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

using AutoMapper;
using Microsoft.AspNetCore.Authorization;
using Microsoft.AspNetCore.Identity;
using Microsoft.AspNetCore.Mvc;
using Microsoft.AspNetCore.Mvc.Rendering;
using PowderCoating.Application.DTOs.Accounting;
using PowderCoating.Application.Interfaces;
using PowderCoating.Core.Entities;
using PowderCoating.Core.Enums;
using PowderCoating.Core.Interfaces;
using PowderCoating.Shared.Constants;
using PowderCoating.Web.Helpers;

namespace PowderCoating.Web.Controllers;

[Authorize(Policy = AppConstants.Policies.CanViewData)]
public class AccountsController : Controller
{
    private readonly IUnitOfWork _unitOfWork;
    private readonly IMapper _mapper;
    private readonly UserManager<ApplicationUser> _userManager;
    private readonly ILogger<AccountsController> _logger;
    private readonly ISeedDataService _seedDataService;
    private readonly ITenantContext _tenantContext;
    private readonly ILedgerService _ledgerService;
    private readonly IAccountBalanceService _accountBalanceService;

    public AccountsController(
        IUnitOfWork unitOfWork,
        IMapper mapper,
        UserManager<ApplicationUser> userManager,
        ILogger<AccountsController> logger,
        ISeedDataService seedDataService,
        ITenantContext tenantContext,
        ILedgerService ledgerService,
        IAccountBalanceService accountBalanceService)
    {
        _unitOfWork = unitOfWork;
        _mapper = mapper;
        _userManager = userManager;
        _logger = logger;
        _seedDataService = seedDataService;
        _tenantContext = tenantContext;
        _ledgerService = ledgerService;
        _accountBalanceService = accountBalanceService;
    }

    /// <summary>
    /// Displays the chart of accounts grouped by account type (Asset, Liability, Equity, Revenue,
    /// Expense, CostOfGoods) in ascending account-number order within each group. Grouping is done
    /// in memory after a single DB fetch to avoid multiple queries. The parent account navigation
    /// property is eagerly loaded so the view can display the account hierarchy without lazy
    /// loading.
    /// </summary>
    // GET: /Accounts
    public async Task<IActionResult> Index()
    {
        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
        var accounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId, false, a => a.ParentAccount);

        var dtos = _mapper.Map<List<AccountListDto>>(accounts.OrderBy(a => a.AccountNumber).ToList());

        // Group by AccountType for display
        var grouped = dtos
            .GroupBy(a => a.AccountType)
            .OrderBy(g => (int)g.Key)
            .ToList();

        // Default-account pickers (Revenue / COGS / Inventory) — see SaveDefaultAccounts.
        await PopulateDefaultAccountViewDataAsync(companyId, accounts);

        return View(grouped);
    }

    /// <summary>
    /// Returns the blank account creation form. Restricted to CompanyAdmin because adding
    /// accounts affects the double-entry accounting structure for the entire company.
    /// </summary>
    // GET: /Accounts/Create
    /// <summary>
    /// Renders the account creation form. When <paramref name="inline"/> is true the layout is
    /// stripped for modal embedding. <paramref name="preSubType"/> pre-selects the AccountSubType
    /// (and derives AccountType) so context-specific modals open with the right type already chosen —
    /// e.g. preSubType=4 (Inventory) from asset pickers, preSubType=40 (CostOfGoodsSold) from COGS pickers.
    /// </summary>
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> Create(bool inline = false, AccountSubType? preSubType = null)
    {
        await PopulateDropdownsAsync();
        var dto = new CreateAccountDto { IsActive = true };
        if (preSubType.HasValue)
        {
            dto.AccountSubType = preSubType.Value;
            dto.AccountType = AccountClassification.TypeForSubType(preSubType.Value);
        }
        ViewBag.Inline = inline;
        if (inline)
            return PartialView(dto);
        return View(dto);
    }

