Close all GL entry gaps across the accounting surface

- Stripe payments/refunds/chargebacks now post DR/CR entries (PaymentController)
- Vendor credit void now reverses the posted GL lines (VendorCreditsController)
- Gift certificate issue/redeem/void post GL to account 2500 GC Liability;
  FinancialReportService Trial Balance + Balance Sheet include GC liability and
  breakage income; P&L shows deferred revenue deduction and breakage income line
- Customer deposits now post DR Checking / CR 2300 on record, reverse on delete;
  invoice auto-apply uses DR 2300 / CR AR (not a second bank debit); draft
  invoice delete reverses deposit-apply GL before the AR reversal
- Deposit.DepositAccountId column added; account 2300 seeded via migration
- InvoicesController.ApplyCredit now posts DR Sales Discounts / CR AR,
  consistent with CreditMemosController.Apply
- IssueRefund (cash/card) posts DR AR / CR Bank and sets Refund.DepositAccountId;
  refund modal gains a bank account selector hidden for store-credit path
- CancelRefund (cash/card) reverses the IssueRefund GL entries
- LedgerService GetAccountLedgerAsync + ComputePriorBalanceAsync now include
  Refunds, CreditMemoApplications, VendorCreditApplications, GC Liability (2500),
  and Customer Deposits (2300) so account ledger view and RecalculateAllAsync
  produce correct balances
- Three EF migrations applied: SeedSalesDiscountsAccount, AccountingGapsPhase2,
  AccountingDepositsGL
- Unit tests updated for new IAccountBalanceService constructor params (200/200)

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

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

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

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

@@ -2,6 +2,158 @@ 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.
+
+
+// ── Cash Flow Statement ──────────────────────────────────────────────────────
+
+/// <summary>
+/// Cash Flow Statement using the direct (cash-basis) method for operating activities.
+/// Investing and Financing sections contain line items derived from account-level changes.
+/// BeginningCash + NetChangeInCash should equal EndingCash (within rounding tolerances).
+/// </summary>
+public class CashFlowStatementDto
+{
+    public string CompanyName { get; set; } = string.Empty;
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public AccountingMethod Method { get; set; }
+
+    // ── Operating (direct / cash method) ───────────────────────────────────
+    /// <summary>Customer invoice payments received in the period.</summary>
+    public decimal CashFromCustomers { get; set; }
+    /// <summary>Vendor bill payments made in the period.</summary>
+    public decimal CashToVendors { get; set; }
+    /// <summary>Direct expense payments made in the period (not via bills).</summary>
+    public decimal CashForExpenses { get; set; }
+    public decimal NetOperating => CashFromCustomers - CashToVendors - CashForExpenses;
+
+    // ── Investing ──────────────────────────────────────────────────────────
+    public List<CashFlowLineDto> InvestingLines { get; set; } = new();
+    public decimal NetInvesting => InvestingLines.Sum(l => l.Amount);
+
+    // ── Financing ──────────────────────────────────────────────────────────
+    public List<CashFlowLineDto> FinancingLines { get; set; } = new();
+    public decimal NetFinancing => FinancingLines.Sum(l => l.Amount);
+
+    // ── Summary ────────────────────────────────────────────────────────────
+    public decimal BeginningCash { get; set; }
+    public decimal NetChangeInCash => NetOperating + NetInvesting + NetFinancing;
+    public decimal EndingCash => BeginningCash + NetChangeInCash;
+}
+
+/// <summary>A single line in the Investing or Financing section of the Cash Flow Statement.</summary>
+public class CashFlowLineDto
+{
+    public string Label { get; set; } = string.Empty;
+    /// <summary>Positive = cash inflow, negative = cash outflow.</summary>
+    public decimal Amount { get; set; }
+}
+
+// ── Customer / Vendor Statements ─────────────────────────────────────────────
+
+public class CustomerStatementDto
+{
+    public int CustomerId { get; set; }
+    public string CustomerName { get; set; } = string.Empty;
+    public string CompanyName { get; set; } = string.Empty;
+    public string? CustomerAddress { get; set; }
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public decimal OpeningBalance { get; set; }
+    public List<StatementLineDto> Lines { get; set; } = new();
+    public decimal ClosingBalance { get; set; }
+}
+
+public class VendorStatementDto
+{
+    public int VendorId { get; set; }
+    public string VendorName { get; set; } = string.Empty;
+    public string CompanyName { get; set; } = string.Empty;
+    public DateTime From { get; set; }
+    public DateTime To { get; set; }
+    public decimal OpeningBalance { get; set; }
+    public List<StatementLineDto> Lines { get; set; } = new();
+    public decimal ClosingBalance { get; set; }
+}
+
+public class StatementLineDto
+{
+    public DateTime Date { get; set; }
+    /// <summary>E.g., "Invoice", "Payment", "Credit Applied", "Deposit Applied".</summary>
+    public string Type { get; set; } = string.Empty;
+    public string Reference { get; set; } = string.Empty;
+    public string Description { get; set; } = string.Empty;
+    /// <summary>Amount added to the balance (invoice for customer, bill for vendor).</summary>
+    public decimal? Debit { get; set; }
+    /// <summary>Amount reducing the balance (payment, credit).</summary>
+    public decimal? Credit { get; set; }
+    public decimal RunningBalance { get; set; }
+}
+
+// ── AP Aging ──────────────────────────────────────────────────────────────────
+
+public class ApAgingReportDto
+{
+    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 +161,7 @@ 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 +193,7 @@ 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/CompanyDtos.cs

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

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

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

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

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

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

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

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

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

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

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

src/PowderCoating.Application/Interfaces/IAccountingAiService.cs

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

src/PowderCoating.Application/Interfaces/IFinancialReportService.cs

@@ -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 +26,27 @@ 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);
+
+    /// <summary>Returns a dated activity statement for a customer showing opening balance, all transactions in the period, and closing balance.</summary>
+    Task<CustomerStatementDto> GetCustomerStatementAsync(int companyId, int customerId, DateTime from, DateTime to);
+
+    /// <summary>Returns a dated activity statement for a vendor showing opening balance, all transactions in the period, and closing balance.</summary>
+    Task<VendorStatementDto> GetVendorStatementAsync(int companyId, int vendorId, DateTime from, DateTime to);
+
+    /// <summary>
+    /// Returns a Cash Flow Statement for the period using the direct (cash-basis) method for
+    /// operating activities. Investing and Financing sections are derived from account-level data.
+    /// BeginningCash is computed from all cash/bank account credits and debits prior to
+    /// <paramref name="from"/>; EndingCash adds the net change during the period.
+    /// </summary>
+    Task<CashFlowStatementDto> GetCashFlowStatementAsync(int companyId, DateTime from, DateTime to);
 }

src/PowderCoating.Application/Interfaces/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 +42,9 @@ 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[]> GenerateCashFlowStatementPdfAsync(CashFlowStatementDto 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 +2357,356 @@ 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();
+        });
+    }
+
+    /// <summary>
+    /// Generates a Cash Flow Statement PDF with three sections (Operating, Investing, Financing)
+    /// plus a summary reconciling beginning → ending cash. Uses a teal accent palette to
+    /// visually distinguish it from the other financial statements.
+    /// </summary>
+    public async Task<byte[]> GenerateCashFlowStatementPdfAsync(CashFlowStatementDto dto)
+    {
+        QuestPDF.Settings.License = LicenseType.Community;
+        const string accent = "#0891b2";
+
+        return await Task.Run(() =>
+        {
+            var document = Document.Create(container =>
+            {
+                container.Page(page =>
+                {
+                    page.Size(PageSizes.Letter);
+                    page.Margin(0.6f, Unit.Inch);
+                    page.PageColor(Colors.White);
+                    page.DefaultTextStyle(x => x.FontSize(9).FontFamily("Arial"));
+
+                    page.Header().Element(c => ComposeReportHeader(c, dto.CompanyName, "Cash Flow Statement",
+                        $"{dto.From:MMMM d, yyyy} – {dto.To:MMMM d, yyyy}", accent));
+
+                    page.Content().PaddingTop(12).Column(col =>
+                    {
+                        col.Spacing(4);
+
+                        // ── Operating Activities ──────────────────────────────────────
+                        col.Item().Text("Operating Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            CfRow(t, "Cash Received from Customers", dto.CashFromCustomers, false);
+                            CfRow(t, "Cash Paid to Vendors (Bills)", -dto.CashToVendors, false);
+                            CfRow(t, "Cash Paid for Expenses", -dto.CashForExpenses, false);
+                            CfTotalRow(t, "Net Cash from Operating Activities", dto.NetOperating);
+                        });
+
+                        col.Item().PaddingTop(10).Text("Investing Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            if (dto.InvestingLines.Count == 0)
+                                CfRow(t, "No investing activities recorded", 0, true);
+                            else
+                                foreach (var line in dto.InvestingLines)
+                                    CfRow(t, line.Label, line.Amount, false);
+                            CfTotalRow(t, "Net Cash from Investing Activities", dto.NetInvesting);
+                        });
+
+                        col.Item().PaddingTop(10).Text("Financing Activities").Bold().FontSize(11).FontColor(accent);
+                        col.Item().Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+                            if (dto.FinancingLines.Count == 0)
+                                CfRow(t, "No financing activities recorded", 0, true);
+                            else
+                                foreach (var line in dto.FinancingLines)
+                                    CfRow(t, line.Label, line.Amount, false);
+                            CfTotalRow(t, "Net Cash from Financing Activities", dto.NetFinancing);
+                        });
+
+                        // ── Summary ───────────────────────────────────────────────────
+                        col.Item().PaddingTop(12).Table(t =>
+                        {
+                            t.ColumnsDefinition(c => { c.RelativeColumn(3); c.ConstantColumn(100); });
+
+                            void SumRow(string label, decimal amount, bool bold = false)
+                            {
+                                var bg = bold ? "#e0f2fe" : "#ffffff";
+                                var lText = t.Cell().Background(bg).PaddingVertical(4).PaddingHorizontal(6).Text(label).FontSize(9);
+                                if (bold) lText.Bold();
+                                var vText = t.Cell().Background(bg).PaddingVertical(4).PaddingHorizontal(6).AlignRight()
+                                    .Text(amount.ToString("C")).FontSize(9)
+                                    .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+                                if (bold) vText.Bold();
+                            }
+
+                            SumRow("Beginning Cash Balance", dto.BeginningCash);
+                            SumRow("Net Change in Cash", dto.NetChangeInCash);
+                            SumRow("Ending Cash Balance", dto.EndingCash, bold: true);
+                        });
+                    });
+
+                    page.Footer().AlignCenter().Text(text =>
+                    {
+                        text.CurrentPageNumber(); text.Span(" / "); text.TotalPages();
+                        text.Span($"  ·  {dto.CompanyName}  ·  Generated {DateTime.Now:MMM d, yyyy}").FontSize(8).FontColor(Colors.Grey.Darken1);
+                    });
+                });
+            });
+            return document.GeneratePdf();
+        });
+
+        static void CfRow(TableDescriptor t, string label, decimal amount, bool muted)
+        {
+            t.Cell().BorderBottom(0.5f).BorderColor("#e5e7eb")
+                .PaddingVertical(3).PaddingHorizontal(6)
+                .Text(label).FontSize(9).FontColor(muted ? Colors.Grey.Medium : Colors.Black);
+            t.Cell().BorderBottom(0.5f).BorderColor("#e5e7eb")
+                .PaddingVertical(3).PaddingHorizontal(6).AlignRight()
+                .Text(muted ? "" : amount.ToString("C")).FontSize(9)
+                .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+        }
+
+        static void CfTotalRow(TableDescriptor t, string label, decimal amount)
+        {
+            t.Cell().Background("#f0f9ff").PaddingVertical(4).PaddingHorizontal(6)
+                .Text(label).Bold().FontSize(9);
+            t.Cell().Background("#f0f9ff").PaddingVertical(4).PaddingHorizontal(6).AlignRight()
+                .Text(amount.ToString("C")).Bold().FontSize(9)
+                .FontColor(amount < 0 ? Colors.Red.Darken2 : Colors.Black);
+        }
+    }
 }

