) return NotFound();
 
         var ext = Path.GetExtension(bill.ReceiptFilePath).ToLowerInvariant();
-        var contentType = MimeFromExt(ext);
+        var contentType = BlobFileHelper.GetContentType(ext);
         var fileName = $"receipt-{bill.BillNumber}{ext}";
         return File(result.Content, contentType, fileName);
     }
@@ -1161,41 +1136,8 @@ public class BillsController : Controller
     {
         var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
         var blobName = $"{companyId}/bill-receipts/{billId}/{Guid.NewGuid()}{ext}";
-        var contentType = MimeFromExt(ext);
         using var stream = file.OpenReadStream();
-        var result = await _blobStorage.UploadAsync(_storageSettings.Containers.ReceiptImages, blobName, stream, contentType);
+        var result = await _blobStorage.UploadAsync(_storageSettings.Containers.ReceiptImages, blobName, stream, BlobFileHelper.GetContentType(ext));
         return result.Success ? blobName : null;
     }
-
-    /// <summary>
-    /// Validates a receipt file upload against the allowed extension list and the 10 MB size cap.
-    /// Returns <c>false</c> and populates <paramref name="error"/> with a user-friendly message
-    /// when the file fails either check; returns <c>true</c> and sets <paramref name="error"/> to
-    /// an empty string when the file is acceptable.
-    /// </summary>
-    private static bool IsValidReceiptFile(IFormFile file, out string error)
-    {
-        var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedReceiptTypes.Contains(ext))
-        {
-            error = $"File type '{ext}' is not allowed. Accepted: {string.Join(", ", AllowedReceiptTypes)}";
-            return false;
-        }
-        if (file.Length > MaxReceiptBytes)
-        {
-            error = "Receipt file must be 10 MB or smaller.";
-            return false;
-        }
-        error = string.Empty;
-        return true;
-    }
-
-    private static string MimeFromExt(string ext) => ext switch
-    {
-        ".pdf"  => "application/pdf",
-        ".png"  => "image/png",
-        ".gif"  => "image/gif",
-        ".webp" => "image/webp",
-        _       => "image/jpeg"
-    };
 }

src/PowderCoating.Web/Controllers/CompanyUsersController.cs

@@ -174,14 +174,7 @@ public class CompanyUsersController : Controller
                 LastLoginDate = u.LastLoginDate
             }).ToList();
 
-            // Create paged result
-            var pagedResult = new PagedResult<CompanyUserListDto>
-            {
-                Items = userDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<CompanyUserListDto>.From(gridRequest, userDtos, totalCount);
 
             // Set ViewBag for sorting and filters
             ViewBag.SearchTerm = searchTerm;

src/PowderCoating.Web/Controllers/CustomersController.cs

@@ -123,14 +123,7 @@ public class CustomersController : Controller
                 LastContactDate = c.LastContactDate
             }).ToList();
 
-            // Create paged result
-            var pagedResult = new PagedResult<CustomerListDto>
-            {
-                Items = customerDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<CustomerListDto>.From(gridRequest, customerDtos, totalCount);
 
             // Set ViewBag for sorting
             ViewBag.SearchTerm = searchTerm;
@@ -950,13 +943,18 @@ public class CustomersController : Controller
     /// </summary>
     private async Task<string> GenerateCreditMemoNumberAsync()
     {
-        var allMemos = await _unitOfWork.CreditMemos.GetAllAsync(true);
         var prefix = $"CM-{DateTime.Now:yyMM}-";
-        var maxNum = allMemos
-            .Where(m => m.MemoNumber.StartsWith(prefix))
-            .Select(m => { int.TryParse(m.MemoNumber.Replace(prefix, ""), out int n); return n; })
-            .DefaultIfEmpty(0).Max();
-        return $"{prefix}{(maxNum + 1):D4}";
+        var last = (await _unitOfWork.CreditMemos.FindAsync(
+                m => m.MemoNumber.StartsWith(prefix), ignoreQueryFilters: true))
+            .OrderByDescending(m => m.MemoNumber)
+            .Select(m => m.MemoNumber)
+            .FirstOrDefault();
+
+        int next = 1;
+        if (last != null && int.TryParse(last[prefix.Length..], out int num))
+            next = num + 1;
+
+        return $"{prefix}{next:D4}";
     }
 
     /// <summary>

src/PowderCoating.Web/Controllers/EquipmentController.cs

@@ -121,14 +121,7 @@ public class EquipmentController : Controller
             // Map to DTOs
             var equipmentDtos = _mapper.Map<List<EquipmentListDto>>(items);
 
-            // Create paged result
-            var pagedResult = new PagedResult<EquipmentListDto>
-            {
-                Items = equipmentDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<EquipmentListDto>.From(gridRequest, equipmentDtos, totalCount);
 
             // Set ViewBag for sorting and filters
             ViewBag.SearchTerm = searchTerm;

src/PowderCoating.Web/Controllers/ExpensesController.cs

@@ -8,12 +8,14 @@ using Microsoft.AspNetCore.Mvc.Rendering;
 using Microsoft.EntityFrameworkCore;
 using Microsoft.Extensions.Options;
 using PowderCoating.Application.Configuration;
+using PowderCoating.Application.Services;
 using PowderCoating.Application.DTOs.Accounting;
 using PowderCoating.Application.DTOs.AI;
 using PowderCoating.Application.Interfaces;
 using PowderCoating.Core.Entities;
 using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces;
+using PowderCoating.Web.Helpers;
 
 namespace PowderCoating.Web.Controllers;
 
@@ -148,38 +150,48 @@ public class ExpensesController : Controller
             return View(dto);
         }
 
-        if (receiptFile != null && !IsValidReceiptFile(receiptFile, out var fileError))
+        if (receiptFile != null)
         {
-            ModelState.AddModelError(string.Empty, fileError);
-            await PopulateDropdownsAsync();
-            return View(dto);
+            var (receiptValid, _, receiptError) = BlobFileHelper.ValidateUpload(receiptFile, AllowedReceiptTypes, MaxReceiptBytes);
+            if (!receiptValid)
+            {
+                ModelState.AddModelError(string.Empty, receiptError);
+                await PopulateDropdownsAsync();
+                return View(dto);
+            }
         }
 
         try
         {
             var currentUser = await _userManager.GetUserAsync(User);
+            Expense? expense = null;
 
-            var expense = _mapper.Map<Expense>(dto);
-            expense.ExpenseNumber = await GenerateExpenseNumberAsync();
-            expense.CompanyId = currentUser!.CompanyId;
-            expense.CreatedBy = currentUser.Email;
+            // Expense entity + account balance mutations in one atomic transaction so
+            // neither can commit without the other.
+            await _unitOfWork.ExecuteInTransactionAsync(async () =>
+            {
+                expense = _mapper.Map<Expense>(dto);
+                expense.ExpenseNumber = await GenerateExpenseNumberAsync();
+                expense.CompanyId = currentUser!.CompanyId;
+                expense.CreatedBy = currentUser.Email;
 
-            await _unitOfWork.Expenses.AddAsync(expense);
-            await _unitOfWork.CompleteAsync();
+                await _unitOfWork.Expenses.AddAsync(expense);
+                await _accountBalanceService.DebitAsync(expense.ExpenseAccountId, expense.Amount);
+                await _accountBalanceService.CreditAsync(expense.PaymentAccountId, expense.Amount);
+                await _unitOfWork.CompleteAsync();
+            });
 
+            // Receipt upload runs after the transaction commits so expense.Id is available
+            // and the core financial record is already secured. A blob failure here leaves
+            // the expense intact with correct balances — just no receipt attachment.
             if (receiptFile != null)
-                expense.ReceiptFilePath = await UploadReceiptAsync(receiptFile, expense.Id, currentUser.CompanyId);
-
-            // Update account balances: debit expense account, credit payment account
-            await _accountBalanceService.DebitAsync(expense.ExpenseAccountId, expense.Amount);
-            await _accountBalanceService.CreditAsync(expense.PaymentAccountId, expense.Amount);
-
-            if (expense.ReceiptFilePath != null)
+            {
+                expense!.ReceiptFilePath = await UploadReceiptAsync(receiptFile, expense.Id, currentUser.CompanyId);
                 await _unitOfWork.Expenses.UpdateAsync(expense);
+                await _unitOfWork.CompleteAsync();
+            }
 
-            await _unitOfWork.CompleteAsync();
-
-            TempData["Success"] = $"Expense {expense.ExpenseNumber} recorded.";
+            TempData["Success"] = $"Expense {expense!.ExpenseNumber} recorded.";
             return RedirectToAction(nameof(Details), new { id = expense.Id });
         }
         catch (Exception ex)
@@ -228,11 +240,15 @@ public class ExpensesController : Controller
             return View(dto);
         }
 
-        if (receiptFile != null && !IsValidReceiptFile(receiptFile, out var fileError))
+        if (receiptFile != null)
         {
-            ModelState.AddModelError(string.Empty, fileError);
-            await PopulateDropdownsAsync();
-            return View(dto);
+            var (receiptValid, _, receiptError) = BlobFileHelper.ValidateUpload(receiptFile, AllowedReceiptTypes, MaxReceiptBytes);
+            if (!receiptValid)
+            {
+                ModelState.AddModelError(string.Empty, receiptError);
+                await PopulateDropdownsAsync();
+                return View(dto);
+            }
         }
 
         try
@@ -345,7 +361,7 @@ public class ExpensesController : Controller
 
         // Inline for images so the browser previews them; attachment for PDFs triggers download
         var ext = Path.GetExtension(expense.ReceiptFilePath).ToLowerInvariant();
-        var contentType = result.ContentType.Length > 0 ? result.ContentType : MimeFromExt(ext);
+        var contentType = result.ContentType.Length > 0 ? result.ContentType : BlobFileHelper.GetContentType(ext);
         var filename = $"Receipt-{expense.ExpenseNumber}{ext}";
 
         Response.Headers["Content-Disposition"] = ext == ".pdf"
@@ -392,39 +408,12 @@ public class ExpensesController : Controller
     /// </summary>
     private async Task PopulateDropdownsAsync()
     {
-        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
-
-        ViewBag.ExpenseAccounts = allAccounts
-            .Where(a => a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods)
-            .OrderBy(a => a.AccountNumber)
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
-            .ToList();
-
-        ViewBag.PaymentAccounts = allAccounts
-            .Where(a => a.AccountSubType == AccountSubType.Cash ||
-                        a.AccountSubType == AccountSubType.Checking ||
-                        a.AccountSubType == AccountSubType.Savings ||
-                        a.AccountSubType == AccountSubType.CreditCard)
-            .OrderBy(a => a.AccountNumber)
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
-            .ToList();
-
-        ViewBag.Vendors = (await _unitOfWork.Vendors.FindAsync(s => s.IsActive))
-            .OrderBy(s => s.CompanyName)
-            .Select(s => new SelectListItem(s.CompanyName, s.Id.ToString()))
-            .ToList();
-
-        ViewBag.Jobs = (await _unitOfWork.Jobs.FindAsync(j =>
-                j.JobStatus.StatusCode != "COMPLETED" &&
-                j.JobStatus.StatusCode != "CANCELLED" &&
-                j.JobStatus.StatusCode != "DELIVERED"))
-            .OrderBy(j => j.JobNumber)
-            .Select(j => new SelectListItem($"{j.JobNumber} – {j.Description ?? "No description"}", j.Id.ToString()))
-            .ToList();
-
-        ViewBag.PaymentMethods = Enum.GetValues<PaymentMethod>()
-            .Select(m => new SelectListItem(m.ToString(), ((int)m).ToString()))
-            .ToList();
+        var dd = await AccountingDropdownHelper.LoadAsync(_unitOfWork);
+        ViewBag.ExpenseAccounts = dd.ExpenseAccounts;
+        ViewBag.PaymentAccounts = dd.BankAccounts;
+        ViewBag.Vendors = dd.Vendors;
+        ViewBag.Jobs = dd.ActiveJobs;
+        ViewBag.PaymentMethods = dd.PaymentMethods;
     }
 
     /// <summary>
@@ -458,10 +447,8 @@ public class ExpensesController : Controller
     {
         var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
         var blobName = $"{companyId}/expense-receipts/{expenseId}{ext}";
-        var contentType = MimeFromExt(ext);
-
         using var stream = file.OpenReadStream();
-        var result = await _blobStorage.UploadAsync(_storageSettings.Containers.ReceiptImages, blobName, stream, contentType);
+        var result = await _blobStorage.UploadAsync(_storageSettings.Containers.ReceiptImages, blobName, stream, BlobFileHelper.GetContentType(ext));
         if (!result.Success)
         {
             _logger.LogError("Receipt upload failed for expense {Id}: {Error}", expenseId, result.ErrorMessage);
@@ -470,35 +457,7 @@ public class ExpensesController : Controller
         return blobName;
     }
 
-    /// <summary>
-    /// Validates a receipt file against the allowed extension whitelist and the 10 MB size cap.
-    /// Returns <c>false</c> and sets <paramref name="error"/> when validation fails.
-    /// </summary>
-    private static bool IsValidReceiptFile(IFormFile file, out string error)
-    {
-        var ext = Path.GetExtension(file.FileName).ToLowerInvariant();
-        if (!AllowedReceiptTypes.Contains(ext))
-        {
-            error = $"File type '{ext}' is not allowed. Accepted types: {string.Join(", ", AllowedReceiptTypes)}";
-            return false;
-        }
-        if (file.Length > MaxReceiptBytes)
-        {
-            error = "Receipt file must be 10 MB or smaller.";
-            return false;
-        }
-        error = string.Empty;
-        return true;
-    }
 
-    private static string MimeFromExt(string ext) => ext switch
-    {
-        ".pdf"  => "application/pdf",
-        ".png"  => "image/png",
-        ".gif"  => "image/gif",
-        ".webp" => "image/webp",
-        _       => "image/jpeg"
-    };
 
     // ── AI: Account Suggestion ────────────────────────────────────────────────
 

src/PowderCoating.Web/Controllers/InventoryController.cs

@@ -30,6 +30,7 @@ public class InventoryController : Controller
     private readonly IInventoryAiLookupService _aiLookupService;
     private readonly ISubscriptionService _subscriptionService;
     private readonly UserManager<ApplicationUser> _userManager;
+    private readonly IAccountBalanceService _accountBalanceService;
 
     public InventoryController(
         IUnitOfWork unitOfWork,
@@ -39,7 +40,8 @@ public class InventoryController : Controller
         IMeasurementConversionService measurementService,
         IInventoryAiLookupService aiLookupService,
         ISubscriptionService subscriptionService,
-        UserManager<ApplicationUser> userManager)
+        UserManager<ApplicationUser> userManager,
+        IAccountBalanceService accountBalanceService)
     {
         _unitOfWork = unitOfWork;
         _mapper = mapper;
@@ -49,6 +51,7 @@ public class InventoryController : Controller
         _aiLookupService = aiLookupService;
         _subscriptionService = subscriptionService;
         _userManager = userManager;
+        _accountBalanceService = accountBalanceService;
     }
 
     /// <summary>
@@ -154,14 +157,7 @@ public class InventoryController : Controller
             // Map to DTOs using AutoMapper
             var itemDtos = _mapper.Map<List<InventoryListDto>>(items);
 
-            // Create paged result
-            var pagedResult = new PagedResult<InventoryListDto>
-            {
-                Items = itemDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<InventoryListDto>.From(gridRequest, itemDtos, totalCount);
 
             // Load all items once to compute sidebar stats and category list in memory
             var allItems = (await _unitOfWork.InventoryItems.GetAllAsync()).ToList();
@@ -1559,6 +1555,14 @@ public class InventoryController : Controller
             await _unitOfWork.InventoryTransactions.AddAsync(txn);
             await _unitOfWork.SaveChangesAsync();
 
+            // GL: DR COGS, CR Inventory Asset — no-op if accounts not configured on the item
+            if (item.CogsAccountId.HasValue && item.InventoryAccountId.HasValue)
+            {
+                var cost = quantity * (item.AverageCost > 0 ? item.AverageCost : item.UnitCost);
+                await _accountBalanceService.DebitAsync(item.CogsAccountId, cost);
+                await _accountBalanceService.CreditAsync(item.InventoryAccountId, cost);
+            }
+
             // PowderUsageLog requires a specific JobItem + Coat FK — scan-based logging
             // doesn't have that context, so we rely on the InventoryTransaction alone
             // for the audit trail. Coat-level PowderUsageLogs are created by the job workflow.

src/PowderCoating.Web/Controllers/InvoicesController.cs

@@ -208,16 +208,8 @@ public class InvoicesController : Controller
 
             var dtos = _mapper.Map<List<InvoiceListDto>>(items);
 
-            var pagedResult = new PagedResult<InvoiceListDto>
-            {
-                Items = dtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount,
-                SortColumn = gridRequest.SortColumn,
-                SortDirection = gridRequest.SortDirection,
-                SearchTerm = searchTerm
-            };
+            var pagedResult = PagedResult<InvoiceListDto>.From(gridRequest, dtos, totalCount);
+            pagedResult.SearchTerm = searchTerm;
 
             ViewBag.SearchTerm = searchTerm;
             ViewBag.StatusFilter = statusFilter;

src/PowderCoating.Web/Controllers/JobTemplatesController.cs

@@ -159,6 +159,8 @@ public class JobTemplatesController : Controller
                 CatalogItemId = item.CatalogItemId,
                 IsGenericItem = item.IsGenericItem,
                 IsLaborItem = item.IsLaborItem,
+                IsSalesItem = item.IsSalesItem,
+                Sku = item.Sku,
                 ManualUnitPrice = item.ManualUnitPrice,
                 RequiresSandblasting = item.RequiresSandblasting,
                 RequiresMasking = item.RequiresMasking,
@@ -248,6 +250,8 @@ public class JobTemplatesController : Controller
                 catalogItemId = i.CatalogItemId,
                 isGenericItem = i.IsGenericItem,
                 isLaborItem = i.IsLaborItem,
+                isSalesItem = i.IsSalesItem,
+                sku = i.Sku,
                 manualUnitPrice = i.ManualUnitPrice,
                 requiresSandblasting = i.RequiresSandblasting,
                 requiresMasking = i.RequiresMasking,

src/PowderCoating.Web/Controllers/JobsController.cs

@@ -1,4 +1,4 @@
-using System.Text.Json;
+using System.Text.Json;
 using AutoMapper;
 using PowderCoating.Shared.Constants;
 using Microsoft.AspNetCore.Authorization;
@@ -34,8 +34,10 @@ public class JobsController : Controller
     private readonly INotificationService _notificationService;
     private readonly ISubscriptionService _subscriptionService;
     private readonly IPricingCalculationService _pricingService;
+    private readonly IJobItemAssemblyService _jobItemAssemblyService;
     private readonly IHubContext<NotificationHub> _hub;
     private readonly IHubContext<ShopHub> _shopHub;
+    private readonly IAccountBalanceService _accountBalanceService;
 
     public JobsController(
         IUnitOfWork unitOfWork,
@@ -49,8 +51,10 @@ public class JobsController : Controller
         INotificationService notificationService,
         ISubscriptionService subscriptionService,
         IPricingCalculationService pricingService,
+        IJobItemAssemblyService jobItemAssemblyService,
         IHubContext<NotificationHub> hub,
-        IHubContext<ShopHub> shopHub)
+        IHubContext<ShopHub> shopHub,
+        IAccountBalanceService accountBalanceService)
     {
         _unitOfWork = unitOfWork;
         _mapper = mapper;
@@ -63,8 +67,10 @@ public class JobsController : Controller
         _notificationService = notificationService;
         _subscriptionService = subscriptionService;
         _pricingService = pricingService;
+        _jobItemAssemblyService = jobItemAssemblyService;
         _hub = hub;
         _shopHub = shopHub;
+        _accountBalanceService = accountBalanceService;
     }
 
     /// <summary>
@@ -122,18 +128,18 @@ public class JobsController : Controller
                 var todayDate = DateTime.Today;
                 if (statusGroup == "active")
                 {
-                    filter = j => j.JobStatus.StatusCode != "COMPLETED"
-                        && j.JobStatus.StatusCode != "READY_FOR_PICKUP"
-                        && j.JobStatus.StatusCode != "DELIVERED"
-                        && j.JobStatus.StatusCode != "CANCELLED";
+                    filter = j => j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Completed
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.ReadyForPickup
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Delivered
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Cancelled;
                 }
                 else if (statusGroup == "overdue")
                 {
                     filter = j => j.DueDate < todayDate
-                        && j.JobStatus.StatusCode != "COMPLETED"
-                        && j.JobStatus.StatusCode != "READY_FOR_PICKUP"
-                        && j.JobStatus.StatusCode != "DELIVERED"
-                        && j.JobStatus.StatusCode != "CANCELLED";
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Completed
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.ReadyForPickup
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Delivered
+                        && j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Cancelled;
                 }
             }
             else if (!string.IsNullOrWhiteSpace(searchTerm))
@@ -185,14 +191,9 @@ public class JobsController : Controller
                           .Contains(tagLower)).ToList();
             }
 
-            // Create paged result
-            var pagedResult = new PagedResult<JobListDto>
-            {
-                Items = jobDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = string.IsNullOrWhiteSpace(tagFilter) ? totalCount : jobDtos.Count
-            };
+            var pagedResult = PagedResult<JobListDto>.From(
+                gridRequest, jobDtos,
+                string.IsNullOrWhiteSpace(tagFilter) ? totalCount : jobDtos.Count);
 
             // Set ViewBag for sorting
             ViewBag.SearchTerm = searchTerm;
@@ -579,7 +580,7 @@ public class JobsController : Controller
                 ViewBag.SourceQuoteId = job.QuoteId;
                 ViewBag.SourceQuoteNumber = job.Quote.QuoteNumber;
                 var preProductionCodes = new HashSet<string>(StringComparer.OrdinalIgnoreCase)
-                    { "PENDING", "QUOTED", "APPROVED" };
+                    { AppConstants.StatusCodes.Job.Pending, AppConstants.StatusCodes.Job.Quoted, AppConstants.StatusCodes.Job.Approved };
                 ViewBag.CanResyncFromQuote = preProductionCodes.Contains(job.JobStatus?.StatusCode ?? "");
             }
 
@@ -693,7 +694,7 @@ public class JobsController : Controller
         var oldStatusId = job.JobStatusId;
         job.JobStatusId = newStatusId;
         job.UpdatedAt = DateTime.UtcNow;
-        if (newStatus.StatusCode == "COMPLETED") job.CompletedDate = DateTime.UtcNow;
+        if (newStatus.StatusCode == AppConstants.StatusCodes.Job.Completed) job.CompletedDate = DateTime.UtcNow;
 
         var userName = User.Identity?.Name ?? "Shop Floor";
         await _unitOfWork.JobStatusHistory.AddAsync(new JobStatusHistory
@@ -872,10 +873,10 @@ public class JobsController : Controller
         jobToUpdate.UpdatedAt = now;
 
         // Optionally advance status to In Preparation
-        if (advanceToInPreparation && jobToUpdate.JobStatus.StatusCode != "IN_PREPARATION")
+        if (advanceToInPreparation && jobToUpdate.JobStatus.StatusCode != AppConstants.StatusCodes.Job.InPreparation)
         {
             var allStatuses = await _unitOfWork.JobStatusLookups.GetAllAsync();
-            var inPrepStatus = allStatuses.FirstOrDefault(s => s.StatusCode == "IN_PREPARATION");
+            var inPrepStatus = allStatuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.InPreparation);
             if (inPrepStatus != null)
             {
                 var oldStatusId = jobToUpdate.JobStatusId;
@@ -929,10 +930,10 @@ public class JobsController : Controller
         job.IntakeCheckedByUserId = userId;
         job.UpdatedAt = now;
 
-        if (advanceToInPreparation && job.JobStatus.StatusCode != "IN_PREPARATION" && !job.JobStatus.IsTerminalStatus)
+        if (advanceToInPreparation && job.JobStatus.StatusCode != AppConstants.StatusCodes.Job.InPreparation && !job.JobStatus.IsTerminalStatus)
         {
             var allStatuses = await _unitOfWork.JobStatusLookups.GetAllAsync();
-            var inPrepStatus = allStatuses.FirstOrDefault(s => s.StatusCode == "IN_PREPARATION");
+            var inPrepStatus = allStatuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.InPreparation);
             if (inPrepStatus != null)
             {
                 var oldStatusId = job.JobStatusId;
@@ -1026,8 +1027,8 @@ public class JobsController : Controller
                         catalogItemId = i.CatalogItemId,
                         isGenericItem = i.IsGenericItem,
                         isLaborItem = i.IsLaborItem,
-                        isSalesItem = false, // JobTemplateItem doesn't have IsSalesItem — default false
-                        sku = (string?)null,
+                        isSalesItem = i.IsSalesItem,
+                        sku = i.Sku,
                         manualUnitPrice = i.ManualUnitPrice,
                         requiresSandblasting = i.RequiresSandblasting,
                         requiresMasking = i.RequiresMasking,
@@ -1097,7 +1098,7 @@ public class JobsController : Controller
         {
             // Get default "Pending" status (cached)
             var statuses = await _lookupCache.GetJobStatusLookupsAsync(companyId);
-            var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == "PENDING");
+            var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.Pending);
 
             var job = new Job
             {
@@ -1147,82 +1148,20 @@ public class JobsController : Controller
                 {
                     var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(
                         itemDto, companyId, null);
-
-                    var jobItem = new JobItem
-                    {
-                        JobId               = job.Id,
-                        Description         = itemDto.Description,
-                        Quantity            = itemDto.Quantity,
-                        SurfaceAreaSqFt     = itemDto.SurfaceAreaSqFt,
-                        EstimatedMinutes    = itemDto.EstimatedMinutes,
-                        CatalogItemId       = itemDto.CatalogItemId,
-                        IsGenericItem       = itemDto.IsGenericItem,
-                        IsLaborItem         = itemDto.IsLaborItem,
-                        IsSalesItem         = itemDto.IsSalesItem,
-                        Sku                 = itemDto.Sku,
-                        ManualUnitPrice     = itemDto.ManualUnitPrice,
-                        PowderCostOverride  = itemDto.PowderCostOverride,
-                        RequiresSandblasting = itemDto.RequiresSandblasting,
-                        RequiresMasking     = itemDto.RequiresMasking,
-                        Notes               = itemDto.Notes,
-                        IncludePrepCost     = itemDto.IncludePrepCost,
-                        Complexity          = itemDto.Complexity,
-                        UnitPrice           = itemPricing.UnitPrice,
-                        TotalPrice          = itemPricing.TotalPrice,
-                        LaborCost           = itemPricing.TotalPrice * 0.4m,
-                        CompanyId           = companyId,
-                        CreatedAt           = DateTime.UtcNow
-                    };
+                    var createdAtUtc = DateTime.UtcNow;
+                    var jobItem = _jobItemAssemblyService.CreateJobItem(itemDto, job.Id, companyId, itemPricing, createdAtUtc);
 
                     await _unitOfWork.JobItems.AddAsync(jobItem);
                     await _unitOfWork.SaveChangesAsync();
 
-                    if (itemDto.Coats?.Any() == true)
+                    foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(itemDto, jobItem.Id, companyId, createdAtUtc))
                     {
-                        foreach (var coatDto in itemDto.Coats.OrderBy(c => c.Sequence))
-                        {
-                            decimal? powderToOrder = coatDto.PowderToOrder;
-                            if ((powderToOrder == null || powderToOrder == 0) && itemDto.SurfaceAreaSqFt > 0)
-                            {
-                                var cov = coatDto.CoverageSqFtPerLb > 0 ? coatDto.CoverageSqFtPerLb : 30m;
-                                var eff = coatDto.TransferEfficiency > 0 ? coatDto.TransferEfficiency / 100m : 0.65m;
-                                powderToOrder = Math.Round((itemDto.SurfaceAreaSqFt * itemDto.Quantity) / (cov * eff), 2);
-                            }
-                            await _unitOfWork.JobItemCoats.AddAsync(new JobItemCoat
-                            {
-                                JobItemId          = jobItem.Id,
-                                CoatName           = coatDto.CoatName,
-                                Sequence           = coatDto.Sequence,
-                                InventoryItemId    = coatDto.InventoryItemId,
-                                ColorName          = coatDto.ColorName,
-                                VendorId           = coatDto.VendorId,
-                                ColorCode          = coatDto.ColorCode,
-                                Finish             = coatDto.Finish,
-                                CoverageSqFtPerLb  = coatDto.CoverageSqFtPerLb,
-                                TransferEfficiency = coatDto.TransferEfficiency,
-                                PowderCostPerLb    = coatDto.PowderCostPerLb,
-                                PowderToOrder      = powderToOrder,
-                                Notes              = coatDto.Notes,
-                                CompanyId          = companyId,
-                                CreatedAt          = DateTime.UtcNow
-                            });
-                        }
+                        await _unitOfWork.JobItemCoats.AddAsync(coat);
                     }
 
-                    if (itemDto.PrepServices?.Any() == true)
+                    foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(itemDto, jobItem.Id, companyId, createdAtUtc))
                     {
-                        foreach (var psDto in itemDto.PrepServices)
-                        {
-                            await _unitOfWork.JobItemPrepServices.AddAsync(new JobItemPrepService
-                            {
-                                JobItemId        = jobItem.Id,
-                                PrepServiceId    = psDto.PrepServiceId,
-                                EstimatedMinutes = psDto.EstimatedMinutes,
-                                BlastSetupId     = psDto.BlastSetupId,
-                                CompanyId        = companyId,
-                                CreatedAt        = DateTime.UtcNow
-                            });
-                        }
+                        await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
                     }
                 }
 
