Bump to v0.1.0-alpha.10

Signed-off-by: Zach Gollwitzer <zach@maybe.co>

.github/ISSUE_TEMPLATE/bug_report.md

@@ -7,11 +7,6 @@ assignees: ''
 
 ---
 
-**Where did this bug occur?**
-
-- [ ] Local development
-- [ ] Self hosted app (i.e. Docker)
-
 **Describe the bug**
 A clear and concise description of what the bug is.
 

.github/workflows/ci.yml

@@ -97,7 +97,6 @@ jobs:
 
       - name: System tests
         run: DISABLE_PARALLELIZATION=true bin/rails test:system
-        continue-on-error: true # TODO: Eventually we'll enforce for PRs
 
       - name: Keep screenshots from failed system tests
         uses: actions/upload-artifact@v4

.github/workflows/publish.yml

@@ -58,7 +58,7 @@ jobs:
             type=raw,value=stable,enable=${{ startsWith(github.ref, 'refs/tags/v') }}
 
       - name: Build and push Docker image
-        uses: docker/build-push-action@v5
+        uses: docker/build-push-action@v6
         id: build
         with:
           context: .

Gemfile

@@ -59,6 +59,7 @@ group :development do
   gem "letter_opener"
   gem "ruby-lsp-rails"
   gem "web-console"
+  gem "faker"
 end
 
 group :test do

Gemfile.lock

@@ -7,7 +7,7 @@ GIT
 
 GIT
   remote: https://github.com/rails/rails.git
-  revision: f9c847fac102039d9174106f44b59144da267751
+  revision: 8075866ae8dfee76e1c6099b9eea6dcb7df70803
   branch: 7-2-stable
   specs:
     actioncable (7.2.0.beta2)
@@ -76,7 +76,7 @@ GIT
       connection_pool (>= 2.2.5)
       drb
       i18n (>= 1.6, < 2)
-      logger
+      logger (>= 1.4.2)
       minitest (>= 5.1)
       tzinfo (~> 2.0, >= 2.0.5)
     rails (7.2.0.beta2)
@@ -109,19 +109,19 @@ GEM
       public_suffix (>= 2.0.2, < 6.0)
     ast (2.4.2)
     aws-eventstream (1.3.0)
-    aws-partitions (1.941.0)
-    aws-sdk-core (3.197.0)
+    aws-partitions (1.952.0)
+    aws-sdk-core (3.201.1)
       aws-eventstream (~> 1, >= 1.3.0)
       aws-partitions (~> 1, >= 1.651.0)
       aws-sigv4 (~> 1.8)
       jmespath (~> 1, >= 1.6.1)
-    aws-sdk-kms (1.83.0)
-      aws-sdk-core (~> 3, >= 3.197.0)
-      aws-sigv4 (~> 1.1)
-    aws-sdk-s3 (1.152.0)
-      aws-sdk-core (~> 3, >= 3.197.0)
+    aws-sdk-kms (1.88.0)
+      aws-sdk-core (~> 3, >= 3.201.0)
+      aws-sigv4 (~> 1.5)
+    aws-sdk-s3 (1.156.0)
+      aws-sdk-core (~> 3, >= 3.201.0)
       aws-sdk-kms (~> 1)
-      aws-sigv4 (~> 1.8)
+      aws-sigv4 (~> 1.5)
     aws-sigv4 (1.8.0)
       aws-eventstream (~> 1, >= 1.0.2)
     base64 (0.2.0)
@@ -175,10 +175,12 @@ GEM
       rainbow
       rubocop
       smart_properties
-    erubi (1.12.0)
+    erubi (1.13.0)
     et-orbi (1.2.11)
       tzinfo
-    faraday (2.9.1)
+    faker (3.4.1)
+      i18n (>= 1.8.11, < 2)
+    faraday (2.9.2)
       faraday-net_http (>= 2.0, < 3.2)
     faraday-net_http (3.1.0)
       net-http
@@ -190,13 +192,13 @@ GEM
       raabro (~> 1.4)
     globalid (1.2.1)
       activesupport (>= 6.1)
-    good_job (3.29.3)
-      activejob (>= 6.0.0)
-      activerecord (>= 6.0.0)
-      concurrent-ruby (>= 1.0.2)
-      fugit (>= 1.1)
-      railties (>= 6.0.0)
-      thor (>= 0.14.1)
+    good_job (4.0.0)
+      activejob (>= 6.1.0)
+      activerecord (>= 6.1.0)
+      concurrent-ruby (>= 1.3.1)
+      fugit (>= 1.11.0)
+      railties (>= 6.1.0)
+      thor (>= 1.0.0)
     hashdiff (1.1.0)
     highline (3.0.1)
     hotwire-livereload (1.4.0)
@@ -226,7 +228,7 @@ GEM
       activesupport (>= 3.0)
       nokogiri (>= 1.6)
     io-console (0.7.2)
-    irb (1.13.1)
+    irb (1.14.0)
       rdoc (>= 4.0.0)
       reline (>= 0.4.2)
     jmespath (1.6.2)
@@ -253,13 +255,13 @@ GEM
     matrix (0.4.2)
     mini_magick (4.12.0)
     mini_mime (1.1.5)
-    minitest (5.23.1)
-    mocha (2.3.0)
+    minitest (5.24.1)
+    mocha (2.4.0)
       ruby2_keywords (>= 0.0.5)
     msgpack (1.7.2)
     net-http (0.4.1)
       uri
-    net-imap (0.4.12)
+    net-imap (0.4.14)
       date
       net-protocol
     net-pop (0.1.2)
@@ -269,29 +271,28 @@ GEM
     net-smtp (0.5.0)
       net-protocol
     nio4r (2.7.3)
-    nokogiri (1.16.5-aarch64-linux)
+    nokogiri (1.16.6-aarch64-linux)
       racc (~> 1.4)
-    nokogiri (1.16.5-arm-linux)
+    nokogiri (1.16.6-arm-linux)
       racc (~> 1.4)
-    nokogiri (1.16.5-arm64-darwin)
+    nokogiri (1.16.6-arm64-darwin)
       racc (~> 1.4)
-    nokogiri (1.16.5-x86-linux)
+    nokogiri (1.16.6-x86-linux)
       racc (~> 1.4)
-    nokogiri (1.16.5-x86_64-darwin)
+    nokogiri (1.16.6-x86_64-darwin)
       racc (~> 1.4)
-    nokogiri (1.16.5-x86_64-linux)
+    nokogiri (1.16.6-x86_64-linux)
       racc (~> 1.4)
-    octokit (8.1.0)
-      base64
+    octokit (9.1.0)
       faraday (>= 1, < 3)
       sawyer (~> 0.9)
-    pagy (8.4.4)
+    pagy (8.6.3)
     parallel (1.24.0)
     parser (3.3.1.0)
       ast (~> 2.4.1)
       racc
     pg (1.5.6)
-    prism (0.29.0)
+    prism (0.30.0)
     propshaft (0.9.0)
       actionpack (>= 7.0.0)
       activesupport (>= 7.0.0)
@@ -299,12 +300,12 @@ GEM
       railties (>= 7.0.0)
     psych (5.1.2)
       stringio
-    public_suffix (5.0.5)
+    public_suffix (5.1.0)
     puma (6.4.2)
       nio4r (~> 2.0)
     raabro (1.4.0)
     racc (1.8.0)
-    rack (3.0.11)
+    rack (3.1.6)
     rack-session (2.0.0)
       rack (>= 3.0.0)
     rack-test (2.1.0)
@@ -330,13 +331,15 @@ GEM
     rb-fsevent (0.11.2)
     rb-inotify (0.10.1)
       ffi (~> 1.0)
+    rbs (3.5.1)
+      logger
     rdoc (6.7.0)
       psych (>= 4.0.0)
     regexp_parser (2.9.2)
-    reline (0.5.8)
+    reline (0.5.9)
       io-console (~> 0.5)
-    rexml (3.2.8)
-      strscan (>= 3.0.9)
+    rexml (3.3.0)
+      strscan
     rubocop (1.63.5)
       json (~> 2.3)
       language_server-protocol (>= 3.17.0)
@@ -366,12 +369,13 @@ GEM
       rubocop-minitest
       rubocop-performance
       rubocop-rails
-    ruby-lsp (0.17.1)
+    ruby-lsp (0.17.4)
       language_server-protocol (~> 3.17.0)
-      prism (>= 0.29.0, < 0.30)
+      prism (>= 0.29.0, < 0.31)
+      rbs (>= 3, < 4)
       sorbet-runtime (>= 0.5.10782)
-    ruby-lsp-rails (0.3.7)
-      ruby-lsp (>= 0.17.0, < 0.18.0)
+    ruby-lsp-rails (0.3.8)
+      ruby-lsp (>= 0.17.2, < 0.18.0)
     ruby-progressbar (1.13.0)
     ruby-vips (2.2.1)
       ffi (~> 1.12)
@@ -380,15 +384,16 @@ GEM
     sawyer (0.9.2)
       addressable (>= 2.3.5)
       faraday (>= 0.17.3, < 3)
-    selenium-webdriver (4.21.1)
+    selenium-webdriver (4.22.0)
       base64 (~> 0.2)
+      logger (~> 1.4)
       rexml (~> 3.2, >= 3.2.5)
       rubyzip (>= 1.2.2, < 3.0)
       websocket (~> 1.0)
-    sentry-rails (5.17.3)
+    sentry-rails (5.18.1)
       railties (>= 5.0)
-      sentry-ruby (~> 5.17.3)
-    sentry-ruby (5.17.3)
+      sentry-ruby (~> 5.18.1)
+    sentry-ruby (5.18.1)
       bigdecimal
       concurrent-ruby (~> 1.0, >= 1.0.2)
     simplecov (0.22.0)
@@ -398,11 +403,11 @@ GEM
     simplecov-html (0.12.3)
     simplecov_json_formatter (0.1.4)
     smart_properties (1.17.0)
-    sorbet-runtime (0.5.11406)
+    sorbet-runtime (0.5.11473)
     stackprof (0.2.26)
     stimulus-rails (1.3.3)
       railties (>= 6.0.0)
-    stringio (3.1.0)
+    stringio (3.1.1)
     strscan (3.1.0)
     tailwindcss-rails (2.6.1)
       railties (>= 7.0.0)
@@ -446,7 +451,7 @@ GEM
     websocket-extensions (0.1.5)
     xpath (3.2.0)
       nokogiri (~> 1.8)
-    zeitwerk (2.6.15)
+    zeitwerk (2.6.16)
 
 PLATFORMS
   aarch64-linux
@@ -467,6 +472,7 @@ DEPENDENCIES
   debug
   dotenv-rails
   erb_lint
+  faker
   faraday
   faraday-retry
   good_job

app/assets/stylesheets/application.tailwind.css

@@ -7,6 +7,10 @@
   details > summary::-webkit-details-marker {
     @apply hidden;
   }
+
+  details > summary {
+    @apply list-none;
+  }
 }
 
 @layer components {

app/controllers/account/entries_controller.rb

@@ -0,0 +1,105 @@
+class Account::EntriesController < ApplicationController
+  layout "with_sidebar"
+
+  before_action :set_account
+  before_action :set_entry, only: %i[ edit update show destroy ]
+
+  def transactions
+    @transaction_entries = @account.entries.account_transactions.reverse_chronological
+  end
+
+  def valuations
+    @valuation_entries = @account.entries.account_valuations.reverse_chronological
+  end
+
+  def new
+    @entry = @account.entries.build.tap do |entry|
+      if params[:entryable_type]
+        entry.entryable = Account::Entryable.from_type(params[:entryable_type]).new
+      else
+        entry.entryable = Account::Valuation.new
+      end
+    end
+  end
+
+  def create
+    @entry = @account.entries.build(entry_params_with_defaults(entry_params))
+
+    if @entry.save
+      @entry.sync_account_later
+      redirect_to account_path(@account), notice: t(".success", name: @entry.entryable_name_short.upcase_first)
+    else
+      # TODO: this is not an ideal way to handle errors and should eventually be improved.
+      # See: https://github.com/hotwired/turbo-rails/pull/367
+      flash[:error] = @entry.errors.full_messages.to_sentence
+      redirect_to account_path(@account)
+    end
+  end
+
+  def edit
+  end
+
+  def update
+    @entry.assign_attributes entry_params
+    @entry.amount = amount if nature.present?
+    @entry.save!
+    @entry.sync_account_later
+
+    respond_to do |format|
+      format.html { redirect_to account_entry_path(@account, @entry), notice: t(".success") }
+      format.turbo_stream { render turbo_stream: turbo_stream.replace(@entry) }
+    end
+  end
+
+  def show
+  end
+
+  def destroy
+    @entry.destroy!
+    @entry.sync_account_later
+    redirect_back_or_to account_url(@entry.account), notice: t(".success")
+  end
+
+  private
+
+    def set_account
+      @account = Current.family.accounts.find(params[:account_id])
+    end
+
+    def set_entry
+      @entry = @account.entries.find(params[:id])
+    end
+
+    def permitted_entryable_attributes
+      entryable_type = @entry ? @entry.entryable_class.to_s : params[:account_entry][:entryable_type]
+
+      case entryable_type
+      when "Account::Transaction"
+        [ :id, :notes, :excluded, :category_id, :merchant_id, tag_ids: [] ]
+      else
+        [ :id ]
+      end
+    end
+
+    def entry_params
+      params.require(:account_entry)
+            .permit(:name, :date, :amount, :currency, :entryable_type, entryable_attributes: permitted_entryable_attributes)
+    end
+
+    def amount
+      if nature.income?
+        entry_params[:amount].to_d.abs * -1
+      else
+        entry_params[:amount].to_d.abs
+      end
+    end
+
+    def nature
+      params[:account_entry][:nature].to_s.inquiry
+    end
+
+    # entryable_type is required here because Rails expects both of these params in this exact order (potential upstream bug)
+    def entry_params_with_defaults(params)
+      params.with_defaults(entryable_type: params[:entryable_type], entryable_attributes: {})
+    end
+end