src/PowderCoating.Application/Services/PricingCalculationService.cs

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

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 +1,372 @@
+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)
+            {
+                var unitPrice = itemDto.PowderCostOverride is > 0
+                    ? itemDto.PowderCostOverride.Value
+                    : catalogItem.DefaultPrice;
+                item.UnitPrice = unitPrice;
+                item.TotalPrice = unitPrice * itemDto.Quantity;
+                _logger.LogInformation("Catalog item no coats: UnitPrice={Unit}, TotalPrice={Total}", item.UnitPrice, item.TotalPrice);
+            }
+
+            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 +154,305 @@ 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; }
+    /// <summary>Set by Post() when GL entries are made (DR AP / CR expense lines). Null = unposted.</summary>
+    public DateTime? PostedDate { get; set; }
+
+    // Navigation
+    public virtual Vendor Vendor { get; set; } = null!;
+    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!;
+}
+
+/// <summary>
+/// A saved recipe for a document that should be automatically created on a recurring schedule.
+/// The <see cref="TemplateData"/> column stores a JSON blob whose schema depends on
+/// <see cref="TemplateType"/>: see <c>RecurringTransactionService</c> for the exact shape.
+/// <para>
+/// Bills are created as Draft so the user can review before posting.
+/// Expenses are created immediately (already-paid transactions).
+/// </para>
+/// Numbering: REC-YYMM-####
+/// </summary>
+public class RecurringTemplate : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public RecurringTemplateType TemplateType { get; set; }
+    public RecurringFrequency Frequency { get; set; }
+    /// <summary>Every N periods. E.g. Frequency=Monthly, IntervalCount=3 → quarterly.</summary>
+    public int IntervalCount { get; set; } = 1;
+    /// <summary>UTC date when the template will next fire. Set to the desired first occurrence date on creation.</summary>
+    public DateTime NextFireDate { get; set; }
+    /// <summary>Optional UTC date after which no further occurrences are generated.</summary>
+    public DateTime? EndDate { get; set; }
+    /// <summary>Optional hard cap on total occurrences. Null = unlimited.</summary>
+    public int? MaxOccurrences { get; set; }
+    /// <summary>How many documents have been generated so far.</summary>
+    public int OccurrenceCount { get; set; }
+    public bool IsActive { get; set; } = true;
+    /// <summary>JSON payload whose schema matches the TemplateType. See RecurringTransactionService.</summary>
+    public string TemplateData { get; set; } = "{}";
+    /// <summary>Last error from the background service, cleared on next successful fire.</summary>
+    public string? LastError { get; set; }
+}
+
+/// <summary>
+/// A named tax rate (e.g., "CA Sales Tax 8.25%") used to pre-fill the TaxPercent field on
+/// invoices when a taxable customer is selected. Companies can define multiple rates for
+/// different jurisdictions and mark one as default.
+/// </summary>
+public class TaxRate : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    /// <summary>Rate as a percentage, e.g., 8.25 means 8.25%.</summary>
+    public decimal Rate { get; set; }
+    public string? State { get; set; }
+    public string? Description { get; set; }
+    /// <summary>When true, this rate is auto-applied to new invoices for taxable customers.</summary>
+    public bool IsDefault { get; set; }
+    public bool IsActive { get; set; } = true;
+}
+
+/// <summary>
+/// A depreciable fixed asset (oven, blast cabinet, spray booth, vehicle, etc.).
+/// Stores straight-line depreciation parameters and links to the three GL accounts needed
+/// to auto-post monthly depreciation journal entries.
+/// </summary>
+public class FixedAsset : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+    public DateTime PurchaseDate { get; set; }
+    public decimal PurchaseCost { get; set; }
+    /// <summary>Residual value at end of useful life (often $0 for shop equipment).</summary>
+    public decimal SalvageValue { get; set; } = 0;
+    /// <summary>Total depreciation period in months (e.g., 60 = 5 years).</summary>
+    public int UsefulLifeMonths { get; set; }
+    /// <summary>Running total of depreciation posted so far.</summary>
+    public decimal AccumulatedDepreciation { get; set; } = 0;
+    public bool IsDisposed { get; set; } = false;
+    public DateTime? DisposalDate { get; set; }
+
+    // Computed — not persisted
+    /// <summary>Current net book value: PurchaseCost minus AccumulatedDepreciation.</summary>
+    public decimal BookValue => PurchaseCost - AccumulatedDepreciation;
+    /// <summary>Straight-line monthly depreciation amount.</summary>
+    public decimal MonthlyDepreciation => UsefulLifeMonths > 0
+        ? Math.Round((PurchaseCost - SalvageValue) / UsefulLifeMonths, 2) : 0;
+
+    // GL account links — all optional; assets without accounts can be tracked but not auto-posted
+    /// <summary>Balance Sheet FixedAsset account (debited when asset is purchased).</summary>
+    public int? AssetAccountId { get; set; }
+    /// <summary>P&L Depreciation Expense account (debited each period).</summary>
+    public int? DepreciationExpenseAccountId { get; set; }
+    /// <summary>Balance Sheet Accumulated Depreciation account (credited each period).</summary>
+    public int? AccumDepreciationAccountId { get; set; }
+
+    // Navigation
+    public virtual Account? AssetAccount { get; set; }
+    public virtual Account? DepreciationExpenseAccount { get; set; }
+    public virtual Account? AccumDepreciationAccount { get; set; }
+    public virtual ICollection<FixedAssetDepreciationEntry> DepreciationEntries { get; set; } = new List<FixedAssetDepreciationEntry>();
+}
+
+/// <summary>
+/// Records each periodic depreciation posting for a fixed asset. One record per asset per
+/// month/year combination; linked to the JournalEntry that was created so the posting
+/// can be traced back through the GL.
+/// </summary>
+public class FixedAssetDepreciationEntry : BaseEntity
+{
+    public int FixedAssetId { get; set; }
+    public int PeriodYear { get; set; }
+    public int PeriodMonth { get; set; }
+    public decimal Amount { get; set; }
+    /// <summary>The JE that was posted for this depreciation period (null if manually recorded).</summary>
+    public int? JournalEntryId { get; set; }
+
+    // Navigation
+    public virtual FixedAsset FixedAsset { get; set; } = null!;
+    public virtual JournalEntry? JournalEntry { get; set; }
+}
+
+/// <summary>
+/// A named annual budget. Contains one BudgetLine per account per month. Supports
+/// multiple budgets per fiscal year (e.g. "Conservative" vs "Optimistic") but only
+/// one is marked IsDefault for the Budget vs. Actual report.
+/// </summary>
+public class Budget : BaseEntity
+{
+    public string Name { get; set; } = string.Empty;
+    public int FiscalYear { get; set; }
+    public string? Notes { get; set; }
+    public bool IsDefault { get; set; } = false;
+
+    public virtual ICollection<BudgetLine> Lines { get; set; } = new List<BudgetLine>();
+}
+
+/// <summary>
+/// Monthly budget amount for one account within a Budget. Jan–Dec stored as separate
+/// columns so the grid editor can write them in a single POST without a line-item loop.
+/// Annual is a computed property summing all twelve months.
+/// </summary>
+public class BudgetLine : BaseEntity
+{
+    public int BudgetId { get; set; }
+    public int AccountId { get; set; }
+
+    public decimal Jan { get; set; }
+    public decimal Feb { get; set; }
+    public decimal Mar { get; set; }
+    public decimal Apr { get; set; }
+    public decimal May { get; set; }
+    public decimal Jun { get; set; }
+    public decimal Jul { get; set; }
+    public decimal Aug { get; set; }
+    public decimal Sep { get; set; }
+    public decimal Oct { get; set; }
+    public decimal Nov { get; set; }
+    public decimal Dec { get; set; }
+
+    public decimal Annual => Jan + Feb + Mar + Apr + May + Jun + Jul + Aug + Sep + Oct + Nov + Dec;
+
+    public virtual Budget Budget { get; set; } = null!;
+    public virtual Account Account { get; set; } = null!;
+}
+
+/// <summary>
+/// Records a completed year-end close. The close posts a JE that zeroes all
+/// Revenue and Expense account balances into Retained Earnings, and marks
+/// the year as closed so it cannot be closed again.
+/// </summary>
+public class YearEndClose : BaseEntity
+{
+    public int ClosedYear { get; set; }
+    public DateTime ClosedAt { get; set; } = DateTime.UtcNow;
+    public string? ClosedBy { get; set; }
+    public int JournalEntryId { get; set; }
+
+    public virtual JournalEntry JournalEntry { get; set; } = null!;
+}

src/PowderCoating.Core/Entities/ApplicationUser.cs

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

src/PowderCoating.Core/Entities/Company.cs

@@ -105,6 +105,19 @@ 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;
+
+    /// <summary>
+    /// When set, prevents creating or editing accounting entries (JEs, bills, expenses) with dates
+    /// on or before this date. Protects closed periods from accidental backdating. Null = no lock.
+    /// </summary>
+    public DateTime? BookLockedThrough { get; set; }
+
     // Settings
     public string? TimeZone { get; set; } = "America/New_York";
     public byte[]? LogoData { get; set; }  // Legacy - kept for backward compatibility

src/PowderCoating.Core/Entities/Deposit.cs

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

src/PowderCoating.Core/Entities/Invoice.cs

@@ -42,6 +42,19 @@ public class Invoice : BaseEntity
     public string? Terms { get; set; }
     public string? CustomerPO { get; set; }
 
+    /// <summary>
+    /// Early payment discount percentage (e.g., 2 means 2% discount).
+    /// Parsed from the customer's payment terms when the invoice is created (e.g., "2/10 Net 30").
+    /// Informational only — does not automatically reduce the amount due.
+    /// </summary>
+    public decimal EarlyPaymentDiscountPercent { get; set; }
+
+    /// <summary>
+    /// Number of days after invoice date within which the early payment discount applies.
+    /// Parsed from the customer's payment terms (e.g., "2/10 Net 30" → 10 days).
+    /// </summary>
+    public int EarlyPaymentDiscountDays { get; set; }
+
     /// <summary>
     /// Original invoice number from an external system (e.g. QuickBooks invoice # "3048").
     /// Stored for searchability and traceability after import. Searchable from the invoice list.

src/PowderCoating.Core/Entities/Job.cs

@@ -28,6 +28,7 @@ public class Job : BaseEntity
     // Pricing
     public decimal QuotedPrice { get; set; }
     public decimal FinalPrice { get; set; }
+    public decimal OvenBatchCost { get; set; }
     public decimal ShopSuppliesAmount { get; set; }
     public decimal ShopSuppliesPercent { get; set; }
 

src/PowderCoating.Core/Entities/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/Entities/Refund.cs

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

src/PowderCoating.Core/Entities/SupportingEntities.cs

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

src/PowderCoating.Core/Enums/AccountingEnums.cs

@@ -66,3 +66,61 @@ 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>Source document type for a recurring template — controls which entity is created on each fire.</summary>
+public enum RecurringTemplateType
+{
+    /// <summary>Creates a vendor Bill (Draft, pending user review).</summary>
+    Bill = 1,
+    /// <summary>Creates a direct Expense entry (immediately recorded).</summary>
+    Expense = 2
+}
+
+/// <summary>How often a recurring template fires.</summary>
+public enum RecurringFrequency
+{
+    Daily = 1,
+    Weekly = 2,
+    BiWeekly = 3,
+    Monthly = 4,
+    Quarterly = 5,
+    Annually = 6
+}
+
+/// <summary>Lifecycle state of a Manual Journal Entry.</summary>
+public enum JournalEntryStatus
+{
+    /// <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 +91,35 @@ 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; }
+
+    // Tax Rates
+    IRepository<TaxRate> TaxRates { get; }
+
+    // Recurring Transactions
+    IRepository<RecurringTemplate> RecurringTemplates { get; }
+
+    // Fixed Assets
+    IRepository<FixedAsset> FixedAssets { get; }
+    IRepository<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries { get; }
+
+    // Budgeting
+    IRepository<Budget> Budgets { get; }
+    IRepository<BudgetLine> BudgetLines { get; }
+
+    // Year-End Close
+    IRepository<YearEndClose> YearEndCloses { get; }
+
     // Notifications — typed repository for IgnoreQueryFilters-based history lookups
     INotificationLogRepository NotificationLogs { get; }
     IRepository<NotificationTemplate> NotificationTemplates { get; }

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

@@ -9,12 +9,17 @@ public record CompanyWizardInfo(bool Completed, DateTime? CompletedAt, string? C
 