@@ -1416,79 +1355,20 @@ public class JobsController : Controller
             {
                 var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(
                     itemDto, companyId, null);
-
-                var jobItem = new JobItem
-                {
-                    JobId               = id,
-                    Description         = itemDto.Description,
-                    Quantity            = itemDto.Quantity,
-                    SurfaceAreaSqFt     = itemDto.SurfaceAreaSqFt,
-                    EstimatedMinutes    = itemDto.EstimatedMinutes,
-                    CatalogItemId       = itemDto.CatalogItemId,
-                    IsGenericItem       = itemDto.IsGenericItem,
-                    IsLaborItem         = itemDto.IsLaborItem,
-                    ManualUnitPrice     = itemDto.ManualUnitPrice,
-                    PowderCostOverride  = itemDto.PowderCostOverride,
-                    RequiresSandblasting = itemDto.RequiresSandblasting,
-                    RequiresMasking     = itemDto.RequiresMasking,
-                    Notes               = itemDto.Notes,
-                    IncludePrepCost     = itemDto.IncludePrepCost,
-                    Complexity          = itemDto.Complexity,
-                    UnitPrice           = itemPricing.UnitPrice,
-                    TotalPrice          = itemPricing.TotalPrice,
-                    LaborCost           = itemPricing.TotalPrice * 0.4m,
-                    CompanyId           = companyId,
-                    CreatedAt           = DateTime.UtcNow
-                };
+                var createdAtUtc = DateTime.UtcNow;
+                var jobItem = _jobItemAssemblyService.CreateJobItem(itemDto, id, companyId, itemPricing, createdAtUtc);
 
                 await _unitOfWork.JobItems.AddAsync(jobItem);
                 await _unitOfWork.SaveChangesAsync();
 
-                if (itemDto.Coats?.Any() == true)
+                foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(itemDto, jobItem.Id, companyId, createdAtUtc))
                 {
-                    foreach (var coatDto in itemDto.Coats.OrderBy(c => c.Sequence))
-                    {
-                        decimal? powderToOrder = coatDto.PowderToOrder;
-                        if ((powderToOrder == null || powderToOrder == 0) && itemDto.SurfaceAreaSqFt > 0)
-                        {
-                            var cov = coatDto.CoverageSqFtPerLb > 0 ? coatDto.CoverageSqFtPerLb : 30m;
-                            var eff = coatDto.TransferEfficiency > 0 ? coatDto.TransferEfficiency / 100m : 0.65m;
-                            powderToOrder = Math.Round((itemDto.SurfaceAreaSqFt * itemDto.Quantity) / (cov * eff), 2);
-                        }
-                        await _unitOfWork.JobItemCoats.AddAsync(new JobItemCoat
-                        {
-                            JobItemId          = jobItem.Id,
-                            CoatName           = coatDto.CoatName,
-                            Sequence           = coatDto.Sequence,
-                            InventoryItemId    = coatDto.InventoryItemId,
-                            ColorName          = coatDto.ColorName,
-                            VendorId           = coatDto.VendorId,
-                            ColorCode          = coatDto.ColorCode,
-                            Finish             = coatDto.Finish,
-                            CoverageSqFtPerLb  = coatDto.CoverageSqFtPerLb,
-                            TransferEfficiency = coatDto.TransferEfficiency,
-                            PowderCostPerLb    = coatDto.PowderCostPerLb,
-                            PowderToOrder      = powderToOrder,
-                            Notes              = coatDto.Notes,
-                            CompanyId          = companyId,
-                            CreatedAt          = DateTime.UtcNow
-                        });
-                    }
+                    await _unitOfWork.JobItemCoats.AddAsync(coat);
                 }
 
-                if (itemDto.PrepServices?.Any() == true)
+                foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(itemDto, jobItem.Id, companyId, createdAtUtc))
                 {
-                    foreach (var psDto in itemDto.PrepServices)
-                    {
-                        await _unitOfWork.JobItemPrepServices.AddAsync(new JobItemPrepService
-                        {
-                            JobItemId        = jobItem.Id,
-                            PrepServiceId    = psDto.PrepServiceId,
-                            EstimatedMinutes = psDto.EstimatedMinutes,
-                            CompanyId        = companyId,
-                            CreatedAt        = DateTime.UtcNow
-                        });
-                    }
+                    await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
                 }
             }
 
@@ -1550,11 +1430,11 @@ public class JobsController : Controller
             // Update status-related dates
             if (oldStatusId != dto.JobStatusId && newStatus != null)
             {
-                if (newStatus.StatusCode == "IN_PREPARATION" && job.StartedDate == null)
+                if (newStatus.StatusCode == AppConstants.StatusCodes.Job.InPreparation && job.StartedDate == null)
                 {
                     job.StartedDate = DateTime.UtcNow;
                 }
-                else if (newStatus.StatusCode == "COMPLETED" && job.CompletedDate == null)
+                else if (newStatus.StatusCode == AppConstants.StatusCodes.Job.Completed && job.CompletedDate == null)
                 {
                     job.CompletedDate = DateTime.UtcNow;
                 }
@@ -2039,9 +1919,9 @@ public class JobsController : Controller
 
             // Load all non-terminal statuses for the progress strip (excluding nav/hold/cancel)
             var allStatusesEnum = await _unitOfWork.JobStatusLookups.FindAsync(s =>
-                s.StatusCode != "ON_HOLD" && s.StatusCode != "CANCELLED"
-                && s.StatusCode != "DELIVERED" && s.StatusCode != "QUOTED"
-                && s.StatusCode != "PENDING" && s.StatusCode != "APPROVED");
+                s.StatusCode != AppConstants.StatusCodes.Job.OnHold && s.StatusCode != AppConstants.StatusCodes.Job.Cancelled
+                && s.StatusCode != AppConstants.StatusCodes.Job.Delivered && s.StatusCode != AppConstants.StatusCodes.Job.Quoted
+                && s.StatusCode != AppConstants.StatusCodes.Job.Pending && s.StatusCode != AppConstants.StatusCodes.Job.Approved);
             var allStatuses = allStatusesEnum.OrderBy(s => s.DisplayOrder).ToList();
 
             // Get all jobs scheduled for today with related data including items and coats
@@ -2058,8 +1938,8 @@ public class JobsController : Controller
             {
                 var nextStatus = allStatuses
                     .Where(s => s.DisplayOrder > j.JobStatus.DisplayOrder
-                                && s.StatusCode != "ON_HOLD" && s.StatusCode != "CANCELLED"
-                                && s.StatusCode != "DELIVERED")
+                                && s.StatusCode != AppConstants.StatusCodes.Job.OnHold && s.StatusCode != AppConstants.StatusCodes.Job.Cancelled
+                                && s.StatusCode != AppConstants.StatusCodes.Job.Delivered)
                     .OrderBy(s => s.DisplayOrder)
                     .FirstOrDefault();
 
@@ -2147,8 +2027,8 @@ public class JobsController : Controller
 
             var allStatusesEnum = await _unitOfWork.JobStatusLookups.FindAsync(s =>
                 !s.IsTerminalStatus
-                && s.StatusCode != "ON_HOLD" && s.StatusCode != "CANCELLED"
-                && s.StatusCode != "DELIVERED");
+                && s.StatusCode != AppConstants.StatusCodes.Job.OnHold && s.StatusCode != AppConstants.StatusCodes.Job.Cancelled
+                && s.StatusCode != AppConstants.StatusCodes.Job.Delivered);
             var allStatuses = allStatusesEnum.OrderBy(s => s.DisplayOrder).ToList();
 
             var jobs = await _unitOfWork.Jobs.GetActiveJobsForMobileAsync(companyId.Value, workerId);
@@ -2287,7 +2167,7 @@ public class JobsController : Controller
             var oldStatusId = job.JobStatusId;
             job.JobStatusId = request.NewStatusId;
             job.UpdatedAt = DateTime.UtcNow;
-            if (newStatus.StatusCode == "COMPLETED") job.CompletedDate = DateTime.UtcNow;
+            if (newStatus.StatusCode == AppConstants.StatusCodes.Job.Completed) job.CompletedDate = DateTime.UtcNow;
 
             // Log status history
             await _unitOfWork.JobStatusHistory.AddAsync(new JobStatusHistory
@@ -2778,7 +2658,7 @@ public class JobsController : Controller
 
             // Find the "Completed" status
             var completedStatus = await _unitOfWork.JobStatusLookups
-                .FirstOrDefaultAsync(s => s.StatusCode == "COMPLETED" && s.CompanyId == job.CompanyId);
+                .FirstOrDefaultAsync(s => s.StatusCode == AppConstants.StatusCodes.Job.Completed && s.CompanyId == job.CompanyId);
 
             if (completedStatus != null)
             {
@@ -2849,6 +2729,14 @@ public class JobsController : Controller
                                 inventoryItem.QuantityOnHand -= deductNow;
                                 await _unitOfWork.InventoryItems.UpdateAsync(inventoryItem);
 
+                                // GL: DR COGS, CR Inventory Asset (accrual) — no-op if accounts not configured
+                                if (inventoryItem.CogsAccountId.HasValue && inventoryItem.InventoryAccountId.HasValue)
+                                {
+                                    var cost = deductNow * (inventoryItem.AverageCost > 0 ? inventoryItem.AverageCost : inventoryItem.UnitCost);
+                                    await _accountBalanceService.DebitAsync(inventoryItem.CogsAccountId, cost);
+                                    await _accountBalanceService.CreditAsync(inventoryItem.InventoryAccountId, cost);
+                                }
+
                                 _logger.LogInformation(
                                     "Deducted {Lbs} lbs (net of pre-logged) of {Item} from inventory for Job {JobNumber}. New quantity: {NewQty}",
                                     deductNow, inventoryItem.Name, job.JobNumber, inventoryItem.QuantityOnHand);
@@ -3130,86 +3018,20 @@ public class JobsController : Controller
             {
                 var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(
                     itemDto, currentUser.CompanyId, null);
-
-                var jobItem = new JobItem
-                {
-                    JobId               = job.Id,
-                    Description         = itemDto.Description,
-                    Quantity            = itemDto.Quantity,
-                    SurfaceAreaSqFt     = itemDto.SurfaceAreaSqFt,
-                    EstimatedMinutes    = itemDto.EstimatedMinutes,
-                    CatalogItemId       = itemDto.CatalogItemId,
-                    IsGenericItem       = itemDto.IsGenericItem,
-                    IsLaborItem         = itemDto.IsLaborItem,
-                    ManualUnitPrice     = itemDto.ManualUnitPrice,
-                    PowderCostOverride  = itemDto.PowderCostOverride,
-                    RequiresSandblasting = itemDto.RequiresSandblasting,
-                    RequiresMasking     = itemDto.RequiresMasking,
-                    Notes               = itemDto.Notes,
-                    IncludePrepCost     = itemDto.IncludePrepCost,
-                    Complexity          = itemDto.Complexity,
-                    UnitPrice           = itemPricing.UnitPrice,
-                    TotalPrice          = itemPricing.TotalPrice,
-                    LaborCost           = itemPricing.TotalPrice * 0.4m,
-                    CompanyId           = currentUser.CompanyId,
-                    CreatedAt           = DateTime.UtcNow
-                };
+                var createdAtUtc = DateTime.UtcNow;
+                var jobItem = _jobItemAssemblyService.CreateJobItem(itemDto, job.Id, currentUser.CompanyId, itemPricing, createdAtUtc);
 
                 await _unitOfWork.JobItems.AddAsync(jobItem);
                 await _unitOfWork.SaveChangesAsync();
 
-                // Coats
-                if (itemDto.Coats?.Any() == true)
+                foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(itemDto, jobItem.Id, currentUser.CompanyId, createdAtUtc))
                 {
-                    foreach (var coatDto in itemDto.Coats.OrderBy(c => c.Sequence))
-                    {
-                        // Calculate PowderToOrder if not supplied by the client
-                        decimal? powderToOrder = coatDto.PowderToOrder;
-                        if ((powderToOrder == null || powderToOrder == 0) && itemDto.SurfaceAreaSqFt > 0)
-                        {
-                            var cov = coatDto.CoverageSqFtPerLb > 0 ? coatDto.CoverageSqFtPerLb : 30m;
-                            var eff = coatDto.TransferEfficiency > 0 ? coatDto.TransferEfficiency / 100m : 0.65m;
-                            powderToOrder = Math.Round((itemDto.SurfaceAreaSqFt * itemDto.Quantity) / (cov * eff), 2);
-                        }
-
-                        var coat = new JobItemCoat
-                        {
-                            JobItemId          = jobItem.Id,
-                            CoatName           = coatDto.CoatName,
-                            Sequence           = coatDto.Sequence,
-                            InventoryItemId    = coatDto.InventoryItemId,
-                            ColorName          = coatDto.ColorName,
-                            VendorId           = coatDto.VendorId,
-                            ColorCode          = coatDto.ColorCode,
-                            Finish             = coatDto.Finish,
-                            CoverageSqFtPerLb  = coatDto.CoverageSqFtPerLb,
-                            TransferEfficiency = coatDto.TransferEfficiency,
-                            PowderCostPerLb    = coatDto.PowderCostPerLb,
-                            PowderToOrder      = powderToOrder,
-                            Notes              = coatDto.Notes,
-                            CompanyId          = currentUser.CompanyId,
-                            CreatedAt          = DateTime.UtcNow
-                        };
-                        await _unitOfWork.JobItemCoats.AddAsync(coat);
-                    }
+                    await _unitOfWork.JobItemCoats.AddAsync(coat);
                 }
 
-                // Prep services
-                if (itemDto.PrepServices?.Any() == true)
+                foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(itemDto, jobItem.Id, currentUser.CompanyId, createdAtUtc))
                 {
-                    foreach (var psDto in itemDto.PrepServices)
-                    {
-                        var ps = new JobItemPrepService
-                        {
-                            JobItemId        = jobItem.Id,
-                            PrepServiceId    = psDto.PrepServiceId,
-                            EstimatedMinutes = psDto.EstimatedMinutes,
-                            BlastSetupId     = psDto.BlastSetupId,
-                            CompanyId        = currentUser.CompanyId,
-                            CreatedAt        = DateTime.UtcNow
-                        };
-                        await _unitOfWork.JobItemPrepServices.AddAsync(ps);
-                    }
+                    await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
                 }
             }
 
@@ -3599,7 +3421,7 @@ public class JobsController : Controller
 
         // Generate rework job number
         var statuses = await _lookupCache.GetJobStatusLookupsAsync(companyId);
-        var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == "PENDING");
+        var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.Pending);
         var priorities = await _lookupCache.GetJobPriorityLookupsAsync(companyId);
         var normalPriority = priorities.FirstOrDefault(p => p.PriorityCode == "NORMAL") ?? priorities.First();
 
@@ -3638,60 +3460,20 @@ public class JobsController : Controller
 
             foreach (var item in itemsToCopy)
             {
-                var newItem = new JobItem
-                {
-                    JobId = reworkJob.Id,
-                    Description = item.Description,
-                    Quantity = item.Quantity,
-                    SurfaceAreaSqFt = item.SurfaceAreaSqFt,
-                    CatalogItemId = item.CatalogItemId,
-                    IsGenericItem = item.IsGenericItem,
-                    IsLaborItem = item.IsLaborItem,
-                    ManualUnitPrice = item.ManualUnitPrice,
-                    RequiresSandblasting = item.RequiresSandblasting,
-                    RequiresMasking = item.RequiresMasking,
-                    IncludePrepCost = item.IncludePrepCost,
-                    EstimatedMinutes = item.EstimatedMinutes,
-                    Complexity = item.Complexity,
-                    Notes = item.Notes,
-                    CompanyId = companyId,
-                    CreatedAt = DateTime.UtcNow
-                };
+                var createdAtUtc = DateTime.UtcNow;
+                var newItem = _jobItemAssemblyService.CreateJobItem(item, reworkJob.Id, companyId, createdAtUtc);
 
                 await _unitOfWork.JobItems.AddAsync(newItem);
                 await _unitOfWork.CompleteAsync();
 
-                foreach (var coat in item.Coats.OrderBy(c => c.Sequence))
+                foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(item, newItem.Id, companyId, createdAtUtc))
                 {
-                    await _unitOfWork.JobItemCoats.AddAsync(new JobItemCoat
-                    {
-                        JobItemId = newItem.Id,
-                        CoatName = coat.CoatName,
-                        Sequence = coat.Sequence,
-                        InventoryItemId = coat.InventoryItemId,
-                        ColorName = coat.ColorName,
-                        VendorId = coat.VendorId,
-                        ColorCode = coat.ColorCode,
-                        Finish = coat.Finish,
-                        CoverageSqFtPerLb = coat.CoverageSqFtPerLb,
-                        TransferEfficiency = coat.TransferEfficiency,
-                        PowderCostPerLb = coat.PowderCostPerLb,
-                        Notes = coat.Notes,
-                        CompanyId = companyId,
-                        CreatedAt = DateTime.UtcNow
-                    });
+                    await _unitOfWork.JobItemCoats.AddAsync(coat);
                 }
 
-                foreach (var prep in item.PrepServices)
+                foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(item, newItem.Id, companyId, createdAtUtc))
                 {
-                    await _unitOfWork.JobItemPrepServices.AddAsync(new JobItemPrepService
-                    {
-                        JobItemId = newItem.Id,
-                        PrepServiceId = prep.PrepServiceId,
-                        EstimatedMinutes = prep.EstimatedMinutes,
-                        CompanyId = companyId,
-                        CreatedAt = DateTime.UtcNow
-                    });
+                    await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
                 }
             }
 
@@ -3793,7 +3575,7 @@ public class JobsController : Controller
 
         // Load status lookups to find Pending status
         var statuses = await _lookupCache.GetJobStatusLookupsAsync(companyId);
-        var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == "PENDING");
+        var pendingStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.Pending);
         if (pendingStatus == null) return Json(new { success = false, message = "Could not find Pending status." });
 
         var priorities = await _lookupCache.GetJobPriorityLookupsAsync(companyId);
@@ -3871,7 +3653,7 @@ public class JobsController : Controller
 
         // Guard: only allow re-sync while job is pre-production
         var preProductionCodes = new HashSet<string>(StringComparer.OrdinalIgnoreCase)
-            { "PENDING", "QUOTED", "APPROVED" };
+            { AppConstants.StatusCodes.Job.Pending, AppConstants.StatusCodes.Job.Quoted, AppConstants.StatusCodes.Job.Approved };
         if (!preProductionCodes.Contains(job.JobStatus?.StatusCode ?? ""))
         {
             TempData["Error"] = "Re-sync is only available before shop work has started.";
@@ -3910,95 +3692,31 @@ public class JobsController : Controller
 
             foreach (var quoteItem in fullItems.Where(qi => !qi.IsDeleted))
             {
-                var firstCoat = quoteItem.Coats?.OrderBy(c => c.Sequence).FirstOrDefault();
-
-                var jobItem = new JobItem
-                {
-                    JobId = id,
-                    Description = quoteItem.Description,
-                    Quantity = quoteItem.Quantity,
-                    ColorName = firstCoat?.ColorName,
-                    ColorCode = firstCoat?.ColorCode,
-                    Finish = firstCoat?.Finish,
-                    SurfaceArea = quoteItem.SurfaceAreaSqFt,
-                    SurfaceAreaSqFt = quoteItem.SurfaceAreaSqFt,
-                    CatalogItemId = quoteItem.CatalogItemId,
-                    IsGenericItem = quoteItem.IsGenericItem,
-                    IsLaborItem = quoteItem.IsLaborItem,
-                    IsSalesItem = quoteItem.IsSalesItem,
-                    Sku = quoteItem.Sku,
-                    ManualUnitPrice = quoteItem.ManualUnitPrice,
-                    PowderCostOverride = quoteItem.PowderCostOverride,
-                    UnitPrice = quoteItem.UnitPrice,
-                    TotalPrice = quoteItem.TotalPrice,
-                    LaborCost = quoteItem.TotalPrice * 0.4m,
-                    RequiresSandblasting = quoteItem.RequiresSandblasting,
-                    RequiresMasking = quoteItem.RequiresMasking,
-                    EstimatedMinutes = quoteItem.EstimatedMinutes,
-                    Notes = quoteItem.Notes,
-                    Complexity = quoteItem.Complexity,
-                    AiTags = quoteItem.AiTags,
-                    AiPredictionId = quoteItem.AiPredictionId,
-                    IncludePrepCost = !quoteItem.CatalogItemId.HasValue,
-                    CompanyId = job.CompanyId,
-                    CreatedAt = DateTime.UtcNow
-                };
+                var createdAtUtc = DateTime.UtcNow;
+                var jobItem = _jobItemAssemblyService.CreateJobItem(quoteItem, id, job.CompanyId, createdAtUtc);
 
                 await _unitOfWork.JobItems.AddAsync(jobItem);
                 await _unitOfWork.SaveChangesAsync();
 
-                if (quoteItem.Coats != null)
+                foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(quoteItem, jobItem.Id, job.CompanyId, createdAtUtc))
                 {
-                    foreach (var quoteCoat in quoteItem.Coats.OrderBy(c => c.Sequence))
-                    {
-                        string colorName = quoteCoat.ColorName;
-                        string colorCode = quoteCoat.ColorCode;
-                        string finish = quoteCoat.Finish;
+                    await _unitOfWork.JobItemCoats.AddAsync(coat);
+                }
 
-                        if (quoteCoat.InventoryItemId.HasValue && quoteCoat.InventoryItem != null)
-                        {
-                            colorName = quoteCoat.InventoryItem.Name;
-                            colorCode = quoteCoat.InventoryItem.ColorCode;
-                            finish = quoteCoat.InventoryItem.Finish;
-                        }
-
-                        var cov = quoteCoat.CoverageSqFtPerLb > 0 ? quoteCoat.CoverageSqFtPerLb : 30m;
-                        var eff = quoteCoat.TransferEfficiency > 0 ? quoteCoat.TransferEfficiency / 100m : 0.65m;
-                        var powderToOrder = (quoteCoat.PowderToOrder > 0)
-                            ? quoteCoat.PowderToOrder
-                            : (quoteItem.SurfaceAreaSqFt > 0
-                                ? Math.Round((quoteItem.SurfaceAreaSqFt * quoteItem.Quantity) / (cov * eff), 2)
-                                : (decimal?)null);
-
-                        await _unitOfWork.JobItemCoats.AddAsync(new JobItemCoat
-                        {
-                            JobItemId = jobItem.Id,
-                            CoatName = quoteCoat.CoatName,
-                            Sequence = quoteCoat.Sequence,
-                            InventoryItemId = quoteCoat.InventoryItemId,
-                            ColorName = colorName,
-                            VendorId = quoteCoat.VendorId,
-                            ColorCode = colorCode,
-                            Finish = finish,
-                            CoverageSqFtPerLb = quoteCoat.CoverageSqFtPerLb,
-                            TransferEfficiency = quoteCoat.TransferEfficiency,
-                            PowderCostPerLb = quoteCoat.PowderCostPerLb,
-                            PowderToOrder = powderToOrder,
-                            Notes = quoteCoat.Notes,
-                            CompanyId = job.CompanyId,
-                            CreatedAt = DateTime.UtcNow
-                        });
-                    }
+                foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(quoteItem, jobItem.Id, job.CompanyId, createdAtUtc))
+                {
+                    await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
                 }
             }
 
             await _unitOfWork.SaveChangesAsync();
 
-            // Aggregate prep services from all quote items and copy to job
-            var quoteItemIds = fullItems.Select(qi => qi.Id).ToList();
-            var itemPrepServices = await _unitOfWork.QuoteItemPrepServices.FindAsync(
-                ps => quoteItemIds.Contains(ps.QuoteItemId));
-            foreach (var prepServiceId in itemPrepServices.Select(ps => ps.PrepServiceId).Distinct())
+            // Aggregate prep services from the fully-loaded quote items and copy to job
+            foreach (var prepServiceId in fullItems
+                .SelectMany(qi => qi.PrepServices)
+                .Where(ps => !ps.IsDeleted)
+                .Select(ps => ps.PrepServiceId)
+                .Distinct())
             {
                 await _unitOfWork.JobPrepServices.AddAsync(new JobPrepService
                 {

src/PowderCoating.Web/Controllers/JournalEntriesController.cs

@@ -0,0 +1,372 @@
+using Microsoft.AspNetCore.Authorization;
+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;
+
+namespace PowderCoating.Web.Controllers;
+
+[Authorize(Policy = AppConstants.Policies.CanViewData)]
+public class JournalEntriesController : Controller
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly ITenantContext _tenantContext;
+    private readonly IAccountBalanceService _accountBalanceService;
+
+    public JournalEntriesController(
+        IUnitOfWork unitOfWork,
+        ITenantContext tenantContext,
+        IAccountBalanceService accountBalanceService)
+    {
+        _unitOfWork = unitOfWork;
+        _tenantContext = tenantContext;
+        _accountBalanceService = accountBalanceService;
+    }
+
+    private bool AllowAccounting() =>
+        User.IsInRole("SuperAdmin") || User.IsInRole("Administrator") || User.IsInRole("Manager");
+
+    // ── Index ────────────────────────────────────────────────────────────────
+
+    public async Task<IActionResult> Index(string? status)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        var all = (await _unitOfWork.JournalEntries.FindAsync(
+            je => je.CompanyId == companyId))
+            .OrderByDescending(je => je.EntryDate)
+            .ThenByDescending(je => je.Id)
+            .ToList();
+
+        var displayed = status switch
+        {
+            "Draft"  => all.Where(je => je.Status == JournalEntryStatus.Draft).ToList(),
+            "Posted" => all.Where(je => je.Status == JournalEntryStatus.Posted).ToList(),
+            _        => all
+        };
+
+        ViewBag.StatusFilter = status ?? "All";
+        ViewBag.TotalCount   = all.Count;
+        ViewBag.DraftCount   = all.Count(je => je.Status == JournalEntryStatus.Draft);
+        ViewBag.PostedCount  = all.Count(je => je.Status == JournalEntryStatus.Posted);
+
+        return View(displayed);
+    }
+
+    // ── Create ───────────────────────────────────────────────────────────────
+
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    public async Task<IActionResult> Create()
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+        await PopulateAccountDropdownAsync();
+        return View(new JournalEntry { EntryDate = DateTime.Today });
+    }
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Create(
+        JournalEntry model,
+        int[] lineAccountIds,
+        decimal[] lineDebits,
+        decimal[] lineCreditAmounts,
+        string?[] lineDescriptions,
+        int[] lineOrders)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var lines = BuildLines(lineAccountIds, lineDebits, lineCreditAmounts, lineDescriptions, lineOrders);
+
+        if (!ValidateLines(lines, out string? error))
+        {
+            TempData["Error"] = error;
+            await PopulateAccountDropdownAsync();
+            return View(model);
+        }
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        model.EntryNumber = await GenerateEntryNumberAsync(companyId);
+        model.Status = JournalEntryStatus.Draft;
+        model.Lines  = lines;
+
+        await _unitOfWork.JournalEntries.AddAsync(model);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Journal entry {model.EntryNumber} created as draft.";
+        return RedirectToAction(nameof(Details), new { id = model.Id });
+    }
+
+    // ── Details ──────────────────────────────────────────────────────────────
+
+    public async Task<IActionResult> Details(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var je = (await _unitOfWork.JournalEntries.FindAsync(
+            e => e.Id == id,
+            false,
+            e => e.Lines))
+            .FirstOrDefault();
+
+        if (je == null) return NotFound();
+
+        // Load account names for lines
+        var accountIds = je.Lines.Select(l => l.AccountId).Distinct().ToList();
+        var accounts   = await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id));
+        ViewBag.AccountMap = accounts.ToDictionary(a => a.Id, a => $"{a.AccountNumber} – {a.Name}");
+
+        // Reversal metadata
+        if (je.ReversalOfId.HasValue)
+        {
+            var original = await _unitOfWork.JournalEntries.GetByIdAsync(je.ReversalOfId.Value);
+            ViewBag.ReversalOfNumber = original?.EntryNumber;
+        }
+
+        var reversal = (await _unitOfWork.JournalEntries.FindAsync(
+            r => r.ReversalOfId == je.Id && r.Status == JournalEntryStatus.Posted))
+            .FirstOrDefault();
+        ViewBag.ReversalEntryNumber = reversal?.EntryNumber;
+        ViewBag.ReversalEntryId     = reversal?.Id;
+
+        return View(je);
+    }
+
+    // ── Post ─────────────────────────────────────────────────────────────────
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Post(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var entry = (await _unitOfWork.JournalEntries.FindAsync(
+            je => je.Id == id,
+            false,
+            je => je.Lines))
+            .FirstOrDefault();
+
+        if (entry == null) return NotFound();
+        if (entry.Status != JournalEntryStatus.Draft)
+        {
+            TempData["Error"] = "Only draft entries can be posted.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        var totalDebits  = entry.Lines.Sum(l => l.DebitAmount);
+        var totalCredits = entry.Lines.Sum(l => l.CreditAmount);
+        if (totalDebits != totalCredits)
+        {
+            TempData["Error"] = $"Entry does not balance — debits {totalDebits:C} ≠ credits {totalCredits:C}.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        await _unitOfWork.ExecuteInTransactionAsync(async () =>
+        {
+            entry.Status   = JournalEntryStatus.Posted;
+            entry.PostedAt = DateTime.UtcNow;
+            entry.PostedBy = User.Identity?.Name;
+
+            foreach (var line in entry.Lines)
+            {
+                if (line.DebitAmount > 0)
+                    await _accountBalanceService.DebitAsync(line.AccountId, line.DebitAmount);
+                if (line.CreditAmount > 0)
+                    await _accountBalanceService.CreditAsync(line.AccountId, line.CreditAmount);
+            }
+
+            await _unitOfWork.CompleteAsync();
+        });
+
+        TempData["Success"] = $"Journal entry {entry.EntryNumber} posted successfully.";
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
+    // ── Reverse ──────────────────────────────────────────────────────────────
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Reverse(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var original = (await _unitOfWork.JournalEntries.FindAsync(
+            je => je.Id == id,
+            false,
+            je => je.Lines))
+            .FirstOrDefault();
+
+        if (original == null) return NotFound();
+        if (original.Status != JournalEntryStatus.Posted)
+        {
+            TempData["Error"] = "Only posted entries can be reversed.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        var existingReversal = (await _unitOfWork.JournalEntries.FindAsync(
+            je => je.ReversalOfId == id))
+            .FirstOrDefault();
+        if (existingReversal != null)
+        {
+            TempData["Error"] = $"This entry was already reversed by {existingReversal.EntryNumber}.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        var companyId  = _tenantContext.GetCurrentCompanyId() ?? 0;
+        int newEntryId = 0;
+
+        await _unitOfWork.ExecuteInTransactionAsync(async () =>
+        {
+            var reversal = new JournalEntry
+            {
+                EntryNumber  = await GenerateEntryNumberAsync(companyId),
+                EntryDate    = DateTime.Today,
+                Reference    = $"Reversal of {original.EntryNumber}",
+                Description  = $"Reversal of {original.EntryNumber}: {original.Description}",
+                Status       = JournalEntryStatus.Posted,
+                IsReversal   = true,
+                ReversalOfId = original.Id,
+                PostedAt     = DateTime.UtcNow,
+                PostedBy     = User.Identity?.Name,
+                Lines = original.Lines.Select((l, i) => new JournalEntryLine
+                {
+                    AccountId    = l.AccountId,
+                    DebitAmount  = l.CreditAmount,
+                    CreditAmount = l.DebitAmount,
+                    Description  = l.Description,
+                    LineOrder    = l.LineOrder
+                }).ToList()
+            };
+
+            await _unitOfWork.JournalEntries.AddAsync(reversal);
+            original.Status = JournalEntryStatus.Reversed;
+
+            foreach (var line in reversal.Lines)
+            {
+                if (line.DebitAmount > 0)
+                    await _accountBalanceService.DebitAsync(line.AccountId, line.DebitAmount);
+                if (line.CreditAmount > 0)
+                    await _accountBalanceService.CreditAsync(line.AccountId, line.CreditAmount);
+            }
+
+            await _unitOfWork.CompleteAsync();
+            newEntryId = reversal.Id;
+        });
+
+        TempData["Success"] = "Reversal entry created and posted.";
+        return RedirectToAction(nameof(Details), new { id = newEntryId });
+    }
+
+    // ── Delete ───────────────────────────────────────────────────────────────
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Delete(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var entry = await _unitOfWork.JournalEntries.GetByIdAsync(id);
+        if (entry == null) return NotFound();
+
+        if (entry.Status != JournalEntryStatus.Draft)
+        {
+            TempData["Error"] = "Only draft entries can be deleted. Posted entries must be reversed.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        await _unitOfWork.JournalEntries.SoftDeleteAsync(id);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Journal entry {entry.EntryNumber} deleted.";
+        return RedirectToAction(nameof(Index));
+    }
+
+    // ── Helpers ──────────────────────────────────────────────────────────────
+
+    private static List<JournalEntryLine> BuildLines(
+        int[] accountIds, decimal[] debits, decimal[] credits,
+        string?[] descriptions, int[] orders)
+    {
+        var lines = new List<JournalEntryLine>();
+        for (int i = 0; i < accountIds.Length; i++)
+        {
+            if (accountIds[i] == 0) continue;
+            lines.Add(new JournalEntryLine
+            {
+                AccountId    = accountIds[i],
+                DebitAmount  = i < debits.Length   ? debits[i]   : 0,
+                CreditAmount = i < credits.Length  ? credits[i]  : 0,
+                Description  = i < descriptions.Length ? descriptions[i] : null,
+                LineOrder    = i < orders.Length   ? orders[i]   : i
+            });
+        }
+        return lines;
+    }
+
+    private static bool ValidateLines(List<JournalEntryLine> lines, out string? error)
+    {
+        if (lines.Count < 2)
+        {
+            error = "A journal entry must have at least two lines.";
+            return false;
+        }
+        var totalDebits  = lines.Sum(l => l.DebitAmount);
+        var totalCredits = lines.Sum(l => l.CreditAmount);
+        if (totalDebits == 0 && totalCredits == 0)
+        {
+            error = "At least one debit or credit amount must be non-zero.";
+            return false;
+        }
+        if (totalDebits != totalCredits)
+        {
+            error = $"Debits ({totalDebits:C}) must equal credits ({totalCredits:C}) before saving.";
+            return false;
+        }
+        error = null;
+        return true;
+    }
+
+    /// <summary>
+    /// Generates the next sequential entry number in the format JE-YYMM-####.
+    /// Queries across soft-deleted entries to prevent number reuse after deletion.
+    /// </summary>
+    private async Task<string> GenerateEntryNumberAsync(int companyId)
+    {
+        var prefix = $"JE-{DateTime.Now:yyMM}-";
+        var all = await _unitOfWork.JournalEntries.FindAsync(
+            je => je.CompanyId == companyId && je.EntryNumber.StartsWith(prefix),
+            ignoreQueryFilters: true);
+
+        int next = 1;
+        if (all.Any())
+        {
+            var nums = all
+                .Select(je => je.EntryNumber[prefix.Length..])
+                .Select(s => int.TryParse(s, out int n) ? n : 0);
+            next = nums.Max() + 1;
+        }
+
+        return $"{prefix}{next:D4}";
+    }
+
+    private async Task PopulateAccountDropdownAsync()
+    {
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        ViewBag.AccountSelectList = accounts
+            .OrderBy(a => a.AccountNumber)
+            .Select(a => new SelectListItem
+            {
+                Value = a.Id.ToString(),
+                Text  = $"{a.AccountNumber} – {a.Name}"
+            })
+            .ToList();
+    }
+}