app/controllers/account/logos_controller.rb

@@ -1,4 +1,4 @@
-class Accounts::LogosController < ApplicationController
+class Account::LogosController < ApplicationController
   def show
     @account = Current.family.accounts.find(params[:account_id])
     render_placeholder

app/controllers/account/transfers_controller.rb

@@ -0,0 +1,45 @@
+class Account::TransfersController < ApplicationController
+  layout "with_sidebar"
+
+  before_action :set_transfer, only: :destroy
+
+  def new
+    @transfer = Account::Transfer.new
+  end
+
+  def create
+    from_account = Current.family.accounts.find(transfer_params[:from_account_id])
+    to_account = Current.family.accounts.find(transfer_params[:to_account_id])
+
+    @transfer = Account::Transfer.build_from_accounts from_account, to_account, \
+                                             date: transfer_params[:date],
+                                             amount: transfer_params[:amount].to_d,
+                                             currency: transfer_params[:currency],
+                                             name: transfer_params[:name]
+
+    if @transfer.save
+      @transfer.entries.each(&:sync_account_later)
+      redirect_to transactions_path, notice: t(".success")
+    else
+      # TODO: this is not an ideal way to handle errors and should eventually be improved.
+      # See: https://github.com/hotwired/turbo-rails/pull/367
+      flash[:error] = @transfer.errors.full_messages.to_sentence
+      redirect_to transactions_path
+    end
+  end
+
+  def destroy
+    @transfer.destroy_and_remove_marks!
+    redirect_back_or_to transactions_url, notice: t(".success")
+  end
+
+  private
+
+    def set_transfer
+      @transfer = Account::Transfer.find(params[:id])
+    end
+
+    def transfer_params
+      params.require(:account_transfer).permit(:from_account_id, :to_account_id, :amount, :currency, :date, :name)
+    end
+end

app/controllers/accounts_controller.rb

@@ -3,7 +3,6 @@ class AccountsController < ApplicationController
 
   include Filterable
   before_action :set_account, only: %i[ edit show destroy sync update ]
-  after_action :sync_account, only: :create
 
   def index
     @institutions = Current.family.institutions
@@ -35,14 +34,15 @@ class AccountsController < ApplicationController
 
   def show
     @balance_series = @account.series(period: @period)
-    @valuation_series = @account.valuations.to_series
   end
 
   def edit
   end
 
   def update
-    @account.update! account_params.except(:accountable_type)
+    @account.update! account_params.except(:accountable_type, :balance)
+    @account.update_balance!(account_params[:balance]) if account_params[:balance]
+    @account.sync_later
     redirect_back_or_to account_path(@account), notice: t(".success")
   end
 
@@ -53,8 +53,10 @@ class AccountsController < ApplicationController
                         attributes: account_params.except(:start_date, :start_balance),
                         start_date: account_params[:start_date],
                         start_balance: account_params[:start_balance]
-
+    @account.sync_later
     redirect_back_or_to account_path(@account), notice: t(".success")
+  rescue ActiveRecord::RecordInvalid => e
+    redirect_back_or_to accounts_path, alert: e.record.errors.full_messages.to_sentence
   end
 
   def destroy
@@ -70,6 +72,11 @@ class AccountsController < ApplicationController
     redirect_to account_path(@account), notice: t(".success")
   end
 
+  def sync_all
+    Current.family.accounts.active.sync
+    redirect_back_or_to accounts_path, notice: t(".success")
+  end
+
   private
 
     def set_account
@@ -79,8 +86,4 @@ class AccountsController < ApplicationController
     def account_params
       params.require(:account).permit(:name, :accountable_type, :balance, :start_date, :start_balance, :currency, :subtype, :is_active, :institution_id)
     end
-
-    def sync_account
-      @account.sync_later
-    end
 end

app/controllers/categories_controller.rb

@@ -1,20 +1,20 @@
-class Transactions::CategoriesController < ApplicationController
+class CategoriesController < ApplicationController
   layout "with_sidebar"
 
   before_action :set_category, only: %i[ edit update ]
   before_action :set_transaction, only: :create
 
   def index
-    @categories = Current.family.transaction_categories.alphabetically
+    @categories = Current.family.categories.alphabetically
   end
 
   def new
-    @category = Current.family.transaction_categories.new color: Transaction::Category::COLORS.sample
+    @category = Current.family.categories.new color: Category::COLORS.sample
   end
 
   def create
-    Transaction::Category.transaction do
-      category = Current.family.transaction_categories.create!(category_params)
+    Category.transaction do
+      category = Current.family.categories.create!(category_params)
       @transaction.update!(category_id: category.id) if @transaction
     end
 
@@ -32,7 +32,7 @@ class Transactions::CategoriesController < ApplicationController
 
   private
     def set_category
-      @category = Current.family.transaction_categories.find(params[:id])
+      @category = Current.family.categories.find(params[:id])
     end
 
     def set_transaction
@@ -42,6 +42,6 @@ class Transactions::CategoriesController < ApplicationController
     end
 
     def category_params
-      params.require(:transaction_category).permit(:name, :color)
+      params.require(:category).permit(:name, :color)
     end
 end

app/controllers/category/deletions_controller.rb

@@ -1,4 +1,4 @@
-class Transactions::Categories::DeletionsController < ApplicationController
+class Category::DeletionsController < ApplicationController
   layout "with_sidebar"
 
   before_action :set_category
@@ -15,12 +15,12 @@ class Transactions::Categories::DeletionsController < ApplicationController
 
   private
     def set_category
-      @category = Current.family.transaction_categories.find(params[:category_id])
+      @category = Current.family.categories.find(params[:category_id])
     end
 
     def set_replacement_category
       if params[:replacement_category_id].present?
-        @replacement_category = Current.family.transaction_categories.find(params[:replacement_category_id])
+        @replacement_category = Current.family.categories.find(params[:replacement_category_id])
       end
     end
 end

app/controllers/category/dropdowns_controller.rb

@@ -1,4 +1,4 @@
-class Transactions::Categories::DropdownsController < ApplicationController
+class Category::DropdownsController < ApplicationController
   before_action :set_from_params
 
   def show
@@ -17,6 +17,6 @@ class Transactions::Categories::DropdownsController < ApplicationController
   end
 
   def categories_scope
-    Current.family.transaction_categories.alphabetically
+    Current.family.categories.alphabetically
   end
 end

app/controllers/merchants_controller.rb

@@ -0,0 +1,41 @@
+class MerchantsController < ApplicationController
+  layout "with_sidebar"
+
+  before_action :set_merchant, only: %i[ edit update destroy ]
+
+  def index
+    @merchants = Current.family.merchants.alphabetically
+  end
+
+  def new
+    @merchant = Merchant.new
+  end
+
+  def create
+    Current.family.merchants.create!(merchant_params)
+    redirect_to merchants_path, notice: t(".success")
+  end
+
+  def edit
+  end
+
+  def update
+    @merchant.update!(merchant_params)
+    redirect_to merchants_path, notice: t(".success")
+  end
+
+  def destroy
+    @merchant.destroy!
+    redirect_to merchants_path, notice: t(".success")
+  end
+
+  private
+
+  def set_merchant
+    @merchant = Current.family.merchants.find(params[:id])
+  end
+
+  def merchant_params
+    params.require(:merchant).permit(:name, :color)
+  end
+end

app/controllers/pages_controller.rb

@@ -21,7 +21,7 @@ class PagesController < ApplicationController
 
     @accounts = Current.family.accounts
     @account_groups = @accounts.by_group(period: @period, currency: Current.family.currency)
-    @transactions = Current.family.transactions.limit(5).order(date: :desc)
+    @transaction_entries = Current.family.entries.account_transactions.limit(6).reverse_chronological
 
     # TODO: Placeholders for trendlines
     placeholder_series_data = 10.times.map do |i|

app/controllers/registrations_controller.rb

@@ -16,7 +16,7 @@ class RegistrationsController < ApplicationController
     @user.role = :admin
 
     if @user.save
-      Transaction::Category.create_default_categories(@user.family)
+      Category.create_default_categories(@user.family)
       login @user
       flash[:notice] = t(".success")
       redirect_to root_path

app/controllers/tag/deletions_controller.rb

@@ -1,4 +1,4 @@
-class Tags::DeletionsController < ApplicationController
+class Tag::DeletionsController < ApplicationController
   layout "with_sidebar"
 
   before_action :set_tag

app/controllers/transactions/merchants_controller.rb

@@ -1,41 +0,0 @@
-class Transactions::MerchantsController < ApplicationController
-  layout "with_sidebar"
-
-  before_action :set_merchant, only: %i[ edit update destroy ]
-
-  def index
-    @merchants = Current.family.transaction_merchants.alphabetically
-  end
-
-  def new
-    @merchant = Transaction::Merchant.new
-  end
-
-  def create
-    Current.family.transaction_merchants.create!(merchant_params)
-    redirect_to transaction_merchants_path, notice: t(".success")
-  end
-
-  def edit
-  end
-
-  def update
-    @merchant.update!(merchant_params)
-    redirect_to transaction_merchants_path, notice: t(".success")
-  end
-
-  def destroy
-    @merchant.destroy!
-    redirect_to transaction_merchants_path, notice: t(".success")
-  end
-
-  private
-
-  def set_merchant
-    @merchant = Current.family.transaction_merchants.find(params[:id])
-  end
-
-  def merchant_params
-    params.require(:transaction_merchant).permit(:name, :color)
-  end
-end

app/controllers/transactions/rows_controller.rb

@@ -1,22 +0,0 @@
-class Transactions::RowsController < ApplicationController
-  before_action :set_transaction, only: %i[ show update ]
-
-  def show
-  end
-
-  def update
-    @transaction.update! transaction_params
-
-    redirect_to transaction_row_path(@transaction)
-  end
-
-  private
-
-    def transaction_params
-      params.require(:transaction).permit(:category_id)
-    end
-
-    def set_transaction
-      @transaction = Current.family.transactions.find(params[:id])
-    end
-end

app/controllers/transactions/rules_controller.rb

@@ -1,6 +0,0 @@
-class Transactions::RulesController < ApplicationController
-  layout "with_sidebar"
-
-  def index
-  end
-end

app/controllers/transactions_controller.rb

@@ -1,106 +1,104 @@
 class TransactionsController < ApplicationController
   layout "with_sidebar"
 
-  before_action :set_transaction, only: %i[ show edit update destroy ]
-
   def index
     @q = search_params
-    result = Current.family.transactions.search(@q).ordered
-    @pagy, @transactions = pagy(result, items: 50)
+    result = Current.family.entries.account_transactions.search(@q).reverse_chronological
+    @pagy, @transaction_entries = pagy(result, items: params[:per_page] || "50")
 
     @totals = {
-      count: result.count,
-      income: result.inflows.sum(&:amount_money).abs,
-      expense: result.outflows.sum(&:amount_money).abs
+      count: result.select { |t| t.currency == Current.family.currency }.count,
+      income: result.income_total(Current.family.currency).abs,
+      expense: result.expense_total(Current.family.currency)
     }
   end
 
-  def show
-  end
-
   def new
-    @transaction = Transaction.new.tap do |txn|
+    @entry = Current.family.entries.new(entryable: Account::Transaction.new).tap do |e|
       if params[:account_id]
-        txn.account = Current.family.accounts.find(params[:account_id])
+        e.account = Current.family.accounts.find(params[:account_id])
       end
     end
   end
 
-  def edit
-  end
-
   def create
-    @transaction = Current.family.accounts
-                     .find(params[:transaction][:account_id])
-                     .transactions.build(transaction_params.merge(amount: amount))
+    @entry = Current.family
+                    .accounts
+                    .find(params[:account_entry][:account_id])
+                    .entries
+                    .create!(transaction_entry_params.merge(amount: amount))
 