 /// <summary>
 /// Per-company entity count summary used to populate the Index list without N+1 round-trips.
+/// Also carries health-signal data (jobs30, jobs90, last login) so callers can compute a
+/// <c>ChurnRisk</c> badge without a separate round-trip.
 /// </summary>
 public record CompanyCountSummary(
     IReadOnlyDictionary<int, int> JobCounts,
     IReadOnlyDictionary<int, int> QuoteCounts,
     IReadOnlyDictionary<int, int> CustomerCounts,
-    IReadOnlyDictionary<int, CompanyWizardInfo> WizardInfo
+    IReadOnlyDictionary<int, CompanyWizardInfo> WizardInfo,
+    IReadOnlyDictionary<int, int> Jobs30Counts,
+    IReadOnlyDictionary<int, int> Jobs90Counts,
+    IReadOnlyDictionary<int, DateTime?> LastLoginDates
 );
 
 /// <summary>

src/PowderCoating.Infrastructure/Data/ApplicationDbContext.cs

@@ -324,6 +324,39 @@ 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>Named tax rates used to pre-fill invoice tax percent by jurisdiction; tenant-filtered with soft delete.</summary>
+    public DbSet<TaxRate> TaxRates { get; set; }
+
+    /// <summary>Recurring transaction templates that auto-generate bills or expenses on a schedule; tenant-filtered with soft delete.</summary>
+    public DbSet<RecurringTemplate> RecurringTemplates { get; set; }
+
+    /// <summary>Fixed assets subject to straight-line depreciation; tenant-filtered with soft delete.</summary>
+    public DbSet<FixedAsset> FixedAssets { get; set; }
+    /// <summary>One record per asset per period for each depreciation posting; soft-delete only.</summary>
+    public DbSet<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries { get; set; }
+
+    /// <summary>Named annual budgets with monthly amounts per GL account; tenant-filtered with soft delete.</summary>
+    public DbSet<Budget> Budgets { get; set; }
+    /// <summary>One row per account per Budget; contains Jan–Dec decimal columns.</summary>
+    public DbSet<BudgetLine> BudgetLines { get; set; }
+    /// <summary>Audit trail of completed year-end closes; tenant-filtered with soft delete.</summary>
+    public DbSet<YearEndClose> YearEndCloses { get; set; }
+
+    /// <summary>Credit notes received from vendors (returned goods, pricing disputes); tenant-filtered with soft delete.</summary>
+    public DbSet<VendorCredit> VendorCredits { get; set; }
+    /// <summary>Expense-reversal line items on a vendor credit; soft-delete only.</summary>
+    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 +647,93 @@ 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));
+
+        // Tax Rates: tenant-filtered
+        modelBuilder.Entity<TaxRate>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+
+        // Recurring Templates: tenant-filtered
+        modelBuilder.Entity<RecurringTemplate>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+
+        // Fixed Assets: tenant-filtered with soft delete; depreciation entries soft-delete only
+        modelBuilder.Entity<FixedAsset>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<FixedAssetDepreciationEntry>().HasQueryFilter(e => !e.IsDeleted);
+
+        // FixedAsset → Account (three FKs): NoAction to avoid cascade conflicts; Account has no
+        // reverse collection for FixedAssets so WithMany() is anonymous for each.
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.AssetAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.AssetAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.DepreciationExpenseAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.DepreciationExpenseAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+        modelBuilder.Entity<FixedAsset>()
+            .HasOne(fa => fa.AccumDepreciationAccount)
+            .WithMany()
+            .HasForeignKey(fa => fa.AccumDepreciationAccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // FixedAssetDepreciationEntry → JournalEntry: NoAction (entries outlive their JE)
+        modelBuilder.Entity<FixedAssetDepreciationEntry>()
+            .HasOne(e => e.JournalEntry)
+            .WithMany()
+            .HasForeignKey(e => e.JournalEntryId)
+            .OnDelete(DeleteBehavior.NoAction);
+
+        // Budgets: tenant-filtered; BudgetLines soft-delete only
+        modelBuilder.Entity<Budget>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<BudgetLine>().HasQueryFilter(e => !e.IsDeleted);
+
+        // BudgetLine → Account: Restrict delete so removing an account doesn't cascade into budget data
+        modelBuilder.Entity<BudgetLine>()
+            .HasOne(bl => bl.Account)
+            .WithMany()
+            .HasForeignKey(bl => bl.AccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // YearEndClose: tenant-filtered; links to a specific JE
+        modelBuilder.Entity<YearEndClose>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<YearEndClose>()
+            .HasOne(y => y.JournalEntry)
+            .WithMany()
+            .HasForeignKey(y => y.JournalEntryId)
+            .OnDelete(DeleteBehavior.Restrict);
+
+        // Vendor Credits: tenant-filtered; child rows soft-delete only
+        modelBuilder.Entity<VendorCredit>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+        modelBuilder.Entity<VendorCreditLineItem>().HasQueryFilter(e => !e.IsDeleted);
+        modelBuilder.Entity<VendorCreditApplication>().HasQueryFilter(e => !e.IsDeleted);
+
+        // VendorCreditApplication: NoAction on both FKs to avoid SQL Server multiple-cascade-path error 1785.
+        // Bills and VendorCredits both cascade-delete through Vendor, creating two paths to VendorCreditApplications.
+        modelBuilder.Entity<VendorCreditApplication>()
+            .HasOne(vca => vca.Bill)
+            .WithMany()
+            .HasForeignKey(vca => vca.BillId)
+            .OnDelete(DeleteBehavior.NoAction);
+        modelBuilder.Entity<VendorCreditApplication>()
+            .HasOne(vca => vca.VendorCredit)
+            .WithMany(vc => vc.Applications)
+            .HasForeignKey(vca => vca.VendorCreditId)
+            .OnDelete(DeleteBehavior.NoAction);
+
         // Purchase Orders
         modelBuilder.Entity<PurchaseOrder>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
@@ -633,6 +753,34 @@ 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.NoAction);
+                    table.ForeignKey(
+                        name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId",
+                        column: x => x.VendorCreditId,
+                        principalTable: "VendorCredits",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.NoAction);
+                });
+
+            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/20260510144855_AddPaymentTermsAndTaxRates.cs

@@ -0,0 +1,112 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddPaymentTermsAndTaxRates : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "EarlyPaymentDiscountDays",
+                table: "Invoices",
+                type: "int",
+                nullable: false,
+                defaultValue: 0);
+
+            migrationBuilder.AddColumn<decimal>(
+                name: "EarlyPaymentDiscountPercent",
+                table: "Invoices",
+                type: "decimal(18,2)",
+                nullable: false,
+                defaultValue: 0m);
+
+            migrationBuilder.CreateTable(
+                name: "TaxRates",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    Name = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    Rate = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    State = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDefault = table.Column<bool>(type: "bit", nullable: false),
+                    IsActive = table.Column<bool>(type: "bit", nullable: false),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_TaxRates", x => x.Id);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3903));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3909));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 14, 48, 51, 545, DateTimeKind.Utc).AddTicks(3910));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "TaxRates");
+
+            migrationBuilder.DropColumn(
+                name: "EarlyPaymentDiscountDays",
+                table: "Invoices");
+
+            migrationBuilder.DropColumn(
+                name: "EarlyPaymentDiscountPercent",
+                table: "Invoices");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8472));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8478));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 4, 6, 6, 200, DateTimeKind.Utc).AddTicks(8479));
+        }
+    }
+}

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

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

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

@@ -0,0 +1,91 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class DropOrphanVendorCreditId1 : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.DropColumn(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(199));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(205));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(206));
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<int>(
+                name: "VendorCreditId1",
+                table: "VendorCreditApplications",
+                type: "int",
+                nullable: true);
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6262));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6270));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 1, 54, 769, DateTimeKind.Utc).AddTicks(6271));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_VendorCreditApplications_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1");
+
+            migrationBuilder.AddForeignKey(
+                name: "FK_VendorCreditApplications_VendorCredits_VendorCreditId1",
+                table: "VendorCreditApplications",
+                column: "VendorCreditId1",
+                principalTable: "VendorCredits",
+                principalColumn: "Id");
+        }
+    }
+}

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

@@ -0,0 +1,199 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddFixedAssetsLockAnd1099 : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.AddColumn<bool>(
+                name: "Is1099Vendor",
+                table: "Vendors",
+                type: "bit",
+                nullable: false,
+                defaultValue: false);
+
+            migrationBuilder.AddColumn<DateTime>(
+                name: "BookLockedThrough",
+                table: "Companies",
+                type: "datetime2",
+                nullable: true);
+
+            migrationBuilder.CreateTable(
+                name: "FixedAssets",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    Name = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    Description = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    PurchaseDate = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    PurchaseCost = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    SalvageValue = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    UsefulLifeMonths = table.Column<int>(type: "int", nullable: false),
+                    AccumulatedDepreciation = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    IsDisposed = table.Column<bool>(type: "bit", nullable: false),
+                    DisposalDate = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    AssetAccountId = table.Column<int>(type: "int", nullable: true),
+                    DepreciationExpenseAccountId = table.Column<int>(type: "int", nullable: true),
+                    AccumDepreciationAccountId = table.Column<int>(type: "int", nullable: true),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_FixedAssets", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_AccumDepreciationAccountId",
+                        column: x => x.AccumDepreciationAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_AssetAccountId",
+                        column: x => x.AssetAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_FixedAssets_Accounts_DepreciationExpenseAccountId",
+                        column: x => x.DepreciationExpenseAccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "FixedAssetDepreciationEntries",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    FixedAssetId = table.Column<int>(type: "int", nullable: false),
+                    PeriodYear = table.Column<int>(type: "int", nullable: false),
+                    PeriodMonth = table.Column<int>(type: "int", nullable: false),
+                    Amount = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    JournalEntryId = table.Column<int>(type: "int", nullable: true),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_FixedAssetDepreciationEntries", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_FixedAssetDepreciationEntries_FixedAssets_FixedAssetId",
+                        column: x => x.FixedAssetId,
+                        principalTable: "FixedAssets",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                    table.ForeignKey(
+                        name: "FK_FixedAssetDepreciationEntries_JournalEntries_JournalEntryId",
+                        column: x => x.JournalEntryId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id");
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4004));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4009));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4011));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssetDepreciationEntries_FixedAssetId",
+                table: "FixedAssetDepreciationEntries",
+                column: "FixedAssetId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssetDepreciationEntries_JournalEntryId",
+                table: "FixedAssetDepreciationEntries",
+                column: "JournalEntryId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_AccumDepreciationAccountId",
+                table: "FixedAssets",
+                column: "AccumDepreciationAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_AssetAccountId",
+                table: "FixedAssets",
+                column: "AssetAccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_FixedAssets_DepreciationExpenseAccountId",
+                table: "FixedAssets",
+                column: "DepreciationExpenseAccountId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "FixedAssetDepreciationEntries");
+
+            migrationBuilder.DropTable(
+                name: "FixedAssets");
+
+            migrationBuilder.DropColumn(
+                name: "Is1099Vendor",
+                table: "Vendors");
+
+            migrationBuilder.DropColumn(
+                name: "BookLockedThrough",
+                table: "Companies");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(199));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(205));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 15, 25, 26, 831, DateTimeKind.Utc).AddTicks(206));
+        }
+    }
+}