    /// <summary>
    /// Persists a new account. Account number uniqueness is enforced within the company's chart
    /// of accounts to prevent duplicate ledger entries. The check is performed after model
    /// validation so the user sees both validation errors and duplicate-number errors in the same
    /// form round-trip. When <paramref name="inline"/> is true (quick-add modal path) returns JSON
    /// {success, id, name} instead of a redirect so the caller can populate the originating select.
    /// </summary>
    // POST: /Accounts/Create
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> Create(CreateAccountDto dto, bool inline = false)
    {
        if (!ModelState.IsValid)
        {
            if (inline)
            {
                var errors = ModelState.Values.SelectMany(v => v.Errors).Select(e => e.ErrorMessage);
                return Json(new { success = false, errors });
            }
            await PopulateDropdownsAsync();
            return View(dto);
        }

        try
        {
            var currentUser = await _userManager.GetUserAsync(User);

            // Check for duplicate account number
            var existing = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == currentUser!.CompanyId && a.AccountNumber == dto.AccountNumber);
            if (existing.Any())
            {
                ModelState.AddModelError(nameof(dto.AccountNumber), "An account with this number already exists.");
                if (inline)
                    return Json(new { success = false, errors = new[] { "An account with this number already exists." } });
                await PopulateDropdownsAsync();
                return View(dto);
            }

            var account = _mapper.Map<Account>(dto);
            account.CompanyId = currentUser!.CompanyId;
            account.CreatedBy = currentUser.Email;
            // Derive the parent type from the chosen sub-type so the two can never disagree —
            // a mismatch would post with the wrong debit/credit sign (sign keys off sub-type).
            account.AccountType = AccountClassification.TypeForSubType(account.AccountSubType);

            await _unitOfWork.Accounts.AddAsync(account);
            await _unitOfWork.CompleteAsync();

            if (inline)
                return Json(new { success = true, id = account.Id, name = $"{account.AccountNumber} – {account.Name}" });

            TempData["Success"] = $"Account '{account.AccountNumber} – {account.Name}' created.";
            return RedirectToAction(nameof(Index));
        }
        catch (Exception ex)
        {
            _logger.LogError(ex, "Error creating account");
            if (inline)
                return Json(new { success = false, errors = new[] { "An error occurred while saving." } });
            ModelState.AddModelError(string.Empty, "An error occurred while saving.");
            await PopulateDropdownsAsync();
            return View(dto);
        }
    }

    /// <summary>
    /// Returns the edit form for an account. The account being edited is excluded from the
    /// parent-account dropdown (via <paramref name="excludeId"/>) to prevent circular parent
    /// references that would break account hierarchy traversal.
    /// </summary>
    // GET: /Accounts/Edit/5
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> Edit(int? id)
    {
        if (id == null) return NotFound();
        var account = await _unitOfWork.Accounts.GetByIdAsync(id.Value);
        if (account == null) return NotFound();

        var dto = _mapper.Map<EditAccountDto>(account);
        await PopulateDropdownsAsync(excludeId: id.Value);
        return View(dto);
    }

    /// <summary>
    /// Saves account edits. The duplicate-number check excludes the account being edited
    /// (<c>a.Id != id</c>) so users can save without changing the number. Account type and
    /// sub-type changes are allowed on non-system accounts; changing them on an account with
    /// existing transactions will affect how those transactions are presented in reports, so this
    /// should be used with care.
    /// </summary>
    // POST: /Accounts/Edit/5
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> Edit(int id, EditAccountDto dto)
    {
        if (id != dto.Id) return NotFound();

        if (!ModelState.IsValid)
        {
            await PopulateDropdownsAsync(excludeId: id);
            return View(dto);
        }

        try
        {
            var account = await _unitOfWork.Accounts.GetByIdAsync(id);
            if (account == null) return NotFound();

            // Check duplicate number (excluding self)
            var existing = await _unitOfWork.Accounts.FindAsync(
                a => a.CompanyId == account.CompanyId && a.AccountNumber == dto.AccountNumber && a.Id != id);
            if (existing.Any())
            {
                ModelState.AddModelError(nameof(dto.AccountNumber), "An account with this number already exists.");
                await PopulateDropdownsAsync(excludeId: id);
                return View(dto);
            }