-    @transaction.save!
-    @transaction.sync_account_later
-    redirect_to transactions_url, notice: t(".success")
-  end
-
-  def update
-    @transaction.update! transaction_params
-    @transaction.sync_account_later
-
-    redirect_to transaction_url(@transaction), notice: t(".success")
-  end
-
-  def destroy
-    @transaction.destroy!
-    @transaction.sync_account_later
-    redirect_to transactions_url, notice: t(".success")
+    @entry.sync_account_later
+    redirect_back_or_to account_path(@entry.account), notice: t(".success")
   end
 
   def bulk_delete
-    destroyed = Current.family.transactions.destroy_by(id: bulk_delete_params[:transaction_ids])
-    redirect_to transactions_url, notice: t(".success", count: destroyed.count)
+    destroyed = Current.family.entries.destroy_by(id: bulk_delete_params[:entry_ids])
+    redirect_back_or_to transactions_url, notice: t(".success", count: destroyed.count)
   end
 
   def bulk_edit
   end
 
   def bulk_update
-    transactions = Current.family.transactions.where(id: bulk_update_params[:transaction_ids])
-    if transactions.update_all(bulk_update_params.except(:transaction_ids).to_h.compact_blank!)
-      redirect_to transactions_url, notice: t(".success", count: transactions.count)
-    else
-      flash.now[:error] = t(".failure")
-      render :index, status: :unprocessable_entity
-    end
+    updated = Current.family
+                     .entries
+                     .where(id: bulk_update_params[:entry_ids])
+                     .bulk_update!(bulk_update_params)
+
+    redirect_back_or_to transactions_url, notice: t(".success", count: updated)
+  end
+
+  def mark_transfers
+    Current.family
+      .entries
+      .where(id: bulk_update_params[:entry_ids])
+           .mark_transfers!
+
+    redirect_back_or_to transactions_url, notice: t(".success")
+  end
+
+  def unmark_transfers
+    Current.family
+      .entries
+      .where(id: bulk_update_params[:entry_ids])
+           .update_all marked_as_transfer: false
+
+    redirect_back_or_to transactions_url, notice: t(".success")
+  end
+
+  def rules
   end
 
   private
 
-    def set_transaction
-      @transaction = Current.family.transactions.find(params[:id])
-    end
-
     def amount
       if nature.income?
-        transaction_params[:amount].to_d * -1
+        transaction_entry_params[:amount].to_d * -1
       else
-        transaction_params[:amount].to_d
+        transaction_entry_params[:amount].to_d
       end
     end
 
     def nature
-      params[:transaction][:nature].to_s.inquiry
+      params[:account_entry][:nature].to_s.inquiry
     end
 
     def bulk_delete_params
-      params.require(:bulk_delete).permit(transaction_ids: [])
+      params.require(:bulk_delete).permit(entry_ids: [])
     end
 
     def bulk_update_params
-      params.require(:bulk_update).permit(:date, :notes, :excluded, :category_id, :merchant_id, transaction_ids: [])
+      params.require(:bulk_update).permit(:date, :notes, :category_id, :merchant_id, entry_ids: [])
     end
 
     def search_params
       params.fetch(:q, {}).permit(:start_date, :end_date, :search, accounts: [], account_ids: [], categories: [], merchants: [])
     end
 
-    def transaction_params
-      params.require(:transaction).permit(:name, :date, :amount, :currency, :notes, :excluded, :category_id, :merchant_id, tag_ids: [])
+    def transaction_entry_params
+      params.require(:account_entry)
+            .permit(:name, :date, :amount, :currency, :entryable_type, entryable_attributes: [ :category_id ])
+            .with_defaults(entryable_type: "Account::Transaction", entryable_attributes: {})
     end
 end

app/controllers/valuations_controller.rb

@@ -1,70 +0,0 @@
-class ValuationsController < ApplicationController
-  before_action :set_valuation, only: %i[ edit update destroy ]
-  def create
-    @account = Current.family.accounts.find(params[:account_id])
-
-    # TODO: placeholder logic until we have a better abstraction for trends
-    @valuation = @account.valuations.new(valuation_params.merge(currency: @account.currency))
-    if @valuation.save
-      @valuation.account.sync_later(@valuation.date)
-
-      respond_to do |format|
-        format.html { redirect_to account_path(@account), notice: "Valuation created" }
-        format.turbo_stream
-      end
-    else
-      render :new, status: :unprocessable_entity
-    end
-  rescue ActiveRecord::RecordNotUnique
-    flash.now[:error] = "Valuation already exists for this date"
-    render :new, status: :unprocessable_entity
-  end
-
-  def show
-    @valuation = Current.family.accounts.find(params[:account_id]).valuations.find(params[:id])
-  end
-
-  def edit
-  end
-
-  def update
-    sync_start_date = [ @valuation.date, Date.parse(valuation_params[:date]) ].compact.min
-    if @valuation.update(valuation_params)
-      @valuation.account.sync_later(sync_start_date)
-
-      redirect_to account_path(@valuation.account), notice: "Valuation updated"
-    else
-      render :edit, status: :unprocessable_entity
-    end
-  rescue ActiveRecord::RecordNotUnique
-    flash.now[:error] = "Valuation already exists for this date"
-    render :edit, status: :unprocessable_entity
-  end
-
-  def destroy
-    @account = @valuation.account
-    sync_start_date = @account.valuations.where("date < ?", @valuation.date).order(date: :desc).first&.date
-    @valuation.destroy!
-    @account.sync_later(sync_start_date)
-
-    respond_to do |format|
-      format.html { redirect_to account_path(@account), notice: "Valuation deleted" }
-      format.turbo_stream
-    end
-  end
-
-  def new
-    @account = Current.family.accounts.find(params[:account_id])
-    @valuation = @account.valuations.new
-  end
-
-  private
-    # Use callbacks to share common setup or constraints between actions.
-    def set_valuation
-      @valuation = Valuation.find(params[:id])
-    end
-
-    def valuation_params
-      params.require(:valuation).permit(:date, :value)
-    end
-end

app/helpers/account/entries_helper.rb

@@ -0,0 +1,39 @@
+module Account::EntriesHelper
+  def permitted_entryable_partial_path(entry, relative_partial_path)
+    "account/entries/entryables/#{permitted_entryable_key(entry)}/#{relative_partial_path}"
+  end
+
+  def unconfirmed_transfer?(entry)
+    entry.marked_as_transfer? && entry.transfer.nil?
+  end
+
+  def transfer_entries(entries)
+    transfers = entries.select { |e| e.transfer_id.present? }
+    transfers.map(&:transfer).uniq
+  end
+
+  def entry_icon(entry, is_oldest: false)
+    if is_oldest
+      "keyboard"
+    elsif entry.trend.direction.up?
+      "arrow-up"
+    elsif entry.trend.direction.down?
+      "arrow-down"
+    else
+      "minus"
+    end
+  end
+
+  def entry_style(entry, is_oldest: false)
+    color = is_oldest ? "#D444F1" : entry.trend.color
+
+    mixed_hex_styles(color)
+  end
+
+  private
+
+    def permitted_entryable_key(entry)
+      permitted_entryable_paths = %w[transaction valuation]
+      entry.entryable_name_short.presence_in(permitted_entryable_paths)
+    end
+end

app/helpers/account/transfers_helper.rb

@@ -0,0 +1,2 @@
+module Account::TransfersHelper
+end

app/helpers/accounts_helper.rb

@@ -27,14 +27,14 @@ module AccountsHelper
 
   def class_mapping(accountable_type)
     {
-      "Account::Credit" => { text: "text-red-500", bg: "bg-red-500", bg_transparent: "bg-red-500/10", fill: "fill-red-500", hex: "#F13636" },
-      "Account::Loan" => { text: "text-fuchsia-500", bg: "bg-fuchsia-500", bg_transparent: "bg-fuchsia-500/10", fill: "fill-fuchsia-500", hex: "#D444F1" },
-      "Account::OtherLiability" => { text: "text-gray-500", bg: "bg-gray-500", bg_transparent: "bg-gray-500/10", fill: "fill-gray-500", hex: "#737373" },
-      "Account::Depository" => { text: "text-violet-500", bg: "bg-violet-500", bg_transparent: "bg-violet-500/10", fill: "fill-violet-500", hex: "#875BF7" },
-      "Account::Investment" => { text: "text-blue-600", bg: "bg-blue-600", bg_transparent: "bg-blue-600/10", fill: "fill-blue-600", hex: "#1570EF" },
-      "Account::OtherAsset" => { text: "text-green-500", bg: "bg-green-500", bg_transparent: "bg-green-500/10", fill: "fill-green-500", hex: "#12B76A" },
-      "Account::Property" => { text: "text-cyan-500", bg: "bg-cyan-500", bg_transparent: "bg-cyan-500/10", fill: "fill-cyan-500", hex: "#06AED4" },
-      "Account::Vehicle" => { text: "text-pink-500", bg: "bg-pink-500", bg_transparent: "bg-pink-500/10", fill: "fill-pink-500", hex: "#F23E94" }
+      "CreditCard" => { text: "text-red-500", bg: "bg-red-500", bg_transparent: "bg-red-500/10", fill: "fill-red-500", hex: "#F13636" },
+      "Loan" => { text: "text-fuchsia-500", bg: "bg-fuchsia-500", bg_transparent: "bg-fuchsia-500/10", fill: "fill-fuchsia-500", hex: "#D444F1" },
+      "OtherLiability" => { text: "text-gray-500", bg: "bg-gray-500", bg_transparent: "bg-gray-500/10", fill: "fill-gray-500", hex: "#737373" },
+      "Depository" => { text: "text-violet-500", bg: "bg-violet-500", bg_transparent: "bg-violet-500/10", fill: "fill-violet-500", hex: "#875BF7" },
+      "Investment" => { text: "text-blue-600", bg: "bg-blue-600", bg_transparent: "bg-blue-600/10", fill: "fill-blue-600", hex: "#1570EF" },
+      "OtherAsset" => { text: "text-green-500", bg: "bg-green-500", bg_transparent: "bg-green-500/10", fill: "fill-green-500", hex: "#12B76A" },
+      "Property" => { text: "text-cyan-500", bg: "bg-cyan-500", bg_transparent: "bg-cyan-500/10", fill: "fill-cyan-500", hex: "#06AED4" },
+      "Vehicle" => { text: "text-pink-500", bg: "bg-pink-500", bg_transparent: "bg-pink-500/10", fill: "fill-pink-500", hex: "#F23E94" }
     }.fetch(accountable_type, { text: "text-gray-500", bg: "bg-gray-500", bg_transparent: "bg-gray-500/10", fill: "fill-gray-500", hex: "#737373" })
   end
 end

app/helpers/application_form_builder.rb

@@ -25,7 +25,7 @@ class ApplicationFormBuilder < ActionView::Helpers::FormBuilder
   # See `Monetizable` concern, which adds a _money suffix to the attribute name
   # For a monetized field, the setter will always be the attribute name without the _money suffix
   def money_field(method, options = {})
-    money = @object.send(method)
+    money = @object && @object.respond_to?(method) ? @object.send(method) : nil
     raise ArgumentError, "The value of #{method} is not a Money object" unless money.is_a?(Money) || money.nil?
 
     money_amount_method = method.to_s.chomp("_money").to_sym
@@ -53,7 +53,7 @@ class ApplicationFormBuilder < ActionView::Helpers::FormBuilder
       (label(method, *label_args(options)).to_s if options[:label]) +
         @template.tag.div(class: "flex items-center") do
           number_field(money_amount_method, merged_options.except(:label)) +
-            grouped_select(money_currency_method, grouped_options, { selected: selected_currency, disabled: readonly_currency }, class: "ml-auto form-field__input w-fit pr-8", data: { "money-field-target" => "currency", action: "change->money-field#handleCurrencyChange" })
+            grouped_select(money_currency_method, grouped_options, { selected: selected_currency }, disabled: readonly_currency, class: "ml-auto form-field__input w-fit pr-8", data: { "money-field-target" => "currency", action: "change->money-field#handleCurrencyChange" })
         end
     end
   end

app/helpers/application_helper.rb

@@ -65,6 +65,20 @@ module ApplicationHelper
     end
   end
 
+  def mixed_hex_styles(hex)
+    color = hex || "#1570EF" # blue-600
+
+    <<-STYLE.strip
+      background-color: color-mix(in srgb, #{color} 5%, white);
+      border-color: color-mix(in srgb, #{color} 10%, white);
+      color: #{color};
+    STYLE
+  end
+
+  def circle_logo(name, hex: nil, size: "md")
+    render partial: "shared/circle_logo", locals: { name: name, hex: hex, size: size }
+  end
+
   def return_to_path(params, fallback = root_path)
     uri = URI.parse(params[:return_to] || fallback)
     uri.relative? ? uri.path : root_path
@@ -122,4 +136,11 @@ module ApplicationHelper
     options.reverse_merge!(money.default_format_options)
     ActiveSupport::NumberHelper.number_to_delimited(money.amount.round(options[:precision] || 0), { delimiter: options[:delimiter], separator: options[:separator] })
   end
+
+  def totals_by_currency(collection:, money_method:, separator: " | ", negate: false)
+    collection.group_by(&:currency)
+              .transform_values { |item| negate ? item.sum(&money_method) * -1 : item.sum(&money_method) }
+              .map { |_currency, money| format_money(money) }
+              .join(separator)
+  end
 end