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

@@ -0,0 +1,185 @@
+using System;
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace PowderCoating.Infrastructure.Migrations
+{
+    /// <inheritdoc />
+    public partial class AddBudgetsAndYearEndClose : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.CreateTable(
+                name: "Budgets",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    Name = table.Column<string>(type: "nvarchar(max)", nullable: false),
+                    FiscalYear = table.Column<int>(type: "int", nullable: false),
+                    Notes = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDefault = table.Column<bool>(type: "bit", nullable: false),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_Budgets", x => x.Id);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "YearEndCloses",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    ClosedYear = table.Column<int>(type: "int", nullable: false),
+                    ClosedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    ClosedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    JournalEntryId = table.Column<int>(type: "int", nullable: false),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_YearEndCloses", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_YearEndCloses_JournalEntries_JournalEntryId",
+                        column: x => x.JournalEntryId,
+                        principalTable: "JournalEntries",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                });
+
+            migrationBuilder.CreateTable(
+                name: "BudgetLines",
+                columns: table => new
+                {
+                    Id = table.Column<int>(type: "int", nullable: false)
+                        .Annotation("SqlServer:Identity", "1, 1"),
+                    BudgetId = table.Column<int>(type: "int", nullable: false),
+                    AccountId = table.Column<int>(type: "int", nullable: false),
+                    Jan = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Feb = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Mar = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Apr = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    May = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Jun = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Jul = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Aug = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Sep = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Oct = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Nov = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    Dec = table.Column<decimal>(type: "decimal(18,2)", nullable: false),
+                    CompanyId = table.Column<int>(type: "int", nullable: false),
+                    CreatedAt = table.Column<DateTime>(type: "datetime2", nullable: false),
+                    UpdatedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    CreatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    UpdatedBy = table.Column<string>(type: "nvarchar(max)", nullable: true),
+                    IsDeleted = table.Column<bool>(type: "bit", nullable: false),
+                    DeletedAt = table.Column<DateTime>(type: "datetime2", nullable: true),
+                    DeletedBy = table.Column<string>(type: "nvarchar(max)", nullable: true)
+                },
+                constraints: table =>
+                {
+                    table.PrimaryKey("PK_BudgetLines", x => x.Id);
+                    table.ForeignKey(
+                        name: "FK_BudgetLines_Accounts_AccountId",
+                        column: x => x.AccountId,
+                        principalTable: "Accounts",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Restrict);
+                    table.ForeignKey(
+                        name: "FK_BudgetLines_Budgets_BudgetId",
+                        column: x => x.BudgetId,
+                        principalTable: "Budgets",
+                        principalColumn: "Id",
+                        onDelete: ReferentialAction.Cascade);
+                });
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(966));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(974));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 55, 8, 322, DateTimeKind.Utc).AddTicks(976));
+
+            migrationBuilder.CreateIndex(
+                name: "IX_BudgetLines_AccountId",
+                table: "BudgetLines",
+                column: "AccountId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_BudgetLines_BudgetId",
+                table: "BudgetLines",
+                column: "BudgetId");
+
+            migrationBuilder.CreateIndex(
+                name: "IX_YearEndCloses_JournalEntryId",
+                table: "YearEndCloses",
+                column: "JournalEntryId");
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+            migrationBuilder.DropTable(
+                name: "BudgetLines");
+
+            migrationBuilder.DropTable(
+                name: "YearEndCloses");
+
+            migrationBuilder.DropTable(
+                name: "Budgets");
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 1,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4004));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 2,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4009));
+
+            migrationBuilder.UpdateData(
+                table: "PricingTiers",
+                keyColumn: "Id",
+                keyValue: 3,
+                column: "CreatedAt",
+                value: new DateTime(2026, 5, 10, 16, 0, 49, 626, DateTimeKind.Utc).AddTicks(4011));
+        }
+    }
+}

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

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

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

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

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

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

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

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

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

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

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

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

src/PowderCoating.Infrastructure/Repositories/UnitOfWork.cs

@@ -142,6 +142,29 @@ 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;
+
+    // Tax Rates
+    private IRepository<TaxRate>? _taxRates;
+
+    // Recurring Transactions
+    private IRepository<RecurringTemplate>? _recurringTemplates;
+    private IRepository<FixedAsset>? _fixedAssets;
+    private IRepository<FixedAssetDepreciationEntry>? _fixedAssetDepreciationEntries;
+    private IRepository<Budget>? _budgets;
+    private IRepository<BudgetLine>? _budgetLines;
+    private IRepository<YearEndClose>? _yearEndCloses;
+
     /// <summary>
     /// Initialises the unit of work with the scoped <paramref name="context"/>.
     /// The context is shared across all repositories created by this instance so that
@@ -513,6 +536,53 @@ 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);
+
+    // Tax Rates
+    /// <summary>Repository for <see cref="TaxRate"/> named tax rates used to pre-fill invoice tax percent by jurisdiction.</summary>
+    public IRepository<TaxRate> TaxRates =>
+        _taxRates ??= new Repository<TaxRate>(_context);
+
+    // Recurring Transactions
+    /// <summary>Repository for <see cref="RecurringTemplate"/> — saved recipes that auto-generate bills or expenses on a schedule.</summary>
+    public IRepository<RecurringTemplate> RecurringTemplates =>
+        _recurringTemplates ??= new Repository<RecurringTemplate>(_context);
+    public IRepository<FixedAsset> FixedAssets =>
+        _fixedAssets ??= new Repository<FixedAsset>(_context);
+    public IRepository<FixedAssetDepreciationEntry> FixedAssetDepreciationEntries =>
+        _fixedAssetDepreciationEntries ??= new Repository<FixedAssetDepreciationEntry>(_context);
+    public IRepository<Budget> Budgets =>
+        _budgets ??= new Repository<Budget>(_context);
+    public IRepository<BudgetLine> BudgetLines =>
+        _budgetLines ??= new Repository<BudgetLine>(_context);
+    public IRepository<YearEndClose> YearEndCloses =>
+        _yearEndCloses ??= new Repository<YearEndClose>(_context);
+
     /// <summary>
     /// Flushes all pending changes in the EF Core change tracker to the database.
     /// Returns the number of state entries written.

src/PowderCoating.Infrastructure/Services/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/AccountingAiService.cs

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

src/PowderCoating.Infrastructure/Services/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/AiQuoteService.cs

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

src/PowderCoating.Infrastructure/Services/ApplicationUserClaimsPrincipalFactory.cs

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

src/PowderCoating.Infrastructure/Services/CompanyListService.cs

@@ -67,6 +67,10 @@ public class CompanyListService : ICompanyListService
     /// <inheritdoc/>
     public async Task<CompanyCountSummary> GetCountSummaryAsync(IReadOnlyList<int> companyIds)
     {
+        var now = DateTime.UtcNow;
+        var d30 = now.AddDays(-30);
+        var d90 = now.AddDays(-90);
+
         var jobCounts = await _context.Jobs
             .IgnoreQueryFilters()
             .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted)
@@ -98,6 +102,32 @@ public class CompanyListService : ICompanyListService
             x => x.CompanyId,
             x => new CompanyWizardInfo(true, x.SetupWizardCompletedAt, x.SetupWizardCompletedByName));
 
-        return new CompanyCountSummary(jobCounts, quoteCounts, customerCounts, wizardInfo);
+        var jobs30 = await _context.Jobs
+            .IgnoreQueryFilters()
+            .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted && j.CreatedAt >= d30)
+            .GroupBy(j => j.CompanyId)
+            .Select(g => new { g.Key, Count = g.Count() })
+            .ToDictionaryAsync(x => x.Key, x => x.Count);
+
+        var jobs90 = await _context.Jobs
+            .IgnoreQueryFilters()
+            .Where(j => companyIds.Contains(j.CompanyId) && !j.IsDeleted && j.CreatedAt >= d90)
+            .GroupBy(j => j.CompanyId)
+            .Select(g => new { g.Key, Count = g.Count() })
+            .ToDictionaryAsync(x => x.Key, x => x.Count);
+
+        var lastLoginRaw = await _context.Users
+            .IgnoreQueryFilters()
+            .Where(u => companyIds.Contains(u.CompanyId) && u.LastLoginDate != null)
+            .GroupBy(u => u.CompanyId)
+            .Select(g => new { CompanyId = g.Key, Last = g.Max(u => u.LastLoginDate) })
+            .ToListAsync();
+
+        var lastLogins = lastLoginRaw.ToDictionary(
+            x => x.CompanyId,
+            x => x.Last);
+
+        return new CompanyCountSummary(jobCounts, quoteCounts, customerCounts, wizardInfo,
+            jobs30, jobs90, lastLogins);
     }
 }

src/PowderCoating.Infrastructure/Services/LedgerService.cs

@@ -72,6 +72,45 @@ public class LedgerService : ILedgerService
                 LinkId = p.InvoiceId
             });
 
+        // Customer deposits recorded to this account (DEBIT — cash received at deposit time)
+        var depositedDeposits = await _context.Deposits
+            .Where(d => d.DepositAccountId == accountId
+                     && d.ReceivedDate >= fromDate && d.ReceivedDate <= toDate)
+            .ToListAsync();
+
+        foreach (var d in depositedDeposits)
+            entries.Add(new LedgerEntryDto
+            {
+                Date = d.ReceivedDate,
+                Reference = d.ReceiptNumber,
+                Source = "Customer Deposit",
+                Description = d.Notes ?? d.Reference,
+                Debit = d.Amount,
+                Credit = 0,
+                LinkController = "Jobs",
+                LinkId = d.JobId
+            });
+
+        // Refunds paid FROM this account (CREDIT — cash leaves)
+        var refundsPaidFrom = await _context.Refunds
+            .Include(r => r.Invoice)
+            .Where(r => r.DepositAccountId == accountId
+                     && r.RefundDate >= fromDate && r.RefundDate <= toDate)
+            .ToListAsync();
+
+        foreach (var r in refundsPaidFrom)
+            entries.Add(new LedgerEntryDto
+            {
+                Date = r.RefundDate,
+                Reference = r.Reference ?? $"REF-{r.Id}",
+                Source = "Refund",
+                Description = r.Reason,
+                Debit = 0,
+                Credit = r.Amount,
+                LinkController = "Invoices",
+                LinkId = r.InvoiceId
+            });
+
         // ── 2. Direct expenses paid FROM this account (CREDIT) ────────────────
         // e.g. Checking account used to pay an expense
         var expensesPaidFrom = await _context.Expenses
@@ -251,6 +290,46 @@ public class LedgerService : ILedgerService
                     LinkController = "Invoices",
                     LinkId = p.InvoiceId
                 });
+
+            // Credit memo applications reduce open AR (CREDIT)
+            var arCreditMemos = await _context.CreditMemoApplications
+                .Include(a => a.Invoice)
+                .Include(a => a.CreditMemo)
+                .Where(a => a.AppliedDate >= fromDate && a.AppliedDate <= toDate
+                         && a.Invoice.Status != InvoiceStatus.Voided)
+                .ToListAsync();
+
+            foreach (var cm in arCreditMemos)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = cm.AppliedDate,
+                    Reference = cm.CreditMemo?.MemoNumber ?? $"CM-{cm.Id}",
+                    Source = "Credit Memo",
+                    Description = $"Credit applied to {cm.Invoice?.InvoiceNumber}",
+                    Debit = 0,
+                    Credit = cm.AmountApplied,
+                    LinkController = "Invoices",
+                    LinkId = cm.InvoiceId
+                });
+
+            // Refunds re-open AR (DEBIT — customer owes again after refund)
+            var arRefunds = await _context.Refunds
+                .Include(r => r.Invoice)
+                .Where(r => r.RefundDate >= fromDate && r.RefundDate <= toDate && !r.IsDeleted)
+                .ToListAsync();
+
+            foreach (var r in arRefunds)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = r.RefundDate,
+                    Reference = r.Reference ?? $"REF-{r.Id}",
+                    Source = "Refund",
+                    Description = r.Reason,
+                    Debit = r.Amount,
+                    Credit = 0,
+                    LinkController = "Invoices",
+                    LinkId = r.InvoiceId
+                });
         }
 
         // ── 9. Accounts Payable ────────────────────────────────────────────────
@@ -296,8 +375,126 @@ public class LedgerService : ILedgerService
                     LinkController = "Bills",
                     LinkId = bp.BillId
                 });
+
+            // Vendor credit applications reduce AP (DEBIT — offset against what we owe)
+            var apVendorCredits = await _context.VendorCreditApplications
+                .Include(vca => vca.VendorCredit)
+                .Include(vca => vca.Bill)
+                .Where(vca => vca.VendorCredit.APAccountId == accountId
+                           && vca.AppliedDate >= fromDate && vca.AppliedDate <= toDate)
+                .ToListAsync();
+
+            foreach (var vca in apVendorCredits)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = vca.AppliedDate,
+                    Reference = vca.VendorCredit?.CreditNumber ?? $"VC-{vca.VendorCreditId}",
+                    Source = "Vendor Credit",
+                    Description = $"Credit applied to {vca.Bill?.BillNumber}",
+                    Debit = vca.Amount,
+                    Credit = 0,
+                    LinkController = "VendorCredits",
+                    LinkId = vca.VendorCreditId
+                });
         }
 