src/PowderCoating.Web/Controllers/MaintenanceController.cs

@@ -156,14 +156,7 @@ public class MaintenanceController : Controller
             // Map to DTOs
             var maintenanceDtos = _mapper.Map<List<MaintenanceListDto>>(items);
 
-            // Create paged result
-            var pagedResult = new PagedResult<MaintenanceListDto>
-            {
-                Items = maintenanceDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<MaintenanceListDto>.From(gridRequest, maintenanceDtos, totalCount);
 
             // Get equipment name if filtering by equipment
             if (equipmentId.HasValue)

src/PowderCoating.Web/Controllers/OvenSchedulerController.cs

@@ -1,4 +1,4 @@
-using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.SignalR;
 using PowderCoating.Application.DTOs.Scheduling;
@@ -6,6 +6,7 @@ using PowderCoating.Application.Interfaces;
 using PowderCoating.Core.Entities;
 using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces;
+using PowderCoating.Shared.Constants;
 using PowderCoating.Web.Hubs;
 
 namespace PowderCoating.Web.Controllers;
@@ -27,7 +28,7 @@ public class OvenSchedulerController : Controller
     /// </summary>
     private static readonly string[] QueueableStatuses =
     {
-        "IN_PREPARATION", "SANDBLASTING", "MASKING_TAPING", "CLEANING", "COATING"
+        AppConstants.StatusCodes.Job.InPreparation, AppConstants.StatusCodes.Job.Sandblasting, AppConstants.StatusCodes.Job.MaskingTaping, AppConstants.StatusCodes.Job.Cleaning, AppConstants.StatusCodes.Job.Coating
     };
 
     public OvenSchedulerController(
@@ -646,7 +647,7 @@ public class OvenSchedulerController : Controller
         foreach (var batchItem in batch.Items.Where(i => i.Status == OvenBatchItemStatus.Pending))
             batchItem.Status = OvenBatchItemStatus.InOven;
 
-        var inOvenStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == "IN_OVEN");
+        var inOvenStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == AppConstants.StatusCodes.Job.InOven);
         if (inOvenStatus != null)
         {
             var jobIds = batch.Items.Select(i => i.JobId).Distinct().ToHashSet();
@@ -693,8 +694,8 @@ public class OvenSchedulerController : Controller
         foreach (var batchItem in batch.Items.Where(i => i.Status == OvenBatchItemStatus.InOven))
             batchItem.Status = OvenBatchItemStatus.Completed;
 
-        var curingStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == "CURING");
-        var coatingStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == "COATING");
+        var curingStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == AppConstants.StatusCodes.Job.Curing);
+        var coatingStatus = await _unitOfWork.JobStatusLookups.FirstOrDefaultAsync(s => s.StatusCode == AppConstants.StatusCodes.Job.Coating);
 
         var jobIds = batch.Items.Select(i => i.JobId).Distinct().ToList();
         var allBatchedItems = await _unitOfWork.OvenBatchItems.GetAllAsync(false, i => i.Batch);
@@ -771,15 +772,18 @@ public class OvenSchedulerController : Controller
     /// </summary>
     private async Task<string> GenerateBatchNumberAsync()
     {
-        var yearMonth = DateTime.Now.ToString("yyMM");
-        var all = await _unitOfWork.OvenBatches.GetAllAsync(ignoreQueryFilters: true);
-        var prefix = $"OVN-{yearMonth}-";
-        var maxSeq = all
-            .Where(b => b.BatchNumber.StartsWith(prefix))
-            .Select(b => int.TryParse(b.BatchNumber[prefix.Length..], out var n) ? n : 0)
-            .DefaultIfEmpty(0)
-            .Max();
-        return $"{prefix}{(maxSeq + 1):D4}";
+        var prefix = $"OVN-{DateTime.Now:yyMM}-";
+        var last = (await _unitOfWork.OvenBatches.FindAsync(
+                b => b.BatchNumber.StartsWith(prefix), ignoreQueryFilters: true))
+            .OrderByDescending(b => b.BatchNumber)
+            .Select(b => b.BatchNumber)
+            .FirstOrDefault();
+
+        int next = 1;
+        if (last != null && int.TryParse(last[prefix.Length..], out int num))
+            next = num + 1;
+
+        return $"{prefix}{next:D4}";
     }
 
     /// <summary>

src/PowderCoating.Web/Controllers/PlatformUsersController.cs

@@ -170,14 +170,7 @@ public class PlatformUsersController : Controller
                 totalCount = userDtos.Count; // Recalculate total for SuperAdmins
             }
 
-            // Create paged result
-            var pagedResult = new PagedResult<PlatformUserListDto>
-            {
-                Items = userDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<PlatformUserListDto>.From(gridRequest, userDtos, totalCount);
 
             // Set ViewBag for sorting and filters
             ViewBag.CurrentFilter = filter;

src/PowderCoating.Web/Controllers/QuoteApprovalController.cs

@@ -1,4 +1,4 @@
-using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.RateLimiting;
 using Microsoft.AspNetCore.SignalR;
 using PowderCoating.Application.Interfaces;
@@ -263,7 +263,7 @@ public class QuoteApprovalController : Controller
                 s => s.CompanyId == quote!.CompanyId && s.IsRejectedStatus && !s.IsDeleted,
                 ignoreQueryFilters: true)
             ?? await _unitOfWork.QuoteStatusLookups.FirstOrDefaultAsync(
-                s => s.CompanyId == quote!.CompanyId && s.StatusCode == "REJECTED" && !s.IsDeleted,
+                s => s.CompanyId == quote!.CompanyId && s.StatusCode == AppConstants.StatusCodes.Quote.Rejected && !s.IsDeleted,
                 ignoreQueryFilters: true);
 
         var oldDeclineStatusName = quote!.QuoteStatus?.DisplayName ?? "Unknown";

src/PowderCoating.Web/Controllers/QuotesController.cs

@@ -1,4 +1,4 @@
-using AutoMapper;
+using AutoMapper;
 using Microsoft.Extensions.Configuration;
 using PowderCoating.Shared.Constants;
 using Microsoft.AspNetCore.Authorization;
@@ -33,6 +33,8 @@ public class QuotesController : Controller
     private readonly ILookupCacheService _lookupCache;
     private readonly INotificationService _notificationService;
     private readonly ISubscriptionService _subscriptionService;
+    private readonly IJobItemAssemblyService _jobItemAssemblyService;
+    private readonly IQuotePricingAssemblyService _quotePricingAssemblyService;
     private readonly IConfiguration _configuration;
     private readonly IPlatformSettingsService _platformSettings;
     private readonly IQuotePhotoService _photoService;
@@ -55,6 +57,8 @@ public class QuotesController : Controller
         ILookupCacheService lookupCache,
         INotificationService notificationService,
         ISubscriptionService subscriptionService,
+        IJobItemAssemblyService jobItemAssemblyService,
+        IQuotePricingAssemblyService quotePricingAssemblyService,
         IConfiguration configuration,
         IPlatformSettingsService platformSettings,
         IQuotePhotoService photoService,
@@ -76,6 +80,8 @@ public class QuotesController : Controller
         _lookupCache = lookupCache;
         _notificationService = notificationService;
         _subscriptionService = subscriptionService;
+        _jobItemAssemblyService = jobItemAssemblyService;
+        _quotePricingAssemblyService = quotePricingAssemblyService;
         _configuration = configuration;
         _platformSettings = platformSettings;
         _photoService = photoService;
@@ -92,7 +98,7 @@ public class QuotesController : Controller
     /// Supports filtering by free-text search and/or status. Tag filtering is applied post-query
     /// because Tags is a comma-separated string column that can't be efficiently queried server-side.
     /// The <paramref name="statusCode"/> parameter lets dashboard links deep-link into a specific
-    /// status bucket by code name (e.g. "DRAFT") without knowing the database ID.
+    /// status bucket by code name (e.g. AppConstants.StatusCodes.Quote.Draft) without knowing the database ID.
     /// </summary>
     public async Task<IActionResult> Index(
         string? searchTerm,
@@ -198,14 +204,9 @@ public class QuotesController : Controller
                           .Contains(tagLower)).ToList();
             }
 
-            // Create paged result
-            var pagedResult = new PagedResult<QuoteListDto>
-            {
-                Items = quoteDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = string.IsNullOrWhiteSpace(tagFilter) ? totalCount : quoteDtos.Count
-            };
+            var pagedResult = PagedResult<QuoteListDto>.From(
+                gridRequest, quoteDtos,
+                string.IsNullOrWhiteSpace(tagFilter) ? totalCount : quoteDtos.Count);
 
             // Set ViewBag for sorting and filters
             ViewBag.SearchTerm = searchTerm;
@@ -230,10 +231,10 @@ public class QuotesController : Controller
             // Aggregate stats — computed over ALL quotes (not just current page) so stat
             // cards always reflect the full dataset regardless of current page or page size.
             var draftSentIds = quoteStatuses
-                .Where(s => s.StatusCode == "DRAFT" || s.StatusCode == "SENT")
+                .Where(s => s.StatusCode == AppConstants.StatusCodes.Quote.Draft || s.StatusCode == AppConstants.StatusCodes.Quote.Sent)
                 .Select(s => s.Id).ToList();
             var approvedConvertedIds = quoteStatuses
-                .Where(s => s.StatusCode == "APPROVED" || s.StatusCode == "CONVERTED")
+                .Where(s => s.StatusCode == AppConstants.StatusCodes.Quote.Approved || s.StatusCode == AppConstants.StatusCodes.Quote.Converted)
                 .Select(s => s.Id).ToList();
             var indexStats = await _unitOfWork.Quotes.GetIndexStatsAsync(draftSentIds, approvedConvertedIds);
             ViewBag.StatOpenCount     = indexStats.OpenCount;
@@ -891,8 +892,8 @@ public class QuotesController : Controller
             // Get status lookups (cached)
             var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
             var statuses = await _lookupCache.GetQuoteStatusLookupsAsync(companyId);
-            var sentStatus = statuses.FirstOrDefault(s => s.StatusCode == "SENT");
-            var draftStatus = statuses.FirstOrDefault(s => s.StatusCode == "DRAFT");
+            var sentStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Sent);
+            var draftStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Draft);
 
             // Create quote entity
             var quote = _mapper.Map<Quote>(dto);
@@ -914,140 +915,19 @@ public class QuotesController : Controller
             }
 
             // Set calculated pricing — snapshot at save time; never recalculate on load
-            quote.MaterialCosts       = pricingResult.MaterialCosts;
-            quote.LaborCosts          = pricingResult.LaborCosts;
-            quote.EquipmentCosts      = pricingResult.EquipmentCosts;
-            quote.ItemsSubtotal       = pricingResult.ItemsSubtotal;
-            quote.OvenBatchCost       = pricingResult.OvenBatchCost;
-            quote.ShopSuppliesAmount  = pricingResult.ShopSuppliesAmount;
-            quote.ShopSuppliesPercent = pricingResult.ShopSuppliesPercent;
-            quote.OverheadAmount      = pricingResult.OverheadCosts;
-            quote.OverheadPercent     = pricingResult.OverheadPercent;
-            quote.ProfitMargin        = pricingResult.ProfitMargin;
-            quote.ProfitPercent       = pricingResult.ProfitPercent;
-            quote.SubTotal            = pricingResult.SubtotalBeforeDiscount;
-            quote.DiscountPercent     = pricingResult.DiscountPercent;
-            quote.DiscountAmount      = pricingResult.DiscountAmount;
-            quote.RushFee             = pricingResult.RushFee;
-            quote.TaxAmount           = pricingResult.TaxAmount;
-            quote.Total               = pricingResult.Total;
+            _quotePricingAssemblyService.ApplyPricingSnapshot(quote, pricingResult);
 
             // Add quote
             await _unitOfWork.Quotes.AddAsync(quote);
             await _unitOfWork.CompleteAsync();
 
             // Create quote items with calculated pricing
-            var itemResults = new List<QuoteItem>();
-            foreach (var itemDto in dto.QuoteItems)
-            {
-                var item = _mapper.Map<QuoteItem>(itemDto);
-                item.QuoteId = quote.Id;
-                item.CompanyId = currentUser.CompanyId;
-
-                // AI items: use stored price (AI estimate or user override) — skip the pricing engine
-                if (itemDto.IsAiItem && itemDto.ManualUnitPrice.HasValue && itemDto.ManualUnitPrice.Value > 0)
-                {
-                    item.UnitPrice = itemDto.ManualUnitPrice.Value;
-                    item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
-                    _logger.LogInformation("AI item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-                // Sales/merchandise items: use the manually entered price directly — no coating calculation
-                else if (itemDto.IsSalesItem && itemDto.ManualUnitPrice.HasValue)
-                {
-                    item.UnitPrice = itemDto.ManualUnitPrice.Value;
-                    item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
-                    _logger.LogInformation("Sales item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-                // Catalog items: if they have coats, calculate with coats; otherwise use default price
-                else if (itemDto.CatalogItemId.HasValue)
-                {
-                    // If catalog item has coats, calculate the full price with coat costs
-                    if (itemDto.Coats != null && itemDto.Coats.Any())
-                    {
-                        _logger.LogInformation("Calculating catalog item with {CoatCount} coats", itemDto.Coats.Count);
-                        var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, currentUser.CompanyId, ovenRateOverride);
-                        item.UnitPrice         = itemPricing.UnitPrice;
-                        item.TotalPrice        = itemPricing.TotalPrice;
-                        item.ItemMaterialCost  = itemPricing.MaterialCost;
-                        item.ItemLaborCost     = itemPricing.LaborCost;
-                        item.ItemEquipmentCost = itemPricing.EquipmentCost;
-                        _logger.LogInformation("Set prices: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                    }
-                    else
-                    {
-                        // No coats - use catalog default price
-                        var catalogItem = await _unitOfWork.CatalogItems.GetByIdAsync(itemDto.CatalogItemId.Value);
-                        if (catalogItem != null)
-                        {
-                            item.UnitPrice = catalogItem.DefaultPrice;
-                            item.TotalPrice = catalogItem.DefaultPrice * itemDto.Quantity;
-                            _logger.LogInformation("Catalog item no coats: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                        }
-                    }
-                }
-                else
-                {
-                    // Calculated items use the pricing service
-                    _logger.LogInformation("Calculating custom item with {CoatCount} coats", itemDto.Coats?.Count ?? 0);
-                    var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, currentUser.CompanyId, ovenRateOverride);
-                    item.UnitPrice         = itemPricing.UnitPrice;
-                    item.TotalPrice        = itemPricing.TotalPrice;
-                    item.ItemMaterialCost  = itemPricing.MaterialCost;
-                    item.ItemLaborCost     = itemPricing.LaborCost;
-                    item.ItemEquipmentCost = itemPricing.EquipmentCost;
-                    _logger.LogInformation("Set prices: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-
-                // Flag whether the user overrode the AI's estimates before accepting
-                await UpdateAiPredictionOverrideAsync(itemDto, item.UnitPrice);
-
-                // Map coats for this item with calculated costs
-                if (itemDto.Coats != null && itemDto.Coats.Any())
-                {
-                    item.Coats = new List<QuoteItemCoat>();
-                    for (int coatIndex = 0; coatIndex < itemDto.Coats.Count; coatIndex++)
-                    {
-                        var coatDto = itemDto.Coats[coatIndex];
-
-                        // If "Add to inventory as Incoming" was checked on the custom tab,
-                        // create a 0-balance inventory record so QR codes work on the work order.
-                        if (coatDto.AddAsIncoming && coatDto.CatalogItemId.HasValue && !coatDto.InventoryItemId.HasValue)
-                            coatDto.InventoryItemId = await CreateIncomingInventoryItemAsync(coatDto, currentUser.CompanyId);
-
-                        var coat = _mapper.Map<QuoteItemCoat>(coatDto);
-                        coat.CompanyId = currentUser.CompanyId;
-
-                        // Calculate and store the coat costs
-                        var coatPricing = await _pricingService.CalculateCoatPriceAsync(
-                            coatDto,
-                            itemDto.SurfaceAreaSqFt,
-                            itemDto.Quantity,
-                            coatIndex,
-                            itemDto.EstimatedMinutes,
-                            currentUser.CompanyId);
-
-                        coat.CoatMaterialCost = coatPricing.CoatMaterialCost;
-                        coat.CoatLaborCost = coatPricing.CoatLaborCost;
-                        coat.CoatTotalCost = coatPricing.CoatTotalCost;
-
-                        item.Coats.Add(coat);
-                    }
-                }
-
-                // Map per-item prep services
-                if (itemDto.PrepServices != null && itemDto.PrepServices.Any())
-                {
-                    item.PrepServices = new List<QuoteItemPrepService>();
-                    foreach (var psDto in itemDto.PrepServices)
-                    {
-                        var prepService = _mapper.Map<QuoteItemPrepService>(psDto);
-                        prepService.CompanyId = currentUser.CompanyId;
-                        item.PrepServices.Add(prepService);
-                    }
-                }
-
-                itemResults.Add(item);
-            }
+            var itemResults = await _quotePricingAssemblyService.CreateQuoteItemsAsync(
+                dto.QuoteItems,
+                quote.Id,
+                currentUser.CompanyId,
+                ovenRateOverride,
+                DateTime.UtcNow);
 
             foreach (var item in itemResults)
             {
@@ -1444,23 +1324,7 @@ public class QuotesController : Controller
                 quote.ProspectSmsConsentedAt = null;
 
             // Set calculated pricing — snapshot at save time; never recalculate on load
-            quote.MaterialCosts       = pricingResult.MaterialCosts;
-            quote.LaborCosts          = pricingResult.LaborCosts;
-            quote.EquipmentCosts      = pricingResult.EquipmentCosts;
-            quote.ItemsSubtotal       = pricingResult.ItemsSubtotal;
-            quote.OvenBatchCost       = pricingResult.OvenBatchCost;
-            quote.ShopSuppliesAmount  = pricingResult.ShopSuppliesAmount;
-            quote.ShopSuppliesPercent = pricingResult.ShopSuppliesPercent;
-            quote.OverheadAmount      = pricingResult.OverheadCosts;
-            quote.OverheadPercent     = pricingResult.OverheadPercent;
-            quote.ProfitMargin        = pricingResult.ProfitMargin;
-            quote.ProfitPercent       = pricingResult.ProfitPercent;
-            quote.SubTotal            = pricingResult.SubtotalBeforeDiscount;
-            quote.DiscountPercent     = pricingResult.DiscountPercent;
-            quote.DiscountAmount      = pricingResult.DiscountAmount;
-            quote.RushFee             = pricingResult.RushFee;
-            quote.TaxAmount           = pricingResult.TaxAmount;
-            quote.Total               = pricingResult.Total;
+            _quotePricingAssemblyService.ApplyPricingSnapshot(quote, pricingResult);
 
             // Track changes
             var changeHistories = new List<QuoteChangeHistory>();
@@ -1704,121 +1568,25 @@ public class QuotesController : Controller
 
             // Create new quote items with calculated pricing
             var newItemsForComparison = new List<(string Description, decimal Quantity, decimal UnitPrice, decimal TotalPrice, bool Sandblasting, bool Masking, decimal? SurfaceArea, string? Notes)>();
-            foreach (var itemDto in dto.QuoteItems)
+            var assembledItems = await _quotePricingAssemblyService.CreateQuoteItemsAsync(
+                dto.QuoteItems,
+                quote.Id,
+                currentUser.CompanyId,
+                ovenRateOverride,
+                DateTime.UtcNow);
+
+            foreach (var item in assembledItems)
             {
-                var item = _mapper.Map<QuoteItem>(itemDto);
-                item.QuoteId = quote.Id;
-                item.CompanyId = currentUser.CompanyId;
-
-                _logger.LogInformation("Creating item: {Desc}, Sandblasting={Sand}, Masking={Mask} (from DTO: Sand={DtoSand}, Mask={DtoMask})",
-                    item.Description, item.RequiresSandblasting, item.RequiresMasking,
-                    itemDto.RequiresSandblasting, itemDto.RequiresMasking);
-
-                // AI items: use stored price (AI estimate or user override) — skip the pricing engine
-                if (itemDto.IsAiItem && itemDto.ManualUnitPrice.HasValue && itemDto.ManualUnitPrice.Value > 0)
-                {
-                    item.UnitPrice = itemDto.ManualUnitPrice.Value;
-                    item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
-                    _logger.LogInformation("AI item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-                // Sales/merchandise items: use the manually entered price directly — no coating calculation
-                else if (itemDto.IsSalesItem && itemDto.ManualUnitPrice.HasValue)
-                {
-                    item.UnitPrice = itemDto.ManualUnitPrice.Value;
-                    item.TotalPrice = itemDto.ManualUnitPrice.Value * itemDto.Quantity;
-                    _logger.LogInformation("Sales item price: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-                // Catalog items: if they have coats, calculate with coats; otherwise use default price
-                else if (itemDto.CatalogItemId.HasValue)
-                {
-                    // If catalog item has coats, calculate the full price with coat costs
-                    if (itemDto.Coats != null && itemDto.Coats.Any())
-                    {
-                        _logger.LogInformation("Calculating catalog item with {CoatCount} coats", itemDto.Coats.Count);
-                        var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, currentUser.CompanyId, ovenRateOverride);
-                        item.UnitPrice         = itemPricing.UnitPrice;
-                        item.TotalPrice        = itemPricing.TotalPrice;
-                        item.ItemMaterialCost  = itemPricing.MaterialCost;
-                        item.ItemLaborCost     = itemPricing.LaborCost;
-                        item.ItemEquipmentCost = itemPricing.EquipmentCost;
-                        _logger.LogInformation("Set prices: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                    }
-                    else
-                    {
-                        // No coats - use catalog default price
-                        var catalogItem = await _unitOfWork.CatalogItems.GetByIdAsync(itemDto.CatalogItemId.Value);
-                        if (catalogItem != null)
-                        {
-                            item.UnitPrice = catalogItem.DefaultPrice;
-                            item.TotalPrice = catalogItem.DefaultPrice * itemDto.Quantity;
-                            _logger.LogInformation("Catalog item no coats: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                        }
-                    }
-                }
-                else
-                {
-                    // Calculated items use the pricing service
-                    _logger.LogInformation("Calculating custom item with {CoatCount} coats", itemDto.Coats?.Count ?? 0);
-                    var itemPricing = await _pricingService.CalculateQuoteItemPriceAsync(itemDto, currentUser.CompanyId, ovenRateOverride);
-                    item.UnitPrice         = itemPricing.UnitPrice;
-                    item.TotalPrice        = itemPricing.TotalPrice;
-                    item.ItemMaterialCost  = itemPricing.MaterialCost;
-                    item.ItemLaborCost     = itemPricing.LaborCost;
-                    item.ItemEquipmentCost = itemPricing.EquipmentCost;
-                    _logger.LogInformation("Set prices: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
-                }
-
-                // Flag whether the user overrode the AI's estimates before accepting
-                await UpdateAiPredictionOverrideAsync(itemDto, item.UnitPrice);
+                _logger.LogInformation("Creating item: {Desc}, Sandblasting={Sand}, Masking={Mask}",
+                    item.Description, item.RequiresSandblasting, item.RequiresMasking);
 
                 await _unitOfWork.QuoteItems.AddAsync(item);
 
-                // Map coats for this item with calculated costs
-                if (itemDto.Coats != null && itemDto.Coats.Any())
+                if (item.Coats?.Any() == true)
                 {
-                    item.Coats = new List<QuoteItemCoat>();
-                    for (int coatIndex = 0; coatIndex < itemDto.Coats.Count; coatIndex++)
-                    {
-                        var coatDto = itemDto.Coats[coatIndex];
-
-                        if (coatDto.AddAsIncoming && coatDto.CatalogItemId.HasValue && !coatDto.InventoryItemId.HasValue)
-                            coatDto.InventoryItemId = await CreateIncomingInventoryItemAsync(coatDto, currentUser.CompanyId);
-
-                        var coat = _mapper.Map<QuoteItemCoat>(coatDto);
-                        coat.CompanyId = currentUser.CompanyId;
-
-                        // Calculate and store the coat costs
-                        var coatPricing = await _pricingService.CalculateCoatPriceAsync(
-                            coatDto,
-                            itemDto.SurfaceAreaSqFt,
-                            itemDto.Quantity,
-                            coatIndex,
-                            itemDto.EstimatedMinutes,
-                            currentUser.CompanyId);
-
-                        coat.CoatMaterialCost = coatPricing.CoatMaterialCost;
-                        coat.CoatLaborCost = coatPricing.CoatLaborCost;
-                        coat.CoatTotalCost = coatPricing.CoatTotalCost;
-
-                        item.Coats.Add(coat);
-                    }
-
                     _logger.LogInformation("Added {CoatCount} coats to item {Description}", item.Coats.Count, item.Description);
                 }
 
-                // Map per-item prep services
-                if (itemDto.PrepServices != null && itemDto.PrepServices.Any())
-                {
-                    item.PrepServices = new List<QuoteItemPrepService>();
-                    foreach (var psDto in itemDto.PrepServices)
-                    {
-                        var prepService = _mapper.Map<QuoteItemPrepService>(psDto);
-                        prepService.CompanyId = currentUser.CompanyId;
-                        item.PrepServices.Add(prepService);
-                    }
-                }
-
-                // Track new item for comparison
                 newItemsForComparison.Add((
                     item.Description ?? "",
                     item.Quantity,
@@ -2067,7 +1835,7 @@ public class QuotesController : Controller
             }
 
             // Check if quote is approved
-            if (quote.QuoteStatus.StatusCode != "APPROVED")
+            if (quote.QuoteStatus.StatusCode != AppConstants.StatusCodes.Quote.Approved)
             {
                 TempData["Error"] = "Only approved quotes can be converted to customers.";
                 return RedirectToAction(nameof(Details), new { id });
@@ -2157,7 +1925,7 @@ public class QuotesController : Controller
             // Get "Converted" status (cached)
             var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
             var statuses = await _lookupCache.GetQuoteStatusLookupsAsync(companyId);
-            var convertedStatus = statuses.FirstOrDefault(s => s.StatusCode == "CONVERTED");
+            var convertedStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Converted);
 