app/helpers/categories_helper.rb

@@ -0,0 +1,7 @@
+module CategoriesHelper
+  def null_category
+    Category.new \
+      name: "Uncategorized",
+      color: Category::UNCATEGORIZED_COLOR
+  end
+end

app/helpers/forms_helper.rb

@@ -11,6 +11,22 @@ module FormsHelper
     end
   end
 
+  def selectable_categories
+    Current.family.categories.alphabetically
+  end
+
+  def selectable_merchants
+    Current.family.merchants.alphabetically
+  end
+
+  def selectable_accounts
+    Current.family.accounts.alphabetically
+  end
+
+  def selectable_tags
+    Current.family.tags.alphabetically.pluck(:name, :id)
+  end
+
   private
     def radio_tab_contents(label:, icon:)
       tag.div(class: "flex px-4 py-1 rounded-lg items-center space-x-2 justify-center text-gray-400 group-has-[:checked]:bg-white group-has-[:checked]:text-gray-800 group-has-[:checked]:shadow-sm") do

app/helpers/menus_helper.rb

@@ -6,6 +6,23 @@ module MenusHelper
     end
   end
 
+  def contextual_menu_modal_action_item(label, url, icon: "pencil-line", turbo_frame: nil)
+    link_to url, class: "flex items-center rounded-lg text-gray-900 hover:bg-gray-50 py-2 px-3 gap-2", data: { turbo_frame: } do
+      concat(lucide_icon(icon, class: "shrink-0 w-5 h-5 text-gray-500"))
+      concat(tag.span(label, class: "text-sm"))
+    end
+  end
+
+  def contextual_menu_destructive_item(label, url, turbo_confirm: true, turbo_frame: nil)
+    button_to url,
+              method: :delete,
+              class: "flex items-center w-full rounded-lg text-red-500 hover:bg-red-500/5 py-2 px-3 gap-2",
+              data: { turbo_confirm: turbo_confirm, turbo_frame: } do
+      concat(lucide_icon("trash-2", class: "shrink-0 w-5 h-5"))
+      concat(tag.span(label, class: "text-sm"))
+    end
+  end
+
   private
     def contextual_menu_icon
       tag.button class: "flex hover:bg-gray-100 p-2 rounded", data: { menu_target: "button" } do

app/helpers/transactions/categories_helper.rb

@@ -1,7 +0,0 @@
-module Transactions::CategoriesHelper
-  def null_category
-    Transaction::Category.new \
-      name: "Uncategorized",
-      color: Transaction::Category::UNCATEGORIZED_COLOR
-  end
-end

app/helpers/transactions/searches_helper.rb

@@ -1,37 +0,0 @@
-module Transactions::SearchesHelper
-  def transaction_search_filters
-    [
-      { key: "account_filter", name: "Account", icon: "layers" },
-      { key: "date_filter", name: "Date", icon: "calendar" },
-      { key: "type_filter", name: "Type", icon: "shapes" },
-      { key: "amount_filter", name: "Amount", icon: "hash" },
-      { key: "category_filter", name: "Category", icon: "tag" },
-      { key: "merchant_filter", name: "Merchant", icon: "store" }
-    ]
-  end
-
-  def get_transaction_search_filter_partial_path(filter)
-    "transactions/searches/filters/#{filter[:key]}"
-  end
-
-  def get_default_transaction_search_filter
-    transaction_search_filters[0]
-  end
-
-  def transactions_path_without_param(param_key, param_value)
-    updated_params = request.query_parameters.deep_dup
-
-    q_params = updated_params[:q] || {}
-
-    current_value = q_params[param_key]
-    if current_value.is_a?(Array)
-      q_params[param_key] = current_value - [ param_value ]
-    else
-      q_params.delete(param_key)
-    end
-
-    updated_params[:q] = q_params
-
-    transactions_path(updated_params)
-  end
-end

app/helpers/transactions_helper.rb

@@ -1,20 +1,37 @@
 module TransactionsHelper
-  def transactions_group(date, transactions, transaction_partial_path = "transactions/transaction")
-    header_left = content_tag :span do
-      "#{date.strftime('%b %d, %Y')} · #{transactions.size}".html_safe
+  def transaction_search_filters
+    [
+      { key: "account_filter", name: "Account", icon: "layers" },
+      { key: "date_filter", name: "Date", icon: "calendar" },
+      { key: "type_filter", name: "Type", icon: "shapes" },
+      { key: "amount_filter", name: "Amount", icon: "hash" },
+      { key: "category_filter", name: "Category", icon: "tag" },
+      { key: "merchant_filter", name: "Merchant", icon: "store" }
+    ]
+  end
+
+  def get_transaction_search_filter_partial_path(filter)
+    "transactions/searches/filters/#{filter[:key]}"
+  end
+
+  def get_default_transaction_search_filter
+    transaction_search_filters[0]
+  end
+
+  def transactions_path_without_param(param_key, param_value)
+    updated_params = request.query_parameters.deep_dup
+
+    q_params = updated_params[:q] || {}
+
+    current_value = q_params[param_key]
+    if current_value.is_a?(Array)
+      q_params[param_key] = current_value - [ param_value ]
+    else
+      q_params.delete(param_key)
     end
 
-    header_right = content_tag :span do
-      format_money(-transactions.sum(&:amount_money))
-    end
+    updated_params[:q] = q_params
 
-    header = header_left.concat(header_right)
-
-    content = render partial: transaction_partial_path, collection: transactions
-
-    render partial: "shared/list_group", locals: {
-      header: header,
-      content: content
-    }
+    transactions_path(updated_params)
   end
 end

app/helpers/valuations_helper.rb

@@ -1,2 +0,0 @@
-module ValuationsHelper
-end

app/javascript/controllers/bulk_select_controller.js

@@ -25,7 +25,7 @@ export default class extends Controller {
   submitBulkRequest(e) {
     const form = e.target.closest("form");
     const scope = e.params.scope
-    this.#addHiddenFormInputsForSelectedIds(form, `${scope}[transaction_ids][]`, this.selectedIdsValue)
+    this.#addHiddenFormInputsForSelectedIds(form, `${scope}[entry_ids][]`, this.selectedIdsValue)
     form.requestSubmit()
   }
 
@@ -66,6 +66,8 @@ export default class extends Controller {
   }
 
   #addHiddenFormInputsForSelectedIds(form, paramName, transactionIds) {
+    this.#resetFormInputs(form, paramName);
+
     transactionIds.forEach(id => {
       const input = document.createElement("input");
       input.type = 'hidden'
@@ -75,6 +77,11 @@ export default class extends Controller {
     })
   }
 
+  #resetFormInputs(form, paramName) {
+    const existingInputs = form.querySelectorAll(`input[name='${paramName}']`);
+    existingInputs.forEach((input) => input.remove());
+  }
+
   #rowsForGroup(group) {
     return this.rowTargets.filter(row => group.contains(row))
   }
@@ -113,7 +120,7 @@ export default class extends Controller {
   #updateGroups() {
     this.groupTargets.forEach(group => {
       const rows = this.rowTargets.filter(row => group.contains(row))
-      const groupSelected = rows.every(row => this.selectedIdsValue.includes(row.dataset.id))
+      const groupSelected = rows.length > 0 && rows.every(row => this.selectedIdsValue.includes(row.dataset.id))
       group.querySelector("input[type='checkbox']").checked = groupSelected
     })
   }

app/jobs/account_sync_job.rb

@@ -1,7 +1,7 @@
 class AccountSyncJob < ApplicationJob
   queue_as :default
 
-  def perform(account, start_date = nil)
-    account.sync(start_date)
+  def perform(account, start_date: nil)
+    account.sync(start_date: start_date)
   end
 end

app/models/account.rb

@@ -8,14 +8,17 @@ class Account < ApplicationRecord
 
   belongs_to :family
   belongs_to :institution, optional: true
+
+  has_many :entries, dependent: :destroy, class_name: "Account::Entry"
+  has_many :transactions, through: :entries, source: :entryable, source_type: "Account::Transaction"
+  has_many :valuations, through: :entries, source: :entryable, source_type: "Account::Valuation"
   has_many :balances, dependent: :destroy
-  has_many :valuations, dependent: :destroy
-  has_many :transactions, dependent: :destroy
   has_many :imports, dependent: :destroy
+  has_many :syncs, dependent: :destroy
 
   monetize :balance
 
-  enum :status, { ok: "ok", syncing: "syncing", error: "error" }, validate: true
+  enum :classification, { asset: "asset", liability: "liability" }, validate: { allow_nil: true }
 
   scope :active, -> { where(is_active: true) }
   scope :assets, -> { where(classification: "asset") }
@@ -25,78 +28,83 @@ class Account < ApplicationRecord
 
   delegated_type :accountable, types: Accountable::TYPES, dependent: :destroy
 
-  def balance_on(date)
-    balances.where("date <= ?", date).order(date: :desc).first&.balance
+  class << self
+    def by_group(period: Period.all, currency: Money.default_currency)
+      grouped_accounts = { assets: ValueGroup.new("Assets", currency), liabilities: ValueGroup.new("Liabilities", currency) }
+
+      Accountable.by_classification.each do |classification, types|
+        types.each do |type|
+          group = grouped_accounts[classification.to_sym].add_child_group(type, currency)
+          self.where(accountable_type: type).each do |account|
+            group.add_value_node(
+              account,
+              account.balance_money.exchange_to(currency, fallback_rate: 0),
+              account.series(period: period, currency: currency)
+            )
+          end
+        end
+      end
+
+      grouped_accounts
+    end
+
+    def create_with_optional_start_balance!(attributes:, start_date: nil, start_balance: nil)
+      account = self.new(attributes.except(:accountable_type))
+      account.accountable = Accountable.from_type(attributes[:accountable_type])&.new
+
+      # Always build the initial valuation
+      account.entries.build \
+        date: Date.current,
+        amount: attributes[:balance],
+        currency: account.currency,
+        entryable: Account::Valuation.new
+
+      # Conditionally build the optional start valuation
+      if start_date.present? && start_balance.present?
+        account.entries.build \
+          date: start_date,
+          amount: start_balance,
+          currency: account.currency,
+          entryable: Account::Valuation.new
+      end
+
+      account.save!
+      account
+    end
   end
 
-  # e.g. Wise, Revolut accounts that have transactions in multiple currencies
-  def multi_currency?
-    currencies = [ valuations.pluck(:currency), transactions.pluck(:currency) ].flatten.uniq
-    currencies.count > 1
+  def alert
+    latest_sync = syncs.latest
+    [ latest_sync&.error, *latest_sync&.warnings ].compact.first
   end
 
-  # e.g. Accounts denominated in currency other than family currency
-  def foreign_currency?
-    currency != family.currency
+  def favorable_direction
+    classification == "asset" ? "up" : "down"
   end
 
-  def self.by_provider
-    # TODO: When 3rd party providers are supported, dynamically load all providers and their accounts
-    [ { name: "Manual accounts", accounts: all.order(balance: :desc).group_by(&:accountable_type) } ]
-  end
-
-  def self.some_syncing?
-    exists?(status: "syncing")
-  end
-
-
   def series(period: Period.all, currency: self.currency)
     balance_series = balances.in_period(period).where(currency: Money::Currency.new(currency).iso_code)
 
     if balance_series.empty? && period.date_range.end == Date.current
-      converted_balance = balance_money.exchange_to(currency)
-      if converted_balance
-        TimeSeries.new([ { date: Date.current, value: converted_balance } ])
-      else
-        TimeSeries.new([])
-      end
+      TimeSeries.new([ { date: Date.current, value: balance_money.exchange_to(currency) } ])
     else
       TimeSeries.from_collection(balance_series, :balance_money)
     end
+  rescue Money::ConversionError
+    TimeSeries.new([])
   end
 
-  def self.by_group(period: Period.all, currency: Money.default_currency)
-    grouped_accounts = { assets: ValueGroup.new("Assets", currency), liabilities: ValueGroup.new("Liabilities", currency) }
+  def update_balance!(balance)
+    valuation = entries.account_valuations.find_by(date: Date.current)
 