+        // ── 11. Gift Certificate Liability (account 2500) ─────────────────────
+        // CR when GC is issued; DR when redeemed or voided with remaining balance.
+        if (account.AccountNumber == "2500")
+        {
+            var gcIssued = await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate >= fromDate && gc.IssueDate <= toDate)
+                .ToListAsync();
+            foreach (var gc in gcIssued)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = gc.IssueDate, Reference = gc.CertificateCode,
+                    Source = "Gift Certificate", Description = "GC issued",
+                    Debit = 0, Credit = gc.OriginalAmount,
+                    LinkController = "GiftCertificates", LinkId = gc.Id
+                });
+
+            var gcRedemptions = await _context.GiftCertificateRedemptions
+                .Include(r => r.GiftCertificate)
+                .Where(r => !r.IsDeleted && r.RedeemedDate >= fromDate && r.RedeemedDate <= toDate)
+                .ToListAsync();
+            foreach (var r in gcRedemptions)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = r.RedeemedDate, Reference = r.GiftCertificate?.CertificateCode ?? $"GC-{r.GiftCertificateId}",
+                    Source = "GC Redemption", Description = "GC applied to invoice",
+                    Debit = r.AmountRedeemed, Credit = 0,
+                    LinkController = "GiftCertificates", LinkId = r.GiftCertificateId
+                });
+
+            var gcVoided = await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt >= fromDate && gc.UpdatedAt <= toDate
+                          && gc.OriginalAmount > gc.RedeemedAmount)
+                .ToListAsync();
+            foreach (var gc in gcVoided)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = gc.UpdatedAt.GetValueOrDefault(), Reference = gc.CertificateCode,
+                    Source = "GC Voided", Description = "Breakage income",
+                    Debit = gc.OriginalAmount - gc.RedeemedAmount, Credit = 0,
+                    LinkController = "GiftCertificates", LinkId = gc.Id
+                });
+        }
+
+        // ── 12. Customer Deposits liability (account 2300) ────────────────────
+        // CR when deposit is recorded; DR when deposit is applied to an invoice.
+        if (account.AccountNumber == "2300")
+        {
+            var depositsRecorded = await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate >= fromDate && d.ReceivedDate <= toDate)
+                .ToListAsync();
+            foreach (var d in depositsRecorded)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = d.ReceivedDate, Reference = d.ReceiptNumber,
+                    Source = "Customer Deposit", Description = d.Notes ?? d.Reference,
+                    Debit = 0, Credit = d.Amount,
+                    LinkController = "Jobs", LinkId = d.JobId
+                });
+
+            var depositsApplied = await _context.Deposits
+                .Include(d => d.AppliedToInvoice)
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null
+                         && d.AppliedDate >= fromDate && d.AppliedDate <= toDate)
+                .ToListAsync();
+            foreach (var d in depositsApplied)
+                entries.Add(new LedgerEntryDto
+                {
+                    Date = d.AppliedDate!.Value, Reference = d.AppliedToInvoice?.InvoiceNumber ?? d.ReceiptNumber,
+                    Source = "Deposit Applied", Description = $"Deposit {d.ReceiptNumber} applied to invoice",
+                    Debit = d.Amount, Credit = 0,
+                    LinkController = "Invoices", LinkId = d.AppliedToInvoiceId
+                });
+        }
+
+        // ── 10. Journal Entry lines touching this account ──────────────────
+        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 +503,7 @@ 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 +535,6 @@ 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 +542,7 @@ 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(
@@ -390,6 +557,16 @@ public class LedgerService : ILedgerService
             .Where(p => p.DepositAccountId == accountId && p.PaymentDate < beforeDate)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
 
+        // Customer deposits recorded to this account (DEBIT — cash received at deposit time)
+        debits += await _context.Deposits
+            .Where(d => !d.IsDeleted && d.DepositAccountId == accountId && d.ReceivedDate < beforeDate)
+            .SumAsync(d => (decimal?)d.Amount) ?? 0;
+
+        // Refunds paid FROM this account (CREDIT — cash leaves)
+        credits += await _context.Refunds
+            .Where(r => !r.IsDeleted && r.DepositAccountId == accountId && r.RefundDate < beforeDate)
+            .SumAsync(r => (decimal?)r.Amount) ?? 0;
+
         // 2. Direct expenses paid FROM this account (CREDIT)
         credits += await _context.Expenses
             .Where(e => e.PaymentAccountId == accountId && e.Date < beforeDate)
@@ -442,6 +619,14 @@ public class LedgerService : ILedgerService
             credits += await _context.Payments
                 .Where(p => p.PaymentDate < beforeDate)
                 .SumAsync(p => (decimal?)p.Amount) ?? 0;
+
+            credits += await _context.CreditMemoApplications
+                .Where(a => a.AppliedDate < beforeDate && a.Invoice.Status != InvoiceStatus.Voided)
+                .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
+
+            debits += await _context.Refunds
+                .Where(r => !r.IsDeleted && r.RefundDate < beforeDate)
+                .SumAsync(r => (decimal?)r.Amount) ?? 0;
         }
 
         // 9. Accounts Payable
@@ -457,8 +642,51 @@ public class LedgerService : ILedgerService
             debits += await _context.BillPayments
                 .Where(bp => bp.Bill.APAccountId == accountId && bp.PaymentDate < beforeDate)
                 .SumAsync(bp => (decimal?)bp.Amount) ?? 0;
+
+            debits += await _context.VendorCreditApplications
+                .Where(vca => vca.VendorCredit.APAccountId == accountId && vca.AppliedDate < beforeDate)
+                .SumAsync(vca => (decimal?)vca.Amount) ?? 0;
         }
 
+        // 11. GC Liability (account 2500)
+        if (account.AccountNumber == "2500")
+        {
+            credits += await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.IssueDate < beforeDate)
+                .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0;
+            debits += await _context.GiftCertificateRedemptions
+                .Where(r => !r.IsDeleted && r.RedeemedDate < beforeDate)
+                .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0;
+            debits += await _context.GiftCertificates
+                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                          && gc.UpdatedAt < beforeDate && gc.OriginalAmount > gc.RedeemedAmount)
+                .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0;
+        }
+
+        // 12. Customer Deposits liability (account 2300)
+        if (account.AccountNumber == "2300")
+        {
+            credits += await _context.Deposits
+                .Where(d => !d.IsDeleted && d.ReceivedDate < beforeDate)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0;
+            debits += await _context.Deposits
+                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate < beforeDate)
+                .SumAsync(d => (decimal?)d.Amount) ?? 0;
+        }
+
+        // 10. Posted journal entry lines touching this account (prior to period)
+        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.Infrastructure/Services/SeedDataService.Accounts.cs

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

src/PowderCoating.Infrastructure/Services/SeedDataService.cs

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

src/PowderCoating.Shared/Constants/AppConstants.cs

@@ -31,6 +31,7 @@ public static class AppConstants
     {
         public const string CompanyAdmin = "CompanyAdmin";
         public const string Manager = "Manager";
+        public const string Accountant = "Accountant";
         public const string Worker = "Worker";
         public const string Viewer = "Viewer";
     }
@@ -58,6 +59,8 @@ public static class AppConstants
         public const string CanManageMaintenance = "CanManageMaintenance";
         public const string CanManageInvoices = "CanManageInvoices";
         public const string CanViewReports = "CanViewReports";
+        public const string CanManageBills = "CanManageBills";
+        public const string CanManageAccounting = "CanManageAccounting";
     }
     
     public static class FileUpload
@@ -101,8 +104,12 @@ public static class AppConstants
         public const string AccountSuggest   = "AccountSuggest";
         public const string ArFollowUp       = "ArFollowUp";
         public const string FinancialSummary = "FinancialSummary";
-        public const string CashFlowForecast = "CashFlowForecast";
-        public const string AnomalyDetection = "AnomalyDetection";
+        public const string CashFlowForecast        = "CashFlowForecast";
+        public const string AnomalyDetection        = "AnomalyDetection";
+        public const string BankRecAutoMatch        = "BankRecAutoMatch";
+        public const string LatePaymentPrediction   = "LatePaymentPrediction";
+        public const string FinancialQuery          = "FinancialQuery";
+        public const string RecurringBillDetection  = "RecurringBillDetection";
     }
 
     public static class Legal
@@ -134,4 +141,42 @@ 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/BackgroundServices/RecurringTransactionService.cs

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

src/PowderCoating.Web/Controllers/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/AccountsController.cs

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

src/PowderCoating.Web/Controllers/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 +1,395 @@
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.Rendering;
+using Microsoft.EntityFrameworkCore;
+using PowderCoating.Application.DTOs.AI;
+using PowderCoating.Application.Interfaces;
+using PowderCoating.Core.Entities;
+using PowderCoating.Core.Enums;
+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;
+    private readonly IAccountingAiService _accountingAi;
+    private readonly IAiUsageLogger _usageLogger;
+
+    public BankReconciliationsController(
+        IUnitOfWork unitOfWork,
+        ITenantContext tenantContext,
+        IAccountingAiService accountingAi,
+        IAiUsageLogger usageLogger)
+    {
+        _unitOfWork = unitOfWork;
+        _tenantContext = tenantContext;
+        _accountingAi = accountingAi;
+        _usageLogger = usageLogger;
+    }
+
+    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.CanManageAccounting)]
+    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.CanManageAccounting)]
+    [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.CanManageAccounting)]
+    [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.CanManageAccounting)]
+    [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);
+    }
+
+    // ── AI Auto-Match (AJAX) ──────────────────────────────────────────────────
+
+    /// <summary>
+    /// AJAX endpoint. Passes uncleared bank rec items to Claude and returns suggested items
+    /// to mark as cleared. The controller assembles all three transaction types (deposits,
+    /// bill payments, expenses) for the reconciliation's account, then delegates scoring to
+    /// <see cref="IAccountingAiService.AutoMatchReconciliationAsync"/>. The caller applies
+    /// suggestions client-side by auto-checking the corresponding table rows.
+    /// </summary>
+    [HttpPost]
+    [Authorize(Policy = AppConstants.Policies.CanManageAccounting)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> AiSuggestMatches(int reconId)
+    {
+        if (!AllowAccounting()) return Forbid();
+
+        var recon = (await _unitOfWork.BankReconciliations.FindAsync(
+            br => br.Id == reconId, false, br => br.Account))
+            .FirstOrDefault();
+        if (recon == null) return NotFound();
+
+        var accountId     = recon.AccountId;
+        var statementDate = recon.StatementDate;
+
+        var items = new List<BankRecMatchItem>();
+
+        (await _unitOfWork.Payments.FindAsync(
+            p => p.DepositAccountId == accountId && p.PaymentDate <= statementDate && !p.IsCleared))
+            .ToList()
+            .ForEach(p => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "Payment",
+                EntityId    = p.Id,
+                Date        = p.PaymentDate.ToString("yyyy-MM-dd"),
+                Reference   = p.Reference ?? $"PMT-{p.Id}",
+                Description = $"Payment #{p.InvoiceId}",
+                Amount      = p.Amount,
+                Direction   = "deposit"
+            }));
+
+        (await _unitOfWork.BillPayments.FindAsync(
+            bp => bp.BankAccountId == accountId && bp.PaymentDate <= statementDate && !bp.IsCleared))
+            .ToList()
+            .ForEach(bp => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "BillPayment",
+                EntityId    = bp.Id,
+                Date        = bp.PaymentDate.ToString("yyyy-MM-dd"),
+                Reference   = bp.PaymentNumber,
+                Description = bp.Memo ?? bp.BillId.ToString(),
+                Amount      = bp.Amount,
+                Direction   = "payment"
+            }));
+
+        (await _unitOfWork.Expenses.FindAsync(
+            e => e.PaymentAccountId == accountId && e.Date <= statementDate && !e.IsCleared))
+            .ToList()
+            .ForEach(e => items.Add(new BankRecMatchItem
+            {
+                EntityType  = "Expense",
+                EntityId    = e.Id,
+                Date        = e.Date.ToString("yyyy-MM-dd"),
+                Reference   = e.ExpenseNumber,
+                Description = e.Memo ?? string.Empty,
+                Amount      = e.Amount,
+                Direction   = "payment"
+            }));
+
+        if (!items.Any())
+            return Json(new { success = false, errorMessage = "No uncleared transactions to analyze." });
+
+        var request = new AutoMatchRequest
+        {
+            UnclearedItems        = items,
+            BeginningBalance      = recon.BeginningBalance,
+            StatementEndingBalance = recon.EndingBalance
+        };
+
+        var result = await _accountingAi.AutoMatchReconciliationAsync(request);
+        var userId = User.FindFirst(System.Security.Claims.ClaimTypes.NameIdentifier)?.Value ?? "";
+        await _usageLogger.LogAsync(recon.CompanyId, userId, AppConstants.AiFeatures.BankRecAutoMatch, result.Success);
+
+        return Json(result);
+    }
+
+    // ── Helpers ──────────────────────────────────────────────────────────────
+
+    private async Task PopulateAccountDropdownAsync()
+    {
+        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