             // Update quote to link to new customer
             quote.CustomerId = customer.Id;
@@ -2481,7 +2249,7 @@ public class QuotesController : Controller
             }
 
             // Check if already approved
-            if (quote.QuoteStatus.StatusCode == "APPROVED")
+            if (quote.QuoteStatus.StatusCode == AppConstants.StatusCodes.Quote.Approved)
             {
                 TempData["Info"] = $"Quote {quote.QuoteNumber} is already approved.";
                 return RedirectToAction(nameof(Details), new { id });
@@ -2495,7 +2263,7 @@ public class QuotesController : Controller
 
             // Find the Approved status for this company
             var approvedStatus = await _unitOfWork.QuoteStatusLookups.FirstOrDefaultAsync(
-                s => s.StatusCode == "APPROVED" && s.CompanyId == currentUser!.CompanyId);
+                s => s.StatusCode == AppConstants.StatusCodes.Quote.Approved && s.CompanyId == currentUser!.CompanyId);
 
             if (approvedStatus == null)
             {
@@ -2982,7 +2750,7 @@ public class QuotesController : Controller
             quote.UpdatedAt = DateTime.UtcNow;
 
             // Set approved date when status changes to Approved
-            if (newStatus.StatusCode == "APPROVED" && oldStatusCode != "APPROVED")
+            if (newStatus.StatusCode == AppConstants.StatusCodes.Quote.Approved && oldStatusCode != AppConstants.StatusCodes.Quote.Approved)
             {
                 quote.ApprovedDate = DateTime.UtcNow;
             }
@@ -2992,7 +2760,7 @@ public class QuotesController : Controller
 
             // Auto-create job when quote is approved — guard against double-conversion
             // (race condition: two simultaneous approval calls could both pass the oldStatusCode check)
-            if (newStatus.StatusCode == "APPROVED" && oldStatusCode != "APPROVED"
+            if (newStatus.StatusCode == AppConstants.StatusCodes.Quote.Approved && oldStatusCode != AppConstants.StatusCodes.Quote.Approved
                 && !quote.ConvertedToJobId.HasValue)
             {
                 try
@@ -3048,7 +2816,7 @@ public class QuotesController : Controller
         // Get default job statuses and priorities
         var jobStatuses = await _unitOfWork.JobStatusLookups.GetAllAsync();
         var jobPriorities = await _unitOfWork.JobPriorityLookups.GetAllAsync();
-        var approvedStatus = jobStatuses.FirstOrDefault(s => s.StatusCode == "APPROVED");
+        var approvedStatus = jobStatuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Job.Approved);
         var normalPriority = jobPriorities.FirstOrDefault(p => p.PriorityCode == "NORMAL");
         var rushPriority = jobPriorities.FirstOrDefault(p => p.PriorityCode == "RUSH");
 
@@ -3086,108 +2854,32 @@ public class QuotesController : Controller
         // Create job items from quote items
         foreach (var quoteItem in fullItems.Where(qi => !qi.IsDeleted))
         {
-            // Get first coat's color information if available
-            var firstCoat = quoteItem.Coats?.OrderBy(c => c.Sequence).FirstOrDefault();
-
-            var jobItem = new JobItem
-            {
-                JobId = job.Id,
-                Description = quoteItem.Description,
-                Quantity = quoteItem.Quantity,
-                ColorName = firstCoat?.ColorName,
-                ColorCode = firstCoat?.ColorCode,
-                Finish = firstCoat?.Finish,
-                SurfaceArea = quoteItem.SurfaceAreaSqFt,
-                SurfaceAreaSqFt = quoteItem.SurfaceAreaSqFt,
-                CatalogItemId = quoteItem.CatalogItemId,
-                IsGenericItem = quoteItem.IsGenericItem,
-                IsLaborItem = quoteItem.IsLaborItem,
-                IsSalesItem = quoteItem.IsSalesItem,
-                Sku = quoteItem.Sku,
-                ManualUnitPrice = quoteItem.ManualUnitPrice,
-                PowderCostOverride = quoteItem.PowderCostOverride,
-                UnitPrice = quoteItem.UnitPrice,
-                TotalPrice = quoteItem.TotalPrice,
-                LaborCost = quoteItem.TotalPrice * 0.4m, // Estimated 40% labor cost
-                RequiresSandblasting = quoteItem.RequiresSandblasting,
-                RequiresMasking = quoteItem.RequiresMasking,
-                EstimatedMinutes = quoteItem.EstimatedMinutes,
-                Notes = quoteItem.Notes,
-                Complexity = quoteItem.Complexity,
-                AiTags = quoteItem.AiTags,
-                AiPredictionId = quoteItem.AiPredictionId,  // Share the same prediction record — no duplication
-                // Catalog items are fixed-price — prep services must not add labor cost to them.
-                // Non-catalog items default to true so prep service labor is included in the calculated price.
-                IncludePrepCost = !quoteItem.CatalogItemId.HasValue,
-                CompanyId = quote.CompanyId,
-                CreatedAt = DateTime.UtcNow
-            };
+            var createdAtUtc = DateTime.UtcNow;
+            var jobItem = _jobItemAssemblyService.CreateJobItem(quoteItem, job.Id, quote.CompanyId, createdAtUtc);
 
 
             await _unitOfWork.JobItems.AddAsync(jobItem);
             await _unitOfWork.SaveChangesAsync(); // Save JobItem first to get its ID
 
-            // Create JobItemCoat records for all coats from quote
-            if (quoteItem.Coats != null && quoteItem.Coats.Any())
+            foreach (var coat in _jobItemAssemblyService.CreateJobItemCoats(quoteItem, jobItem.Id, quote.CompanyId, createdAtUtc))
             {
-                foreach (var quoteCoat in quoteItem.Coats.OrderBy(c => c.Sequence))
-                {
-                    // Get color info from inventory item if available, otherwise use coat fields
-                    string colorName = quoteCoat.ColorName;
-                    string colorCode = quoteCoat.ColorCode;
-                    string finish = quoteCoat.Finish;
+                await _unitOfWork.JobItemCoats.AddAsync(coat);
+                _logger.LogInformation("Created JobItemCoat '{CoatName}' (Sequence {Seq}) - Color: {Color} ({Code})",
+                    coat.CoatName, coat.Sequence, coat.ColorName ?? "N/A", coat.ColorCode ?? "N/A");
+            }
 
-                    if (quoteCoat.InventoryItemId.HasValue && quoteCoat.InventoryItem != null)
-                    {
-                        // Use inventory item information (takes precedence)
-                        colorName = quoteCoat.InventoryItem.Name;
-                        colorCode = quoteCoat.InventoryItem.ColorCode;
-                        finish = quoteCoat.InventoryItem.Finish;
-                    }
-
-                    // Calculate PowderToOrder if not already stored on the quote coat
-                    var cov = quoteCoat.CoverageSqFtPerLb > 0 ? quoteCoat.CoverageSqFtPerLb : 30m;
-                    var eff = quoteCoat.TransferEfficiency > 0 ? quoteCoat.TransferEfficiency / 100m : 0.65m;
-                    var powderToOrder = (quoteCoat.PowderToOrder > 0)
-                        ? quoteCoat.PowderToOrder
-                        : (quoteItem.SurfaceAreaSqFt > 0
-                            ? Math.Round((quoteItem.SurfaceAreaSqFt * quoteItem.Quantity) / (cov * eff), 2)
-                            : (decimal?)null);
-
-                    var jobCoat = new JobItemCoat
-                    {
-                        JobItemId = jobItem.Id,
-                        CoatName = quoteCoat.CoatName,
-                        Sequence = quoteCoat.Sequence,
-                        InventoryItemId = quoteCoat.InventoryItemId,
-                        ColorName = colorName,
-                        VendorId = quoteCoat.VendorId,
-                        ColorCode = colorCode,
-                        Finish = finish,
-                        CoverageSqFtPerLb = quoteCoat.CoverageSqFtPerLb,
-                        TransferEfficiency = quoteCoat.TransferEfficiency,
-                        PowderCostPerLb = quoteCoat.PowderCostPerLb,
-                        PowderToOrder = powderToOrder,
-                        Notes = quoteCoat.Notes,
-                        CompanyId = quote.CompanyId,
-                        CreatedAt = DateTime.UtcNow
-                    };
-
-                    await _unitOfWork.JobItemCoats.AddAsync(jobCoat);
-                    _logger.LogInformation("Created JobItemCoat '{CoatName}' (Sequence {Seq}) - Color: {Color} ({Code})",
-                        jobCoat.CoatName, jobCoat.Sequence, colorName ?? "N/A", colorCode ?? "N/A");
-                }
+            foreach (var prepService in _jobItemAssemblyService.CreateJobItemPrepServices(quoteItem, jobItem.Id, quote.CompanyId, createdAtUtc))
+            {
+                await _unitOfWork.JobItemPrepServices.AddAsync(prepService);
             }
         }
 
         await _unitOfWork.SaveChangesAsync();
 
-        // Aggregate unique prep services from all quote items and copy to job
-        // Load from DB directly to ensure prep services are available regardless of caller's includes
-        var quoteItemIds = fullItems.Select(qi => qi.Id).ToList();
-        var itemPrepServices = (await _unitOfWork.QuoteItemPrepServices.FindAsync(
-            ps => quoteItemIds.Contains(ps.QuoteItemId))).ToList();
-        var uniquePrepServiceIds = itemPrepServices
+        // Aggregate unique prep services from the fully-loaded quote items and copy to job
+        var uniquePrepServiceIds = fullItems
+            .SelectMany(qi => qi.PrepServices)
+            .Where(ps => !ps.IsDeleted)
             .Select(ps => ps.PrepServiceId)
             .Distinct()
             .ToList();
@@ -3214,7 +2906,7 @@ public class QuotesController : Controller
         quote.ConvertedDate = DateTime.UtcNow;
         var companyIdForStatus = quote.CompanyId;
         var quoteStatuses = await _lookupCache.GetQuoteStatusLookupsAsync(companyIdForStatus);
-        var convertedQuoteStatus = quoteStatuses.FirstOrDefault(s => s.StatusCode == "CONVERTED");
+        var convertedQuoteStatus = quoteStatuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Converted);
         if (convertedQuoteStatus != null)
             quote.QuoteStatusId = convertedQuoteStatus.Id;
         await _unitOfWork.SaveChangesAsync();
@@ -3434,8 +3126,8 @@ public class QuotesController : Controller
             // Advance quote to Sent status when it is still in Draft — mirrors what the email send path does.
             var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
             var statuses = await _lookupCache.GetQuoteStatusLookupsAsync(companyId);
-            var sentStatus = statuses.FirstOrDefault(s => s.StatusCode == "SENT");
-            var draftStatus = statuses.FirstOrDefault(s => s.StatusCode == "DRAFT");
+            var sentStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Sent);
+            var draftStatus = statuses.FirstOrDefault(s => s.StatusCode == AppConstants.StatusCodes.Quote.Draft);
 
             if (sentStatus != null && quote.QuoteStatusId == (draftStatus?.Id ?? 0))
             {
@@ -3795,160 +3487,6 @@ public class QuotesController : Controller
     /// Returns the new inventory item ID, or null if creation fails (non-fatal — the coat
     /// falls back to custom-powder pricing without an inventory link).
     /// </summary>
-    private async Task<int?> CreateIncomingInventoryItemAsync(CreateQuoteItemCoatDto coatDto, int companyId)
-    {
-        try
-        {
-            var catalogItem = await _unitOfWork.PowderCatalog.GetByIdAsync(coatDto.CatalogItemId!.Value);
-            if (catalogItem == null) return null;
-
-            var categories = await _unitOfWork.InventoryCategoryLookups.GetAllAsync();
-            var coatingCategory = categories
-                .Where(c => c.IsActive && c.IsCoating)
-                .OrderBy(c => c.DisplayOrder)
-                .FirstOrDefault();
-
-            // Match catalog vendor name to a company vendor record
-            var vendors = await _unitOfWork.Vendors.GetAllAsync();
-            var vendorNameLower = catalogItem.VendorName.ToLower();
-            var matchedVendor = vendors.FirstOrDefault(v =>
-                v.CompanyName.ToLower().Contains(vendorNameLower) ||
-                vendorNameLower.Contains(v.CompanyName.ToLower()));
-            // InventoryCategoryId is nullable — degrade gracefully rather than aborting if the
-            // company has not yet set up inventory categories (e.g., pre-seed).
-            var code = coatingCategory != null
-                ? (coatingCategory.CategoryCode.Length >= 4
-                    ? coatingCategory.CategoryCode[..4].ToUpperInvariant()
-                    : coatingCategory.CategoryCode.ToUpperInvariant().PadRight(4, 'X'))
-                : "POWD";
-            var prefix = $"{code}-{DateTime.Now:yyMM}-";
-            var allItems = await _unitOfWork.InventoryItems.GetAllAsync(ignoreQueryFilters: true);
-            var maxSeq = allItems
-                .Where(i => i.SKU.StartsWith(prefix))
-                .Select(i => int.TryParse(i.SKU[prefix.Length..], out var n) ? n : 0)
-                .DefaultIfEmpty(0)
-                .Max();
-            var sku = $"{prefix}{(maxSeq + 1):D4}";
-
-            var name = System.Globalization.CultureInfo.CurrentCulture.TextInfo
-                .ToTitleCase(catalogItem.ColorName.Trim().ToLower());
-
-            // Start with everything the catalog already has, then augment any null
-            // spec fields by fetching the product URL through the AI lookup service.
-            var description      = catalogItem.Description;
-            var finish           = catalogItem.Finish;
-            var colorFamilies    = catalogItem.ColorFamilies;
-            var cureTemp         = catalogItem.CureTemperatureF;
-            var cureTime         = catalogItem.CureTimeMinutes;
-            var coverage         = catalogItem.CoverageSqFtPerLb;
-            var transferEff      = catalogItem.TransferEfficiency;
-            var specificGravity  = catalogItem.SpecificGravity;
-            var imageUrl         = catalogItem.ImageUrl;
-            var sdsUrl           = catalogItem.SdsUrl;
-            var tdsUrl           = catalogItem.TdsUrl;
-
-            var needsAugment = !string.IsNullOrWhiteSpace(catalogItem.ProductUrl) &&
-                               (string.IsNullOrWhiteSpace(description) ||
-                                string.IsNullOrWhiteSpace(colorFamilies) ||
-                                cureTemp == null || cureTime == null);
-            if (needsAugment)
-            {
-                try
-                {
-                    var augmented = await _aiLookupService.LookupByUrlAsync(catalogItem.ProductUrl!, catalogItem.ColorName, catalogItem.TdsUrl);
-                    if (augmented.Success)
-                    {
-                        description   = string.IsNullOrWhiteSpace(description)   ? augmented.Description   : description;
-                        finish        = string.IsNullOrWhiteSpace(finish)        ? augmented.Finish        : finish;
-                        colorFamilies = string.IsNullOrWhiteSpace(colorFamilies) ? augmented.ColorFamilies : colorFamilies;
-                        cureTemp      ??= augmented.CureTemperatureF;
-                        cureTime      ??= augmented.CureTimeMinutes;
-                        coverage      ??= augmented.CoverageSqFtPerLb;
-                        transferEff   ??= augmented.TransferEfficiency;
-                        specificGravity ??= augmented.SpecificGravity;
-                        imageUrl      = string.IsNullOrWhiteSpace(imageUrl)      ? augmented.ImageUrl      : imageUrl;
-                        sdsUrl        = string.IsNullOrWhiteSpace(sdsUrl)        ? augmented.SdsUrl        : sdsUrl;
-                        tdsUrl        = string.IsNullOrWhiteSpace(tdsUrl)        ? augmented.TdsUrl        : tdsUrl;
-                        _logger.LogInformation("AI-augmented incoming inventory item for catalog {CatalogId}", catalogItem.Id);
-                    }
-                }
-                catch (Exception ex)
-                {
-                    _logger.LogWarning(ex, "AI augment failed for catalog {CatalogId}, continuing with catalog data", catalogItem.Id);
-                }
-            }
-
-            var item = new PowderCoating.Core.Entities.InventoryItem
-            {
-                SKU                    = sku,
-                Name                   = name,
-                Description            = description,
-                ColorName              = catalogItem.ColorName,
-                Manufacturer           = catalogItem.VendorName,
-                ManufacturerPartNumber = catalogItem.Sku,
-                Finish                 = finish,
-                ColorFamilies          = colorFamilies,
-                RequiresClearCoat      = catalogItem.RequiresClearCoat ?? false,
-                CoverageSqFtPerLb      = coverage ?? 30m,
-                TransferEfficiency     = transferEff ?? 65m,
-                CureTemperatureF       = cureTemp,
-                CureTimeMinutes        = cureTime,
-                SpecificGravity        = specificGravity,
-                SpecPageUrl            = catalogItem.ProductUrl,
-                ImageUrl               = imageUrl,
-                SdsUrl                 = sdsUrl,
-                TdsUrl                 = tdsUrl,
-                UnitCost               = catalogItem.UnitPrice,
-                AverageCost            = catalogItem.UnitPrice,
-                LastPurchasePrice      = catalogItem.UnitPrice,
-                QuantityOnHand         = 0,
-                UnitOfMeasure          = "lbs",
-                PrimaryVendorId        = matchedVendor?.Id,
-                InventoryCategoryId    = coatingCategory?.Id,
-                Category               = coatingCategory?.DisplayName ?? "Powder Coating",
-                IsActive               = true,
-                IsIncoming             = true,
-                CompanyId              = companyId,
-                CreatedAt              = DateTime.UtcNow,
-            };
-
-            await _unitOfWork.InventoryItems.AddAsync(item);
-            await _unitOfWork.SaveChangesAsync();
-
-            // Also update the coat DTO so pricing uses the inventory unit cost
-            coatDto.PowderCostPerLb = null; // clear manual price; pricing service reads from inventory
-            _logger.LogInformation("Created incoming inventory item {Id} ({Name}) from catalog {CatalogId} via quote coat",
-                item.Id, item.Name, coatDto.CatalogItemId);
-
-            return item.Id;
-        }
-        catch (Exception ex)
-        {
-            _logger.LogWarning(ex, "Failed to create incoming inventory item from catalog {CatalogId}, continuing without inventory link",
-                coatDto.CatalogItemId);
-            return null;
-        }
-    }
-
-    /// <summary>
-    /// After pricing is determined for an AI item, update the prediction record to flag whether
-    /// the user changed the AI's estimated surface area or unit price before accepting.
-    /// This data powers the "AI accuracy" reporting queries.
-    /// </summary>
-    private async Task UpdateAiPredictionOverrideAsync(CreateQuoteItemDto itemDto, decimal finalUnitPrice)
-    {
-        if (!itemDto.AiPredictionId.HasValue) return;
-
-        var prediction = await _unitOfWork.AiItemPredictions.GetByIdAsync(itemDto.AiPredictionId.Value);
-        if (prediction == null) return;
-
-        var sqftDiff  = Math.Abs(prediction.PredictedSurfaceAreaSqFt - itemDto.SurfaceAreaSqFt);
-        var priceDiff = Math.Abs(prediction.PredictedUnitPrice - finalUnitPrice);
-        prediction.UserOverrodeEstimate = sqftDiff > 0.01m || priceDiff > 0.01m;
-        prediction.UpdatedAt = DateTime.UtcNow;
-        // Change is tracked by EF; will be persisted on the next CompleteAsync()
-    }
-
     /// <summary>
     /// Builds a benchmark summary comparing the AI's estimate to historical completed jobs of
     /// similar complexity and surface area (±60% sqft range). The benchmark is displayed
@@ -3971,7 +3509,7 @@ public class QuotesController : Controller
 
             var jobIds = matches.Select(ji => ji.JobId).Distinct().ToList();
             var completedStatusIds = (await _unitOfWork.JobStatusLookups.FindAsync(
-                s => s.StatusCode == "COMPLETED" || s.StatusCode == "DELIVERED"))
+                s => s.StatusCode == AppConstants.StatusCodes.Job.Completed || s.StatusCode == AppConstants.StatusCodes.Job.Delivered))
                 .Select(s => s.Id).ToHashSet();
             var completedJobs = await _unitOfWork.Jobs.FindAsync(
                 j => jobIds.Contains(j.Id) && completedStatusIds.Contains(j.JobStatusId));

src/PowderCoating.Web/Controllers/ReportsController.cs

@@ -1192,6 +1192,69 @@ public class ReportsController : Controller
         return File(bytes, "text/csv", $"SalesTaxReport-{fromDate:yyyyMMdd}-{toDate:yyyyMMdd}.csv");
     }
 
+    /// <summary>
+    /// Accounts Payable Aging report — mirrors the AR Aging but groups open bills by vendor
+    /// and buckets them by days past due date. Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/ApAging
+    public async Task<IActionResult> ApAging(DateTime? asOf)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var asOfDate  = (asOf ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto = await _financialReports.GetApAgingAsync(companyId, asOfDate);
+        return View(dto);
+    }
+
+    /// <summary>
+    /// PDF export of the AP Aging report. Same inline/attachment pattern as other PDF actions.
+    /// Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/ApAgingPdf
+    public async Task<IActionResult> ApAgingPdf(DateTime? asOf, bool inline = false)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var asOfDate  = (asOf ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto = await _financialReports.GetApAgingAsync(companyId, asOfDate);
+        var pdfBytes = await _pdfService.GenerateApAgingPdfAsync(dto);
+        return inline
+            ? File(pdfBytes, "application/pdf")
+            : File(pdfBytes, "application/pdf", $"AP-Aging-{asOfDate:yyyyMMdd}.pdf");
+    }
+
+    /// <summary>
+    /// Trial Balance report — lists all active accounts with debit and credit balances using
+    /// <c>Account.CurrentBalance</c> (live, not point-in-time). Validates that debits equal
+    /// credits. Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/TrialBalance
+    public async Task<IActionResult> TrialBalance(DateTime? asOf)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var asOfDate  = (asOf ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto = await _financialReports.GetTrialBalanceAsync(companyId, asOfDate);
+        return View(dto);
+    }
+
+    /// <summary>
+    /// PDF export of the Trial Balance report. Same inline/attachment pattern as other PDF actions.
+    /// Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/TrialBalancePdf
+    public async Task<IActionResult> TrialBalancePdf(DateTime? asOf, bool inline = false)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var asOfDate  = (asOf ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto = await _financialReports.GetTrialBalanceAsync(companyId, asOfDate);
+        var pdfBytes = await _pdfService.GenerateTrialBalancePdfAsync(dto);
+        return inline
+            ? File(pdfBytes, "application/pdf")
+            : File(pdfBytes, "application/pdf", $"TrialBalance-{asOfDate:yyyyMMdd}.pdf");
+    }
+
     // ── INDIVIDUAL REPORT PAGES ──────────────────────────────────────────────
 
     /// <summary>

src/PowderCoating.Web/Controllers/VendorCreditsController.cs

@@ -0,0 +1,359 @@
+using Microsoft.AspNetCore.Authorization;
+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;
+
+namespace PowderCoating.Web.Controllers;
+
+[Authorize(Policy = AppConstants.Policies.CanViewData)]
+public class VendorCreditsController : Controller
+{
+    private readonly IUnitOfWork _unitOfWork;
+    private readonly ITenantContext _tenantContext;
+    private readonly IAccountBalanceService _accountBalanceService;
+
+    public VendorCreditsController(
+        IUnitOfWork unitOfWork,
+        ITenantContext tenantContext,
+        IAccountBalanceService accountBalanceService)
+    {
+        _unitOfWork = unitOfWork;
+        _tenantContext = tenantContext;
+        _accountBalanceService = accountBalanceService;
+    }
+
+    private bool AllowAccounting() =>
+        User.IsInRole("SuperAdmin") || User.IsInRole("Administrator") || User.IsInRole("Manager");
+
+    // ── Index ────────────────────────────────────────────────────────────────
+
+    /// <summary>Lists vendor credits grouped by status with unapplied balance summary.</summary>
+    public async Task<IActionResult> Index(string? status)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+
+        var all = (await _unitOfWork.VendorCredits.FindAsync(
+            vc => vc.CompanyId == companyId,
+            false,
+            vc => vc.Vendor))
+            .OrderByDescending(vc => vc.CreditDate)
+            .ThenByDescending(vc => vc.Id)
+            .ToList();
+
+        var displayed = status switch
+        {
+            "Open"    => all.Where(vc => vc.Status == VendorCreditStatus.Open).ToList(),
+            "Partial" => all.Where(vc => vc.Status == VendorCreditStatus.PartiallyApplied).ToList(),
+            "Applied" => all.Where(vc => vc.Status == VendorCreditStatus.Applied).ToList(),
+            "Voided"  => all.Where(vc => vc.Status == VendorCreditStatus.Voided).ToList(),
+            _         => all
+        };
+
+        ViewBag.StatusFilter    = status ?? "All";
+        ViewBag.TotalCount      = all.Count;
+        ViewBag.OpenCount       = all.Count(vc => vc.Status == VendorCreditStatus.Open);
+        ViewBag.PartialCount    = all.Count(vc => vc.Status == VendorCreditStatus.PartiallyApplied);
+        ViewBag.TotalUnapplied  = all
+            .Where(vc => vc.Status is VendorCreditStatus.Open or VendorCreditStatus.PartiallyApplied)
+            .Sum(vc => vc.RemainingAmount);
+
+        return View(displayed);
+    }
+
+    // ── Create ───────────────────────────────────────────────────────────────
+
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    public async Task<IActionResult> Create()
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+        await PopulateDropdownsAsync();
+        return View(new VendorCredit { CreditDate = DateTime.Today });
+    }
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Create(
+        VendorCredit model,
+        int[] lineAccountIds,
+        string[] lineDescriptions,
+        decimal[] lineAmounts)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var lines = BuildLines(lineAccountIds, lineDescriptions, lineAmounts);
+        if (lines.Count == 0)
+        {
+            TempData["Error"] = "At least one line item is required.";
+            await PopulateDropdownsAsync();
+            return View(model);
+        }
+
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        model.CreditNumber    = await GenerateCreditNumberAsync(companyId);
+        model.Status          = VendorCreditStatus.Open;
+        model.Total           = lines.Sum(l => l.Amount);
+        model.RemainingAmount = model.Total;
+        model.LineItems       = lines;
+
+        await _unitOfWork.VendorCredits.AddAsync(model);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Vendor credit {model.CreditNumber} created.";
+        return RedirectToAction(nameof(Details), new { id = model.Id });
+    }
+
+    // ── Details ──────────────────────────────────────────────────────────────
+
+    public async Task<IActionResult> Details(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var vc = (await _unitOfWork.VendorCredits.FindAsync(
+            v => v.Id == id,
+            false,
+            v => v.Vendor,
+            v => v.APAccount,
+            v => v.LineItems,
+            v => v.Applications))
+            .FirstOrDefault();
+
+        if (vc == null) return NotFound();
+
+        // Load account names for lines
+        var accountIds = vc.LineItems
+            .Where(l => l.AccountId.HasValue)
+            .Select(l => l.AccountId!.Value)
+            .Distinct()
+            .ToList();
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => accountIds.Contains(a.Id));
+        ViewBag.AccountMap = accounts.ToDictionary(a => a.Id, a => $"{a.AccountNumber} – {a.Name}");
+
+        // Load bills referenced by applications
+        if (vc.Applications.Any())
+        {
+            var billIds = vc.Applications.Select(a => a.BillId).ToList();
+            var bills   = await _unitOfWork.Bills.FindAsync(b => billIds.Contains(b.Id));
+            ViewBag.BillMap = bills.ToDictionary(b => b.Id, b => b.BillNumber);
+        }
+        else
+        {
+            ViewBag.BillMap = new Dictionary<int, string>();
+        }
+
+        // Unapplied bills from the same vendor for the "Apply" panel
+        if (vc.Status is VendorCreditStatus.Open or VendorCreditStatus.PartiallyApplied)
+        {
+            var openBills = await _unitOfWork.Bills.FindAsync(
+                b => b.VendorId == vc.VendorId
+                  && (b.Status == BillStatus.Open || b.Status == BillStatus.PartiallyPaid));
+            ViewBag.OpenBills = openBills.OrderBy(b => b.DueDate).ToList();
+        }
+
+        return View(vc);
+    }
+
+    // ── Post ─────────────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// Posts a vendor credit to the GL:
+    ///   DR Accounts Payable (APAccountId) — vendor owes us, reduces AP
+    ///   CR Expense/COGS accounts (each line) — reverses the original expense
+    /// </summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Post(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var vc = (await _unitOfWork.VendorCredits.FindAsync(
+            v => v.Id == id,
+            false,
+            v => v.LineItems))
+            .FirstOrDefault();
+
+        if (vc == null) return NotFound();
+        if (vc.Status != VendorCreditStatus.Open)
+        {
+            TempData["Error"] = "Only open (unposted) credits can be posted.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        await _unitOfWork.ExecuteInTransactionAsync(async () =>
+        {
+            // DR AP (reduces what we owe the vendor)
+            await _accountBalanceService.DebitAsync(vc.APAccountId, vc.Total);
+
+            // CR each expense account (reverses original expense)
+            foreach (var line in vc.LineItems)
+                await _accountBalanceService.CreditAsync(line.AccountId, line.Amount);
+
+            // Status stays Open — the credit is now in the GL but not yet applied to a bill
+            await _unitOfWork.CompleteAsync();
+        });
+
+        TempData["Success"] = $"Vendor credit {vc.CreditNumber} posted to GL.";
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
+    // ── Apply ─────────────────────────────────────────────────────────────────
+
+    /// <summary>
+    /// Applies a vendor credit against a vendor bill. Reduces Bill.AmountPaid (increasing balance)
+    /// and VendorCredit.RemainingAmount. No additional GL posting — AP was already adjusted when
+    /// the credit was posted.
+    /// </summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageJobs)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Apply(int id, int billId, decimal amount)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var vc   = await _unitOfWork.VendorCredits.GetByIdAsync(id);
+        var bill = await _unitOfWork.Bills.GetByIdAsync(billId);
+
+        if (vc == null || bill == null) return NotFound();
+        if (amount <= 0 || amount > vc.RemainingAmount || amount > bill.BalanceDue)
+        {
+            TempData["Error"] = "Invalid application amount.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        await _unitOfWork.ExecuteInTransactionAsync(async () =>
+        {
+            var application = new VendorCreditApplication
+            {
+                VendorCreditId = vc.Id,
+                BillId         = bill.Id,
+                Amount         = amount,
+                AppliedDate    = DateTime.UtcNow
+            };
+            await _unitOfWork.VendorCreditApplications.AddAsync(application);
+
+            // Update bill — treated as a payment against the balance
+            bill.AmountPaid += amount;
+            if (bill.AmountPaid >= bill.Total)
+                bill.Status = BillStatus.Paid;
+            else if (bill.AmountPaid > 0)
+                bill.Status = BillStatus.PartiallyPaid;
+
+            // Update credit
+            vc.RemainingAmount -= amount;
+            vc.Status = vc.RemainingAmount <= 0
+                ? VendorCreditStatus.Applied
+                : VendorCreditStatus.PartiallyApplied;
+
+            await _unitOfWork.CompleteAsync();
+        });
+
+        TempData["Success"] = $"Applied {amount:C} of credit {vc.CreditNumber} to bill {bill.BillNumber}.";
+        return RedirectToAction(nameof(Details), new { id });
+    }
+
+    // ── Void ─────────────────────────────────────────────────────────────────
+
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> Void(int id)
+    {
+        if (!AllowAccounting()) return RedirectToAction("Landing", "Reports");
+
+        var vc = await _unitOfWork.VendorCredits.GetByIdAsync(id);
+        if (vc == null) return NotFound();
+
+        if (vc.Status == VendorCreditStatus.Applied)
+        {
+            TempData["Error"] = "Fully applied credits cannot be voided.";
+            return RedirectToAction(nameof(Details), new { id });
+        }
+
+        vc.Status          = VendorCreditStatus.Voided;
+        vc.RemainingAmount = 0;
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = $"Vendor credit {vc.CreditNumber} voided.";
+        return RedirectToAction(nameof(Index));
+    }
+
+    // ── Helpers ──────────────────────────────────────────────────────────────
+
+    private static List<VendorCreditLineItem> BuildLines(
+        int[] accountIds, string[] descriptions, decimal[] amounts)
+    {
+        var lines = new List<VendorCreditLineItem>();
+        for (int i = 0; i < accountIds.Length; i++)
+        {
+            if (i < amounts.Length && amounts[i] > 0)
+                lines.Add(new VendorCreditLineItem
+                {
+                    AccountId   = accountIds[i] > 0 ? accountIds[i] : null,
+                    Description = i < descriptions.Length ? descriptions[i] : string.Empty,
+                    Amount      = amounts[i]
+                });
+        }
+        return lines;
+    }
+
+    /// <summary>
+    /// Generates the next sequential credit number in the format VC-YYMM-####.
+    /// Uses ignoreQueryFilters so voided/deleted records are included and numbers are never reused.
+    /// </summary>
+    private async Task<string> GenerateCreditNumberAsync(int companyId)
+    {
+        var prefix = $"VC-{DateTime.Now:yyMM}-";
+        var all = await _unitOfWork.VendorCredits.FindAsync(
+            vc => vc.CompanyId == companyId && vc.CreditNumber.StartsWith(prefix),
+            ignoreQueryFilters: true);
+
+        int next = 1;
+        if (all.Any())
+        {
+            var nums = all
+                .Select(vc => vc.CreditNumber[prefix.Length..])
+                .Select(s => int.TryParse(s, out int n) ? n : 0);
+            next = nums.Max() + 1;
+        }
+
+        return $"{prefix}{next:D4}";
+    }
+
+    private async Task PopulateDropdownsAsync()
+    {
+        var vendors  = await _unitOfWork.Vendors.FindAsync(v => v.IsActive);
+        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.IsActive);
+
+        ViewBag.VendorList = vendors
+            .OrderBy(v => v.CompanyName)
+            .Select(v => new SelectListItem { Value = v.Id.ToString(), Text = v.CompanyName })
+            .ToList();
+
+        ViewBag.APAccountList = accounts
+            .Where(a => a.AccountSubType == AccountSubType.AccountsPayable)
+            .OrderBy(a => a.AccountNumber)
+            .Select(a => new SelectListItem
+            {
+                Value = a.Id.ToString(),
+                Text  = $"{a.AccountNumber} – {a.Name}"
+            })
+            .ToList();
+
+        ViewBag.ExpenseAccountList = accounts
+            .Where(a => a.AccountType is AccountType.Expense or AccountType.CostOfGoods)
+            .OrderBy(a => a.AccountNumber)
+            .Select(a => new SelectListItem
+            {
+                Value = a.Id.ToString(),
+                Text  = $"{a.AccountNumber} – {a.Name}"
+            })
+            .ToList();
+    }
+}