            _mapper.Map(dto, account);
            // Keep type consistent with the chosen sub-type (see Create) so the sign convention,
            // which keys off sub-type, can never be at odds with the displayed account type.
            account.AccountType = AccountClassification.TypeForSubType(account.AccountSubType);
            account.UpdatedAt = DateTime.UtcNow;
            account.UpdatedBy = (await _userManager.GetUserAsync(User))?.Email;

            await _unitOfWork.Accounts.UpdateAsync(account);
            await _unitOfWork.CompleteAsync();

            TempData["Success"] = $"Account '{account.AccountNumber} – {account.Name}' updated.";
            return RedirectToAction(nameof(Index));
        }
        catch (Exception ex)
        {
            _logger.LogError(ex, "Error updating account {Id}", id);
            ModelState.AddModelError(string.Empty, "An error occurred while saving.");
            await PopulateDropdownsAsync(excludeId: id);
            return View(dto);
        }
    }

    /// <summary>
    /// Displays account detail including parent account and direct sub-accounts, giving a view
    /// of where the account sits in the hierarchy.
    /// </summary>
    // GET: /Accounts/Details/5
    public async Task<IActionResult> Details(int? id)
    {
        if (id == null) return NotFound();
        var account = await _unitOfWork.Accounts.GetByIdAsync(id.Value, false, a => a.ParentAccount, a => a.SubAccounts);
        if (account == null) return NotFound();
        return View(_mapper.Map<AccountDto>(account));
    }

    /// <summary>
    /// Soft-deletes a user-defined account. System accounts (seeded by the platform and marked
    /// <c>IsSystem = true</c>) cannot be deleted because removing them would break core accounting
    /// rules (e.g. the Accounts Receivable or Accounts Payable accounts used by the invoice and
    /// bill modules). No balance-reversal is performed here; the caller is expected to reassign
    /// any transactions before deleting an account.
    /// </summary>
    // POST: /Accounts/Delete/5
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> Delete(int id)
    {
        var account = await _unitOfWork.Accounts.GetByIdAsync(id);
        if (account == null) return NotFound();

        if (account.IsSystem)
        {
            TempData["Error"] = "System accounts cannot be deleted.";
            return RedirectToAction(nameof(Index));
        }

        await _unitOfWork.Accounts.SoftDeleteAsync(id);
        await _unitOfWork.CompleteAsync();

        TempData["Success"] = $"Account '{account.AccountNumber} – {account.Name}' deleted.";
        return RedirectToAction(nameof(Index));
    }

    /// <summary>
    /// Seeds the standard chart of accounts for the current tenant. Delegates to
    /// <see cref="ISeedDataService.SeedCompanyLookupsAsync"/> which is idempotent — it checks for
    /// existing accounts and reports zero items seeded rather than creating duplicates. This is
    /// the only supported path for new companies to bootstrap accounting; seeding is not automatic
    /// on company creation so that admins can opt for a manual or imported chart of accounts
    /// instead.
    /// </summary>
    // POST: /Accounts/SeedDefaultAccounts
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> SeedDefaultAccounts()
    {
        var companyId = _tenantContext.GetCurrentCompanyId();
        if (companyId == null)
        {
            TempData["Error"] = "Company not found.";
            return RedirectToAction(nameof(Index));
        }

        try
        {
            var result = await _seedDataService.SeedCompanyLookupsAsync(companyId.Value);
            if (result.Success && result.ItemsSeeded > 0)
                TempData["Success"] = $"Default chart of accounts created successfully ({result.ItemsSeeded} accounts added).";
            else if (result.Success)
                TempData["Error"] = "Accounts already exist — nothing was seeded.";
            else
                TempData["Error"] = result.Message;
        }
        catch (Exception ex)
        {
            _logger.LogError(ex, "Error seeding default chart of accounts for company {CompanyId}", companyId);
            TempData["Error"] = "An error occurred while creating the default accounts.";
        }