@@ -1,4 +1,4 @@
-using AutoMapper;
+using AutoMapper;
 using Microsoft.AspNetCore.Authorization;
 using PowderCoating.Shared.Constants;
 using Microsoft.AspNetCore.Identity;
@@ -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;
 
@@ -56,13 +58,13 @@ public class BillsController : Controller
         _usageLogger = usageLogger;
     }
 
-    // ── Index ────────────────────────────────────────────────────────────────
+    // -- Index ----------------------------------------------------------------
 
     /// <summary>
     /// Lists bills and direct expenses in a unified AP ledger view. The <paramref name="type"/>
     /// parameter lets the caller pin the list to Bills only, Expenses only, or both (null).
     /// Expenses are inherently fully paid so they are always excluded when the caller filters to
-    /// "Unpaid" or "Overdue" — preventing them from inflating the "amount owed" summary.
+    /// "Unpaid" or "Overdue" — preventing them from inflating the "amount owed" summary.
     /// Amount-based search strips leading $ and commas before comparing so "$1,234" works naturally.
     /// </summary>
     public async Task<IActionResult> Index(string? type, string? search, string? status, int page = 1, int pageSize = 25)
@@ -110,7 +112,7 @@ public class BillsController : Controller
             }));
         }
 
-        // Expenses are always fully paid — exclude when filtering to unpaid/overdue bills only
+        // Expenses are always fully paid — exclude when filtering to unpaid/overdue bills only
         if ((type == null || type == "Expense") && status != "Unpaid" && status != "Overdue")
         {
             var expSearch = search;
@@ -158,13 +160,13 @@ public class BillsController : Controller
         return View(pagedEntries);
     }
 
-    // ── Create ───────────────────────────────────────────────────────────────
+    // -- Create ---------------------------------------------------------------
 
-    // ── Create from Purchase Order ────────────────────────────────────────────
+    // -- Create from Purchase Order --------------------------------------------
 
     /// <summary>
     /// Scaffolds a new bill pre-filled from a received purchase order. Only POs in
-    /// <c>Received</c> or <c>PartiallyReceived</c> status can be billed — earlier states mean
+    /// <c>Received</c> or <c>PartiallyReceived</c> status can be billed — earlier states mean
     /// goods have not yet arrived and no liability has been incurred. If a bill already exists for
     /// the PO the user is redirected to the existing bill to prevent duplicate AP entries.
     /// Line items are copied from PO items (using inventory item names where available), and
@@ -172,7 +174,7 @@ public class BillsController : Controller
     /// <c>DefaultExpenseAccountId</c> is used to pre-categorise all lines, falling back to the
     /// first active Expense/COGS account when the vendor has no default configured.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> CreateFromPurchaseOrder(int purchaseOrderId)
     {
         var currentUser = await _userManager.GetUserAsync(User);
@@ -246,7 +248,7 @@ public class BillsController : Controller
         return View("Create", dto);
     }
 
-    // ── Create ───────────────────────────────────────────────────────────────
+    // -- Create ---------------------------------------------------------------
 
     /// <summary>
     /// Returns the blank bill creation form. When <paramref name="vendorId"/> is supplied the
@@ -255,7 +257,7 @@ public class BillsController : Controller
     /// amount. The AP account is pre-filled with the first active AccountsPayable sub-type account
     /// so the double-entry pair is ready without manual lookup.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Create(int? vendorId)
     {
         var dto = new CreateBillDto
@@ -289,14 +291,14 @@ public class BillsController : Controller
     /// review before committing to AP. Empty line items (zero account or zero price) are stripped
     /// before validation to avoid spurious errors when the browser submits blank rows.
     /// If <paramref name="payNow"/> is true a <see cref="BillPayment"/> record is inserted
-    /// immediately and the bill status is advanced to <c>Paid</c> or <c>PartiallyPaid</c> —
+    /// immediately and the bill status is advanced to <c>Paid</c> or <c>PartiallyPaid</c> —
     /// useful for entering historical bills that were already settled. Account balance side
     /// effects are deliberately deferred to <see cref="MarkOpen"/> so that Draft bills do not
     /// affect the AP ledger until they are approved. If the bill was created from a PO the
     /// back-reference <c>PurchaseOrder.BillId</c> is set to establish the 1:1 linkage.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Create(CreateBillDto dto, IFormFile? receiptFile,
         bool payNow = false,
         DateTime? paymentDate = null,
@@ -320,82 +322,102 @@ public class BillsController : Controller
         {
             var currentUser = await _userManager.GetUserAsync(User);
 
-            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)
+            // Period lock check — block if the bill date is in a locked period
+            if (currentUser != null)
             {
-                li.Amount = Math.Round(li.Quantity * li.UnitPrice, 2);
-                li.DisplayOrder = order++;
-                li.CompanyId = currentUser.CompanyId;
-            }
-
-            bill.SubTotal = bill.LineItems.Sum(li => li.Amount);
-            bill.TaxAmount = Math.Round(bill.SubTotal * (dto.TaxPercent / 100m), 2);
-            bill.Total = bill.SubTotal + bill.TaxAmount;
-
-            await _unitOfWork.Bills.AddAsync(bill);
-            await _unitOfWork.CompleteAsync();
-
-            // Attach receipt file if provided
-            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 co = await _unitOfWork.Companies.GetByIdAsync(currentUser.CompanyId);
+                if (Web.Helpers.AccountingPeriodValidator.IsLocked(dto.BillDate, co?.BookLockedThrough))
                 {
-                    po.BillId    = bill.Id;
-                    po.UpdatedAt = DateTime.UtcNow;
-                    await _unitOfWork.CompleteAsync();
+                    ModelState.AddModelError("BillDate", Web.Helpers.AccountingPeriodValidator.LockedMessage(co!.BookLockedThrough));
+                    await PopulateDropdownsAsync();
+                    return View(dto);
                 }
             }
 
-            // Record payment immediately if "already paid" was checked
-            if (payNow && paymentMethod.HasValue && bankAccountId.HasValue)
+            Bill? bill = null;
+
+            // 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 () =>
             {
-                var payment = new BillPayment
+                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)
                 {
-                    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
-                };
+                    li.Amount = Math.Round(li.Quantity * li.UnitPrice, 2);
+                    li.DisplayOrder = order++;
+                    li.CompanyId = currentUser.CompanyId;
+                }
 
-                bill.AmountPaid = payment.Amount;
-                bill.Status     = bill.AmountPaid >= bill.Total ? BillStatus.Paid : BillStatus.PartiallyPaid;
+                bill.SubTotal = bill.LineItems.Sum(li => li.Amount);
+                bill.TaxAmount = Math.Round(bill.SubTotal * (dto.TaxPercent / 100m), 2);
+                bill.Total = bill.SubTotal + bill.TaxAmount;
+
+                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.BillPayments.AddAsync(payment);
                 await _unitOfWork.CompleteAsync();
+            });
 
-                TempData["Success"] = $"Bill {bill.BillNumber} saved and marked as paid.";
-            }
-            else
+            // 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)
             {
-                TempData["Success"] = $"Bill {bill.BillNumber} created.";
+                var (receiptValid, _, receiptError) = BlobFileHelper.ValidateUpload(receiptFile, AllowedReceiptTypes, MaxReceiptBytes);
+                if (receiptValid)
+                {
+                    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}";
             }
 
-            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)
         {
@@ -406,7 +428,7 @@ public class BillsController : Controller
         }
     }
 
-    // ── Details ──────────────────────────────────────────────────────────────
+    // -- Details --------------------------------------------------------------
 
     /// <summary>
     /// Displays full bill detail including line items, payments, and the payment entry form.
@@ -432,7 +454,7 @@ public class BillsController : Controller
             .ToList();
 
         ViewBag.BankAccounts = bankAccounts
-            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
+            .Select(a => new SelectListItem($"{a.AccountNumber} – {a.Name}", a.Id.ToString()))
             .ToList();
 
         ViewBag.PaymentMethods = Enum.GetValues<PaymentMethod>()
@@ -442,7 +464,7 @@ public class BillsController : Controller
         return View(dto);
     }
 
-    // ── Edit ─────────────────────────────────────────────────────────────────
+    // -- Edit -----------------------------------------------------------------
 
     /// <summary>
     /// Returns the edit form for a bill. Only <c>Draft</c> bills are editable; once a bill is
@@ -450,7 +472,7 @@ public class BillsController : Controller
     /// unreconciled ledger entries. Paid and Voided bills are also blocked to preserve the
     /// audit trail.
     /// </summary>
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Edit(int? id)
     {
         if (id == null) return NotFound();
@@ -501,7 +523,7 @@ public class BillsController : Controller
     /// storage; the old blob is deleted before the new one is written to avoid orphaned files.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> Edit(int id, EditBillDto dto, IFormFile? receiptFile)
     {
         if (id != dto.Id) return NotFound();
@@ -571,7 +593,8 @@ 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 +602,7 @@ public class BillsController : Controller
                 }
                 else
                 {
-                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {fileError}";
+                    TempData["Warning"] = $"Bill saved but receipt not uploaded: {receiptError}";
                 }
             }
 
@@ -597,7 +620,7 @@ public class BillsController : Controller
         }
     }
 
-    // ── Mark Open (Draft → Open) ─────────────────────────────────────────────
+    // -- Mark Open (Draft ? Open) ---------------------------------------------
 
     /// <summary>
     /// Transitions a bill from <c>Draft</c> to <c>Open</c> (the AP approval step). This is
@@ -608,7 +631,7 @@ public class BillsController : Controller
     /// deferred from bill creation to give users a review window without polluting the ledger.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> MarkOpen(int id)
     {
         var bill = await _unitOfWork.Bills.GetByIdAsync(id, false, b => b.LineItems);
@@ -646,7 +669,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── Record Payment ───────────────────────────────────────────────────────
+    // -- Record Payment -------------------------------------------------------
 
     /// <summary>
     /// Records a full or partial payment against an open bill. Overpayment is blocked because
@@ -658,7 +681,7 @@ public class BillsController : Controller
     /// any positive remainder leaves the bill in <c>PartiallyPaid</c>.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> RecordPayment(RecordBillPaymentDto dto)
     {
         if (!ModelState.IsValid)
@@ -729,7 +752,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = dto.BillId });
     }
 
-    // ── Delete Payment ───────────────────────────────────────────────────────
+    // -- Delete Payment -------------------------------------------------------
 
     /// <summary>
     /// Reverses a previously recorded payment. All double-entry effects of
@@ -739,7 +762,7 @@ public class BillsController : Controller
     /// <c>PartiallyPaid</c> depending on the remaining <c>AmountPaid</c> after reversal.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> DeletePayment(int paymentId, int billId)
     {
         try
@@ -786,7 +809,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = billId });
     }
 
-    // ── Edit Payment ─────────────────────────────────────────────────────────
+    // -- Edit Payment ---------------------------------------------------------
 
     /// <summary>
     /// Updates non-financial attributes of a payment (date, method, check number, memo) and,
@@ -795,7 +818,7 @@ public class BillsController : Controller
     /// amount on the AP side does not change so no AP balance adjustment is needed.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> EditPayment(EditBillPaymentDto dto)
     {
         if (!ModelState.IsValid)
@@ -840,11 +863,11 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id = dto.BillId });
     }
 
-    // ── Void ─────────────────────────────────────────────────────────────────
+    // -- Void -----------------------------------------------------------------
 
     /// <summary>
     /// Voids an open or partially-paid bill, removing the remaining AP liability from the ledger.
-    /// Only the unpaid portion (<c>BalanceDue</c>) is reversed on the AP account — any payments
+    /// Only the unpaid portion (<c>BalanceDue</c>) is reversed on the AP account — any payments
     /// already recorded remain as historical cash transactions. The vendor balance is likewise
     /// reduced only by the outstanding balance, not the total. To signal "fully settled" without
     /// leaving a positive <c>BalanceDue</c>, <c>AmountPaid</c> is set equal to <c>Total</c>
@@ -899,7 +922,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── AJAX: Vendor default expense account ────────────────────────────────
+    // -- AJAX: Vendor default expense account --------------------------------
 