src/PowderCoating.Web/Controllers/VendorsController.cs

@@ -111,14 +111,7 @@ public class VendorsController : Controller
                 InventoryItemCount = s.InventoryItems.Count(i => !i.IsDeleted)
             }).ToList();
 
-            // Create paged result
-            var pagedResult = new PagedResult<VendorListDto>
-            {
-                Items = vendorDtos,
-                PageNumber = gridRequest.PageNumber,
-                PageSize = gridRequest.PageSize,
-                TotalCount = totalCount
-            };
+            var pagedResult = PagedResult<VendorListDto>.From(gridRequest, vendorDtos, totalCount);
 
             // Set ViewBag for sorting
             ViewBag.SearchTerm = searchTerm;

src/PowderCoating.Web/Helpers/AccountingDropdownHelper.cs

@@ -0,0 +1,100 @@
+using Microsoft.AspNetCore.Mvc.Rendering;
+using PowderCoating.Core.Enums;
+using PowderCoating.Core.Interfaces;
+using PowderCoating.Shared.Constants;
+
+namespace PowderCoating.Web.Helpers;
+
+/// <summary>
+/// Centralizes the repeated DB queries and SelectListItem projections used by the accounting
+/// controllers (Bills, Expenses). Each controller assigns only the properties it needs to ViewBag,
+/// so the naming mismatch between controllers (BankAccounts vs PaymentAccounts) is harmless.
+/// </summary>
+internal static class AccountingDropdownHelper
+{
+    /// <summary>
+    /// Loads vendors, accounts, payment methods, and active jobs in a single call.
+    /// Returns pre-projected SelectListItem collections so controllers avoid duplicating the
+    /// LINQ-to-SelectListItem transform.
+    /// </summary>
+    internal static async Task<AccountingDropdowns> LoadAsync(IUnitOfWork unitOfWork)
+    {
+        var vendors = await unitOfWork.Vendors.FindAsync(v => v.IsActive);
+        var allAccounts = await unitOfWork.Accounts.FindAsync(a => a.IsActive);
+        var jobs = await unitOfWork.Jobs.FindAsync(j =>
+            j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Completed &&
+            j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Cancelled &&
+            j.JobStatus.StatusCode != AppConstants.StatusCodes.Job.Delivered);
+
+        var accountLabel = (Core.Entities.Account a) => $"{a.AccountNumber} – {a.Name}";
+
+        return new AccountingDropdowns
+        {
+            Vendors = vendors
+                .OrderBy(v => v.CompanyName)
+                .Select(v => new SelectListItem(v.CompanyName, v.Id.ToString()))
+                .ToList(),
+
+            ExpenseAccounts = allAccounts
+                .Where(a => a.AccountType == AccountType.Expense ||
+                            a.AccountType == AccountType.CostOfGoods)
+                .OrderBy(a => a.AccountNumber)
+                .Select(a => new SelectListItem(accountLabel(a), a.Id.ToString()))
+                .ToList(),
+
+            ExpenseAndAssetAccounts = allAccounts
+                .Where(a => a.AccountType == AccountType.Expense ||
+                            a.AccountType == AccountType.CostOfGoods ||
+                            a.AccountType == AccountType.Asset)
+                .OrderBy(a => a.AccountNumber)
+                .Select(a => new SelectListItem(accountLabel(a), a.Id.ToString()))
+                .ToList(),
+
+            ApAccounts = allAccounts
+                .Where(a => a.AccountSubType == AccountSubType.AccountsPayable)
+                .OrderBy(a => a.AccountNumber)
+                .Select(a => new SelectListItem(accountLabel(a), a.Id.ToString()))
+                .ToList(),
+
+            BankAccounts = allAccounts
+                .Where(a => a.AccountSubType == AccountSubType.Cash ||
+                            a.AccountSubType == AccountSubType.Checking ||
+                            a.AccountSubType == AccountSubType.Savings ||
+                            a.AccountSubType == AccountSubType.CreditCard)
+                .OrderBy(a => a.AccountNumber)
+                .Select(a => new SelectListItem(accountLabel(a), a.Id.ToString()))
+                .ToList(),
+
+            PaymentMethods = Enum.GetValues<PaymentMethod>()
+                .Select(m => new SelectListItem(m.ToString(), ((int)m).ToString()))
+                .ToList(),
+
+            ActiveJobs = jobs
+                .OrderBy(j => j.JobNumber)
+                .Select(j => new SelectListItem(
+                    $"{j.JobNumber} – {j.Description ?? "No description"}",
+                    j.Id.ToString()))
+                .ToList()
+        };
+    }
+}
+
+internal sealed class AccountingDropdowns
+{
+    public IReadOnlyList<SelectListItem> Vendors { get; init; } = [];
+
+    /// <summary>Expense + Cost of Goods accounts (used by Expenses controller).</summary>
+    public IReadOnlyList<SelectListItem> ExpenseAccounts { get; init; } = [];
+
+    /// <summary>Expense + Cost of Goods + Asset accounts (used by Bills controller).</summary>
+    public IReadOnlyList<SelectListItem> ExpenseAndAssetAccounts { get; init; } = [];
+
+    /// <summary>Accounts Payable accounts (used by Bills controller).</summary>
+    public IReadOnlyList<SelectListItem> ApAccounts { get; init; } = [];
+
+    /// <summary>Cash, Checking, Savings, and Credit Card accounts.</summary>
+    public IReadOnlyList<SelectListItem> BankAccounts { get; init; } = [];
+
+    public IReadOnlyList<SelectListItem> PaymentMethods { get; init; } = [];
+    public IReadOnlyList<SelectListItem> ActiveJobs { get; init; } = [];
+}

src/PowderCoating.Web/Program.cs

@@ -211,6 +211,8 @@ builder.Services.AddHttpClient();
 builder.Services.AddScoped<ICompanyLogoService, CompanyLogoService>();
 builder.Services.AddScoped<IEquipmentManualService, EquipmentManualService>();
 builder.Services.AddScoped<IPricingCalculationService, PricingCalculationService>();
+builder.Services.AddScoped<IJobItemAssemblyService, JobItemAssemblyService>();
+builder.Services.AddScoped<IQuotePricingAssemblyService, QuotePricingAssemblyService>();
 builder.Services.AddScoped<IPowderInsightsService, PowderInsightsService>();
 builder.Services.AddScoped<IAuditLogService, AuditLogService>();
 builder.Services.AddScoped<IAiUsageReportService, AiUsageReportService>();

src/PowderCoating.Web/Views/BankReconciliations/Create.cshtml

@@ -0,0 +1,48 @@
+@model PowderCoating.Core.Entities.BankReconciliation
+@{
+    ViewData["Title"] = "Start Bank Reconciliation";
+    var accounts = ViewBag.AccountSelectList as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">Start Bank Reconciliation</h4>
+</div>
+
+<div class="card shadow-sm" style="max-width:600px">
+    <div class="card-body">
+        <form asp-action="Create" method="post">
+            @Html.AntiForgeryToken()
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Bank Account <span class="text-danger">*</span></label>
+                <select asp-for="AccountId" asp-items="accounts" class="form-select" required>
+                    <option value="">— select account —</option>
+                </select>
+                <div class="form-text">Only Checking, Savings, and Cash accounts are listed.</div>
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Statement Date <span class="text-danger">*</span></label>
+                <input asp-for="StatementDate" type="date" class="form-control"
+                       value="@Model.StatementDate.ToString("yyyy-MM-dd")" required />
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Statement Ending Balance <span class="text-danger">*</span></label>
+                <div class="input-group">
+                    <span class="input-group-text">$</span>
+                    <input asp-for="EndingBalance" type="number" step="0.01" class="form-control" required />
+                </div>
+                <div class="form-text">Enter the closing balance from your bank statement.</div>
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Notes</label>
+                <textarea asp-for="Notes" class="form-control" rows="2"></textarea>
+            </div>
+            <div class="d-flex gap-2">
+                <button type="submit" class="btn btn-primary">Start Reconciliation</button>
+                <a asp-action="Index" class="btn btn-outline-secondary">Cancel</a>
+            </div>
+        </form>
+    </div>
+</div>

src/PowderCoating.Web/Views/BankReconciliations/Index.cshtml

@@ -0,0 +1,90 @@
+@model IEnumerable<PowderCoating.Core.Entities.BankReconciliation>
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Bank Reconciliation";
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <h4 class="mb-0 fw-semibold">Bank Reconciliation</h4>
+    <a asp-action="Create" class="btn btn-sm btn-primary ms-auto">
+        <i class="bi bi-plus-lg me-1"></i>Start New Reconciliation
+    </a>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="card shadow-sm">
+    <div class="card-body p-0">
+        <div class="table-responsive">
+            <table class="table table-hover mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Account</th>
+                        <th>Statement Date</th>
+                        <th class="text-end">Beginning Balance</th>
+                        <th class="text-end">Ending Balance</th>
+                        <th>Status</th>
+                        <th>Completed By</th>
+                        <th class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @if (!Model.Any())
+                {
+                    <tr>
+                        <td colspan="7" class="text-center text-muted py-4">
+                            No reconciliations yet.
+                            <a asp-action="Create">Start your first one.</a>
+                        </td>
+                    </tr>
+                }
+                @foreach (var br in Model)
+                {
+                    <tr>
+                        <td class="fw-semibold">@br.Account?.Name</td>
+                        <td>@br.StatementDate.ToString("MMM d, yyyy")</td>
+                        <td class="text-end">@br.BeginningBalance.ToString("C")</td>
+                        <td class="text-end">@br.EndingBalance.ToString("C")</td>
+                        <td>
+                            @if (br.Status == BankReconciliationStatus.Completed)
+                            {
+                                <span class="badge bg-success">Completed</span>
+                            }
+                            else
+                            {
+                                <span class="badge bg-warning text-dark">In Progress</span>
+                            }
+                        </td>
+                        <td class="text-muted small">
+                            @if (br.CompletedAt.HasValue)
+                            {
+                                @($"{br.CompletedBy} on {br.CompletedAt.Value.ToLocalTime():MMM d, yyyy}")
+                            }
+                        </td>
+                        <td class="text-end">
+                            @if (br.Status == BankReconciliationStatus.Completed)
+                            {
+                                <a asp-action="Report" asp-route-id="@br.Id" class="btn btn-sm btn-outline-secondary">
+                                    <i class="bi bi-file-earmark-text me-1"></i>Report
+                                </a>
+                            }
+                            else
+                            {
+                                <a asp-action="Reconcile" asp-route-id="@br.Id" class="btn btn-sm btn-outline-primary">
+                                    <i class="bi bi-check2-square me-1"></i>Continue
+                                </a>
+                            }
+                        </td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>

src/PowderCoating.Web/Views/BankReconciliations/Reconcile.cshtml

@@ -0,0 +1,189 @@
+@using PowderCoating.Web.Controllers
+@{
+    ViewData["Title"] = "Reconcile";
+    var recon    = ViewBag.Recon    as PowderCoating.Core.Entities.BankReconciliation;
+    var deposits = ViewBag.Deposits as List<ReconciliationItem> ?? new();
+    var payments = ViewBag.Payments as List<ReconciliationItem> ?? new();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2 flex-wrap">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>All Reconciliations
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">Reconcile: @recon?.Account?.Name</h4>
+    <span class="text-muted small">Statement date: @recon?.StatementDate.ToString("MMM d, yyyy")</span>
+</div>
+
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="row g-3 mb-3">
+    <div class="col-md-3 text-center">
+        <div class="card shadow-sm py-3">
+            <div class="fw-bold fs-5">@recon?.BeginningBalance.ToString("C")</div>
+            <div class="text-muted small">Beginning Balance</div>
+        </div>
+    </div>
+    <div class="col-md-3 text-center">
+        <div class="card shadow-sm py-3">
+            <div class="fw-bold fs-5">@recon?.EndingBalance.ToString("C")</div>
+            <div class="text-muted small">Statement Ending Balance</div>
+        </div>
+    </div>
+    <div class="col-md-3 text-center">
+        <div class="card shadow-sm py-3">
+            <div class="fw-bold fs-5" id="clearedBalance">@recon?.BeginningBalance.ToString("C")</div>
+            <div class="text-muted small">Cleared Balance</div>
+        </div>
+    </div>
+    <div class="col-md-3 text-center">
+        <div class="card shadow-sm py-3">
+            <div class="fw-bold fs-5" id="difference">—</div>
+            <div class="text-muted small">Difference</div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3 mb-3">
+    <div class="col-md-6">
+        <div class="card shadow-sm">
+            <div class="card-header fw-semibold">Deposits / Credits</div>
+            <div class="card-body p-0">
+                <table class="table table-sm mb-0">
+                    <thead class="table-light">
+                        <tr><th>Date</th><th>Reference</th><th class="text-end">Amount</th><th class="text-center">Cleared</th></tr>
+                    </thead>
+                    <tbody>
+                    @if (!deposits.Any())
+                    {
+                        <tr><td colspan="4" class="text-center text-muted py-3">No deposits found.</td></tr>
+                    }
+                    @foreach (var item in deposits.OrderBy(d => d.Date))
+                    {
+                        <tr class="recon-row" data-type="@item.EntityType" data-id="@item.EntityId"
+                            data-amount="@item.Amount.ToString("F2")" data-direction="deposit">
+                            <td class="small">@item.Date.ToString("MMM d")</td>
+                            <td class="small text-truncate" style="max-width:120px" title="@item.Description">@item.Reference</td>
+                            <td class="text-end">@item.Amount.ToString("C")</td>
+                            <td class="text-center">
+                                <input type="checkbox" class="form-check-input cleared-checkbox"
+                                       @(item.IsCleared ? "checked" : "") />
+                            </td>
+                        </tr>
+                    }
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+
+    <div class="col-md-6">
+        <div class="card shadow-sm">
+            <div class="card-header fw-semibold">Payments / Debits</div>
+            <div class="card-body p-0">
+                <table class="table table-sm mb-0">
+                    <thead class="table-light">
+                        <tr><th>Date</th><th>Reference</th><th class="text-end">Amount</th><th class="text-center">Cleared</th></tr>
+                    </thead>
+                    <tbody>
+                    @if (!payments.Any())
+                    {
+                        <tr><td colspan="4" class="text-center text-muted py-3">No payments found.</td></tr>
+                    }
+                    @foreach (var item in payments)
+                    {
+                        <tr class="recon-row" data-type="@item.EntityType" data-id="@item.EntityId"
+                            data-amount="@item.Amount.ToString("F2")" data-direction="payment">
+                            <td class="small">@item.Date.ToString("MMM d")</td>
+                            <td class="small text-truncate" style="max-width:120px" title="@item.Description">@item.Reference</td>
+                            <td class="text-end">@item.Amount.ToString("C")</td>
+                            <td class="text-center">
+                                <input type="checkbox" class="form-check-input cleared-checkbox"
+                                       @(item.IsCleared ? "checked" : "") />
+                            </td>
+                        </tr>
+                    }
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<form asp-action="Complete" method="post" id="completeForm">
+    @Html.AntiForgeryToken()
+    <input type="hidden" name="id" value="@recon?.Id" />
+    <input type="hidden" name="difference" id="differenceHidden" value="9999" />
+    <button type="submit" class="btn btn-success" id="completeBtn" disabled>
+        <i class="bi bi-check-circle me-1"></i>Complete Reconciliation
+    </button>
+    <span class="ms-2 text-muted small">Complete is enabled only when difference is $0.00</span>
+</form>
+
+@section Scripts {
+<script>
+(function() {
+    const reconId    = @recon?.Id;
+    const beginning  = @recon?.BeginningBalance.ToString("F2");
+    const ending     = @recon?.EndingBalance.ToString("F2");
+    let token        = document.querySelector('input[name="__RequestVerificationToken"]').value;
+
+    function recalculate() {
+        let clearedDeposits = 0, clearedPayments = 0;
+        document.querySelectorAll('.recon-row').forEach(row => {
+            const cb  = row.querySelector('.cleared-checkbox');
+            const amt = parseFloat(row.dataset.amount);
+            if (!cb.checked) return;
+            if (row.dataset.direction === 'deposit') clearedDeposits += amt;
+            else clearedPayments += amt;
+        });
+
+        const cleared    = beginning + clearedDeposits - clearedPayments;
+        const difference = ending - cleared;
+
+        document.getElementById('clearedBalance').textContent =
+            cleared.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+
+        const diffEl = document.getElementById('difference');
+        diffEl.textContent = difference.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+        diffEl.className = Math.abs(difference) < 0.005 ? 'fw-bold fs-5 text-success' : 'fw-bold fs-5 text-danger';
+
+        document.getElementById('differenceHidden').value = difference.toFixed(2);
+        document.getElementById('completeBtn').disabled = Math.abs(difference) >= 0.005;
+    }
+
+    document.querySelectorAll('.cleared-checkbox').forEach(cb => {
+        cb.addEventListener('change', async function() {
+            const row  = this.closest('.recon-row');
+            const type = row.dataset.type;
+            const id   = row.dataset.id;
+            const cleared = this.checked;
+
+            try {
+                const resp = await fetch('/BankReconciliations/ToggleCleared', {
+                    method: 'POST',
+                    headers: {
+                        'Content-Type': 'application/x-www-form-urlencoded',
+                        'RequestVerificationToken': token
+                    },
+                    body: new URLSearchParams({
+                        reconId, entityType: type, entityId: id, isCleared: cleared
+                    })
+                });
+                if (!resp.ok) this.checked = !cleared; // revert on error
+            } catch {
+                this.checked = !cleared; // revert on network error
+            }
+            recalculate();
+        });
+    });
+
+    recalculate();
+})();
+</script>
+}

src/PowderCoating.Web/Views/BankReconciliations/Report.cshtml

@@ -0,0 +1,109 @@
+@model PowderCoating.Core.Entities.BankReconciliation
+@using PowderCoating.Web.Controllers
+@{
+    ViewData["Title"] = $"Reconciliation Report – {Model.Account?.Name}";
+    var clearedDeposits = ViewBag.ClearedDeposits as IEnumerable<PowderCoating.Core.Entities.Payment> ?? Enumerable.Empty<PowderCoating.Core.Entities.Payment>();
+    var clearedPayments = ViewBag.ClearedPayments as List<ReconciliationItem> ?? new();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2 no-print">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">Reconciliation Report</h4>
+    <button class="btn btn-sm btn-outline-secondary ms-auto" onclick="window.print()">
+        <i class="bi bi-printer me-1"></i>Print
+    </button>
+</div>
+
+<div class="card shadow-sm mb-3">
+    <div class="card-body">
+        <div class="row">
+            <div class="col-md-6">
+                <h5 class="fw-semibold">@Model.Account?.Name</h5>
+                <p class="text-muted mb-0">Statement Date: @Model.StatementDate.ToString("MMMM d, yyyy")</p>
+                @if (Model.CompletedAt.HasValue)
+                {
+                    <p class="text-muted small">Completed by @Model.CompletedBy on @Model.CompletedAt.Value.ToLocalTime().ToString("MMM d, yyyy")</p>
+                }
+            </div>
+            <div class="col-md-6 text-md-end">
+                <table class="table table-sm table-borderless mb-0 ms-auto" style="width:auto">
+                    <tr>
+                        <td class="text-muted">Beginning Balance:</td>
+                        <td class="fw-semibold text-end">@Model.BeginningBalance.ToString("C")</td>
+                    </tr>
+                    <tr>
+                        <td class="text-muted">+ Cleared Deposits:</td>
+                        <td class="fw-semibold text-end text-success">@clearedDeposits.Sum(p => p.Amount).ToString("C")</td>
+                    </tr>
+                    <tr>
+                        <td class="text-muted">– Cleared Payments:</td>
+                        <td class="fw-semibold text-end text-danger">@clearedPayments.Sum(p => p.Amount).ToString("C")</td>
+                    </tr>
+                    <tr class="border-top">
+                        <td class="fw-semibold">Statement Ending Balance:</td>
+                        <td class="fw-bold text-end">@Model.EndingBalance.ToString("C")</td>
+                    </tr>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="row g-3">
+    <div class="col-md-6">
+        <div class="card shadow-sm">
+            <div class="card-header fw-semibold">Cleared Deposits (@clearedDeposits.Count())</div>
+            <div class="card-body p-0">
+                <table class="table table-sm mb-0">
+                    <thead class="table-light"><tr><th>Date</th><th>Reference</th><th class="text-end">Amount</th></tr></thead>
+                    <tbody>
+                    @foreach (var p in clearedDeposits.OrderBy(p => p.PaymentDate))
+                    {
+                        <tr>
+                            <td class="small">@p.PaymentDate.ToString("MMM d")</td>
+                            <td class="small">@p.Reference</td>
+                            <td class="text-end">@p.Amount.ToString("C")</td>
+                        </tr>
+                    }
+                    </tbody>
+                    <tfoot class="table-light fw-semibold">
+                        <tr><td colspan="2" class="text-end">Total</td><td class="text-end">@clearedDeposits.Sum(p=>p.Amount).ToString("C")</td></tr>
+                    </tfoot>
+                </table>
+            </div>
+        </div>
+    </div>
+    <div class="col-md-6">
+        <div class="card shadow-sm">
+            <div class="card-header fw-semibold">Cleared Payments (@clearedPayments.Count)</div>
+            <div class="card-body p-0">
+                <table class="table table-sm mb-0">
+                    <thead class="table-light"><tr><th>Date</th><th>Reference</th><th class="text-end">Amount</th></tr></thead>
+                    <tbody>
+                    @foreach (var p in clearedPayments)
+                    {
+                        <tr>
+                            <td class="small">@p.Date.ToString("MMM d")</td>
+                            <td class="small">@p.Reference</td>
+                            <td class="text-end">@p.Amount.ToString("C")</td>
+                        </tr>
+                    }
+                    </tbody>
+                    <tfoot class="table-light fw-semibold">
+                        <tr><td colspan="2" class="text-end">Total</td><td class="text-end">@clearedPayments.Sum(p=>p.Amount).ToString("C")</td></tr>
+                    </tfoot>
+                </table>
+            </div>
+        </div>
+    </div>
+</div>
+
+@if (!string.IsNullOrWhiteSpace(Model.Notes))
+{
+    <div class="card shadow-sm mt-3">
+        <div class="card-header fw-semibold">Notes</div>
+        <div class="card-body">@Model.Notes</div>
+    </div>
+}

src/PowderCoating.Web/Views/CompanySettings/Index.cshtml

@@ -199,6 +199,16 @@
                                     </select>
                                 </div>
                             </div>
+                            <div class="col-md-6">
+                                <div class="mb-3">
+                                    <label for="accountingMethod" class="form-label">Accounting Method</label>
+                                    <select class="form-select" id="accountingMethod" name="AccountingMethod">
+                                        <option value="1" selected="@(Model.AccountingMethod == PowderCoating.Core.Enums.AccountingMethod.Accrual ? "selected" : null)">Accrual (default)</option>
+                                        <option value="0" selected="@(Model.AccountingMethod == PowderCoating.Core.Enums.AccountingMethod.Cash ? "selected" : null)">Cash Basis</option>
+                                    </select>
+                                    <div class="form-text">Affects how financial reports (P&amp;L, Balance Sheet, Cash Flow) present data. Switching does not re-post historical transactions.</div>
+                                </div>
+                            </div>
                         </div>
 