-    Accountable.by_classification.each do |classification, types|
-      types.each do |type|
-        group = grouped_accounts[classification.to_sym].add_child_group(type, currency)
-        self.where(accountable_type: type).each do |account|
-          value_node = group.add_value_node(
-            account,
-            account.balance_money.exchange_to(currency) || Money.new(0, currency),
-            account.series(period: period, currency: currency)
-          )
-        end
-      end
+    if valuation
+      valuation.update! amount: balance
+    else
+      entries.create! \
+        date: Date.current,
+        amount: balance,
+        currency: currency,
+        entryable: Account::Valuation.new
     end
-
-    grouped_accounts
-  end
-
-  def self.create_with_optional_start_balance!(attributes:, start_date: nil, start_balance: nil)
-    account = self.new(attributes.except(:accountable_type))
-    account.accountable = Accountable.from_type(attributes[:accountable_type])&.new
-
-    # Always build the initial valuation
-    account.valuations.build(date: Date.current, value: attributes[:balance], currency: account.currency)
-
-    # Conditionally build the optional start valuation
-    if start_date.present? && start_balance.present?
-      account.valuations.build(date: start_date, value: start_balance, currency: account.currency)
-    end
-
-    account.save!
-    account
   end
 end

app/models/account/balance.rb

@@ -5,4 +5,5 @@ class Account::Balance < ApplicationRecord
     validates :account, :date, :balance, presence: true
     monetize :balance
     scope :in_period, ->(period) { period.date_range.nil? ? all : where(date: period.date_range) }
+    scope :chronological, -> { order(:date) }
 end

app/models/account/balance/calculator.rb

@@ -1,123 +0,0 @@
-class Account::Balance::Calculator
-    attr_reader :daily_balances, :errors, :warnings
-
-    def initialize(account, options = {})
-      @daily_balances = []
-      @errors = []
-      @warnings = []
-      @account = account
-      @calc_start_date = [ options[:calc_start_date], @account.effective_start_date ].compact.max
-    end
-
-    def calculate
-      prior_balance = implied_start_balance
-
-      calculated_balances = ((@calc_start_date + 1.day)..Date.current).map do |date|
-        valuation = normalized_valuations.find { |v| v["date"] == date }
-
-        if valuation
-          current_balance = valuation["value"]
-        else
-          txn_flows = transaction_flows(date)
-          current_balance = prior_balance - txn_flows
-        end
-
-        prior_balance = current_balance
-
-        { date:, balance: current_balance, currency: @account.currency, updated_at: Time.current }
-      end
-
-      @daily_balances = [
-        { date: @calc_start_date, balance: implied_start_balance, currency: @account.currency, updated_at: Time.current },
-        *calculated_balances
-      ]
-
-      if @account.foreign_currency?
-        converted_balances = convert_balances_to_family_currency
-        @daily_balances.concat(converted_balances)
-      end
-
-      self
-    end
-
-    private
-      def convert_balances_to_family_currency
-        rates = ExchangeRate.get_rates(
-          @account.currency,
-          @account.family.currency,
-          @calc_start_date..Date.current
-        ).to_a
-
-        # Abort conversion if some required rates are missing
-        if rates.length != @daily_balances.length
-          @errors << :sync_message_missing_rates
-          return []
-        end
-
-        @daily_balances.map.with_index do |balance, index|
-          converted_balance = balance[:balance] * rates[index].rate
-          { date: balance[:date], balance: converted_balance, currency: @account.family.currency, updated_at: Time.current }
-        end
-      end
-
-      # For calculation, all transactions and valuations need to be normalized to the same currency (the account's primary currency)
-      def normalize_entries_to_account_currency(entries, value_key)
-        grouped_entries = entries.group_by(&:currency)
-        normalized_entries = []
-
-        grouped_entries.each do |currency, entries|
-          if currency != @account.currency
-            dates = entries.map(&:date).uniq
-            rates = ExchangeRate.get_rates(currency, @account.currency, dates).to_a
-            if rates.length != dates.length
-              @errors << :sync_message_missing_rates
-            else
-              entries.each do |entry|
-                ## There can be several entries on the same date so we cannot rely on indeces
-                rate = rates.find { |rate| rate.date == entry.date }
-                value = entry.send(value_key)
-                value *= rate.rate
-                normalized_entries << entry.attributes.merge(value_key.to_s => value, "currency" => currency)
-              end
-            end
-          else
-            normalized_entries.concat(entries)
-          end
-        end
-
-        normalized_entries
-      end
-
-      def normalized_valuations
-        @normalized_valuations ||= normalize_entries_to_account_currency(@account.valuations.where("date >= ?", @calc_start_date).order(:date).select(:date, :value, :currency), :value)
-      end
-
-      def normalized_transactions
-        @normalized_transactions ||= normalize_entries_to_account_currency(@account.transactions.where("date >= ?", @calc_start_date).order(:date).select(:date, :amount, :currency), :amount)
-      end
-
-      def transaction_flows(date)
-        flows = normalized_transactions.select { |t| t["date"] == date }.sum { |t| t["amount"] }
-        flows *= -1 if @account.classification == "liability"
-        flows
-      end
-
-      def implied_start_balance
-        if @calc_start_date > @account.effective_start_date
-          return @account.balance_on(@calc_start_date)
-        end
-
-        oldest_valuation_date = normalized_valuations.first&.date
-        oldest_transaction_date = normalized_transactions.first&.date
-        oldest_entry_date = [ oldest_valuation_date, oldest_transaction_date ].compact.min
-
-        if oldest_entry_date.present? && oldest_entry_date == oldest_valuation_date
-          oldest_valuation = normalized_valuations.find { |v| v["date"] == oldest_valuation_date }
-          oldest_valuation["value"].to_d
-        else
-          net_transaction_flows = normalized_transactions.sum { |t| t["amount"].to_d }
-          net_transaction_flows *= -1 if @account.classification == "liability"
-          @account.balance.to_d + net_transaction_flows
-        end
-      end
-end

app/models/account/balance/syncer.rb

@@ -0,0 +1,131 @@
+class Account::Balance::Syncer
+  attr_reader :warnings
+
+  def initialize(account, start_date: nil)
+    @account = account
+    @warnings = []
+    @sync_start_date = calculate_sync_start_date(start_date)
+  end
+
+  def run
+    daily_balances = calculate_daily_balances
+    daily_balances += calculate_converted_balances(daily_balances) if account.currency != account.family.currency
+
+    Account::Balance.transaction do
+      upsert_balances!(daily_balances)
+      purge_stale_balances!
+
+      if daily_balances.any?
+        account.reload
+        account.update! balance: daily_balances.select { |db| db.currency == account.currency }.last&.balance
+      end
+    end
+  end
+
+  private
+
+    attr_reader :sync_start_date, :account
+
+    def upsert_balances!(balances)
+      balances_to_upsert = balances.map do |balance|
+        {
+          date: balance.date,
+          balance: balance.balance,
+          currency: balance.currency,
+          updated_at: Time.now
+        }
+      end
+
+      account.balances.upsert_all(balances_to_upsert, unique_by: %i[account_id date currency])
+    end
+
+    def purge_stale_balances!
+      account.balances.delete_by("date < ?", account_start_date)
+    end
+
+    def calculate_balance_for_date(date, entries:, prior_balance:)
+      valuation = entries.find { |e| e.date == date && e.account_valuation? }
+
+      return valuation.amount if valuation
+      return derived_sync_start_balance(entries) unless prior_balance
+
+      transactions = entries.select { |e| e.date == date && e.account_transaction? }
+
+      prior_balance - net_transaction_flows(transactions)
+    end
+
+    def calculate_daily_balances
+      entries = account.entries.where("date >= ?", sync_start_date).to_a
+      prior_balance = find_prior_balance
+
+      (sync_start_date..Date.current).map do |date|
+        current_balance = calculate_balance_for_date(date, entries:, prior_balance:)
+
+        prior_balance = current_balance
+
+        build_balance(date, current_balance)
+      end
+    end
+
+    def calculate_converted_balances(balances)
+      from_currency = account.currency
+      to_currency = account.family.currency
+
+      exchange_rates = ExchangeRate.find_rates from: from_currency,
+                                               to: to_currency,
+                                               start_date: sync_start_date
+
+      balances.map do |balance|
+        exchange_rate = exchange_rates.find { |er| er.date == balance.date }
+
+        raise Money::ConversionError.new("missing exchange rate from #{from_currency} to #{to_currency} on date #{balance.date}") unless exchange_rate
+
+        build_balance(balance.date, exchange_rate.rate * balance.balance, to_currency)
+      end
+    rescue Money::ConversionError
+      @warnings << "missing exchange rates from #{from_currency} to #{to_currency}"
+      []
+    end
+
+    def build_balance(date, balance, currency = nil)
+      account.balances.build \
+        date: date,
+        balance: balance,
+        currency: currency || account.currency
+    end
+
+    def derived_sync_start_balance(entries)
+      transactions = entries.select { |e| e.account_transaction? && e.date > sync_start_date }
+
+      account.balance + net_transaction_flows(transactions)
+    end
+
+    def find_prior_balance
+      account.balances.where("date < ?", sync_start_date).order(date: :desc).first&.balance
+    end
+
+    def net_transaction_flows(transactions, target_currency = account.currency)
+      converted_transaction_amounts = transactions.map { |t| t.amount_money.exchange_to(target_currency, date: t.date) }
+
+      flows = converted_transaction_amounts.sum(&:amount)
+
+      account.liability? ? flows * -1 : flows
+    end
+
+    def account_start_date
+      @account_start_date ||= begin
+                                oldest_entry_date = account.entries.chronological.first.try(:date)
+
+                                return Date.current unless oldest_entry_date
+
+                                oldest_entry_is_valuation = account.entries.account_valuations.where(date: oldest_entry_date).exists?
+
+                                oldest_entry_date -= 1 unless oldest_entry_is_valuation
+                                oldest_entry_date
+                              end
+    end
+
+    def calculate_sync_start_date(provided_start_date)
+      [ provided_start_date, account_start_date ].compact.max
+    end
+end

app/models/account/credit.rb

@@ -1,3 +0,0 @@
-class Account::Credit < ApplicationRecord
-  include Accountable
-end

app/models/account/crypto.rb

@@ -1,3 +0,0 @@
-class Account::Crypto < ApplicationRecord
-  include Accountable
-end

app/models/account/depository.rb

@@ -1,3 +0,0 @@
-class Account::Depository < ApplicationRecord
-  include Accountable
-end