     /// <summary>
     /// AJAX endpoint that returns a vendor's default expense account and payment terms. Called by
@@ -917,7 +940,7 @@ public class BillsController : Controller
         });
     }
 
-    // ── Helpers ──────────────────────────────────────────────────────────────
+    // -- Helpers --------------------------------------------------------------
 
     /// <summary>
     /// Loads all dropdown lists needed by the Create and Edit views into <c>ViewBag</c>: vendors,
@@ -927,48 +950,13 @@ 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>
@@ -991,7 +979,7 @@ public class BillsController : Controller
 
     /// <summary>
     /// Generates a sequential payment reference number in the format <c>BPMT-YYMM-####</c>.
-    /// Same monotonic sequence logic as <see cref="GenerateBillNumberAsync"/> — soft-deleted
+    /// Same monotonic sequence logic as <see cref="GenerateBillNumberAsync"/> — soft-deleted
     /// records are included in the scan so payment numbers are never reused.
     /// </summary>
     private async Task<string> GeneratePaymentNumberAsync()
@@ -1006,7 +994,7 @@ public class BillsController : Controller
         return $"{prefix}{next:D4}";
     }
 
-    // ── Receipt File: Download / Remove ─────────────────────────────────────
+    // -- Receipt File: Download / Remove -------------------------------------
 
     /// <summary>
     /// Downloads the receipt attachment for a bill as a file-download response. Unlike expense
@@ -1023,7 +1011,7 @@ 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);
     }
@@ -1034,7 +1022,7 @@ public class BillsController : Controller
     /// window where the UI shows a broken attachment link.
     /// </summary>
     [HttpPost, ValidateAntiForgeryToken]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     public async Task<IActionResult> RemoveReceipt(int id)
     {
         var bill = await _unitOfWork.Bills.GetByIdAsync(id);
@@ -1051,7 +1039,7 @@ public class BillsController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
-    // ── AI: Receipt Scanning ─────────────────────────────────────────────────
+    // -- AI: Receipt Scanning -------------------------------------------------
 
     /// <summary>
     /// AI-powered receipt scanning endpoint. Accepts an image or PDF of a vendor receipt, passes
@@ -1063,7 +1051,7 @@ public class BillsController : Controller
     /// model can match categories to the company's specific chart of accounts.
     /// </summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
     public async Task<IActionResult> ScanReceipt(IFormFile? receiptImage)
     {
@@ -1104,7 +1092,7 @@ public class BillsController : Controller
         return Json(result);
     }
 
-    // ── AI: Account Suggestion ────────────────────────────────────────────────
+    // -- AI: Account Suggestion ------------------------------------------------
 
     /// <summary>
     /// AI-powered account categorisation for a single bill line item. When the caller does not
@@ -1115,7 +1103,7 @@ public class BillsController : Controller
     /// full account list in the DOM. Rate-limited to the <c>Ai</c> policy.
     /// </summary>
     [HttpPost]
-    [Authorize(Policy = AppConstants.Policies.CanManageInventory)]
+    [Authorize(Policy = AppConstants.Policies.CanManageBills)]
     [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
     public async Task<IActionResult> SuggestAccount([FromBody] AccountSuggestionRequest request)
     {
@@ -1148,7 +1136,69 @@ public class BillsController : Controller
         return Json(result);
     }
 
-    // ── Receipt File Helpers ──────────────────────────────────────────────────
+    // -- AI: Recurring Bill Detection ------------------------------------------
+
+    /// <summary>
+    /// GET page — displays the recurring bill detection tool. No data is pre-fetched here;
+    /// the user triggers the scan by clicking a button which calls <see cref="RunRecurringDetection"/>.
+    /// </summary>
+    public IActionResult RecurringDetection() => View();
+
+    /// <summary>
+    /// AJAX POST — loads up to 12 months of bill history for the company and passes it to
+    /// Claude for recurring pattern analysis. Only posted bills (Draft/Open/Partial/Paid) are
+    /// included; Voided bills are excluded so cancelled payments do not distort the pattern.
+    /// Results are returned as JSON for client-side rendering in the view.
+    /// </summary>
+    [HttpPost]
+    [EnableRateLimiting(AppConstants.RateLimitPolicies.Ai)]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> RunRecurringDetection()
+    {
+        try
+        {
+            var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+            var cutoff = DateTime.Today.AddMonths(-12);
+
+            var bills = (await _unitOfWork.Bills.GetAllAsync(false, b => b.Vendor))
+                .Where(b => b.Status != BillStatus.Voided && b.BillDate >= cutoff)
+                .ToList();
+
+            if (!bills.Any())
+                return Json(new RecurringBillDetectionResult
+                {
+                    Success  = true,
+                    Insights = new List<string> { "No bill history found in the last 12 months." }
+                });
+
+            var companyName = (await _unitOfWork.Companies.GetByIdAsync(companyId))?.CompanyName ?? "Your Company";
+
+            var request = new RecurringBillDetectionRequest
+            {
+                CompanyName = companyName,
+                Bills = bills.Select(b => new RecurringBillHistoryItem
+                {
+                    VendorName  = b.Vendor?.CompanyName ?? $"Vendor #{b.VendorId}",
+                    BillNumber  = b.BillNumber,
+                    Amount      = b.Total,
+                    DateIso     = b.BillDate.ToString("yyyy-MM-dd"),
+                    Memo        = b.Memo
+                }).ToList()
+            };
+
+            var result = await _accountingAi.DetectRecurringBillsAsync(request);
+            var userId = User.FindFirst(System.Security.Claims.ClaimTypes.NameIdentifier)?.Value ?? "";
+            await _usageLogger.LogAsync(companyId, userId, AppConstants.AiFeatures.RecurringBillDetection, result.Success);
+            return Json(result);
+        }
+        catch (Exception ex)
+        {
+            _logger.LogError(ex, "Error running recurring bill detection");
+            return Json(new RecurringBillDetectionResult { Success = false, ErrorMessage = "An error occurred while analyzing bill patterns." });
+        }
+    }
+
+    // -- Receipt File Helpers --------------------------------------------------
 
     /// <summary>
     /// Uploads a receipt file to Azure Blob Storage under the path
@@ -1161,41 +1211,8 @@ 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/BudgetsController.cs

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

src/PowderCoating.Web/Controllers/CompaniesController.cs

@@ -82,19 +82,38 @@ public class CompaniesController : Controller
             {
                 var ids = companyDtos.Select(c => c.Id).ToList();
                 var summary = await _companyList.GetCountSummaryAsync(ids);
+                var companyById = companies.ToDictionary(c => c.Id);
+                var now = DateTime.UtcNow;
 
                 foreach (var dto in companyDtos)
                 {
-                    dto.JobCount = summary.JobCounts.GetValueOrDefault(dto.Id, 0);
-                    dto.QuoteCount = summary.QuoteCounts.GetValueOrDefault(dto.Id, 0);
+                    dto.JobCount      = summary.JobCounts.GetValueOrDefault(dto.Id, 0);
+                    dto.QuoteCount    = summary.QuoteCounts.GetValueOrDefault(dto.Id, 0);
                     dto.CustomerCount = summary.CustomerCounts.GetValueOrDefault(dto.Id, 0);
 
                     if (summary.WizardInfo.TryGetValue(dto.Id, out var w))
                     {
-                        dto.WizardCompleted = true;
-                        dto.WizardCompletedAt = w.CompletedAt;
+                        dto.WizardCompleted      = true;
+                        dto.WizardCompletedAt    = w.CompletedAt;
                         dto.WizardCompletedByName = w.CompletedByName;
                     }
+
+                    // Health badge
+                    var lastLogin  = summary.LastLoginDates.TryGetValue(dto.Id, out var ll) ? ll : null;
+                    var daysSince  = lastLogin.HasValue ? (int)(now - lastLogin.Value).TotalDays : -1;
+                    var j30        = summary.Jobs30Counts.GetValueOrDefault(dto.Id, 0);
+                    var j90        = summary.Jobs90Counts.GetValueOrDefault(dto.Id, 0);
+
+                    if (companyById.TryGetValue(dto.Id, out var co))
+                    {
+                        var (score, _) = CompanyHealthHelper.ComputeHealth(co, daysSince, j30, j90, dto.JobCount, now);
+                        var neverActivated = dto.JobCount == 0 && dto.CustomerCount == 0 && dto.QuoteCount == 0
+                                            && dto.CreatedAt < now.AddDays(-7);
+                        dto.HealthScore  = score;
+                        dto.HealthRisk   = CompanyHealthHelper.ToRiskLevel(score, neverActivated).ToString();
+                    }
+
+                    dto.LastLoginDate = lastLogin;
                 }
             }
 
@@ -183,7 +202,8 @@ public class CompaniesController : Controller
                 .GetByIdAsync(id, ignoreQueryFilters: true,
                     c => c.Users,
                     c => c.Customers,
-                    c => c.Jobs);
+                    c => c.Jobs,
+                    c => c.Preferences!);
 
             if (company == null)
             {
@@ -196,6 +216,51 @@ public class CompaniesController : Controller
             ViewBag.PlanConfigs = (await _unitOfWork.SubscriptionPlanConfigs.FindAsync(
                 c => c.IsActive, ignoreQueryFilters: true)).OrderBy(c => c.SortOrder).ToList();
 
+            // Health data
+            var summary    = await _companyList.GetCountSummaryAsync(new[] { id });
+            var now        = DateTime.UtcNow;
+            var lastLogin  = summary.LastLoginDates.TryGetValue(id, out var ll) ? ll : null;
+            var daysSince  = lastLogin.HasValue ? (int)(now - lastLogin.Value).TotalDays : -1;
+            var j30        = summary.Jobs30Counts.GetValueOrDefault(id, 0);
+            var j90        = summary.Jobs90Counts.GetValueOrDefault(id, 0);
+            var totalJobs  = companyDto.JobCount;
+            var totalCust  = companyDto.CustomerCount;
+            var totalQuotes = summary.QuoteCounts.GetValueOrDefault(id, 0);
+
+            var (healthScore, healthSignals) = CompanyHealthHelper.ComputeHealth(company, daysSince, j30, j90, totalJobs, now);
+            var neverActivated = totalJobs == 0 && totalCust == 0 && totalQuotes == 0
+                                 && company.CreatedAt < now.AddDays(-7);
+            var riskLevel = CompanyHealthHelper.ToRiskLevel(healthScore, neverActivated);
+
+            ViewBag.HealthScore   = healthScore;
+            ViewBag.HealthRisk    = riskLevel.ToString();
+            ViewBag.HealthSignals = healthSignals;
+            ViewBag.Jobs30        = j30;
+            ViewBag.Jobs90        = j90;
+            ViewBag.LastLoginDate = lastLogin;
+
+            // Onboarding data (from Preferences)
+            var prefs = company.Preferences;
+            int steps = 0;
+            if (prefs?.FirstJobCreatedAt.HasValue == true || prefs?.FirstQuoteCreatedAt.HasValue == true) steps++;
+            if (prefs?.FirstInvoiceCreatedAt.HasValue == true) steps++;
+            if (prefs?.FirstWorkflowCompletedAt.HasValue == true) steps++;
+
+            ViewBag.Onboarding = new PowderCoating.Web.ViewModels.Platform.OnboardingProgressRowViewModel
+            {
+                CompanyId                    = company.Id,
+                CompanyName                  = company.CompanyName ?? "",
+                WizardCompleted              = prefs?.SetupWizardCompleted ?? false,
+                OnboardingPath               = prefs?.OnboardingPath,
+                StepsCompleted               = steps,
+                TotalSteps                   = 3,
+                FirstJobCreatedAt            = prefs?.FirstJobCreatedAt,
+                FirstQuoteCreatedAt          = prefs?.FirstQuoteCreatedAt,
+                FirstInvoiceCreatedAt        = prefs?.FirstInvoiceCreatedAt,
+                FirstWorkflowCompletedAt     = prefs?.FirstWorkflowCompletedAt,
+                GuidedActivationDismissedAt  = prefs?.GuidedActivationDismissedAt,
+            };
+
             return View(companyDto);
         }
         catch (Exception ex)

src/PowderCoating.Web/Controllers/CompanyHealthController.cs

@@ -118,15 +118,12 @@ public class CompanyHealthController : Controller
             var tquotes = totalQuotes.TryGetValue(c.Id, out var tq) ? tq : 0;
             var planName = planNames.TryGetValue(c.SubscriptionPlan, out var pn) ? pn : c.SubscriptionPlan.ToString();
 