                         <div class="mb-3">
@@ -2166,7 +2176,8 @@
                     City: $('#city').val(),
                     State: $('#state').val(),
                     ZipCode: $('#zipCode').val(),
-                    TimeZone: $('#timeZone').val()
+                    TimeZone: $('#timeZone').val(),
+                    AccountingMethod: parseInt($('#accountingMethod').val())
                 };
 
                 const btn = $('#btnSaveCompanyInfo');

src/PowderCoating.Web/Views/JournalEntries/Create.cshtml

@@ -0,0 +1,91 @@
+@model PowderCoating.Core.Entities.JournalEntry
+@{
+    ViewData["Title"] = "New Journal Entry";
+    var accounts = ViewBag.AccountSelectList as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem>
+        ?? new List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem>();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">New Journal Entry</h4>
+</div>
+
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<form asp-action="Create" method="post" id="jeForm">
+    @Html.AntiForgeryToken()
+
+    <div class="card shadow-sm mb-3">
+        <div class="card-header fw-semibold">Entry Details</div>
+        <div class="card-body">
+            <div class="row g-3">
+                <div class="col-md-3">
+                    <label class="form-label fw-semibold">Date <span class="text-danger">*</span></label>
+                    <input asp-for="EntryDate" type="date" class="form-control"
+                           value="@Model.EntryDate.ToString("yyyy-MM-dd")" required />
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label fw-semibold">Reference</label>
+                    <input asp-for="Reference" class="form-control" placeholder="e.g., Invoice #, memo" />
+                </div>
+                <div class="col-md-6">
+                    <label class="form-label fw-semibold">Description</label>
+                    <input asp-for="Description" class="form-control" placeholder="Brief purpose of this entry" />
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="card shadow-sm mb-3">
+        <div class="card-header d-flex align-items-center">
+            <span class="fw-semibold">Lines</span>
+            <div class="ms-auto d-flex gap-3 align-items-center small text-muted">
+                <span>Total Debits: <strong id="totalDebits" class="text-dark">$0.00</strong></span>
+                <span>Total Credits: <strong id="totalCredits" class="text-dark">$0.00</strong></span>
+                <span id="balanceStatus" class="badge bg-secondary">Unbalanced</span>
+            </div>
+        </div>
+        <div class="card-body p-0">
+            <table class="table table-sm mb-0" id="linesTable">
+                <thead class="table-light">
+                    <tr>
+                        <th style="width:40%">Account</th>
+                        <th>Description</th>
+                        <th class="text-end" style="width:130px">Debit</th>
+                        <th class="text-end" style="width:130px">Credit</th>
+                        <th style="width:40px"></th>
+                    </tr>
+                </thead>
+                <tbody id="linesBody">
+                    <!-- rows injected by JS -->
+                </tbody>
+            </table>
+        </div>
+        <div class="card-footer">
+            <button type="button" class="btn btn-sm btn-outline-secondary" id="addLineBtn">
+                <i class="bi bi-plus-lg me-1"></i>Add Line
+            </button>
+        </div>
+    </div>
+
+    <div class="d-flex gap-2">
+        <button type="submit" class="btn btn-primary" id="saveBtn">Save as Draft</button>
+        <a asp-action="Index" class="btn btn-outline-secondary">Cancel</a>
+    </div>
+</form>
+
+@section Scripts {
+<script src="~/js/journal-entry-create.js" asp-append-version="true"></script>
+<script>
+    JournalEntry.init(@Html.Raw(System.Text.Json.JsonSerializer.Serialize(
+        accounts.Select(a => new { value = a.Value, text = a.Text }))));
+</script>
+}

src/PowderCoating.Web/Views/JournalEntries/Details.cshtml

@@ -0,0 +1,203 @@
+@model PowderCoating.Core.Entities.JournalEntry
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = $"Journal Entry {Model.EntryNumber}";
+    var accountMap = ViewBag.AccountMap as Dictionary<int, string> ?? new Dictionary<int, string>();
+    bool isPosted   = Model.Status == JournalEntryStatus.Posted;
+    bool isDraft    = Model.Status == JournalEntryStatus.Draft;
+    bool isReversed = Model.Status == JournalEntryStatus.Reversed;
+    bool alreadyReversed = ViewBag.ReversalEntryNumber != null;
+}
+
+<div class="d-flex align-items-center mb-3 gap-2 flex-wrap">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">@Model.EntryNumber</h4>
+
+    @if (isDraft)
+    {
+        <span class="badge bg-warning text-dark ms-1 fs-6">Draft</span>
+    }
+    else if (isPosted)
+    {
+        <span class="badge bg-success ms-1 fs-6">Posted</span>
+    }
+    else
+    {
+        <span class="badge bg-secondary ms-1 fs-6">Reversed</span>
+    }
+
+    @if (Model.IsReversal)
+    {
+        <span class="badge bg-secondary ms-1">Reversal of @ViewBag.ReversalOfNumber</span>
+    }
+
+    <div class="ms-auto d-flex gap-2">
+        @if (isDraft)
+        {
+            <form asp-action="Post" asp-route-id="@Model.Id" method="post" class="d-inline">
+                @Html.AntiForgeryToken()
+                <button type="submit" class="btn btn-sm btn-success"
+                        onclick="return confirm('Post this journal entry to the GL? This cannot be undone.')">
+                    <i class="bi bi-check-circle me-1"></i>Post to GL
+                </button>
+            </form>
+            <form asp-action="Delete" asp-route-id="@Model.Id" method="post" class="d-inline">
+                @Html.AntiForgeryToken()
+                <button type="submit" class="btn btn-sm btn-outline-danger"
+                        onclick="return confirm('Delete this draft entry?')">
+                    <i class="bi bi-trash me-1"></i>Delete
+                </button>
+            </form>
+        }
+        @if (isPosted && !alreadyReversed)
+        {
+            <form asp-action="Reverse" asp-route-id="@Model.Id" method="post" class="d-inline">
+                @Html.AntiForgeryToken()
+                <button type="submit" class="btn btn-sm btn-outline-warning"
+                        onclick="return confirm('Create a reversal entry for @Model.EntryNumber? This will immediately post the reversal.')">
+                    <i class="bi bi-arrow-counterclockwise me-1"></i>Reverse
+                </button>
+            </form>
+        }
+        @if (alreadyReversed)
+        {
+            <a asp-action="Details" asp-route-id="@ViewBag.ReversalEntryId" class="btn btn-sm btn-outline-secondary">
+                View Reversal (@ViewBag.ReversalEntryNumber)
+            </a>
+        }
+    </div>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="row g-3 mb-3">
+    <div class="col-md-8">
+        <div class="card shadow-sm h-100">
+            <div class="card-body">
+                <dl class="row mb-0">
+                    <dt class="col-4 text-muted">Entry Number</dt>
+                    <dd class="col-8 fw-semibold">@Model.EntryNumber</dd>
+
+                    <dt class="col-4 text-muted">Date</dt>
+                    <dd class="col-8">@Model.EntryDate.ToString("MMMM d, yyyy")</dd>
+
+                    @if (!string.IsNullOrWhiteSpace(Model.Reference))
+                    {
+                        <dt class="col-4 text-muted">Reference</dt>
+                        <dd class="col-8">@Model.Reference</dd>
+                    }
+                    @if (!string.IsNullOrWhiteSpace(Model.Description))
+                    {
+                        <dt class="col-4 text-muted">Description</dt>
+                        <dd class="col-8">@Model.Description</dd>
+                    }
+                </dl>
+            </div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm h-100">
+            <div class="card-body">
+                <dl class="row mb-0">
+                    @if (isPosted && Model.PostedAt.HasValue)
+                    {
+                        <dt class="col-5 text-muted">Posted</dt>
+                        <dd class="col-7 small">
+                            @Model.PostedAt.Value.ToLocalTime().ToString("MMM d, yyyy h:mm tt")<br />
+                            <span class="text-muted">by @(Model.PostedBy ?? "—")</span>
+                        </dd>
+                    }
+                    <dt class="col-5 text-muted">Created</dt>
+                    <dd class="col-7 small">@Model.CreatedAt.ToLocalTime().ToString("MMM d, yyyy")</dd>
+                </dl>
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="card shadow-sm">
+    <div class="card-header d-flex align-items-center">
+        <span class="fw-semibold">Lines</span>
+        @{
+            var totalDebits  = Model.Lines.Sum(l => l.DebitAmount);
+            var totalCredits = Model.Lines.Sum(l => l.CreditAmount);
+            bool balanced = totalDebits == totalCredits;
+        }
+        <div class="ms-auto small">
+            <span class="me-3">Debits: <strong>@totalDebits.ToString("C")</strong></span>
+            <span class="me-3">Credits: <strong>@totalCredits.ToString("C")</strong></span>
+            @if (balanced)
+            {
+                <span class="badge bg-success">Balanced</span>
+            }
+            else
+            {
+                <span class="badge bg-danger">Out of Balance</span>
+            }
+        </div>
+    </div>
+    <div class="card-body p-0">
+        <table class="table table-sm mb-0">
+            <thead class="table-light">
+                <tr>
+                    <th>Account</th>
+                    <th>Description</th>
+                    <th class="text-end">Debit</th>
+                    <th class="text-end">Credit</th>
+                </tr>
+            </thead>
+            <tbody>
+            @foreach (var line in Model.Lines.OrderBy(l => l.LineOrder))
+            {
+                <tr>
+                    <td>
+                        @if (accountMap.TryGetValue(line.AccountId, out var accountName))
+                        {
+                            @accountName
+                        }
+                        else
+                        {
+                            <span class="text-muted">#@line.AccountId</span>
+                        }
+                    </td>
+                    <td class="text-muted small">@line.Description</td>
+                    <td class="text-end">
+                        @if (line.DebitAmount > 0)
+                        {
+                            @line.DebitAmount.ToString("C")
+                        }
+                    </td>
+                    <td class="text-end">
+                        @if (line.CreditAmount > 0)
+                        {
+                            @line.CreditAmount.ToString("C")
+                        }
+                    </td>
+                </tr>
+            }
+            </tbody>
+            <tfoot class="table-light fw-semibold">
+                <tr>
+                    <td colspan="2" class="text-end">Totals</td>
+                    <td class="text-end">@totalDebits.ToString("C")</td>
+                    <td class="text-end">@totalCredits.ToString("C")</td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>

src/PowderCoating.Web/Views/JournalEntries/Index.cshtml

@@ -0,0 +1,112 @@
+@model IEnumerable<PowderCoating.Core.Entities.JournalEntry>
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Journal Entries";
+    var statusFilter = ViewBag.StatusFilter as string ?? "All";
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <h4 class="mb-0 fw-semibold">Journal Entries</h4>
+    <a asp-action="Create" class="btn btn-sm btn-primary ms-auto">
+        <i class="bi bi-plus-lg me-1"></i>New Entry
+    </a>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<ul class="nav nav-tabs mb-3">
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "All" ? "active" : "")" asp-action="Index">
+            All <span class="badge bg-secondary ms-1">@ViewBag.TotalCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Draft" ? "active" : "")" asp-action="Index" asp-route-status="Draft">
+            Draft <span class="badge bg-warning text-dark ms-1">@ViewBag.DraftCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Posted" ? "active" : "")" asp-action="Index" asp-route-status="Posted">
+            Posted <span class="badge bg-success ms-1">@ViewBag.PostedCount</span>
+        </a>
+    </li>
+</ul>
+
+<div class="card shadow-sm">
+    <div class="card-body p-0">
+        <div class="table-responsive">
+            <table class="table table-hover mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Entry #</th>
+                        <th>Date</th>
+                        <th>Description</th>
+                        <th>Reference</th>
+                        <th>Status</th>
+                        <th class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @if (!Model.Any())
+                {
+                    <tr>
+                        <td colspan="6" class="text-center text-muted py-4">
+                            No journal entries found.
+                            <a asp-action="Create">Create the first one.</a>
+                        </td>
+                    </tr>
+                }
+                @foreach (var je in Model)
+                {
+                    <tr>
+                        <td>
+                            <a asp-action="Details" asp-route-id="@je.Id" class="fw-semibold text-decoration-none">
+                                @je.EntryNumber
+                            </a>
+                            @if (je.IsReversal)
+                            {
+                                <span class="badge bg-secondary ms-1" title="Reversal entry">REV</span>
+                            }
+                        </td>
+                        <td>@je.EntryDate.ToString("MMM d, yyyy")</td>
+                        <td class="text-truncate" style="max-width:280px">@je.Description</td>
+                        <td class="text-muted small">@je.Reference</td>
+                        <td>
+                            @if (je.Status == JournalEntryStatus.Draft)
+                            {
+                                <span class="badge bg-warning text-dark">Draft</span>
+                            }
+                            else if (je.Status == JournalEntryStatus.Posted)
+                            {
+                                <span class="badge bg-success">Posted</span>
+                            }
+                            else
+                            {
+                                <span class="badge bg-secondary">Reversed</span>
+                            }
+                        </td>
+                        <td class="text-end">
+                            <a asp-action="Details" asp-route-id="@je.Id" class="btn btn-sm btn-outline-secondary">
+                                View
+                            </a>
+                        </td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>

src/PowderCoating.Web/Views/Reports/ApAging.cshtml

@@ -0,0 +1,242 @@
+@model PowderCoating.Application.DTOs.Accounting.ApAgingReportDto
+@{
+    ViewData["Title"] = "AP Aging";
+    ViewData["PageIcon"] = "bi-hourglass-split";
+    var today = DateTime.Today;
+}
+
+<style>
+@@media print {
+    .no-print { display: none !important; }
+    .card { border: 1px solid #dee2e6 !important; box-shadow: none !important; }
+    body { font-size: 11px; }
+    .table { font-size: 11px; }
+}
+.aging-current  { color: #198754; }
+.aging-1-30     { color: #fd7e14; }
+.aging-31-60    { color: #dc6c02; }
+.aging-61-90    { color: #dc3545; }
+.aging-over90   { color: #842029; font-weight: 700; }
+.vendor-row     { background: #f8f9fa; font-weight: 600; }
+</style>
+
+<!-- Header -->
+<div class="d-flex align-items-center gap-2 mb-3 no-print">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary"><i class="bi bi-arrow-left"></i></a>
+    <p class="text-muted mb-0">As of @Model.AsOf.ToString("MMMM d, yyyy") · @Model.Vendors.Sum(v => v.Bills.Count) open bills</p>
+    <div class="ms-auto d-flex gap-2">
+        <a href="@Url.Action("ApAgingPdf", new { asOf = Model.AsOf.ToString("yyyy-MM-dd") })"
+           class="btn btn-sm btn-outline-danger no-print" target="_blank">
+            <i class="bi bi-file-pdf me-1"></i>Download PDF
+        </a>
+        <a href="@Url.Action("ApAgingPdf", new { asOf = Model.AsOf.ToString("yyyy-MM-dd"), inline = true })"
+           class="btn btn-sm btn-outline-secondary no-print" target="_blank">
+            <i class="bi bi-printer me-1"></i>Print
+        </a>
+    </div>
+</div>
+
+<!-- Date filter -->
+<div class="card shadow-sm mb-4 no-print">
+    <div class="card-body py-3">
+        <form method="get" class="row g-2 align-items-end">
+            <div class="col-auto">
+                <label class="form-label form-label-sm mb-1">As of Date</label>
+                <input type="date" name="asOf" class="form-control form-control-sm" value="@Model.AsOf.ToString("yyyy-MM-dd")" />
+            </div>
+            <div class="col-auto">
+                <button type="submit" class="btn btn-primary btn-sm"><i class="bi bi-funnel me-1"></i>Run Report</button>
+            </div>
+            <div class="col-auto ms-2">
+                <div class="btn-group btn-group-sm">
+                    <a href="@Url.Action("ApAging", new { asOf = today.ToString("yyyy-MM-dd") })" class="btn btn-outline-secondary">Today</a>
+                    <a href="@Url.Action("ApAging", new { asOf = new DateTime(today.Year, today.Month, 1).AddDays(-1).ToString("yyyy-MM-dd") })" class="btn btn-outline-secondary">End of Last Month</a>
+                </div>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Print header -->
+<div class="text-center mb-4 d-none d-print-block">
+    <h4 class="fw-bold">@Model.CompanyName</h4>
+    <h5>Accounts Payable Aging</h5>
+    <p class="text-muted">As of @Model.AsOf.ToString("MMMM d, yyyy")</p>
+</div>
+
+<!-- Aging summary cards -->
+<div class="row g-3 mb-4">
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h6 text-success mb-1">@Model.TotalCurrent.ToString("C0")</div>
+                <div class="text-muted small">Current</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h6 aging-1-30 mb-1">@Model.Total1to30.ToString("C0")</div>
+                <div class="text-muted small">1–30 Days</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h6 aging-31-60 mb-1">@Model.Total31to60.ToString("C0")</div>
+                <div class="text-muted small">31–60 Days</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h6 aging-61-90 mb-1">@Model.Total61to90.ToString("C0")</div>
+                <div class="text-muted small">61–90 Days</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h6 aging-over90 mb-1">@Model.TotalOver90.ToString("C0")</div>
+                <div class="text-muted small">Over 90 Days</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-6 col-lg">
+        <div class="card shadow-sm text-center h-100 border-danger border-opacity-25">
+            <div class="card-body py-3">
+                <div class="h6 text-danger fw-bold mb-1">@Model.TotalOutstanding.ToString("C0")</div>
+                <div class="text-muted small">Total Owed</div>
+            </div>
+        </div>
+    </div>
+</div>
+
+@if (!Model.Vendors.Any())
+{
+    <div class="card shadow-sm">
+        <div class="card-body text-center py-5 text-muted">
+            <i class="bi bi-check-circle text-success fs-1 d-block mb-2"></i>
+            <p class="mb-0 fw-semibold">All bills are paid!</p>
+            <p class="small mb-0">No outstanding balances as of @Model.AsOf.ToString("MMMM d, yyyy").</p>
+        </div>
+    </div>
+}
+else
+{
+    <!-- Summary table -->
+    <div class="card shadow-sm mb-4">
+        <div class="card-header fw-semibold">
+            <i class="bi bi-table me-1"></i>Aging Summary by Vendor
+        </div>
+        <div class="table-responsive">
+            <table class="table table-hover table-sm align-middle mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Vendor</th>
+                        <th class="text-end">Current</th>
+                        <th class="text-end">1–30 Days</th>
+                        <th class="text-end">31–60 Days</th>
+                        <th class="text-end">61–90 Days</th>
+                        <th class="text-end">Over 90</th>
+                        <th class="text-end">Total</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var vend in Model.Vendors)
+                    {
+                        <tr>
+                            <td>
+                                <a asp-controller="Vendors" asp-action="Details" asp-route-id="@vend.VendorId" class="text-decoration-none fw-medium">
+                                    @vend.VendorName
+                                </a>
+                                <span class="badge bg-secondary ms-1">@vend.Bills.Count bill@(vend.Bills.Count == 1 ? "" : "s")</span>
+                            </td>
+                            <td class="text-end aging-current">@(vend.TotalCurrent > 0 ? vend.TotalCurrent.ToString("C") : "—")</td>
+                            <td class="text-end aging-1-30">@(vend.Total1to30 > 0 ? vend.Total1to30.ToString("C") : "—")</td>
+                            <td class="text-end aging-31-60">@(vend.Total31to60 > 0 ? vend.Total31to60.ToString("C") : "—")</td>
+                            <td class="text-end aging-61-90">@(vend.Total61to90 > 0 ? vend.Total61to90.ToString("C") : "—")</td>
+                            <td class="text-end aging-over90">@(vend.TotalOver90 > 0 ? vend.TotalOver90.ToString("C") : "—")</td>
+                            <td class="text-end fw-semibold">@vend.TotalBalance.ToString("C")</td>
+                        </tr>
+                    }
+                </tbody>
+                <tfoot class="table-light fw-bold">
+                    <tr>
+                        <td>Total</td>
+                        <td class="text-end aging-current">@Model.TotalCurrent.ToString("C")</td>
+                        <td class="text-end aging-1-30">@Model.Total1to30.ToString("C")</td>
+                        <td class="text-end aging-31-60">@Model.Total31to60.ToString("C")</td>
+                        <td class="text-end aging-61-90">@Model.Total61to90.ToString("C")</td>
+                        <td class="text-end aging-over90">@Model.TotalOver90.ToString("C")</td>
+                        <td class="text-end">@Model.TotalOutstanding.ToString("C")</td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+    </div>
+
+    <!-- Detail by vendor -->
+    <div class="card shadow-sm">
+        <div class="card-header fw-semibold">
+            <i class="bi bi-list-ul me-1"></i>Bill Detail
+        </div>
+        <div class="table-responsive">
+            <table class="table table-sm align-middle mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Bill #</th>
+                        <th>Bill Date</th>
+                        <th>Due Date</th>
+                        <th class="text-end">Balance Due</th>
+                        <th class="text-end">Age</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var vend in Model.Vendors)
+                    {
+                        <tr class="vendor-row">
+                            <td colspan="6" class="py-2">@vend.VendorName</td>
+                        </tr>
+                        @foreach (var bill in vend.Bills.OrderBy(b => b.DaysOverdue))
+                        {
+                            string ageBadge = bill.DaysOverdue <= 0 ? "bg-success-subtle text-success"
+                                : bill.DaysOverdue <= 30 ? "bg-warning-subtle text-warning"
+                                : bill.DaysOverdue <= 60 ? "bg-orange-subtle text-warning"
+                                : bill.DaysOverdue <= 90 ? "bg-danger-subtle text-danger"
+                                : "bg-danger text-white";
+                            string ageLabel = bill.DaysOverdue <= 0 ? "Current" : $"{bill.DaysOverdue}d overdue";
+                            <tr>
+                                <td class="ps-4">
+                                    <a asp-controller="Bills" asp-action="Details" asp-route-id="@bill.BillId" class="text-decoration-none fw-medium">
+                                        @bill.BillNumber
+                                    </a>
+                                </td>
+                                <td class="text-muted small">@bill.BillDate.ToString("MM/dd/yyyy")</td>
+                                <td class="text-muted small">@(bill.DueDate?.ToString("MM/dd/yyyy") ?? "—")</td>
+                                <td class="text-end fw-semibold @(bill.DaysOverdue > 30 ? "text-danger" : "")">@bill.BalanceDue.ToString("C")</td>
+                                <td class="text-end"><span class="badge @ageBadge">@ageLabel</span></td>
+                                <td></td>
+                            </tr>
+                        }
+                        <tr class="table-light">
+                            <td colspan="3" class="ps-4 fw-semibold text-end small">@vend.VendorName subtotal</td>
+                            <td class="text-end fw-semibold">@vend.TotalBalance.ToString("C")</td>
+                            <td colspan="2"></td>
+                        </tr>
+                    }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
+
+<div class="text-muted small mt-2 no-print">
+    <i class="bi bi-info-circle me-1"></i>
+    Generated @DateTime.Now.ToString("MMM d, yyyy h:mm tt") · Includes all open bills (excluding Draft and Voided). Age calculated from due date.
+</div>

src/PowderCoating.Web/Views/Reports/BalanceSheet.cshtml

@@ -22,6 +22,14 @@
 <div class="d-flex align-items-center gap-2 mb-3 no-print">
     <a asp-action="Index" class="btn btn-sm btn-outline-secondary"><i class="bi bi-arrow-left"></i></a>
     <p class="text-muted mb-0">As of @Model.AsOf.ToString("MMMM d, yyyy")</p>
+    @if (Model.AccountingMethod == PowderCoating.Core.Enums.AccountingMethod.Cash)
+    {
+        <span class="badge bg-warning text-dark">Cash Basis</span>
+    }
+    else
+    {
+        <span class="badge bg-info text-dark">Accrual Basis</span>
+    }
     <div class="ms-auto d-flex gap-2">
         <a href="@Url.Action("BalanceSheetPdf", new { asOf = Model.AsOf.ToString("yyyy-MM-dd") })"
            class="btn btn-sm btn-outline-danger no-print" target="_blank">

src/PowderCoating.Web/Views/Reports/Landing.cshtml

@@ -188,6 +188,22 @@
             <p>Snapshot of assets, liabilities, and equity as of any date.</p>
             <div class="report-arrow">Open report <i class="bi bi-arrow-right"></i></div>
         </a>
+        <a asp-controller="Reports" asp-action="ApAging" class="report-card">
+            <div class="report-card-icon" style="background:#fff1f2;color:#b91c1c;">
+                <i class="bi bi-hourglass-split"></i>
+            </div>
+            <h5>AP Aging</h5>
+            <p>Outstanding vendor bills by age — current, 30, 60, and 90+ days past due. Exportable to PDF.</p>
+            <div class="report-arrow">Open report <i class="bi bi-arrow-right"></i></div>
+        </a>
+        <a asp-controller="Reports" asp-action="TrialBalance" class="report-card">
+            <div class="report-card-icon" style="background:#eef2ff;color:#4338ca;">
+                <i class="bi bi-list-columns-reverse"></i>
+            </div>
+            <h5>Trial Balance</h5>
+            <p>All active accounts with debit and credit balances — validates that your books are in balance.</p>
+            <div class="report-arrow">Open report <i class="bi bi-arrow-right"></i></div>
+        </a>
     </div>
 </div>
 }

src/PowderCoating.Web/Views/Reports/ProfitAndLoss.cshtml

@@ -30,6 +30,14 @@
 <div class="d-flex align-items-center gap-2 mb-3 no-print">
     <a asp-action="Index" class="btn btn-sm btn-outline-secondary"><i class="bi bi-arrow-left"></i></a>
     <p class="text-muted mb-0">Income Statement — @Model.From.ToString("MMM d") – @Model.To.ToString("MMM d, yyyy")</p>
+    @if (Model.AccountingMethod == PowderCoating.Core.Enums.AccountingMethod.Cash)
+    {
+        <span class="badge bg-warning text-dark">Cash Basis</span>
+    }
+    else
+    {
+        <span class="badge bg-info text-dark">Accrual Basis</span>
+    }
     <div class="ms-auto d-flex gap-2">
         <a href="@Url.Action("ProfitAndLossPdf", new { from = Model.From.ToString("yyyy-MM-dd"), to = Model.To.ToString("yyyy-MM-dd") })"
            class="btn btn-sm btn-outline-danger no-print" target="_blank">

src/PowderCoating.Web/Views/Reports/TrialBalance.cshtml

@@ -0,0 +1,183 @@
+@model PowderCoating.Application.DTOs.Accounting.TrialBalanceDto
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Trial Balance";
+    ViewData["PageIcon"] = "bi-list-columns-reverse";
+    var today = DateTime.Today;
+    var grouped = Model.Lines.GroupBy(l => l.AccountType).OrderBy(g => g.Key.ToString());
+}
+
+<style>
+@@media print {
+    .no-print { display: none !important; }
+    .card { border: 1px solid #dee2e6 !important; box-shadow: none !important; }
+    body { font-size: 11px; }
+    .table { font-size: 11px; }
+}
+.type-header { background: #f1f5f9; font-weight: 600; }
+</style>
+
+<!-- Header -->
+<div class="d-flex align-items-center gap-2 mb-3 no-print">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary"><i class="bi bi-arrow-left"></i></a>
+    <p class="text-muted mb-0">
+        As of @Model.AsOf.ToString("MMMM d, yyyy") ·
+        @if (Model.IsBalanced)
+        {
+            <span class="text-success fw-semibold"><i class="bi bi-check-circle me-1"></i>Balanced</span>
+        }
+        else
+        {
+            <span class="text-danger fw-semibold"><i class="bi bi-exclamation-triangle me-1"></i>Out of Balance by @((Model.TotalDebits - Model.TotalCredits).ToString("C"))</span>
+        }
+    </p>
+    <div class="ms-auto d-flex gap-2">
+        <a href="@Url.Action("TrialBalancePdf", new { asOf = Model.AsOf.ToString("yyyy-MM-dd") })"
+           class="btn btn-sm btn-outline-danger no-print" target="_blank">
+            <i class="bi bi-file-pdf me-1"></i>Download PDF
+        </a>
+        <a href="@Url.Action("TrialBalancePdf", new { asOf = Model.AsOf.ToString("yyyy-MM-dd"), inline = true })"
+           class="btn btn-sm btn-outline-secondary no-print" target="_blank">
+            <i class="bi bi-printer me-1"></i>Print
+        </a>
+    </div>
+</div>
+
+<!-- Date filter -->
+<div class="card shadow-sm mb-4 no-print">
+    <div class="card-body py-3">
+        <form method="get" class="row g-2 align-items-end">
+            <div class="col-auto">
+                <label class="form-label form-label-sm mb-1">As of Date</label>
+                <input type="date" name="asOf" class="form-control form-control-sm" value="@Model.AsOf.ToString("yyyy-MM-dd")" />
+            </div>
+            <div class="col-auto">
+                <button type="submit" class="btn btn-primary btn-sm"><i class="bi bi-funnel me-1"></i>Run Report</button>
+            </div>
+            <div class="col-auto ms-2">
+                <div class="btn-group btn-group-sm">
+                    <a href="@Url.Action("TrialBalance", new { asOf = today.ToString("yyyy-MM-dd") })" class="btn btn-outline-secondary">Today</a>
+                    <a href="@Url.Action("TrialBalance", new { asOf = new DateTime(today.Year, today.Month, 1).AddDays(-1).ToString("yyyy-MM-dd") })" class="btn btn-outline-secondary">End of Last Month</a>
+                </div>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Print header -->
+<div class="text-center mb-4 d-none d-print-block">
+    <h4 class="fw-bold">@Model.CompanyName</h4>
+    <h5>Trial Balance</h5>
+    <p class="text-muted">As of @Model.AsOf.ToString("MMMM d, yyyy")</p>
+</div>
+
+<!-- Summary cards -->
+<div class="row g-3 mb-4">
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h5 text-primary fw-bold mb-1">@Model.TotalDebits.ToString("C0")</div>
+                <div class="text-muted small">Total Debits</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center h-100">
+            <div class="card-body py-3">
+                <div class="h5 text-primary fw-bold mb-1">@Model.TotalCredits.ToString("C0")</div>
+                <div class="text-muted small">Total Credits</div>
+            </div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center h-100 @(Model.IsBalanced ? "border-success border-opacity-50" : "border-danger border-opacity-50")">
+            <div class="card-body py-3">
+                @if (Model.IsBalanced)
+                {
+                    <div class="h5 text-success fw-bold mb-1"><i class="bi bi-check-circle me-1"></i>Balanced</div>
+                    <div class="text-muted small">Debits = Credits</div>
+                }
+                else
+                {
+                    <div class="h5 text-danger fw-bold mb-1"><i class="bi bi-exclamation-triangle me-1"></i>Unbalanced</div>
+                    <div class="text-muted small">Difference: @((Model.TotalDebits - Model.TotalCredits).ToString("C"))</div>
+                }
+            </div>
+        </div>
+    </div>
+</div>
+
+@if (!Model.Lines.Any())
+{
+    <div class="card shadow-sm">
+        <div class="card-body text-center py-5 text-muted">
+            <i class="bi bi-journal-x fs-1 d-block mb-2"></i>
+            <p class="mb-0 fw-semibold">No active accounts with balances found.</p>
+        </div>
+    </div>
+}
+else
+{
+    <div class="card shadow-sm">
+        <div class="card-header fw-semibold">
+            <i class="bi bi-list-columns-reverse me-1"></i>Account Balances
+        </div>
+        <div class="table-responsive">
+            <table class="table table-sm align-middle mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th style="width:90px">Acct #</th>
+                        <th>Account Name</th>
+                        <th class="text-end" style="width:140px">Debit</th>
+                        <th class="text-end" style="width:140px">Credit</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach (var grp in grouped)
+                    {
+                        <tr class="type-header">
+                            <td colspan="4" class="py-2 text-uppercase small tracking-wide">@grp.Key</td>
+                        </tr>
+                        @foreach (var line in grp.OrderBy(l => l.AccountNumber))
+                        {
+                            <tr>
+                                <td class="ps-4 text-muted small">@line.AccountNumber</td>
+                                <td>@line.AccountName</td>
+                                <td class="text-end @(line.DebitBalance > 0 ? "fw-medium" : "text-muted")">
+                                    @(line.DebitBalance > 0 ? line.DebitBalance.ToString("C") : "")
+                                </td>
+                                <td class="text-end @(line.CreditBalance > 0 ? "fw-medium" : "text-muted")">
+                                    @(line.CreditBalance > 0 ? line.CreditBalance.ToString("C") : "")
+                                </td>
+                            </tr>
+                        }
+                        <tr class="table-light">
+                            <td colspan="2" class="text-end pe-3 small fw-semibold text-muted">@grp.Key subtotal</td>
+                            <td class="text-end fw-semibold">@grp.Sum(l => l.DebitBalance).ToString("C")</td>
+                            <td class="text-end fw-semibold">@grp.Sum(l => l.CreditBalance).ToString("C")</td>
+                        </tr>
+                    }
+                </tbody>
+                <tfoot class="table-dark fw-bold">
+                    <tr>
+                        <td colspan="2" class="text-end pe-3">Total</td>
+                        <td class="text-end">@Model.TotalDebits.ToString("C")</td>
+                        <td class="text-end">@Model.TotalCredits.ToString("C")</td>
+                    </tr>
+                    @if (!Model.IsBalanced)
+                    {
+                        <tr class="table-danger">
+                            <td colspan="2" class="text-end pe-3 text-danger">Difference (out of balance)</td>
+                            <td class="text-end text-danger" colspan="2">@((Model.TotalDebits - Model.TotalCredits).ToString("C"))</td>
+                        </tr>
+                    }
+                </tfoot>
+            </table>
+        </div>
+    </div>
+}
+
+<div class="text-muted small mt-2 no-print">
+    <i class="bi bi-info-circle me-1"></i>
+    Generated @DateTime.Now.ToString("MMM d, yyyy h:mm tt") · Uses current account balances (live, not point-in-time). Accounts with zero balance are excluded.
+</div>