app/models/account/entry.rb

@@ -0,0 +1,194 @@
+class Account::Entry < ApplicationRecord
+  include Monetizable
+
+  monetize :amount
+
+  belongs_to :account
+  belongs_to :transfer, optional: true
+
+  delegated_type :entryable, types: Account::Entryable::TYPES, dependent: :destroy
+  accepts_nested_attributes_for :entryable
+
+  validates :date, :amount, :currency, presence: true
+  validates :date, uniqueness: { scope: [ :account_id, :entryable_type ] }, if: -> { account_valuation? }
+
+  scope :chronological, -> { order(:date, :created_at) }
+  scope :reverse_chronological, -> { order(date: :desc, created_at: :desc) }
+  scope :without_transfers, -> { where(marked_as_transfer: false) }
+  scope :with_converted_amount, ->(currency) {
+    # Join with exchange rates to convert the amount to the given currency
+    # If no rate is available, exclude the transaction from the results
+    select(
+      "account_entries.*",
+      "account_entries.amount * COALESCE(er.rate, 1) AS converted_amount"
+    )
+      .joins(sanitize_sql_array([ "LEFT JOIN exchange_rates er ON account_entries.date = er.date AND account_entries.currency = er.from_currency AND er.to_currency = ?", currency ]))
+      .where("er.rate IS NOT NULL OR account_entries.currency = ?", currency)
+  }
+
+  def sync_account_later
+    if destroyed?
+      sync_start_date = previous_entry&.date
+    else
+      sync_start_date = [ date_previously_was, date ].compact.min
+    end
+
+    account.sync_later(start_date: sync_start_date)
+  end
+
+  def inflow?
+    amount <= 0 && account_transaction?
+  end
+
+  def outflow?
+    amount > 0 && account_transaction?
+  end
+
+  def first_of_type?
+    first_entry = account
+                    .entries
+                    .where("entryable_type = ?", entryable_type)
+                    .order(:date)
+                    .first
+
+    first_entry&.id == id
+  end
+
+  def entryable_name_short
+    entryable_type.demodulize.underscore
+  end
+
+  def trend
+    @trend ||= create_trend
+  end
+
+  class << self
+    def daily_totals(entries, currency, period: Period.last_30_days)
+      # Sum spending and income for each day in the period with the given currency
+      select(
+        "gs.date",
+        "COALESCE(SUM(converted_amount) FILTER (WHERE converted_amount > 0), 0) AS spending",
+        "COALESCE(SUM(-converted_amount) FILTER (WHERE converted_amount < 0), 0) AS income"
+      )
+        .from(entries.with_converted_amount(currency), :e)
+        .joins(sanitize_sql([ "RIGHT JOIN generate_series(?, ?, interval '1 day') AS gs(date) ON e.date = gs.date", period.date_range.first, period.date_range.last ]))
+        .group("gs.date")
+    end
+
+    def daily_rolling_totals(entries, currency, period: Period.last_30_days)
+      # Extend the period to include the rolling window
+      period_with_rolling = period.extend_backward(period.date_range.count.days)
+
+      # Aggregate the rolling sum of spending and income based on daily totals
+      rolling_totals = from(daily_totals(entries, currency, period: period_with_rolling))
+                         .select(
+                           "*",
+                           sanitize_sql_array([ "SUM(spending) OVER (ORDER BY date RANGE BETWEEN INTERVAL ? PRECEDING AND CURRENT ROW) as rolling_spend", "#{period.date_range.count} days" ]),
+                           sanitize_sql_array([ "SUM(income) OVER (ORDER BY date RANGE BETWEEN INTERVAL ? PRECEDING AND CURRENT ROW) as rolling_income", "#{period.date_range.count} days" ])
+                         )
+                         .order(:date)
+
+      # Trim the results to the original period
+      select("*").from(rolling_totals).where("date >= ?", period.date_range.first)
+    end
+
+    def mark_transfers!
+      update_all marked_as_transfer: true
+
+      # Attempt to "auto match" and save a transfer if 2 transactions selected
+      Account::Transfer.new(entries: all).save if all.count == 2
+    end
+
+    def bulk_update!(bulk_update_params)
+      bulk_attributes = {
+        date: bulk_update_params[:date],
+        entryable_attributes: {
+          notes: bulk_update_params[:notes],
+          category_id: bulk_update_params[:category_id],
+          merchant_id: bulk_update_params[:merchant_id]
+        }.compact_blank
+      }.compact_blank
+
+      return 0 if bulk_attributes.blank?
+
+      transaction do
+        all.each do |entry|
+          bulk_attributes[:entryable_attributes][:id] = entry.entryable_id if bulk_attributes[:entryable_attributes].present?
+          entry.update! bulk_attributes
+        end
+      end
+
+      all.size
+    end
+
+    def income_total(currency = "USD")
+      without_transfers.account_transactions.includes(:entryable)
+                          .where("account_entries.amount <= 0")
+                       .map { |e| e.amount_money.exchange_to(currency, date: e.date, fallback_rate: 0) }
+                       .sum
+    end
+
+    def expense_total(currency = "USD")
+      without_transfers.account_transactions.includes(:entryable)
+                       .where("account_entries.amount > 0")
+                       .map { |e| e.amount_money.exchange_to(currency, date: e.date, fallback_rate: 0) }
+                       .sum
+    end
+
+    def search(params)
+      query = all
+      query = query.where("account_entries.name ILIKE ?", "%#{params[:search]}%") if params[:search].present?
+      query = query.where("account_entries.date >= ?", params[:start_date]) if params[:start_date].present?
+      query = query.where("account_entries.date <= ?", params[:end_date]) if params[:end_date].present?
+
+      if params[:accounts].present? || params[:account_ids].present?
+        query = query.joins(:account)
+      end
+
+      query = query.where(accounts: { name: params[:accounts] }) if params[:accounts].present?
+      query = query.where(accounts: { id: params[:account_ids] }) if params[:account_ids].present?
+
+      # Search attributes on each entryable to further refine results
+      entryable_ids = entryable_search(params)
+      query = query.where(entryable_id: entryable_ids) unless entryable_ids.nil?
+
+      query
+    end
+
+    private
+
+      def entryable_search(params)
+        entryable_ids = []
+        entryable_search_performed = false
+
+        Account::Entryable::TYPES.map(&:constantize).each do |entryable|
+          next unless entryable.requires_search?(params)
+
+          entryable_search_performed = true
+          entryable_ids += entryable.search(params).pluck(:id)
+        end
+
+        return nil unless entryable_search_performed
+
+        entryable_ids
+      end
+  end
+
+  private
+
+    def previous_entry
+      @previous_entry ||= account
+                            .entries
+                            .where("date < ?", date)
+                            .where("entryable_type = ?", entryable_type)
+                            .order(date: :desc)
+                            .first
+    end
+
+    def create_trend
+      TimeSeries::Trend.new \
+        current: amount_money,
+        previous: previous_entry&.amount_money,
+        favorable_direction: account.favorable_direction
+    end
+end

app/models/account/entryable.rb

@@ -0,0 +1,13 @@
+module Account::Entryable
+  extend ActiveSupport::Concern
+
+  TYPES = %w[ Account::Valuation Account::Transaction ]
+
+  def self.from_type(entryable_type)
+    entryable_type.presence_in(TYPES).constantize
+  end
+
+  included do
+    has_one :entry, as: :entryable, touch: true
+  end
+end

app/models/account/loan.rb

@@ -1,3 +0,0 @@
-class Account::Loan < ApplicationRecord
-  include Accountable
-end

app/models/account/other_asset.rb

@@ -1,3 +0,0 @@
-class Account::OtherAsset < ApplicationRecord
-  include Accountable
-end

app/models/account/other_liability.rb

@@ -1,3 +0,0 @@
-class Account::OtherLiability < ApplicationRecord
-  include Accountable
-end

app/models/account/property.rb

@@ -1,3 +0,0 @@
-class Account::Property < ApplicationRecord
-  include Accountable
-end

app/models/account/sync.rb

@@ -0,0 +1,51 @@
+class Account::Sync < ApplicationRecord
+  belongs_to :account
+
+  enum :status, { pending: "pending", syncing: "syncing", completed: "completed", failed: "failed" }
+
+  class << self
+    def for(account, start_date: nil)
+      create! account: account, start_date: start_date
+    end
+
+    def latest
+      order(created_at: :desc).first
+    end
+  end
+
+  def run
+    start!
+
+    sync_balances
+
+    complete!
+  rescue StandardError => error
+    fail! error
+  end
+
+  private
+
+    def sync_balances
+      syncer = Account::Balance::Syncer.new(account, start_date: start_date)
+
+      syncer.run
+
+      append_warnings(syncer.warnings)
+    end
+
+    def append_warnings(new_warnings)
+      update! warnings: warnings + new_warnings
+    end
+
+    def start!
+      update! status: "syncing", last_ran_at: Time.now
+    end
+
+    def complete!
+      update! status: "completed"
+    end
+
+    def fail!(error)
+      update! status: "failed", error: error.message
+    end
+end

app/models/account/syncable.rb

@@ -1,85 +1,21 @@
 module Account::Syncable
   extend ActiveSupport::Concern
 
-  def sync_later(start_date = nil)
-    AccountSyncJob.perform_later(self, start_date)
-  end
-
-  def sync(start_date = nil)
-    update!(status: "syncing")
-
-    sync_exchange_rates
-
-    calc_start_date = start_date - 1.day if start_date.present? && self.balance_on(start_date - 1.day).present?
-
-    calculator = Account::Balance::Calculator.new(self, { calc_start_date: })
-    calculator.calculate
-    self.balances.upsert_all(calculator.daily_balances, unique_by: :index_account_balances_on_account_id_date_currency_unique)
-    self.balances.where("date < ?", effective_start_date).delete_all
-    new_balance = calculator.daily_balances.select { |b| b[:currency] == self.currency }.last[:balance]
-
-    update!(status: "ok", last_sync_date: Date.today, balance: new_balance, sync_errors: calculator.errors, sync_warnings: calculator.warnings)
-  rescue => e
-    update!(status: "error", sync_errors: [ :sync_message_unknown_error ])
-    logger.error("Failed to sync account #{id}: #{e.message}")
-  end
-
-  def can_sync?
-    # Skip account sync if account is not active or the sync process is already running
-    return false unless is_active
-    return false if syncing?
-    # If last_sync_date is blank (i.e. the account has never been synced before) allow syncing
-    return true if last_sync_date.blank?
-
-    # If last_sync_date is not today, allow syncing
-    last_sync_date != Date.today
-  end
-
-  # The earliest date we can calculate a balance for
-  def effective_start_date
-    first_valuation_date = self.valuations.order(:date).pluck(:date).first
-    first_transaction_date = self.transactions.order(:date).pluck(:date).first
-
-    [ first_valuation_date, first_transaction_date&.prev_day ].compact.min || Date.current
-  end
-
-  # Finds all the rate pairs that are required to calculate balances for an account and syncs them
-  def sync_exchange_rates
-    rate_candidates = []
-
-    if multi_currency?
-      transactions_in_foreign_currency = self.transactions.where.not(currency: self.currency).pluck(:currency, :date).uniq
-      transactions_in_foreign_currency.each do |currency, date|
-        rate_candidates << { date: date, from_currency: currency, to_currency: self.currency }
-      end
+  class_methods do
+    def sync(start_date: nil)
+      all.each { |a| a.sync_later(start_date: start_date) }
     end
+  end
 
-    if foreign_currency?
-      (effective_start_date..Date.current).each do |date|
-        rate_candidates << { date: date, from_currency: self.currency, to_currency: self.family.currency }
-      end
-    end
+  def syncing?
+    syncs.syncing.any?
+  end
 
-    existing_rates = ExchangeRate.where(
-      base_currency: rate_candidates.map { |rc| rc[:from_currency] },
-      converted_currency: rate_candidates.map { |rc| rc[:to_currency] },
-      date: rate_candidates.map { |rc| rc[:date] }
-    ).pluck(:base_currency, :converted_currency, :date)
+  def sync_later(start_date: nil)
+    AccountSyncJob.perform_later(self, start_date: start_date)
+  end
 
-    # Convert to a set for faster lookup
-    existing_rates_set = existing_rates.map { |er| [ er[0], er[1], er[2].to_s ] }.to_set
-
-    rate_candidates.each do |rate_candidate|
-      rc_from = rate_candidate[:from_currency]
-      rc_to = rate_candidate[:to_currency]
-      rc_date = rate_candidate[:date]
-
-      next if existing_rates_set.include?([ rc_from, rc_to, rc_date.to_s ])
-
-      logger.info "Fetching exchange rate from provider for account #{self.name}: #{self.id} (#{rc_from} to #{rc_to} on #{rc_date})"
-      ExchangeRate.find_rate_or_fetch from: rc_from, to: rc_to, date: rc_date
-    end
-
-    nil
+  def sync(start_date: nil)
+    Account::Sync.for(self, start_date: start_date).run
   end
 end

app/models/account/transaction.rb

@@ -0,0 +1,40 @@
+class Account::Transaction < ApplicationRecord
+  include Account::Entryable
+
+  belongs_to :category, optional: true
+  belongs_to :merchant, optional: true
+  has_many :taggings, as: :taggable, dependent: :destroy
+  has_many :tags, through: :taggings
+
+  accepts_nested_attributes_for :taggings, allow_destroy: true
+
+  scope :active, -> { where(excluded: false) }
+
+  class << self
+    def search(params)
+      query = all
+      query = query.joins("LEFT JOIN categories ON categories.id = account_transactions.category_id").where(categories: { name: params[:categories] }) if params[:categories].present?
+      query = query.joins("LEFT JOIN merchants ON merchants.id = account_transactions.merchant_id").where(merchants: { name: params[:merchants] }) if params[:merchants].present?
+      query
+    end
+
+    def requires_search?(params)
+      searchable_keys.any? { |key| params.key?(key) }
+    end
+
+    private
+
+      def searchable_keys
+        %i[ categories merchants ]
+      end
+  end
+
+  private
+    def previous_transaction_date
+      self.account
+          .transactions
+          .where("date < ?", date)
+          .order(date: :desc)
+          .first&.date
+    end
+end

app/models/account/transfer.rb

@@ -0,0 +1,96 @@
+class Account::Transfer < ApplicationRecord
+  has_many :entries, dependent: :nullify
+
+  validate :net_zero_flows, if: :single_currency_transfer?
+  validate :transaction_count, :from_different_accounts, :all_transactions_marked
+
+  def date
+    outflow_transaction&.date
+  end
+
+  def amount_money
+    entries.first&.amount_money&.abs
+  end
+
+  def from_name
+    outflow_transaction&.account&.name
+  end
+
+  def to_name
+    inflow_transaction&.account&.name
+  end
+
+  def name
+    return nil unless from_name && to_name
+    I18n.t("account.transfer.name", from_account: from_name, to_account: to_name)
+  end
+
+  def inflow_transaction
+    entries.find { |e| e.inflow? }
+  end
+
+  def outflow_transaction
+    entries.find { |e| e.outflow? }
+  end
+
+  def destroy_and_remove_marks!
+    transaction do
+      entries.each do |e|
+        e.update! marked_as_transfer: false
+      end
+
+      destroy!
+    end
+  end
+
+  class << self
+    def build_from_accounts(from_account, to_account, date:, amount:, currency:, name:)
+      outflow = from_account.entries.build \
+        amount: amount.abs,
+        currency: currency,
+        date: date,
+        name: name,
+        marked_as_transfer: true,
+        entryable: Account::Transaction.new
+
+      inflow = to_account.entries.build \
+        amount: amount.abs * -1,
+        currency: currency,
+        date: date,
+        name: name,
+        marked_as_transfer: true,
+        entryable: Account::Transaction.new
+
+      new entries: [ outflow, inflow ]
+    end
+  end
+
+  private
+
+    def single_currency_transfer?
+      entries.map { |e| e.currency }.uniq.size == 1
+    end
+
+    def transaction_count
+      unless entries.size == 2
+        errors.add :entries, "must have exactly 2 entries"
+      end
+    end
+
+    def from_different_accounts
+      accounts = entries.map { |e| e.account_id }.uniq
+      errors.add :entries, "must be from different accounts" if accounts.size < entries.size
+    end
+
+    def net_zero_flows
+      unless entries.sum(&:amount).zero?
+        errors.add :transactions, "must have an inflow and outflow that net to zero"
+      end
+    end
+
+    def all_transactions_marked
+      unless entries.all?(&:marked_as_transfer)
+        errors.add :entries, "must be marked as transfer"
+      end
+    end
+end