        return RedirectToAction(nameof(Index));
    }

    /// <summary>
    /// Builds the Revenue / COGS / Inventory account dropdowns and the company's currently-selected
    /// default account IDs for the "Default Accounts" card on the Chart of Accounts page. Revenue and
    /// COGS are filtered by their top-level AccountType; the inventory-asset list shows all Asset
    /// accounts (Inventory sub-type first) so a company that classified its inventory account
    /// differently can still pick it. Reuses the already-loaded <paramref name="accounts"/> list.
    /// </summary>
    private async Task PopulateDefaultAccountViewDataAsync(int companyId, IEnumerable<Account> accounts)
    {
        SelectListItem Item(Account a) => new($"{a.AccountNumber} – {a.Name}", a.Id.ToString());

        ViewBag.DefaultRevenueAccounts = accounts
            .Where(a => a.IsActive && a.AccountType == AccountType.Revenue)
            .OrderBy(a => a.AccountNumber).Select(Item).ToList();

        ViewBag.DefaultCogsAccounts = accounts
            .Where(a => a.IsActive && a.AccountType == AccountType.CostOfGoods)
            .OrderBy(a => a.AccountNumber).Select(Item).ToList();

        ViewBag.DefaultInventoryAccounts = accounts
            .Where(a => a.IsActive && a.AccountType == AccountType.Asset)
            .OrderByDescending(a => a.AccountSubType == AccountSubType.Inventory)
            .ThenBy(a => a.AccountNumber).Select(Item).ToList();

        var prefs = await _unitOfWork.CompanyPreferences
            .FirstOrDefaultAsync(p => p.CompanyId == companyId && !p.IsDeleted);
        ViewBag.DefaultRevenueAccountId   = prefs?.DefaultRevenueAccountId;
        ViewBag.DefaultCogsAccountId      = prefs?.DefaultCogsAccountId;
        ViewBag.DefaultInventoryAccountId = prefs?.DefaultInventoryAccountId;
    }

    /// <summary>
    /// Saves the company's default Revenue, COGS, and Inventory accounts to <c>CompanyPreferences</c>.
    /// These are used as the fallback when an item leaves its account field blank: invoice lines fall
    /// back to the default Revenue account (then 4000), and new inventory/catalog items are pre-filled
    /// with the default COGS/Inventory accounts. Each submitted id is validated to belong to the
    /// company and to be of the expected account type before it is stored; an invalid or cleared
    /// selection saves as null. CompanyAdmin-only because it affects GL routing for the whole company.
    /// </summary>
    // POST: /Accounts/SaveDefaultAccounts
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> SaveDefaultAccounts(
        int? defaultRevenueAccountId, int? defaultCogsAccountId, int? defaultInventoryAccountId)
    {
        var companyId = _tenantContext.GetCurrentCompanyId();
        if (companyId == null)
        {
            TempData["Error"] = "Company not found.";
            return RedirectToAction(nameof(Index));
        }

        try
        {
            var prefs = await _unitOfWork.CompanyPreferences
                .FirstOrDefaultAsync(p => p.CompanyId == companyId.Value && !p.IsDeleted);
            if (prefs == null)
            {
                TempData["Error"] = "Company preferences not found.";
                return RedirectToAction(nameof(Index));
            }

            // Validate each pick belongs to this company, is active, and is of the right type.
            // Explicit CompanyId predicate (defense in depth) alongside the global tenant filter.
            async Task<int?> Validate(int? id, params AccountType[] allowed)
            {
                if (id == null) return null;
                var acct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
                    a => a.Id == id.Value && a.CompanyId == companyId.Value && a.IsActive);
                return acct != null && allowed.Contains(acct.AccountType) ? acct.Id : null;
            }

            prefs.DefaultRevenueAccountId   = await Validate(defaultRevenueAccountId, AccountType.Revenue);
            prefs.DefaultCogsAccountId      = await Validate(defaultCogsAccountId, AccountType.CostOfGoods);
            prefs.DefaultInventoryAccountId = await Validate(defaultInventoryAccountId, AccountType.Asset);

            await _unitOfWork.CompanyPreferences.UpdateAsync(prefs);
            await _unitOfWork.CompleteAsync();