src/PowderCoating.Web/Views/Shared/_Layout.cshtml

@@ -1130,6 +1130,18 @@
                             <i class="bi bi-journal-bookmark"></i>
                             <span>Chart of Accounts</span>
                         </a>
+                        <a asp-controller="JournalEntries" asp-action="Index" class="nav-link">
+                            <i class="bi bi-journal-text"></i>
+                            <span>Journal Entries</span>
+                        </a>
+                        <a asp-controller="VendorCredits" asp-action="Index" class="nav-link">
+                            <i class="bi bi-arrow-return-left"></i>
+                            <span>Vendor Credits</span>
+                        </a>
+                        <a asp-controller="BankReconciliations" asp-action="Index" class="nav-link">
+                            <i class="bi bi-bank2"></i>
+                            <span>Bank Reconciliation</span>
+                        </a>
                         if (hasReports)
                         {
                             <a asp-controller="AccountingExport" asp-action="Index" class="nav-link">

src/PowderCoating.Web/Views/VendorCredits/Create.cshtml

@@ -0,0 +1,132 @@
+@model PowderCoating.Core.Entities.VendorCredit
+@{
+    ViewData["Title"] = "New Vendor Credit";
+    var apAccounts    = ViewBag.APAccountList  as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+    var expAccounts   = ViewBag.ExpenseAccountList as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+    var vendors       = ViewBag.VendorList     as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">New Vendor Credit</h4>
+</div>
+
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<form asp-action="Create" method="post">
+    @Html.AntiForgeryToken()
+
+    <div class="card shadow-sm mb-3">
+        <div class="card-header fw-semibold">Credit Details</div>
+        <div class="card-body">
+            <div class="row g-3">
+                <div class="col-md-4">
+                    <label class="form-label fw-semibold">Vendor <span class="text-danger">*</span></label>
+                    <select asp-for="VendorId" asp-items="vendors" class="form-select" required>
+                        <option value="">— select vendor —</option>
+                    </select>
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label fw-semibold">Credit Date <span class="text-danger">*</span></label>
+                    <input asp-for="CreditDate" type="date" class="form-control"
+                           value="@Model.CreditDate.ToString("yyyy-MM-dd")" required />
+                </div>
+                <div class="col-md-5">
+                    <label class="form-label fw-semibold">AP Account <span class="text-danger">*</span></label>
+                    <select asp-for="APAccountId" asp-items="apAccounts" class="form-select" required>
+                        <option value="">— select account —</option>
+                    </select>
+                </div>
+                <div class="col-12">
+                    <label class="form-label fw-semibold">Memo</label>
+                    <input asp-for="Memo" class="form-control" placeholder="Reason for the credit" />
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="card shadow-sm mb-3">
+        <div class="card-header fw-semibold">Line Items</div>
+        <div class="card-body p-0">
+            <table class="table table-sm mb-0" id="linesTable">
+                <thead class="table-light">
+                    <tr>
+                        <th style="width:40%">Expense / COGS Account</th>
+                        <th>Description</th>
+                        <th class="text-end" style="width:130px">Amount</th>
+                        <th style="width:40px"></th>
+                    </tr>
+                </thead>
+                <tbody id="linesBody"></tbody>
+            </table>
+        </div>
+        <div class="card-footer d-flex justify-content-between align-items-center">
+            <button type="button" class="btn btn-sm btn-outline-secondary" id="addLineBtn">
+                <i class="bi bi-plus-lg me-1"></i>Add Line
+            </button>
+            <span class="fw-semibold">
+                Total: <span id="lineTotal">$0.00</span>
+            </span>
+        </div>
+    </div>
+
+    <div class="d-flex gap-2">
+        <button type="submit" class="btn btn-primary">Create Vendor Credit</button>
+        <a asp-action="Index" class="btn btn-outline-secondary">Cancel</a>
+    </div>
+</form>
+
+@section Scripts {
+<script>
+(function() {
+    const expenseAccounts = @Html.Raw(System.Text.Json.JsonSerializer.Serialize(
+        expAccounts.Select(a => new { value = a.Value, text = a.Text })));
+    let idx = 0;
+
+    function addLine() {
+        const tbody = document.getElementById('linesBody');
+        const i = idx++;
+        const tr = document.createElement('tr');
+        tr.innerHTML = `
+            <td>
+                <select name="lineAccountIds" class="form-select form-select-sm">
+                    <option value="">— optional —</option>
+                    ${expenseAccounts.map(a => `<option value="${a.value}">${escHtml(a.text)}</option>`).join('')}
+                </select>
+            </td>
+            <td><input name="lineDescriptions" type="text" class="form-control form-control-sm" placeholder="what was credited" /></td>
+            <td>
+                <input name="lineAmounts" type="number" step="0.01" min="0.01" class="form-control form-control-sm text-end line-amount" placeholder="0.00" required />
+            </td>
+            <td>
+                <button type="button" class="btn btn-sm btn-link text-danger p-0" onclick="this.closest('tr').remove(); updateTotal();">
+                    <i class="bi bi-x-lg"></i>
+                </button>
+            </td>`;
+        tr.querySelector('.line-amount').addEventListener('input', updateTotal);
+        tbody.appendChild(tr);
+    }
+
+    function updateTotal() {
+        let total = 0;
+        document.querySelectorAll('.line-amount').forEach(el => total += parseFloat(el.value) || 0);
+        document.getElementById('lineTotal').textContent = total.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+    }
+
+    function escHtml(s) {
+        return String(s).replace(/&/g,'&amp;').replace(/</g,'&lt;').replace(/>/g,'&gt;').replace(/"/g,'&quot;');
+    }
+
+    document.getElementById('addLineBtn').addEventListener('click', addLine);
+    addLine();
+})();
+</script>
+}

src/PowderCoating.Web/Views/VendorCredits/Details.cshtml

@@ -0,0 +1,238 @@
+@model PowderCoating.Core.Entities.VendorCredit
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = $"Vendor Credit {Model.CreditNumber}";
+    var accountMap = ViewBag.AccountMap as Dictionary<int, string> ?? new();
+    var billMap    = ViewBag.BillMap    as Dictionary<int, string> ?? new();
+    var openBills  = ViewBag.OpenBills  as List<PowderCoating.Core.Entities.Bill> ?? new();
+    bool canApply  = Model.Status is VendorCreditStatus.Open or VendorCreditStatus.PartiallyApplied;
+}
+
+<div class="d-flex align-items-center mb-3 gap-2 flex-wrap">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">@Model.CreditNumber</h4>
+    @{
+        var (badgeClass, label) = Model.Status switch
+        {
+            VendorCreditStatus.Open             => ("bg-success", "Open"),
+            VendorCreditStatus.PartiallyApplied => ("bg-warning text-dark", "Partially Applied"),
+            VendorCreditStatus.Applied          => ("bg-secondary", "Applied"),
+            VendorCreditStatus.Voided           => ("bg-danger", "Voided"),
+            _                                    => ("bg-secondary", Model.Status.ToString())
+        };
+    }
+    <span class="badge @badgeClass ms-1 fs-6">@label</span>
+
+    <div class="ms-auto d-flex gap-2">
+        @if (Model.Status == VendorCreditStatus.Open)
+        {
+            <form asp-action="Post" asp-route-id="@Model.Id" method="post" class="d-inline">
+                @Html.AntiForgeryToken()
+                <button type="submit" class="btn btn-sm btn-success"
+                        onclick="return confirm('Post this credit to the GL? Accounts Payable will be debited and expense accounts credited.')">
+                    <i class="bi bi-check-circle me-1"></i>Post to GL
+                </button>
+            </form>
+        }
+        @if (Model.Status != VendorCreditStatus.Voided && Model.Status != VendorCreditStatus.Applied)
+        {
+            <form asp-action="Void" asp-route-id="@Model.Id" method="post" class="d-inline">
+                @Html.AntiForgeryToken()
+                <button type="submit" class="btn btn-sm btn-outline-danger"
+                        onclick="return confirm('Void this vendor credit?')">
+                    <i class="bi bi-x-circle me-1"></i>Void
+                </button>
+            </form>
+        }
+    </div>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="row g-3 mb-3">
+    <div class="col-md-8">
+        <div class="card shadow-sm h-100">
+            <div class="card-body">
+                <dl class="row mb-0">
+                    <dt class="col-4 text-muted">Credit Number</dt>
+                    <dd class="col-8 fw-semibold">@Model.CreditNumber</dd>
+
+                    <dt class="col-4 text-muted">Vendor</dt>
+                    <dd class="col-8">@Model.Vendor?.CompanyName</dd>
+
+                    <dt class="col-4 text-muted">Date</dt>
+                    <dd class="col-8">@Model.CreditDate.ToString("MMMM d, yyyy")</dd>
+
+                    <dt class="col-4 text-muted">AP Account</dt>
+                    <dd class="col-8">@Model.APAccount?.AccountNumber – @Model.APAccount?.Name</dd>
+
+                    @if (!string.IsNullOrWhiteSpace(Model.Memo))
+                    {
+                        <dt class="col-4 text-muted">Memo</dt>
+                        <dd class="col-8">@Model.Memo</dd>
+                    }
+                </dl>
+            </div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm h-100">
+            <div class="card-body text-center py-4">
+                <div class="fs-5 fw-bold">@Model.Total.ToString("C")</div>
+                <div class="text-muted small mb-3">Total Credit</div>
+                @if (Model.RemainingAmount > 0)
+                {
+                    <div class="fs-4 fw-bold text-success">@Model.RemainingAmount.ToString("C")</div>
+                    <div class="text-muted small">Remaining</div>
+                }
+                else
+                {
+                    <div class="text-muted">Fully Applied</div>
+                }
+            </div>
+        </div>
+    </div>
+</div>
+
+<div class="card shadow-sm mb-3">
+    <div class="card-header fw-semibold">Line Items</div>
+    <div class="card-body p-0">
+        <table class="table table-sm mb-0">
+            <thead class="table-light">
+                <tr>
+                    <th>Account</th>
+                    <th>Description</th>
+                    <th class="text-end">Amount</th>
+                </tr>
+            </thead>
+            <tbody>
+            @foreach (var line in Model.LineItems)
+            {
+                <tr>
+                    <td class="small">
+                        @if (line.AccountId.HasValue && accountMap.TryGetValue(line.AccountId.Value, out var acct))
+                        { @acct }
+                        else
+                        { <span class="text-muted">—</span> }
+                    </td>
+                    <td class="text-muted small">@line.Description</td>
+                    <td class="text-end">@line.Amount.ToString("C")</td>
+                </tr>
+            }
+            </tbody>
+            <tfoot class="table-light fw-semibold">
+                <tr>
+                    <td colspan="2" class="text-end">Total</td>
+                    <td class="text-end">@Model.Total.ToString("C")</td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+</div>
+
+@if (Model.Applications.Any())
+{
+    <div class="card shadow-sm mb-3">
+        <div class="card-header fw-semibold">Applied To</div>
+        <div class="card-body p-0">
+            <table class="table table-sm mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Bill</th>
+                        <th>Applied Date</th>
+                        <th class="text-end">Amount</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @foreach (var app in Model.Applications.OrderByDescending(a => a.AppliedDate))
+                {
+                    <tr>
+                        <td>
+                            @if (billMap.TryGetValue(app.BillId, out var billNum))
+                            {
+                                <a asp-controller="Bills" asp-action="Details" asp-route-id="@app.BillId">@billNum</a>
+                            }
+                            else
+                            {
+                                <span class="text-muted">#@app.BillId</span>
+                            }
+                        </td>
+                        <td>@app.AppliedDate.ToLocalTime().ToString("MMM d, yyyy")</td>
+                        <td class="text-end">@app.Amount.ToString("C")</td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
+
+@if (canApply && openBills.Any())
+{
+    <div class="card shadow-sm">
+        <div class="card-header fw-semibold">Apply to a Bill</div>
+        <div class="card-body p-0">
+            <table class="table table-sm mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Bill</th>
+                        <th>Due Date</th>
+                        <th class="text-end">Balance Due</th>
+                        <th class="text-end">Apply Amount</th>
+                        <th></th>
+                    </tr>
+                </thead>
+                <tbody>
+                @foreach (var bill in openBills)
+                {
+                    var maxApply = Math.Min(Model.RemainingAmount, bill.BalanceDue);
+                    <tr>
+                        <td>
+                            <a asp-controller="Bills" asp-action="Details" asp-route-id="@bill.Id">@bill.BillNumber</a>
+                        </td>
+                        <td class="text-muted small">@(bill.DueDate?.ToString("MMM d, yyyy") ?? "—")</td>
+                        <td class="text-end">@bill.BalanceDue.ToString("C")</td>
+                        <td class="text-end" style="width:150px">
+                            <form asp-action="Apply" method="post" class="d-inline">
+                                @Html.AntiForgeryToken()
+                                <input type="hidden" name="id"     value="@Model.Id" />
+                                <input type="hidden" name="billId" value="@bill.Id" />
+                                <div class="input-group input-group-sm">
+                                    <span class="input-group-text">$</span>
+                                    <input name="amount" type="number" step="0.01" min="0.01"
+                                           max="@maxApply"
+                                           value="@maxApply.ToString("F2")"
+                                           class="form-control text-end" />
+                                    <button type="submit" class="btn btn-sm btn-success">Apply</button>
+                                </div>
+                            </form>
+                        </td>
+                        <td></td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+}
+else if (canApply)
+{
+    <div class="alert alert-info alert-permanent">
+        No open bills found for this vendor to apply the credit against.
+    </div>
+}

src/PowderCoating.Web/Views/VendorCredits/Index.cshtml

@@ -0,0 +1,138 @@
+@model IEnumerable<PowderCoating.Core.Entities.VendorCredit>
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Vendor Credits";
+    var statusFilter = ViewBag.StatusFilter as string ?? "All";
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <h4 class="mb-0 fw-semibold">Vendor Credits</h4>
+    <a asp-action="Create" class="btn btn-sm btn-primary ms-auto">
+        <i class="bi bi-plus-lg me-1"></i>New Credit
+    </a>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="row g-3 mb-3">
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center py-3">
+            <div class="fs-4 fw-bold text-success">@((ViewBag.TotalUnapplied as decimal? ?? 0).ToString("C"))</div>
+            <div class="small text-muted">Total Unapplied Credit</div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center py-3">
+            <div class="fs-4 fw-bold">@ViewBag.OpenCount</div>
+            <div class="small text-muted">Open Credits</div>
+        </div>
+    </div>
+    <div class="col-md-4">
+        <div class="card shadow-sm text-center py-3">
+            <div class="fs-4 fw-bold">@ViewBag.PartialCount</div>
+            <div class="small text-muted">Partially Applied</div>
+        </div>
+    </div>
+</div>
+
+<ul class="nav nav-tabs mb-3">
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "All" ? "active" : "")" asp-action="Index">
+            All <span class="badge bg-secondary ms-1">@ViewBag.TotalCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Open" ? "active" : "")" asp-action="Index" asp-route-status="Open">
+            Open <span class="badge bg-success ms-1">@ViewBag.OpenCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Partial" ? "active" : "")" asp-action="Index" asp-route-status="Partial">
+            Partially Applied <span class="badge bg-warning text-dark ms-1">@ViewBag.PartialCount</span>
+        </a>
+    </li>
+</ul>
+
+<div class="card shadow-sm">
+    <div class="card-body p-0">
+        <div class="table-responsive">
+            <table class="table table-hover mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Credit #</th>
+                        <th>Date</th>
+                        <th>Vendor</th>
+                        <th>Memo</th>
+                        <th class="text-end">Total</th>
+                        <th class="text-end">Remaining</th>
+                        <th>Status</th>
+                        <th class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @if (!Model.Any())
+                {
+                    <tr>
+                        <td colspan="8" class="text-center text-muted py-4">No vendor credits found.</td>
+                    </tr>
+                }
+                @foreach (var vc in Model)
+                {
+                    <tr>
+                        <td>
+                            <a asp-action="Details" asp-route-id="@vc.Id" class="fw-semibold text-decoration-none">
+                                @vc.CreditNumber
+                            </a>
+                        </td>
+                        <td>@vc.CreditDate.ToString("MMM d, yyyy")</td>
+                        <td>@vc.Vendor?.CompanyName</td>
+                        <td class="text-muted small text-truncate" style="max-width:180px">@vc.Memo</td>
+                        <td class="text-end">@vc.Total.ToString("C")</td>
+                        <td class="text-end">
+                            @if (vc.RemainingAmount > 0)
+                            {
+                                <span class="text-success fw-semibold">@vc.RemainingAmount.ToString("C")</span>
+                            }
+                            else
+                            {
+                                <span class="text-muted">—</span>
+                            }
+                        </td>
+                        <td>
+                            @{
+                                var (badgeClass, label) = vc.Status switch
+                                {
+                                    VendorCreditStatus.Open             => ("bg-success", "Open"),
+                                    VendorCreditStatus.PartiallyApplied => ("bg-warning text-dark", "Partial"),
+                                    VendorCreditStatus.Applied          => ("bg-secondary", "Applied"),
+                                    VendorCreditStatus.Voided           => ("bg-danger", "Voided"),
+                                    _                                    => ("bg-secondary", vc.Status.ToString())
+                                };
+                            }
+                            <span class="badge @badgeClass">@label</span>
+                        </td>
+                        <td class="text-end">
+                            <a asp-action="Details" asp-route-id="@vc.Id" class="btn btn-sm btn-outline-secondary">
+                                View
+                            </a>
+                        </td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>

src/PowderCoating.Web/wwwroot/js/journal-entry-create.js

@@ -0,0 +1,78 @@
+const JournalEntry = (() => {
+    let accounts = [];
+    let lineIndex = 0;
+
+    function init(accountList) {
+        accounts = accountList;
+        document.getElementById('addLineBtn').addEventListener('click', addLine);
+        addLine();
+        addLine();
+    }
+
+    function buildAccountOptions(selectedId) {
+        return accounts.map(a =>
+            `<option value="${a.value}" ${a.value == selectedId ? 'selected' : ''}>${escHtml(a.text)}</option>`
+        ).join('');
+    }
+
+    function addLine(accountId, debit, credit, desc) {
+        const tbody = document.getElementById('linesBody');
+        const idx = lineIndex++;
+        const tr = document.createElement('tr');
+        tr.dataset.idx = idx;
+        tr.innerHTML = `
+            <td>
+                <select name="lineAccountIds" class="form-select form-select-sm line-account" required>
+                    <option value="">— select account —</option>
+                    ${buildAccountOptions(accountId)}
+                </select>
+            </td>
+            <td><input name="lineDescriptions" type="text" class="form-control form-control-sm" placeholder="optional" value="${escHtml(desc || '')}" /></td>
+            <td>
+                <input name="lineDebits" type="number" step="0.01" min="0" class="form-control form-control-sm text-end line-debit" placeholder="0.00" value="${debit || ''}" />
+            </td>
+            <td>
+                <input name="lineCreditAmounts" type="number" step="0.01" min="0" class="form-control form-control-sm text-end line-credit" placeholder="0.00" value="${credit || ''}" />
+            </td>
+            <td>
+                <input name="lineOrders" type="hidden" value="${idx}" />
+                <button type="button" class="btn btn-sm btn-link text-danger p-0 remove-line-btn" title="Remove line">
+                    <i class="bi bi-x-lg"></i>
+                </button>
+            </td>`;
+        tr.querySelector('.remove-line-btn').addEventListener('click', () => {
+            tr.remove();
+            updateTotals();
+        });
+        tr.querySelector('.line-debit').addEventListener('input', updateTotals);
+        tr.querySelector('.line-credit').addEventListener('input', updateTotals);
+        tbody.appendChild(tr);
+        updateTotals();
+    }
+
+    function updateTotals() {
+        let debits = 0, credits = 0;
+        document.querySelectorAll('.line-debit').forEach(el => {
+            debits += parseFloat(el.value) || 0;
+        });
+        document.querySelectorAll('.line-credit').forEach(el => {
+            credits += parseFloat(el.value) || 0;
+        });
+        document.getElementById('totalDebits').textContent = fmtCurrency(debits);
+        document.getElementById('totalCredits').textContent = fmtCurrency(credits);
+        const badge = document.getElementById('balanceStatus');
+        const balanced = Math.abs(debits - credits) < 0.001 && debits > 0;
+        badge.textContent = balanced ? 'Balanced' : 'Unbalanced';
+        badge.className = 'badge ' + (balanced ? 'bg-success' : 'bg-secondary');
+    }
+
+    function fmtCurrency(n) {
+        return n.toLocaleString('en-US', { style: 'currency', currency: 'USD' });
+    }
+
+    function escHtml(s) {
+        return String(s).replace(/&/g,'&amp;').replace(/</g,'&lt;').replace(/>/g,'&gt;').replace(/"/g,'&quot;');
+    }
+
+    return { init };
+})();

tests/PowderCoating.UnitTests/JobItemAssemblyServiceTests.cs

@@ -0,0 +1,277 @@
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Application.Services;
+using PowderCoating.Core.Entities;
+
+namespace PowderCoating.UnitTests;
+
+public class JobItemAssemblyServiceTests
+{
+    private static readonly DateTime CreatedAtUtc = new(2026, 5, 9, 14, 30, 0, DateTimeKind.Utc);
+
+    private readonly IJobItemAssemblyService _service = new JobItemAssemblyService();
+
+    [Fact]
+    public void CreateJobItem_FromWizardDto_PreservesSalesFieldsAndCalculatedChildren()
+    {
+        var source = new CreateQuoteItemDto
+        {
+            Description = "Powder coated tumbler",
+            Quantity = 2m,
+            SurfaceAreaSqFt = 12m,
+            EstimatedMinutes = 18,
+            CatalogItemId = 44,
+            IsSalesItem = true,
+            Sku = "TMB-RED-20",
+            ManualUnitPrice = 29.99m,
+            PowderCostOverride = 7.25m,
+            RequiresSandblasting = true,
+            RequiresMasking = true,
+            Notes = "Merch item",
+            IncludePrepCost = false,
+            Complexity = "Moderate",
+            AiTags = "merch,tumbler",
+            AiPredictionId = 91,
+            Coats =
+            [
+                new CreateQuoteItemCoatDto
+                {
+                    CoatName = "Base",
+                    Sequence = 1,
+                    ColorName = "Signal Red",
+                    ColorCode = "RAL3001",
+                    Finish = "Gloss",
+                    CoverageSqFtPerLb = 30m,
+                    TransferEfficiency = 50m
+                }
+            ],
+            PrepServices =
+            [
+                new CreateQuoteItemPrepServiceDto
+                {
+                    PrepServiceId = 7,
+                    EstimatedMinutes = 12,
+                    BlastSetupId = 88
+                }
+            ]
+        };
+
+        var pricing = new QuoteItemPricingResult
+        {
+            UnitPrice = 29.99m,
+            TotalPrice = 59.98m
+        };
+
+        var jobItem = _service.CreateJobItem(source, jobId: 10, companyId: 3, pricing: pricing, createdAtUtc: CreatedAtUtc);
+        var coats = _service.CreateJobItemCoats(source, jobItemId: 25, companyId: 3, CreatedAtUtc);
+        var prepServices = _service.CreateJobItemPrepServices(source, jobItemId: 25, companyId: 3, CreatedAtUtc);
+
+        Assert.Equal(10, jobItem.JobId);
+        Assert.Equal("Powder coated tumbler", jobItem.Description);
+        Assert.True(jobItem.IsSalesItem);
+        Assert.Equal("TMB-RED-20", jobItem.Sku);
+        Assert.False(jobItem.IncludePrepCost);
+        Assert.Equal(91, jobItem.AiPredictionId);
+        Assert.Equal("merch,tumbler", jobItem.AiTags);
+        Assert.Equal(59.98m, jobItem.TotalPrice);
+        Assert.Equal(23.992m, jobItem.LaborCost);
+        Assert.Equal(CreatedAtUtc, jobItem.CreatedAt);
+
+        var coat = Assert.Single(coats);
+        Assert.Equal(25, coat.JobItemId);
+        Assert.Equal(1.6m, coat.PowderToOrder);
+        Assert.Equal("Signal Red", coat.ColorName);
+        Assert.Equal(CreatedAtUtc, coat.CreatedAt);
+
+        var prepService = Assert.Single(prepServices);
+        Assert.Equal(88, prepService.BlastSetupId);
+        Assert.Equal(12, prepService.EstimatedMinutes);
+        Assert.Equal(CreatedAtUtc, prepService.CreatedAt);
+    }
+
+    [Fact]
+    public void CreateJobItem_FromQuoteItem_PreservesQuoteShapeAndPrepCostFlag()
+    {
+        var quoteItem = new QuoteItem
+        {
+            Description = "Bracket set",
+            Quantity = 3m,
+            SurfaceAreaSqFt = 10m,
+            CatalogItemId = 14,
+            IsGenericItem = false,
+            IsLaborItem = false,
+            IsSalesItem = true,
+            Sku = "BRK-SET",
+            ManualUnitPrice = 18m,
+            PowderCostOverride = 6m,
+            UnitPrice = 42m,
+            TotalPrice = 126m,
+            RequiresSandblasting = true,
+            RequiresMasking = false,
+            EstimatedMinutes = 25,
+            Notes = "Use existing hang points",
+            Complexity = "Complex",
+            IncludePrepCost = true,
+            AiTags = "bracket,steel",
+            AiPredictionId = 55,
+            Coats =
+            [
+                new QuoteItemCoat
+                {
+                    CoatName = "Top Coat",
+                    Sequence = 1,
+                    InventoryItemId = 12,
+                    ColorName = "Stale Name",
+                    ColorCode = "STALE",
+                    Finish = "Stale",
+                    CoverageSqFtPerLb = 20m,
+                    TransferEfficiency = 80m,
+                    PowderCostPerLb = 5m,
+                    Notes = "Resolved from inventory",
+                    InventoryItem = new InventoryItem
+                    {
+                        Id = 12,
+                        Name = "Gloss Black",
+                        ColorCode = "RAL9005",
+                        Finish = "Gloss"
+                    }
+                }
+            ],
+            PrepServices =
+            [
+                new QuoteItemPrepService
+                {
+                    PrepServiceId = 4,
+                    EstimatedMinutes = 9,
+                    BlastSetupId = 41
+                }
+            ]
+        };
+
+        var jobItem = _service.CreateJobItem(quoteItem, jobId: 99, companyId: 6, createdAtUtc: CreatedAtUtc);
+        var coats = _service.CreateJobItemCoats(quoteItem, jobItemId: 70, companyId: 6, CreatedAtUtc);
+        var prepServices = _service.CreateJobItemPrepServices(quoteItem, jobItemId: 70, companyId: 6, CreatedAtUtc);
+
+        Assert.Equal(99, jobItem.JobId);
+        Assert.True(jobItem.IsSalesItem);
+        Assert.Equal("BRK-SET", jobItem.Sku);
+        Assert.True(jobItem.IncludePrepCost);
+        Assert.Equal(55, jobItem.AiPredictionId);
+        Assert.Equal("bracket,steel", jobItem.AiTags);
+
+        var coat = Assert.Single(coats);
+        Assert.Equal("Gloss Black", coat.ColorName);
+        Assert.Equal("RAL9005", coat.ColorCode);
+        Assert.Equal("Gloss", coat.Finish);
+        Assert.Equal(1.88m, coat.PowderToOrder);
+
+        var prepService = Assert.Single(prepServices);
+        Assert.Equal(41, prepService.BlastSetupId);
+    }
+
+    [Fact]
+    public void CreateJobItem_FromQuoteItem_UsesStoredPowderToOrderWhenPresent()
+    {
+        var quoteItem = new QuoteItem
+        {
+            Description = "Wheel",
+            Quantity = 4m,
+            SurfaceAreaSqFt = 15m,
+            Coats =
+            [
+                new QuoteItemCoat
+                {
+                    CoatName = "Primer",
+                    Sequence = 1,
+                    CoverageSqFtPerLb = 30m,
+                    TransferEfficiency = 65m,
+                    PowderToOrder = 9.5m
+                }
+            ]
+        };
+
+        var coat = Assert.Single(_service.CreateJobItemCoats(quoteItem, jobItemId: 5, companyId: 1, CreatedAtUtc));
+
+        Assert.Equal(9.5m, coat.PowderToOrder);
+    }
+
+    [Fact]
+    public void CreateJobItem_FromExistingJobItem_PreservesTransferableShapeForRework()
+    {
+        var source = new JobItem
+        {
+            Description = "Gate panel",
+            Quantity = 1m,
+            ColorName = "Bronze",
+            ColorCode = "BZ-22",
+            Finish = "Textured",
+            SurfaceArea = 22m,
+            SurfaceAreaSqFt = 22m,
+            CatalogItemId = 8,
+            IsGenericItem = false,
+            IsLaborItem = false,
+            IsSalesItem = true,
+            Sku = "GATE-BRZ",
+            ManualUnitPrice = 140m,
+            PowderCostOverride = 9m,
+            UnitPrice = 140m,
+            TotalPrice = 140m,
+            LaborCost = 56m,
+            RequiresSandblasting = true,
+            RequiresMasking = true,
+            EstimatedMinutes = 90,
+            Notes = "Rework copy",
+            IncludePrepCost = false,
+            Complexity = "Extreme",
+            AiTags = "gate,outdoor",
+            AiPredictionId = 12,
+            Coats =
+            [
+                new JobItemCoat
+                {
+                    CoatName = "Top Coat",
+                    Sequence = 1,
+                    InventoryItemId = 21,
+                    ColorName = "Bronze",
+                    VendorId = 13,
+                    ColorCode = "BZ-22",
+                    Finish = "Textured",
+                    CoverageSqFtPerLb = 26m,
+                    TransferEfficiency = 70m,
+                    PowderCostPerLb = 8m,
+                    PowderToOrder = 2.75m,
+                    Notes = "Keep order qty"
+                }
+            ],
+            PrepServices =
+            [
+                new JobItemPrepService
+                {
+                    PrepServiceId = 3,
+                    EstimatedMinutes = 45,
+                    BlastSetupId = 77
+                }
+            ]
+        };
+
+        var jobItem = _service.CreateJobItem(source, jobId: 222, companyId: 9, createdAtUtc: CreatedAtUtc);
+        var coats = _service.CreateJobItemCoats(source, jobItemId: 333, companyId: 9, CreatedAtUtc);
+        var prepServices = _service.CreateJobItemPrepServices(source, jobItemId: 333, companyId: 9, CreatedAtUtc);
+
+        Assert.Equal(222, jobItem.JobId);
+        Assert.Equal("Bronze", jobItem.ColorName);
+        Assert.True(jobItem.IsSalesItem);
+        Assert.Equal("GATE-BRZ", jobItem.Sku);
+        Assert.False(jobItem.IncludePrepCost);
+        Assert.Equal(56m, jobItem.LaborCost);
+        Assert.Equal(12, jobItem.AiPredictionId);
+
+        var coat = Assert.Single(coats);
+        Assert.Equal(2.75m, coat.PowderToOrder);
+        Assert.Equal("Bronze", coat.ColorName);
+
+        var prepService = Assert.Single(prepServices);
+        Assert.Equal(77, prepService.BlastSetupId);
+        Assert.Equal(45, prepService.EstimatedMinutes);
+    }
+}

tests/PowderCoating.UnitTests/JobPhotoServiceTests.cs

@@ -19,7 +19,7 @@ public class JobPhotoServiceTests
         var result = await service.SaveJobPhotoAsync(null!, 1, 2);
 