app/models/account/valuation.rb

@@ -0,0 +1,13 @@
+class Account::Valuation < ApplicationRecord
+  include Account::Entryable
+
+  class << self
+    def search(_params)
+      all
+    end
+
+    def requires_search?(_params)
+      false
+    end
+  end
+end

app/models/account/vehicle.rb

@@ -1,3 +0,0 @@
-class Account::Vehicle < ApplicationRecord
-  include Accountable
-end

app/models/category.rb

@@ -1,5 +1,5 @@
-class Transaction::Category < ApplicationRecord
-  has_many :transactions, dependent: :nullify
+class Category < ApplicationRecord
+  has_many :transactions, dependent: :nullify, class_name: "Account::Transaction"
   belongs_to :family
 
   validates :name, :color, :family, presence: true
@@ -24,7 +24,7 @@ class Transaction::Category < ApplicationRecord
   ]
 
   def self.create_default_categories(family)
-    if family.transaction_categories.size > 0
+    if family.categories.size > 0
       raise ArgumentError, "Family already has some categories"
     end
 

app/models/concerns/accountable.rb

@@ -1,28 +1,19 @@
 module Accountable
   extend ActiveSupport::Concern
 
-  ASSET_TYPES = %w[ Account::Depository Account::Investment Account::Crypto Account::OtherAsset Account::Property Account::Vehicle ]
-  LIABILITY_TYPES = %w[ Account::Credit Account::Loan Account::OtherLiability ]
+  ASSET_TYPES = %w[ Depository Investment Crypto Property Vehicle OtherAsset ]
+  LIABILITY_TYPES = %w[ CreditCard Loan OtherLiability ]
   TYPES = ASSET_TYPES + LIABILITY_TYPES
 
   def self.from_type(type)
-    return nil unless types.include?(type) || TYPES.include?(type)
-    "Account::#{type.demodulize}".constantize
+    return nil unless TYPES.include?(type)
+    type.constantize
   end
 
   def self.by_classification
     { assets: ASSET_TYPES, liabilities: LIABILITY_TYPES }
   end
 
-  def self.types(classification = nil)
-    types = classification ? (classification.to_sym == :asset ? ASSET_TYPES : LIABILITY_TYPES) : TYPES
-    types.map { |type| type.demodulize }
-  end
-
-  def self.classification(type)
-    ASSET_TYPES.include?(type) ? :asset : :liability
-  end
-
   included do
     has_one :account, as: :accountable, touch: true
   end

app/models/concerns/monetizable.rb

@@ -6,7 +6,7 @@ module Monetizable
         fields.each do |field|
           define_method("#{field}_money") do
             value = self.send(field)
-            value.nil? ? nil : Money.new(value, currency)
+            value.nil? ? nil : Money.new(value, currency || Money.default_currency)
           end
         end
       end

app/models/concerns/providable.rb

@@ -7,7 +7,13 @@ module Providable
 
   class_methods do
     def exchange_rates_provider
-      Provider::Synth.new
+      api_key = ENV["SYNTH_API_KEY"]
+
+      if api_key.present?
+        Provider::Synth.new api_key
+      else
+        nil
+      end
     end
 
     def git_repository_provider

app/models/credit_card.rb

@@ -0,0 +1,3 @@
+class CreditCard < ApplicationRecord
+  include Accountable
+end

app/models/crypto.rb

@@ -0,0 +1,3 @@
+class Crypto < ApplicationRecord
+  include Accountable
+end

app/models/demo/generator.rb

@@ -0,0 +1,284 @@
+class Demo::Generator
+  COLORS = %w[#e99537 #4da568 #6471eb #db5a54 #df4e92 #c44fe9 #eb5429 #61c9ea #805dee #6ad28a]
+
+  def initialize
+    @family = reset_family!
+  end
+
+  def reset_and_clear_data!
+    clear_data!
+    create_user!
+
+    puts "user reset"
+  end
+
+  def reset_data!
+    clear_data!
+    create_user!
+
+    puts "user reset"
+
+    create_tags!
+    create_categories!
+    create_merchants!
+
+    puts "tags, categories, merchants created"
+
+    create_credit_card_account!
+    create_checking_account!
+    create_savings_account!
+
+    create_investment_account!
+    create_house_and_mortgage!
+    create_car_and_loan!
+
+    puts "accounts created"
+
+    family.sync
+
+    puts "balances synced"
+    puts "Demo data loaded successfully!"
+  end
+
+  private
+
+    attr_reader :family
+
+    def reset_family!
+      family_id = "d99e3c6e-d513-4452-8f24-dc263f8528c0" # deterministic demo id
+
+      family = Family.find_by(id: family_id)
+      family.destroy! if family
+
+      Family.create!(id: family_id, name: "Demo Family").tap(&:reload)
+    end
+
+    def clear_data!
+      ExchangeRate.destroy_all
+    end
+
+    def create_user!
+      family.users.create! \
+        email: "user@maybe.local",
+        first_name: "Demo",
+        last_name: "User",
+        password: "password"
+    end
+
+    def create_tags!
+      [ "Trips", "Emergency Fund", "Demo Tag" ].each do |tag|
+        family.tags.create!(name: tag)
+      end
+    end
+
+    def create_categories!
+      categories = [ "Income", "Food & Drink", "Entertainment", "Travel",
+                    "Personal Care", "General Services", "Auto & Transport",
+                    "Rent & Utilities", "Home Improvement", "Shopping" ]
+
+      categories.each do |category|
+        family.categories.create!(name: category, color: COLORS.sample)
+      end
+    end
+
+    def create_merchants!
+      merchants = [ "Amazon", "Starbucks", "McDonald's", "Target", "Costco",
+                   "Home Depot", "Shell", "Whole Foods", "Walgreens", "Nike",
+                   "Uber", "Netflix", "Spotify", "Delta Airlines", "Airbnb", "Sephora" ]
+
+      merchants.each do |merchant|
+        family.merchants.create!(name: merchant, color: COLORS.sample)
+      end
+    end
+
+    def create_credit_card_account!
+      cc = family.accounts.create! \
+        accountable: CreditCard.new,
+        name: "Chase Credit Card",
+        balance: 2300,
+        institution: family.institutions.find_or_create_by(name: "Chase")
+
+      50.times do
+        merchant = random_family_record(Merchant)
+        create_transaction! \
+          account: cc,
+          name: merchant.name,
+          amount: Faker::Number.positive(to: 200),
+          tags: [ tag_for_merchant(merchant) ],
+          category: category_for_merchant(merchant),
+          merchant: merchant
+      end
+
+      5.times do
+        create_transaction! \
+          account: cc,
+          amount: Faker::Number.negative(from: -1000),
+          name: "CC Payment"
+      end
+    end
+
+    def create_checking_account!
+      checking = family.accounts.create! \
+        accountable: Depository.new,
+        name: "Chase Checking",
+        balance: 15000,
+        institution: family.institutions.find_or_create_by(name: "Chase")
+
+      10.times do
+        create_transaction! \
+          account: checking,
+          name: "Expense",
+          amount: Faker::Number.positive(from: 100, to: 1000)
+      end
+
+      10.times do
+        create_transaction! \
+          account: checking,
+          amount: Faker::Number.negative(from: -2000),
+          name: "Income",
+          category: income_category
+      end
+    end
+
+    def create_savings_account!
+      savings = family.accounts.create! \
+        accountable: Depository.new,
+        name: "Demo Savings",
+        balance: 40000,
+        subtype: "savings",
+        institution: family.institutions.find_or_create_by(name: "Chase")
+
+      income_category = categories.find { |c| c.name == "Income" }
+      income_tag = tags.find { |t| t.name == "Emergency Fund" }
+
+      20.times do
+        create_transaction! \
+          account: savings,
+          amount: Faker::Number.negative(from: -2000),
+          tags: [ income_tag ],
+          category: income_category,
+          name: "Income"
+      end
+    end
+
+    def create_investment_account!
+      account = family.accounts.create! \
+        accountable: Investment.new,
+        name: "Robinhood",
+        balance: 100000,
+        institution: family.institutions.find_or_create_by(name: "Robinhood")
+
+      create_valuation!(account, 2.years.ago.to_date, 60000)
+      create_valuation!(account, 1.year.ago.to_date, 70000)
+      create_valuation!(account, 3.months.ago.to_date, 92000)
+    end
+
+    def create_house_and_mortgage!
+      house = family.accounts.create! \
+        accountable: Property.new,
+        name: "123 Maybe Way",
+        balance: 560000
+
+      create_valuation!(house, 3.years.ago.to_date, 520000)
+      create_valuation!(house, 2.years.ago.to_date, 540000)
+      create_valuation!(house, 1.years.ago.to_date, 550000)
+
+      family.accounts.create! \
+        accountable: Loan.new,
+        name: "Mortgage",
+        balance: 495000
+    end
+
+    def create_car_and_loan!
+      family.accounts.create! \
+        accountable: Vehicle.new,
+        name: "Honda Accord",
+        balance: 18000
+
+      family.accounts.create! \
+        accountable: Loan.new,
+        name: "Car Loan",
+        balance: 8000
+    end
+
+    def create_transaction!(attributes = {})
+      entry_attributes = attributes.except(:category, :tags, :merchant)
+      transaction_attributes = attributes.slice(:category, :tags, :merchant)
+
+      entry_defaults = {
+        date: Faker::Number.between(from: 0, to: 90).days.ago.to_date,
+        currency: "USD",
+        entryable: Account::Transaction.new(transaction_attributes)
+      }
+
+      Account::Entry.create! entry_defaults.merge(entry_attributes)
+    end
+
+    def create_valuation!(account, date, amount)
+      Account::Entry.create! \
+        account: account,
+        date: date,
+        amount: amount,
+        currency: "USD",
+        entryable: Account::Valuation.new
+    end
+
+    def random_family_record(model)
+      family_records = model.where(family_id: family.id)
+      model.offset(rand(family_records.count)).first
+    end
+
+    def category_for_merchant(merchant)
+      mapping = {
+        "Amazon" => "Shopping",
+        "Starbucks" => "Food & Drink",
+        "McDonald's" => "Food & Drink",
+        "Target" => "Shopping",
+        "Costco" => "Food & Drink",
+        "Home Depot" => "Home Improvement",
+        "Shell" => "Auto & Transport",
+        "Whole Foods" => "Food & Drink",
+        "Walgreens" => "Personal Care",
+        "Nike" => "Shopping",
+        "Uber" => "Auto & Transport",
+        "Netflix" => "Entertainment",
+        "Spotify" => "Entertainment",
+        "Delta Airlines" => "Travel",
+        "Airbnb" => "Travel",
+        "Sephora" => "Personal Care"
+      }
+
+      categories.find { |c| c.name == mapping[merchant.name] }
+    end
+
+    def tag_for_merchant(merchant)
+      mapping = {
+        "Delta Airlines" => "Trips",
+        "Airbnb" => "Trips"
+      }
+
+      tag_from_merchant = tags.find { |t| t.name == mapping[merchant.name] }
+
+      tag_from_merchant || tags.find { |t| t.name == "Demo Tag" }
+    end
+
+    def merchants
+      @merchants ||= family.merchants
+    end
+
+    def categories
+      @categories ||= family.categories
+    end
+
+    def tags
+      @tags ||= family.tags
+    end
+
+    def income_tag
+      @income_tag ||= tags.find { |t| t.name == "Emergency Fund" }
+    end
+
+    def income_category
+      @income_category ||= categories.find { |c| c.name == "Income" }
+    end
+end

app/models/depository.rb

@@ -0,0 +1,3 @@
+class Depository < ApplicationRecord
+  include Accountable
+end

app/models/exchange_rate.rb

@@ -1,29 +1,29 @@
 class ExchangeRate < ApplicationRecord
   include Provided
 
-  validates :base_currency, :converted_currency, presence: true
+  validates :from_currency, :to_currency, :date, :rate, presence: true
 
   class << self
-    def find_rate(from:, to:, date:)
-      find_by \
-        base_currency: Money::Currency.new(from).iso_code,
-        converted_currency: Money::Currency.new(to).iso_code,
+    def find_rate(from:, to:, date:, cache: true)
+      result = find_by \
+        from_currency: from,
+        to_currency: to,
         date: date
+
+      result || fetch_rate_from_provider(from:, to:, date:, cache:)
     end
 
-    def find_rate_or_fetch(from:, to:, date:)
-      find_rate(from:, to:, date:) || fetch_rate_from_provider(from:, to:, date:)&.tap(&:save!)
-    end
+    def find_rates(from:, to:, start_date:, end_date: Date.current, cache: true)
+      rates = self.where(from_currency: from, to_currency: to, date: start_date..end_date).to_a
+      all_dates = (start_date..end_date).to_a.to_set
+      existing_dates = rates.map(&:date).to_set
+      missing_dates = all_dates - existing_dates
 