            TempData["Success"] = "Default accounts saved. New items and invoice lines will use these when no account is chosen.";
        }
        catch (Exception ex)
        {
            _logger.LogError(ex, "Error saving default accounts for company {CompanyId}", companyId);
            TempData["Error"] = "An error occurred while saving the default accounts.";
        }

        return RedirectToAction(nameof(Index));
    }

    /// <summary>
    /// Triggers a full recalculation of <c>CurrentBalance</c> for every account in the company
    /// by replaying all transactions through <see cref="IAccountBalanceService.RecalculateAllAsync"/>.
    /// This is a corrective tool for situations where balances have drifted due to data migrations,
    /// IIF imports, or manual database edits. It is safe to run repeatedly; the resulting balances
    /// will always match the sum of all associated transaction amounts from opening balance.
    /// </summary>
    // POST: /Accounts/RecalculateBalances
    [HttpPost, ValidateAntiForgeryToken]
    [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
    public async Task<IActionResult> RecalculateBalances()
    {
        var companyId = _tenantContext.GetCurrentCompanyId();
        if (companyId == null)
        {
            TempData["Error"] = "Company not found.";
            return RedirectToAction(nameof(Index));
        }

        try
        {
            await _accountBalanceService.RecalculateAllAsync(companyId.Value);
            TempData["Success"] = "Account balances recalculated successfully.";
        }
        catch (Exception ex)
        {
            _logger.LogError(ex, "Error recalculating account balances for company {CompanyId}", companyId);
            TempData["Error"] = "An error occurred while recalculating balances.";
        }

        return RedirectToAction(nameof(Index));
    }

    /// <summary>
    /// Displays the account ledger — a date-ranged list of all transactions that touched the
    /// given account, with running balances. Defaults to the last 3 months when no date range is
    /// supplied. The ledger is computed by <see cref="ILedgerService.GetAccountLedgerAsync"/>
    /// which assembles entries from bills, payments, expenses, invoices, and deposits.
    /// </summary>
    // GET: /Accounts/Ledger/5?from=2026-01-01&to=2026-03-31
    public async Task<IActionResult> Ledger(int? id, DateTime? from, DateTime? to)
    {
        if (id == null) return NotFound();

        var fromDate = from ?? DateTime.UtcNow.AddMonths(-3);
        var toDate   = to   ?? DateTime.UtcNow;

        var ledger = await _ledgerService.GetAccountLedgerAsync(id.Value, fromDate, toDate);
        if (ledger == null) return NotFound();

        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 => y.CompanyId == companyId, 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.CompanyId == companyId && 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.CompanyId == companyId && 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>
    /// Loads Create/Edit form dropdowns: the parent account list (optionally excluding the
    /// account being edited to prevent circular references), account type enum values, and
    /// account sub-type enum values.
    /// </summary>
    private async Task PopulateDropdownsAsync(int? excludeId = null)
    {
        var companyId = _tenantContext.GetCurrentCompanyId() ?? 0;
        var allAccounts = await _unitOfWork.Accounts.FindAsync(a => a.CompanyId == companyId && (excludeId == null || a.Id != excludeId.Value));

        ViewBag.ParentAccounts = allAccounts
            .OrderBy(a => a.AccountNumber)
            .Select(a => new SelectListItem(
                $"{a.AccountNumber} – {a.Name}",
                a.Id.ToString()))
            .ToList();

        ViewBag.AccountTypes = Enum.GetValues<AccountType>()
            .Select(t => new SelectListItem(t.ToDisplayName(), ((int)t).ToString()))
            .ToList();

        ViewBag.AccountSubTypes = Enum.GetValues<AccountSubType>()
            .Select(t => new SelectListItem(t.ToDisplayName(), ((int)t).ToString()))
            .ToList();
    }
}