         Assert.False(result.Success);
-        Assert.Equal("No file was uploaded.", result.ErrorMessage);
+        Assert.Equal("No file provided.", result.ErrorMessage);
     }
 
     [Fact]
@@ -31,7 +31,7 @@ public class JobPhotoServiceTests
         var result = await service.SaveJobPhotoAsync(file, 1, 2);
 
         Assert.False(result.Success);
-        Assert.Equal("Photo must be smaller than 10 MB.", result.ErrorMessage);
+        Assert.Equal("File exceeds the 10 MB limit.", result.ErrorMessage);
     }
 
     [Fact]
@@ -43,7 +43,7 @@ public class JobPhotoServiceTests
         var result = await service.SaveJobPhotoAsync(file, 1, 2);
 
         Assert.False(result.Success);
-        Assert.Equal("Only JPG, PNG, GIF, and WebP images are allowed.", result.ErrorMessage);
+        Assert.Equal("File type not allowed. Allowed: .jpg, .jpeg, .png, .gif, .webp.", result.ErrorMessage);
     }
 
     [Fact]

tests/PowderCoating.UnitTests/QuoteAndReworkControllerFlowTests.cs

@@ -0,0 +1,408 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Microsoft.AspNetCore.Hosting;
+using Microsoft.AspNetCore.Identity;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.SignalR;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Diagnostics;
+using Microsoft.Extensions.Configuration;
+using Microsoft.Extensions.Logging;
+using Moq;
+using PowderCoating.Application.DTOs.Job;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Application.Services;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+using PowderCoating.Core.Interfaces;
+using PowderCoating.Infrastructure.Data;
+using PowderCoating.Infrastructure.Repositories;
+using PowderCoating.Web.Controllers;
+using PowderCoating.Web.Hubs;
+
+namespace PowderCoating.UnitTests;
+
+public class QuoteAndReworkControllerFlowTests
+{
+    [Fact]
+    public async Task UpdateQuoteStatus_ApprovedQuote_CopiesItemLevelFieldsIntoCreatedJob()
+    {
+        await using var context = CreateContext();
+        SeedQuoteConversionData(context);
+        await context.SaveChangesAsync();
+
+        var quoteStatuses = await context.QuoteStatusLookups.OrderBy(s => s.Id).ToListAsync();
+        var lookupCache = new Mock<ILookupCacheService>();
+        lookupCache
+            .Setup(x => x.GetQuoteStatusLookupsAsync(1))
+            .ReturnsAsync(quoteStatuses);
+        var tenantContext = CreateTenantContext();
+
+        var controller = new QuotesController(
+            new UnitOfWork(context),
+            Mock.Of<AutoMapper.IMapper>(),
+            Mock.Of<IPricingCalculationService>(),
+            CreateUserManager().Object,
+            Mock.Of<ILogger<QuotesController>>(),
+            Mock.Of<IPdfService>(),
+            tenantContext.Object,
+            Mock.Of<IMeasurementConversionService>(),
+            lookupCache.Object,
+            Mock.Of<INotificationService>(),
+            Mock.Of<ISubscriptionService>(),
+            new JobItemAssemblyService(),
+            Mock.Of<IQuotePricingAssemblyService>(),
+            new ConfigurationBuilder().Build(),
+            Mock.Of<IPlatformSettingsService>(),
+            Mock.Of<IQuotePhotoService>(),
+            Mock.Of<IAiQuoteService>(),
+            Mock.Of<IWebHostEnvironment>(),
+            Mock.Of<IJobPhotoService>(),
+            Mock.Of<IAiUsageLogger>(),
+            Mock.Of<ICompanyLogoService>(),
+            Mock.Of<IInventoryAiLookupService>());
+
+        var result = await controller.UpdateQuoteStatus(new UpdateQuoteStatusRequest
+        {
+            QuoteId = 1,
+            StatusId = 2
+        });
+
+        Assert.IsType<JsonResult>(result);
+
+        var quote = await context.Quotes.SingleAsync();
+        Assert.Equal(3, quote.QuoteStatusId);
+        Assert.True(quote.ConvertedToJobId.HasValue);
+
+        var job = await context.Jobs.SingleAsync();
+        Assert.Equal(quote.Id, job.QuoteId);
+
+        var jobItem = await context.JobItems.SingleAsync();
+        Assert.True(jobItem.IsSalesItem);
+        Assert.Equal("MUG-01", jobItem.Sku);
+        Assert.False(jobItem.IncludePrepCost);
+
+        var jobCoat = await context.JobItemCoats.SingleAsync();
+        Assert.Equal(1.5m, jobCoat.PowderToOrder);
+        Assert.Equal(50, jobCoat.InventoryItemId);
+
+        var jobItemPrep = await context.JobItemPrepServices.SingleAsync();
+        Assert.Equal(77, jobItemPrep.BlastSetupId);
+
+        var jobPrep = await context.JobPrepServices.SingleAsync();
+        Assert.Equal(5, jobPrep.PrepServiceId);
+    }
+
+    [Fact]
+    public async Task AddReworkRecord_CopiesFullItemShapeToReworkJob()
+    {
+        await using var context = CreateContext();
+        SeedReworkData(context);
+        await context.SaveChangesAsync();
+
+        var lookupCache = new Mock<ILookupCacheService>();
+        lookupCache
+            .Setup(x => x.GetJobStatusLookupsAsync(1))
+            .ReturnsAsync(await context.JobStatusLookups.ToListAsync());
+        lookupCache
+            .Setup(x => x.GetJobPriorityLookupsAsync(1))
+            .ReturnsAsync(await context.JobPriorityLookups.ToListAsync());
+        var tenantContext = CreateTenantContext();
+
+        var mapper = new Mock<AutoMapper.IMapper>();
+        mapper
+            .Setup(x => x.Map<ReworkRecordDto>(It.IsAny<object>()))
+            .Returns<object>(source =>
+            {
+                var record = Assert.IsType<ReworkRecord>(source);
+                return new ReworkRecordDto
+                {
+                    Id = record.Id,
+                    JobId = record.JobId,
+                    JobItemId = record.JobItemId,
+                    ReworkJobId = record.ReworkJobId
+                };
+            });
+
+        var controller = new JobsController(
+            new UnitOfWork(context),
+            mapper.Object,
+            Mock.Of<IJobPhotoService>(),
+            CreateUserManager().Object,
+            Mock.Of<ILogger<JobsController>>(),
+            tenantContext.Object,
+            Mock.Of<IMeasurementConversionService>(),
+            lookupCache.Object,
+            Mock.Of<INotificationService>(),
+            Mock.Of<ISubscriptionService>(),
+            Mock.Of<IPricingCalculationService>(),
+            new JobItemAssemblyService(),
+            Mock.Of<IHubContext<NotificationHub>>(),
+            Mock.Of<IHubContext<ShopHub>>(),
+            Mock.Of<IAccountBalanceService>());
+
+        var result = await controller.AddReworkRecord(new CreateReworkRecordDto
+        {
+            JobId = 1,
+            JobItemId = 10,
+            ReworkType = ReworkType.InternalDefect,
+            Reason = ReworkReason.InsufficientCoverage,
+            DefectDescription = "Thin coverage on one edge",
+            DiscoveredBy = ReworkDiscoveredBy.Internal,
+            DiscoveredDate = new DateTime(2026, 5, 9),
+            EstimatedReworkCost = 65m
+        });
+
+        Assert.IsType<JsonResult>(result);
+
+        var reworkJob = await context.Jobs.SingleAsync(j => j.IsReworkJob);
+        Assert.Equal(1, reworkJob.OriginalJobId);
+
+        var reworkItem = await context.JobItems.SingleAsync(i => i.JobId == reworkJob.Id);
+        Assert.True(reworkItem.IsSalesItem);
+        Assert.Equal("GATE-BRZ", reworkItem.Sku);
+        Assert.False(reworkItem.IncludePrepCost);
+        Assert.Equal(140m, reworkItem.UnitPrice);
+        Assert.Equal(140m, reworkItem.TotalPrice);
+
+        var reworkCoat = await context.JobItemCoats.SingleAsync(c => c.JobItemId == reworkItem.Id);
+        Assert.Equal(2.75m, reworkCoat.PowderToOrder);
+
+        var reworkPrep = await context.JobItemPrepServices.SingleAsync(p => p.JobItemId == reworkItem.Id);
+        Assert.Equal(88, reworkPrep.BlastSetupId);
+    }
+
+    private static void SeedQuoteConversionData(ApplicationDbContext context)
+    {
+        context.Customers.Add(new Customer
+        {
+            Id = 1,
+            CompanyId = 1,
+            CompanyName = "Acme Fabrication"
+        });
+
+        context.InventoryItems.Add(new InventoryItem
+        {
+            Id = 50,
+            CompanyId = 1,
+            SKU = "POW-1",
+            Name = "Gloss Black",
+            ColorCode = "RAL9005",
+            Finish = "Gloss",
+            Category = "Powder",
+            UnitOfMeasure = "lbs"
+        });
+
+        context.QuoteStatusLookups.AddRange(
+            new QuoteStatusLookup { Id = 1, CompanyId = 1, StatusCode = "DRAFT", DisplayName = "Draft" },
+            new QuoteStatusLookup { Id = 2, CompanyId = 1, StatusCode = "APPROVED", DisplayName = "Approved" },
+            new QuoteStatusLookup { Id = 3, CompanyId = 1, StatusCode = "CONVERTED", DisplayName = "Converted" });
+
+        context.JobStatusLookups.Add(new JobStatusLookup
+        {
+            Id = 10,
+            CompanyId = 1,
+            StatusCode = "APPROVED",
+            DisplayName = "Approved"
+        });
+
+        context.JobPriorityLookups.AddRange(
+            new JobPriorityLookup { Id = 20, CompanyId = 1, PriorityCode = "NORMAL", DisplayName = "Normal" },
+            new JobPriorityLookup { Id = 21, CompanyId = 1, PriorityCode = "RUSH", DisplayName = "Rush" });
+
+        context.PrepServices.Add(new PrepService
+        {
+            Id = 5,
+            CompanyId = 1,
+            ServiceName = "Sandblasting",
+            DisplayOrder = 1,
+            IsActive = true,
+            RequiresBlastSetup = true
+        });
+
+        context.Quotes.Add(new Quote
+        {
+            Id = 1,
+            CompanyId = 1,
+            QuoteNumber = "Q-1001",
+            CustomerId = 1,
+            QuoteStatusId = 1,
+            Total = 50m,
+            ShopSuppliesAmount = 2m,
+            ShopSuppliesPercent = 4m
+        });
+
+        context.QuoteItems.Add(new QuoteItem
+        {
+            Id = 100,
+            QuoteId = 1,
+            CompanyId = 1,
+            Description = "Merch mug",
+            Quantity = 2m,
+            SurfaceAreaSqFt = 10m,
+            IsSalesItem = true,
+            Sku = "MUG-01",
+            UnitPrice = 25m,
+            TotalPrice = 50m,
+            IncludePrepCost = false,
+            EstimatedMinutes = 12
+        });
+
+        context.QuoteItemCoats.Add(new QuoteItemCoat
+        {
+            Id = 101,
+            QuoteItemId = 100,
+            CompanyId = 1,
+            CoatName = "Top Coat",
+            Sequence = 1,
+            InventoryItemId = 50,
+            ColorName = "Old Name",
+            ColorCode = "OLD",
+            Finish = "Old",
+            CoverageSqFtPerLb = 30m,
+            TransferEfficiency = 65m,
+            PowderToOrder = 1.5m
+        });
+
+        context.QuoteItemPrepServices.Add(new QuoteItemPrepService
+        {
+            Id = 102,
+            QuoteItemId = 100,
+            CompanyId = 1,
+            PrepServiceId = 5,
+            EstimatedMinutes = 9,
+            BlastSetupId = 77
+        });
+    }
+
+    private static void SeedReworkData(ApplicationDbContext context)
+    {
+        context.Customers.Add(new Customer
+        {
+            Id = 1,
+            CompanyId = 1,
+            CompanyName = "Acme Fabrication"
+        });
+
+        context.JobStatusLookups.Add(new JobStatusLookup
+        {
+            Id = 1,
+            CompanyId = 1,
+            StatusCode = "PENDING",
+            DisplayName = "Pending"
+        });
+
+        context.JobPriorityLookups.Add(new JobPriorityLookup
+        {
+            Id = 2,
+            CompanyId = 1,
+            PriorityCode = "NORMAL",
+            DisplayName = "Normal"
+        });
+
+        context.Jobs.Add(new Job
+        {
+            Id = 1,
+            CompanyId = 1,
+            JobNumber = "JOB-2605-0001",
+            Description = "Original gate job",
+            CustomerId = 1,
+            JobStatusId = 1,
+            JobPriorityId = 2
+        });
+
+        context.JobItems.Add(new JobItem
+        {
+            Id = 10,
+            JobId = 1,
+            CompanyId = 1,
+            Description = "Gate panel",
+            Quantity = 1m,
+            SurfaceArea = 22m,
+            SurfaceAreaSqFt = 22m,
+            CatalogItemId = 8,
+            IsSalesItem = true,
+            Sku = "GATE-BRZ",
+            UnitPrice = 140m,
+            TotalPrice = 140m,
+            LaborCost = 56m,
+            IncludePrepCost = false,
+            EstimatedMinutes = 90,
+            ColorName = "Bronze",
+            ColorCode = "BZ-22",
+            Finish = "Textured"
+        });
+
+        context.JobItemCoats.Add(new JobItemCoat
+        {
+            Id = 11,
+            JobItemId = 10,
+            CompanyId = 1,
+            CoatName = "Top Coat",
+            Sequence = 1,
+            CoverageSqFtPerLb = 26m,
+            TransferEfficiency = 70m,
+            PowderToOrder = 2.75m
+        });
+
+        context.JobItemPrepServices.Add(new JobItemPrepService
+        {
+            Id = 12,
+            JobItemId = 10,
+            CompanyId = 1,
+            PrepServiceId = 3,
+            EstimatedMinutes = 45,
+            BlastSetupId = 88
+        });
+    }
+
+    private static Mock<UserManager<ApplicationUser>> CreateUserManager()
+    {
+        var store = new Mock<IUserStore<ApplicationUser>>();
+        return new Mock<UserManager<ApplicationUser>>(
+            store.Object,
+            null!,
+            null!,
+            null!,
+            null!,
+            null!,
+            null!,
+            null!,
+            null!);
+    }
+
+    private static Mock<ITenantContext> CreateTenantContext()
+    {
+        var tenantContext = new Mock<ITenantContext>();
+        tenantContext.Setup(x => x.GetCurrentCompanyId()).Returns(1);
+        tenantContext.Setup(x => x.IsSuperAdmin()).Returns(true);
+        tenantContext.Setup(x => x.IsPlatformAdmin()).Returns(true);
+        return tenantContext;
+    }
+
+    private static ApplicationDbContext CreateContext()
+    {
+        var options = new DbContextOptionsBuilder<ApplicationDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .ConfigureWarnings(x => x.Ignore(InMemoryEventId.TransactionIgnoredWarning))
+            .Options;
+
+        var identity = new ClaimsIdentity(
+            [new Claim(ClaimTypes.Role, "SuperAdmin")],
+            "Test");
+        var principal = new ClaimsPrincipal(identity);
+
+        byte[]? noBytes = null;
+        var sessionMock = new Mock<ISession>();
+        sessionMock.Setup(s => s.TryGetValue(It.IsAny<string>(), out noBytes)).Returns(false);
+
+        var httpContextMock = new Mock<HttpContext>();
+        httpContextMock.SetupGet(c => c.User).Returns(principal);
+        httpContextMock.SetupGet(c => c.Session).Returns(sessionMock.Object);
+
+        var accessor = new Mock<IHttpContextAccessor>();
+        accessor.SetupGet(a => a.HttpContext).Returns(httpContextMock.Object);
+
+        return new ApplicationDbContext(options, accessor.Object, null!);
+    }
+}

tests/PowderCoating.UnitTests/QuotePhotoServiceTests.cs

@@ -42,7 +42,7 @@ public class QuotePhotoServiceTests
         var result = await service.SaveTempPhotoAsync(file, companyId: 1);
 
         Assert.False(result.Success);
-        Assert.Equal("File type '.bmp' is not allowed.", result.ErrorMessage);
+        Assert.Equal("File type not allowed. Allowed: .jpg, .jpeg, .png, .gif, .webp.", result.ErrorMessage);
     }
 
     [Fact]

tests/PowderCoating.UnitTests/QuotePricingAssemblyServiceTests.cs

@@ -0,0 +1,331 @@
+using System.Security.Claims;
+using Microsoft.AspNetCore.Http;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+using Moq;
+using PowderCoating.Application.DTOs.Quote;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Application.Services;
+using PowderCoating.Core.Entities;
+using PowderCoating.Infrastructure.Data;
+using PowderCoating.Infrastructure.Repositories;
+
+namespace PowderCoating.UnitTests;
+
+public class QuotePricingAssemblyServiceTests
+{
+    [Fact]
+    public void ApplyPricingSnapshot_CopiesAllTotalsToQuote()
+    {
+        var service = CreateService(CreateContext(), Mock.Of<IPricingCalculationService>());
+        var quote = new Quote();
+        var pricing = new QuotePricingResult
+        {
+            MaterialCosts = 10m,
+            LaborCosts = 20m,
+            EquipmentCosts = 30m,
+            ItemsSubtotal = 40m,
+            OvenBatchCost = 50m,
+            ShopSuppliesAmount = 60m,
+            ShopSuppliesPercent = 7m,
+            OverheadCosts = 80m,
+            OverheadPercent = 9m,
+            ProfitMargin = 100m,
+            ProfitPercent = 11m,
+            SubtotalBeforeDiscount = 120m,
+            DiscountPercent = 13m,
+            DiscountAmount = 14m,
+            RushFee = 15m,
+            TaxAmount = 16m,
+            Total = 17m
+        };
+
+        service.ApplyPricingSnapshot(quote, pricing);
+
+        Assert.Equal(10m, quote.MaterialCosts);
+        Assert.Equal(20m, quote.LaborCosts);
+        Assert.Equal(30m, quote.EquipmentCosts);
+        Assert.Equal(40m, quote.ItemsSubtotal);
+        Assert.Equal(50m, quote.OvenBatchCost);
+        Assert.Equal(60m, quote.ShopSuppliesAmount);
+        Assert.Equal(7m, quote.ShopSuppliesPercent);
+        Assert.Equal(80m, quote.OverheadAmount);
+        Assert.Equal(9m, quote.OverheadPercent);
+        Assert.Equal(100m, quote.ProfitMargin);
+        Assert.Equal(11m, quote.ProfitPercent);
+        Assert.Equal(120m, quote.SubTotal);
+        Assert.Equal(13m, quote.DiscountPercent);
+        Assert.Equal(14m, quote.DiscountAmount);
+        Assert.Equal(15m, quote.RushFee);
+        Assert.Equal(16m, quote.TaxAmount);
+        Assert.Equal(17m, quote.Total);
+    }
+
+    [Fact]
+    public async Task CreateQuoteItemsAsync_PreservesManualAndCalculatedPricingPaths()
+    {
+        await using var context = CreateContext();
+        context.AiItemPredictions.Add(new AiItemPrediction
+        {
+            Id = 91,
+            CompanyId = 1,
+            PredictedSurfaceAreaSqFt = 4m,
+            PredictedUnitPrice = 100m,
+            PredictedMinutes = 15,
+            PredictedComplexity = "Moderate",
+            Confidence = "High"
+        });
+        await context.SaveChangesAsync();
+
+        var pricingService = new Mock<IPricingCalculationService>();
+        pricingService
+            .Setup(x => x.CalculateQuoteItemPriceAsync(
+                It.Is<CreateQuoteItemDto>(i => i.Description == "Custom frame"),
+                1,
+                null))
+            .ReturnsAsync(new QuoteItemPricingResult
+            {
+                UnitPrice = 77m,
+                TotalPrice = 154m,
+                MaterialCost = 22m,
+                LaborCost = 33m,
+                EquipmentCost = 11m
+            });
+        pricingService
+            .Setup(x => x.CalculateCoatPriceAsync(
+                It.IsAny<CreateQuoteItemCoatDto>(),
+                12m,
+                2m,
+                0,
+                25,
+                1))
+            .ReturnsAsync(new QuoteItemCoatPricingResult
+            {
+                CoatMaterialCost = 5m,
+                CoatLaborCost = 6m,
+                CoatTotalCost = 11m
+            });
+
+        var service = CreateService(context, pricingService.Object);
+
+        var items = await service.CreateQuoteItemsAsync(
+        [
+            new CreateQuoteItemDto
+            {
+                Description = "AI wheel",
+                Quantity = 2m,
+                SurfaceAreaSqFt = 5m,
+                EstimatedMinutes = 20,
+                IsAiItem = true,
+                ManualUnitPrice = 123m,
+                AiPredictionId = 91
+            },
+            new CreateQuoteItemDto
+            {
+                Description = "Shop tumbler",
+                Quantity = 3m,
+                IsSalesItem = true,
+                Sku = "TMB-20",
+                ManualUnitPrice = 18m,
+                IncludePrepCost = false
+            },
+            new CreateQuoteItemDto
+            {
+                Description = "Custom frame",
+                Quantity = 2m,
+                SurfaceAreaSqFt = 12m,
+                EstimatedMinutes = 25,
+                RequiresSandblasting = true,
+                Notes = "Calculated path",
+                Coats =
+                [
+                    new CreateQuoteItemCoatDto
+                    {
+                        CoatName = "Top Coat",
+                        Sequence = 1,
+                        ColorName = "Black",
+                        CoverageSqFtPerLb = 30m,
+                        TransferEfficiency = 65m
+                    }
+                ],
+                PrepServices =
+                [
+                    new CreateQuoteItemPrepServiceDto
+                    {
+                        PrepServiceId = 7,
+                        EstimatedMinutes = 15,
+                        BlastSetupId = 44
+                    }
+                ]
+            }
+        ],
+            quoteId: 55,
+            companyId: 1,
+            ovenRateOverride: null,
+            createdAtUtc: new DateTime(2026, 5, 9, 15, 0, 0, DateTimeKind.Utc));
+
+        Assert.Equal(3, items.Count);
+
+        var aiItem = items.Single(i => i.Description == "AI wheel");
+        Assert.Equal(123m, aiItem.UnitPrice);
+        Assert.Equal(246m, aiItem.TotalPrice);
+
+        var salesItem = items.Single(i => i.Description == "Shop tumbler");
+        Assert.True(salesItem.IsSalesItem);
+        Assert.Equal("TMB-20", salesItem.Sku);
+        Assert.False(salesItem.IncludePrepCost);
+        Assert.Equal(18m, salesItem.UnitPrice);
+        Assert.Equal(54m, salesItem.TotalPrice);
+
+        var customItem = items.Single(i => i.Description == "Custom frame");
+        Assert.Equal(77m, customItem.UnitPrice);
+        Assert.Equal(154m, customItem.TotalPrice);
+        Assert.Equal(22m, customItem.ItemMaterialCost);
+        Assert.Equal(33m, customItem.ItemLaborCost);
+        Assert.Equal(11m, customItem.ItemEquipmentCost);
+        var customPrep = Assert.Single(customItem.PrepServices);
+        Assert.Equal(44, customPrep.BlastSetupId);
+        var customCoat = Assert.Single(customItem.Coats);
+        Assert.Equal(11m, customCoat.CoatTotalCost);
+
+        var prediction = await context.AiItemPredictions.SingleAsync();
+        Assert.True(prediction.UserOverrodeEstimate);
+    }
+
+    [Fact]
+    public async Task CreateQuoteItemsAsync_CatalogItemWithoutCoats_UsesCatalogDefaultPrice()
+    {
+        await using var context = CreateContext();
+        context.CatalogItems.Add(new CatalogItem
+        {
+            Id = 22,
+            CompanyId = 1,
+            Name = "Gate Hinge",
+            DefaultPrice = 42.5m
+        });
+        await context.SaveChangesAsync();
+
+        var service = CreateService(context, Mock.Of<IPricingCalculationService>());
+
+        var item = Assert.Single(await service.CreateQuoteItemsAsync(
+        [
+            new CreateQuoteItemDto
+            {
+                Description = "Catalog hinge",
+                Quantity = 4m,
+                CatalogItemId = 22
+            }
+        ],
+            quoteId: 1,
+            companyId: 1,
+            ovenRateOverride: null,
+            createdAtUtc: DateTime.UtcNow));
+
+        Assert.Equal(42.5m, item.UnitPrice);
+        Assert.Equal(170m, item.TotalPrice);
+    }
+
+    [Fact]
+    public async Task CreateQuoteItemsAsync_AddAsIncoming_CreatesInventoryItemAndLinksCoat()
+    {
+        await using var context = CreateContext();
+        context.Set<PowderCatalogItem>().Add(new PowderCatalogItem
+        {
+            Id = 5,
+            VendorName = "Prismatic Powders",
+            Sku = "P-1001",
+            ColorName = "Candy Red",
+            UnitPrice = 19.5m,
+            CoverageSqFtPerLb = 85m,
+            TransferEfficiency = 70m
+        });
+        await context.SaveChangesAsync();
+
+        var pricingService = new Mock<IPricingCalculationService>();
+        pricingService
+            .Setup(x => x.CalculateQuoteItemPriceAsync(It.IsAny<CreateQuoteItemDto>(), 1, null))
+            .ReturnsAsync(new QuoteItemPricingResult
+            {
+                UnitPrice = 50m,
+                TotalPrice = 50m,
+                MaterialCost = 10m,
+                LaborCost = 20m,
+                EquipmentCost = 5m
+            });
+        pricingService
+            .Setup(x => x.CalculateCoatPriceAsync(It.IsAny<CreateQuoteItemCoatDto>(), 6m, 1m, 0, 10, 1))
+            .ReturnsAsync(new QuoteItemCoatPricingResult
+            {
+                CoatMaterialCost = 3m,
+                CoatLaborCost = 4m,
+                CoatTotalCost = 7m
+            });
+
+        var service = CreateService(context, pricingService.Object);
+        var dto = new CreateQuoteItemDto
+        {
+            Description = "Incoming powder item",
+            Quantity = 1m,
+            SurfaceAreaSqFt = 6m,
+            EstimatedMinutes = 10,
+            Coats =
+            [
+                new CreateQuoteItemCoatDto
+                {
+                    CoatName = "Base",
+                    Sequence = 1,
+                    CatalogItemId = 5,
+                    AddAsIncoming = true,
+                    PowderCostPerLb = 22m
+                }
+            ]
+        };
+
+        var item = Assert.Single(await service.CreateQuoteItemsAsync(
+            [dto],
+            quoteId: 9,
+            companyId: 1,
+            ovenRateOverride: null,
+            createdAtUtc: DateTime.UtcNow));
+
+        var inventoryItem = await context.InventoryItems.SingleAsync();
+        var coat = Assert.Single(item.Coats);
+        Assert.Equal(inventoryItem.Id, coat.InventoryItemId);
+        Assert.True(inventoryItem.IsIncoming);
+        Assert.Null(dto.Coats[0].PowderCostPerLb);
+    }
+
+    private static QuotePricingAssemblyService CreateService(ApplicationDbContext context, IPricingCalculationService pricingService)
+    {
+        return new QuotePricingAssemblyService(
+            new UnitOfWork(context),
+            pricingService,
+            Mock.Of<IInventoryAiLookupService>(),
+            Mock.Of<ILogger<QuotePricingAssemblyService>>());
+    }
+
+    private static ApplicationDbContext CreateContext()
+    {
+        var options = new DbContextOptionsBuilder<ApplicationDbContext>()
+            .UseInMemoryDatabase(Guid.NewGuid().ToString())
+            .Options;
+
+        var identity = new ClaimsIdentity(
+            [new Claim(ClaimTypes.Role, "SuperAdmin")],
+            "Test");
+        var principal = new ClaimsPrincipal(identity);
+
+        byte[]? noBytes = null;
+        var sessionMock = new Mock<ISession>();
+        sessionMock.Setup(s => s.TryGetValue(It.IsAny<string>(), out noBytes)).Returns(false);
+
+        var httpContextMock = new Mock<HttpContext>();
+        httpContextMock.SetupGet(c => c.User).Returns(principal);
+        httpContextMock.SetupGet(c => c.Session).Returns(sessionMock.Object);
+
+        var accessor = new Mock<IHttpContextAccessor>();
+        accessor.SetupGet(a => a.HttpContext).Returns(httpContextMock.Object);
+
+        return new ApplicationDbContext(options, accessor.Object, null!);
+    }
+}