-            var (score, signals) = ComputeHealth(c, daysSince, j30v, j90v, tjobs, now);
+            var (score, signals) = CompanyHealthHelper.ComputeHealth(c, daysSince, j30v, j90v, tjobs, now);
 
             var neverActivated = tjobs == 0 && tcust == 0 && tquotes == 0
                                  && c.CreatedAt < now.AddDays(-7);
 
-            var riskLevel = neverActivated ? ChurnRisk.NeverActivated
-                : score >= 75 ? ChurnRisk.Healthy
-                : score >= 45 ? ChurnRisk.AtRisk
-                : ChurnRisk.Critical;
+            var riskLevel = CompanyHealthHelper.ToRiskLevel(score, neverActivated);
 
             var configHealth = configHealthMap.TryGetValue(c.Id, out var ch)
                 ? ch : new CompanyConfigHealth { CompanyId = c.Id };
@@ -187,112 +184,10 @@ public class CompanyHealthController : Controller
         return View(all);
     }
 
-    // ── Health score algorithm ──────────────────────────────────────────────────
-
-    /// <summary>
-    /// Computes a 0–100 health score and a list of human-readable risk signals for a
-    /// single company based on its subscription status, login recency, and job activity.
-    /// <para>
-    /// Scoring rules (penalties are cumulative, floor is 0):
-    /// <list type="bullet">
-    ///   <item>Disabled account: score immediately set to 0, no further evaluation.</item>
-    ///   <item>Subscription expired past the grace period: −50 pts.</item>
-    ///   <item>Subscription within grace period: −30 pts.</item>
-    ///   <item>Subscription expiring within 7 days: −20 pts; within 14 days: −10 pts.</item>
-    ///   <item>Comped companies skip subscription checks entirely.</item>
-    ///   <item>Never logged in: −30 pts; no login in 90+ days: −30; 60+d: −20; 30+d: −10.</item>
-    ///   <item>No jobs ever: −20 pts; no jobs in last 90 days: −10; no jobs in 30d: −5.</item>
-    /// </list>
-    /// A <c>daysSinceLogin</c> value of −1 means "never logged in" and is distinct
-    /// from "logged in exactly 0 days ago" (i.e. today).
-    /// </para>
-    /// </summary>
-    private static (int score, List<string> signals) ComputeHealth(
-        PowderCoating.Core.Entities.Company c, int daysSinceLogin,
-        int j30, int j90, int totalJobs, DateTime now)
-    {
-        var score = 100;
-        var signals = new List<string>();
-
-        if (!c.IsActive)
-        {
-            signals.Add("Account disabled");
-            return (0, signals);
-        }
-
-        // Subscription health (skip for comped)
-        if (!c.IsComped && c.SubscriptionEndDate.HasValue)
-        {
-            var daysUntil = (int)(c.SubscriptionEndDate.Value.Date - now.Date).TotalDays;
-            if (daysUntil < -AppConstants.SubscriptionConstants.GracePeriodDays)
-            {
-                score -= 50;
-                signals.Add("Subscription expired");
-            }
-            else if (daysUntil < 0)
-            {
-                score -= 30;
-                signals.Add("In grace period");
-            }
-            else if (daysUntil <= 7)
-            {
-                score -= 20;
-                signals.Add($"Expires in {daysUntil}d");
-            }
-            else if (daysUntil <= 14)
-            {
-                score -= 10;
-                signals.Add($"Expires in {daysUntil}d");
-            }
-        }
-
-        // Login activity
-        if (daysSinceLogin == -1)
-        {
-            score -= 30;
-            signals.Add("Never logged in");
-        }
-        else if (daysSinceLogin >= 90)
-        {
-            score -= 30;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-        else if (daysSinceLogin >= 60)
-        {
-            score -= 20;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-        else if (daysSinceLogin >= 30)
-        {
-            score -= 10;
-            signals.Add($"No login {daysSinceLogin}d");
-        }
-
-        // Job activity
-        if (totalJobs == 0)
-        {
-            score -= 20;
-            signals.Add("No jobs ever");
-        }
-        else if (j90 == 0)
-        {
-            score -= 10;
-            signals.Add("No jobs in 90d");
-        }
-        else if (j30 == 0)
-        {
-            score -= 5;
-            signals.Add("No jobs in 30d");
-        }
-
-        return (Math.Max(0, score), signals);
-    }
 }
 
 // ── View models ────────────────────────────────────────────────────────────────
 
-public enum ChurnRisk { Healthy, AtRisk, Critical, NeverActivated }
-
 public class CompanyHealthDto
 {
     public int Id { get; set; }

src/PowderCoating.Web/Controllers/CompanyHealthHelper.cs

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

src/PowderCoating.Web/Controllers/CompanySettingsController.cs

@@ -160,6 +160,10 @@ public class CompanySettingsController : Controller
                     UpdatedAt = t.UpdatedAt
                 }).ToList();
 
+            ViewBag.BookLockedThrough = company.BookLockedThrough.HasValue
+                ? (DateTime?)company.BookLockedThrough.Value.ToLocalTime()
+                : null;
+
             return View(dto);
         }
         catch (FormatException fex)
@@ -227,6 +231,34 @@ public class CompanySettingsController : Controller
         }
     }
 
+    /// <summary>
+    /// Locks the books through the given date, preventing new or edited accounting entries
+    /// (JEs, bills, expenses) from being dated on or before this date. Null clears the lock.
+    /// </summary>
+    [HttpPost]
+    [ValidateAntiForgeryToken]
+    public async Task<IActionResult> SetPeriodLock(DateTime? lockThrough)
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId();
+        if (companyId == null) return BadRequest();
+
+        var company = await _unitOfWork.Companies.GetByIdAsync(companyId.Value);
+        if (company == null) return NotFound();
+
+        company.BookLockedThrough = lockThrough.HasValue
+            ? DateTime.SpecifyKind(lockThrough.Value.Date, DateTimeKind.Utc)
+            : null;
+        company.UpdatedAt = DateTime.UtcNow;
+        await _unitOfWork.Companies.UpdateAsync(company);
+        await _unitOfWork.CompleteAsync();
+
+        TempData["Success"] = lockThrough.HasValue
+            ? $"Books locked through {lockThrough.Value:MMMM d, yyyy}."
+            : "Period lock cleared — all periods are now open.";
+
+        return RedirectToAction(nameof(Index), null, "company-info");
+    }
+
     /// <summary>
     /// Serves the current company's logo as a binary file response. Logos are stored on the filesystem
     /// via <see cref="ICompanyLogoService"/> (primary) or as raw bytes in <c>Company.LogoData</c>

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;
@@ -284,6 +277,7 @@ public class CompanyUsersController : Controller
             {
                 AppConstants.CompanyRoles.CompanyAdmin,
                 AppConstants.CompanyRoles.Manager,
+                AppConstants.CompanyRoles.Accountant,
                 AppConstants.CompanyRoles.Worker,
                 AppConstants.CompanyRoles.Viewer
             };
@@ -336,7 +330,9 @@ public class CompanyUsersController : Controller
                 CanManageVendors = forceAllPermissions || model.CanManageVendors,
                 CanManageMaintenance = forceAllPermissions || model.CanManageMaintenance,
                 CanManageInvoices = forceAllPermissions || model.CanManageInvoices,
-                CanViewReports = forceAllPermissions || model.CanViewReports
+                CanViewReports = forceAllPermissions || model.CanViewReports,
+                CanManageBills = forceAllPermissions || model.CanManageBills,
+                CanManageAccounting = forceAllPermissions || model.CanManageAccounting
             };
 
             var result = await _userManager.CreateAsync(user, model.Password);
@@ -348,6 +344,7 @@ public class CompanyUsersController : Controller
                 {
                     AppConstants.CompanyRoles.CompanyAdmin => AppConstants.Roles.Administrator,
                     AppConstants.CompanyRoles.Manager => AppConstants.Roles.Manager,
+                    AppConstants.CompanyRoles.Accountant => AppConstants.Roles.Employee,
                     AppConstants.CompanyRoles.Worker => AppConstants.Roles.Employee,
                     _ => AppConstants.Roles.ReadOnly
                 };
@@ -461,7 +458,9 @@ public class CompanyUsersController : Controller
                 CanManageVendors = user.CanManageVendors,
                 CanManageMaintenance = user.CanManageMaintenance,
                 CanManageInvoices = user.CanManageInvoices,
-                CanViewReports = user.CanViewReports
+                CanViewReports = user.CanViewReports,
+                CanManageBills = user.CanManageBills,
+                CanManageAccounting = user.CanManageAccounting
             };
 
             ViewBag.ReturnUrl = returnUrl;
@@ -545,6 +544,7 @@ public class CompanyUsersController : Controller
             {
                 AppConstants.CompanyRoles.CompanyAdmin,
                 AppConstants.CompanyRoles.Manager,
+                AppConstants.CompanyRoles.Accountant,
                 AppConstants.CompanyRoles.Worker,
                 AppConstants.CompanyRoles.Viewer
             };
@@ -615,6 +615,8 @@ public class CompanyUsersController : Controller
             user.CanManageMaintenance = forceAllPermissions || model.CanManageMaintenance;
             user.CanManageInvoices = forceAllPermissions || model.CanManageInvoices;
             user.CanViewReports = forceAllPermissions || model.CanViewReports;
+            user.CanManageBills = forceAllPermissions || model.CanManageBills;
+            user.CanManageAccounting = forceAllPermissions || model.CanManageAccounting;
             user.UpdatedAt = DateTime.UtcNow;
 
             var result = await _userManager.UpdateAsync(user);

src/PowderCoating.Web/Controllers/CreditMemosController.cs

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

src/PowderCoating.Web/Controllers/CustomersController.cs

@@ -26,6 +26,7 @@ public class CustomersController : Controller
     private readonly ISubscriptionService _subscriptionService;
     private readonly ITenantContext _tenantContext;
     private readonly UserManager<ApplicationUser> _userManager;
+    private readonly IFinancialReportService _financialReports;
 
     public CustomersController(
         IUnitOfWork unitOfWork,
@@ -34,7 +35,8 @@ public class CustomersController : Controller
         INotificationService notificationService,
         ISubscriptionService subscriptionService,
         ITenantContext tenantContext,
-        UserManager<ApplicationUser> userManager)
+        UserManager<ApplicationUser> userManager,
+        IFinancialReportService financialReports)
     {
         _unitOfWork = unitOfWork;
         _mapper = mapper;
@@ -43,6 +45,7 @@ public class CustomersController : Controller
         _subscriptionService = subscriptionService;
         _tenantContext = tenantContext;
         _userManager = userManager;
+        _financialReports = financialReports;
     }
 
     /// <summary>
@@ -123,14 +126,7 @@ 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;
@@ -942,6 +938,30 @@ public class CustomersController : Controller
         return RedirectToAction(nameof(Details), new { id });
     }
 
+    /// <summary>
+    /// Displays or downloads a dated activity statement for a customer.
+    /// Pass <c>pdf=true</c> to download the QuestPDF version; otherwise renders the HTML view.
+    /// </summary>
+    [HttpGet]
+    public async Task<IActionResult> Statement(int id, DateTime? from, DateTime? to, bool pdf = false)
+    {
+        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
+        var fromDate  = from ?? new DateTime(DateTime.Today.Year, DateTime.Today.Month, 1);
+        var toDate    = to   ?? DateTime.Today;
+
+        var dto = await _financialReports.GetCustomerStatementAsync(companyId, id, fromDate, toDate);
+
+        if (pdf)
+        {
+            var bytes = StatementPdfHelper.Generate(
+                dto.CustomerName, dto.CompanyName, dto.CustomerAddress,
+                dto.From, dto.To, dto.OpeningBalance, dto.Lines, dto.ClosingBalance, isVendor: false);
+            return File(bytes, "application/pdf", $"Statement-{dto.CustomerName}-{toDate:yyyyMMdd}.pdf");
+        }
+
+        return View(dto);
+    }
+
     /// <summary>
     /// Generates the next sequential credit memo number in CM-YYMM-#### format.
     /// Uses <c>ignoreQueryFilters: true</c> when scanning all existing memos so that
@@ -950,13 +970,18 @@ 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>