-    def get_rates(from, to, dates)
-      where(base_currency: from, converted_currency: to, date: dates).order(:date)
-    end
+      if missing_dates.any?
+        rates += fetch_rates_from_provider(from:, to:, dates: missing_dates, cache:)
+      end
 
-    def convert(value:, from:, to:, date:)
-      rate = ExchangeRate.find_by(base_currency: from, converted_currency: to, date:)
-      raise "Conversion from: #{from} to: #{to} on: #{date} not found" unless rate
-
-      value * rate.rate
+      rates
     end
   end
 end

app/models/exchange_rate/provided.rb

@@ -1,25 +1,38 @@
 module ExchangeRate::Provided
   extend ActiveSupport::Concern
+
   include Providable
 
   class_methods do
     private
-      def fetch_rate_from_provider(from:, to:, date:)
-        return nil unless exchange_rates_provider.configured?
+
+      def fetch_rates_from_provider(from:, to:, dates:, cache: false)
+        return [] unless exchange_rates_provider.present?
+
+        dates.map do |date|
+          fetch_rate_from_provider from:, to:, date:, cache:
+        end.compact
+      end
+
+      def fetch_rate_from_provider(from:, to:, date:, cache: false)
+        return nil unless exchange_rates_provider.present?
 
         response = exchange_rates_provider.fetch_exchange_rate \
-          from: Money::Currency.new(from).iso_code,
-          to: Money::Currency.new(to).iso_code,
+          from: from,
+          to: to,
           date: date
 
         if response.success?
-          ExchangeRate.new \
-            base_currency: from,
-            converted_currency: to,
+          rate = ExchangeRate.new \
+            from_currency: from,
+            to_currency: to,
             rate: response.rate,
             date: date
+
+          rate.save! if cache
+          rate
         else
-          raise response.error
+          nil
         end
       end
   end

app/models/family.rb

@@ -4,22 +4,23 @@ class Family < ApplicationRecord
   has_many :accounts, dependent: :destroy
   has_many :institutions, dependent: :destroy
   has_many :transactions, through: :accounts
+  has_many :entries, through: :accounts
   has_many :imports, through: :accounts
-  has_many :transaction_categories, dependent: :destroy, class_name: "Transaction::Category"
-  has_many :transaction_merchants, dependent: :destroy, class_name: "Transaction::Merchant"
+  has_many :categories, dependent: :destroy
+  has_many :merchants, dependent: :destroy
 
   def snapshot(period = Period.all)
     query = accounts.active.joins(:balances)
-      .where("account_balances.currency = ?", self.currency)
-      .select(
-        "account_balances.currency",
-        "account_balances.date",
-        "SUM(CASE WHEN accounts.classification = 'liability' THEN account_balances.balance ELSE 0 END) AS liabilities",
-        "SUM(CASE WHEN accounts.classification = 'asset' THEN account_balances.balance ELSE 0 END) AS assets",
-        "SUM(CASE WHEN accounts.classification = 'asset' THEN account_balances.balance WHEN accounts.classification = 'liability' THEN -account_balances.balance ELSE 0 END) AS net_worth",
-      )
-      .group("account_balances.date, account_balances.currency")
-      .order("account_balances.date")
+              .where("account_balances.currency = ?", self.currency)
+              .select(
+                "account_balances.currency",
+                "account_balances.date",
+                "SUM(CASE WHEN accounts.classification = 'liability' THEN account_balances.balance ELSE 0 END) AS liabilities",
+                "SUM(CASE WHEN accounts.classification = 'asset' THEN account_balances.balance ELSE 0 END) AS assets",
+                "SUM(CASE WHEN accounts.classification = 'asset' THEN account_balances.balance WHEN accounts.classification = 'liability' THEN -account_balances.balance ELSE 0 END) AS net_worth",
+              )
+              .group("account_balances.date, account_balances.currency")
+              .order("account_balances.date")
 
     query = query.where("account_balances.date >= ?", period.date_range.begin) if period.date_range.begin
     query = query.where("account_balances.date <= ?", period.date_range.end) if period.date_range.end
@@ -34,16 +35,18 @@ class Family < ApplicationRecord
 
   def snapshot_account_transactions
     period = Period.last_30_days
-    results = accounts.active.joins(:transactions)
-      .select(
-        "accounts.*",
-        "COALESCE(SUM(amount) FILTER (WHERE amount > 0), 0) AS spending",
-        "COALESCE(SUM(-amount) FILTER (WHERE amount < 0), 0) AS income"
-      )
-      .where("transactions.date >= ?", period.date_range.begin)
-      .where("transactions.date <= ?", period.date_range.end)
-      .group("id")
-      .to_a
+    results = accounts.active.joins(:entries)
+                      .select(
+                        "accounts.*",
+                        "COALESCE(SUM(account_entries.amount) FILTER (WHERE account_entries.amount > 0), 0) AS spending",
+                        "COALESCE(SUM(-account_entries.amount) FILTER (WHERE account_entries.amount < 0), 0) AS income"
+                      )
+                      .where("account_entries.date >= ?", period.date_range.begin)
+                      .where("account_entries.date <= ?", period.date_range.end)
+                      .where("account_entries.marked_as_transfer = ?", false)
+                      .where("account_entries.entryable_type = ?", "Account::Transaction")
+                      .group("id")
+                      .to_a
 
     results.each do |r|
       r.define_singleton_method(:savings_rate) do
@@ -59,7 +62,8 @@ class Family < ApplicationRecord
   end
 
   def snapshot_transactions
-    rolling_totals = Transaction.daily_rolling_totals(transactions, period: Period.last_30_days, currency: self.currency)
+    candidate_entries = entries.account_transactions.without_transfers
+    rolling_totals = Account::Entry.daily_rolling_totals(candidate_entries, self.currency, period: Period.last_30_days)
 
     spending = []
     income = []
@@ -88,23 +92,19 @@ class Family < ApplicationRecord
     }
   end
 
-  def effective_start_date
-    accounts.active.joins(:balances).minimum("account_balances.date") || Date.current
-  end
-
   def net_worth
     assets - liabilities
   end
 
   def assets
-    Money.new(accounts.active.assets.map { |account| account.balance_money.exchange_to(currency) || 0 }.sum, currency)
+    Money.new(accounts.active.assets.map { |account| account.balance_money.exchange_to(currency, fallback_rate: 0) }.sum, currency)
   end
 
   def liabilities
-    Money.new(accounts.active.liabilities.map { |account| account.balance_money.exchange_to(currency) || 0 }.sum, currency)
+    Money.new(accounts.active.liabilities.map { |account| account.balance_money.exchange_to(currency, fallback_rate: 0) }.sum, currency)
   end
 
-  def sync_accounts
-    accounts.each { |account| account.sync_later if account.can_sync? }
+  def sync(start_date: nil)
+    accounts.active.sync(start_date: start_date)
   end
 end

app/models/import.rb

@@ -38,7 +38,7 @@ class Import < ApplicationRecord
   end
 
   def get_selected_header_for_field(field)
-    column_mappings&.dig(field) || field.key
+    column_mappings&.dig(field.key) || field.key
   end
 
   def update_csv!(row_idx:, col_idx:, value:)
@@ -111,7 +111,7 @@ class Import < ApplicationRecord
     end
 
     def generate_transactions
-      transactions = []
+      transaction_entries = []
       category_cache = {}
       tag_cache = {}
 
@@ -124,20 +124,19 @@ class Import < ApplicationRecord
           tags << tag_cache[tag_string] ||= account.family.tags.find_or_initialize_by(name: tag_string)
         end
 
-        category = category_cache[category_name] ||= account.family.transaction_categories.find_or_initialize_by(name: category_name) if category_name.present?
+        category = category_cache[category_name] ||= account.family.categories.find_or_initialize_by(name: category_name) if category_name.present?
 
-        txn = account.transactions.build \
+        entry = account.entries.build \
           name: row["name"].presence || FALLBACK_TRANSACTION_NAME,
           date: Date.iso8601(row["date"]),
-          category: category,
-          tags: tags,
-          amount: BigDecimal(row["amount"]) * -1, # User inputs amounts with opposite signage of our internal representation
-          currency: account.currency
+          currency: account.currency,
+          amount: BigDecimal(row["amount"]) * -1,
+          entryable: Account::Transaction.new(category: category, tags: tags)
 
-        transactions << txn
+        transaction_entries << entry
       end
 
-      transactions
+      transaction_entries
     end
 
     def create_expected_fields

app/models/investment.rb

@@ -1,4 +1,4 @@
-class Account::Investment < ApplicationRecord
+class Investment < ApplicationRecord
   include Accountable
 
   SUBTYPES = [

app/models/loan.rb

@@ -0,0 +1,3 @@
+class Loan < ApplicationRecord
+  include Accountable
+end

app/models/merchant.rb

@@ -1,5 +1,5 @@
-class Transaction::Merchant < ApplicationRecord
-  has_many :transactions, dependent: :nullify
+class Merchant < ApplicationRecord
+  has_many :transactions, dependent: :nullify, class_name: "Account::Transaction"
   belongs_to :family
 
   validates :name, :color, :family, presence: true

app/models/other_asset.rb

@@ -0,0 +1,3 @@
+class OtherAsset < ApplicationRecord
+  include Accountable
+end

app/models/other_liability.rb

@@ -0,0 +1,3 @@
+class OtherLiability < ApplicationRecord
+  include Accountable
+end

app/models/property.rb

@@ -0,0 +1,3 @@
+class Property < ApplicationRecord
+  include Accountable
+end

app/models/provider/synth.rb

@@ -1,12 +1,8 @@
 class Provider::Synth
   include Retryable
 
-  def initialize(api_key = ENV["SYNTH_API_KEY"])
-    @api_key = api_key || ENV["SYNTH_API_KEY"]
-  end
-
-  def configured?
-    @api_key.present?
+  def initialize(api_key)
+    @api_key = api_key
   end
 
   def fetch_exchange_rate(from:, to:, date:)

app/models/tag.rb

@@ -1,7 +1,7 @@
 class Tag < ApplicationRecord
   belongs_to :family
   has_many :taggings, dependent: :destroy
-  has_many :transactions, through: :taggings, source: :taggable, source_type: "Transaction"
+  has_many :transactions, through: :taggings, source: :taggable, source_type: "Account::Transaction"
 
   validates :name, presence: true, uniqueness: { scope: :family }
 

app/models/time_series/trend.rb

@@ -1,16 +1,15 @@
 class TimeSeries::Trend
   include ActiveModel::Validations
 
-  attr_reader :current, :previous
-
-  delegate :favorable_direction, to: :series
+  attr_reader :current, :previous, :favorable_direction
 
   validate :values_must_be_of_same_type, :values_must_be_of_known_type
 
-  def initialize(current:, previous:, series: nil)
+  def initialize(current:, previous:, series: nil, favorable_direction: nil)
     @current = current
     @previous = previous
     @series = series
+    @favorable_direction = get_favorable_direction(favorable_direction)
 
     validate!
   end
@@ -25,6 +24,17 @@ class TimeSeries::Trend
     end.inquiry
   end
 
+  def color
+    case direction
+    when "up"
+      favorable_direction.down? ? red_hex : green_hex
+    when "down"
+      favorable_direction.down? ? green_hex : red_hex
+    else
+      gray_hex
+    end
+  end
+
   def value
     if previous.nil?
       current.is_a?(Money) ? Money.new(0) : 0
@@ -56,8 +66,21 @@ class TimeSeries::Trend
   end
 
   private
+
     attr_reader :series
 
+    def red_hex
+      "#F13636" # red-500
+    end
+
+    def green_hex
+      "#10A861" # green-600
+    end
+
+    def gray_hex
+      "#737373" # gray-500
+    end
+
     def values_must_be_of_same_type
       unless current.class == previous.class || [ previous, current ].any?(&:nil?)
         errors.add :current, "must be of the same type as previous"
@@ -90,4 +113,9 @@ class TimeSeries::Trend
         obj
       end
     end
+
+    def get_favorable_direction(favorable_direction)
+      direction = favorable_direction.presence || series&.favorable_direction
+      (direction.presence_in(TimeSeries::DIRECTIONS) || "up").inquiry
+    end
 end

app/models/transaction.rb

@@ -1,107 +0,0 @@
-class Transaction < ApplicationRecord
-  include Monetizable
-
-  monetize :amount
-
-  belongs_to :account
-  belongs_to :category, optional: true
-  belongs_to :merchant, optional: true
-  has_many :taggings, as: :taggable, dependent: :destroy
-  has_many :tags, through: :taggings
-  accepts_nested_attributes_for :taggings, allow_destroy: true
-
-  validates :name, :date, :amount, :account, presence: true
-
-  scope :ordered, -> { order(date: :desc) }
-  scope :active, -> { where(excluded: false) }
-  scope :inflows, -> { where("amount <= 0") }
-  scope :outflows, -> { where("amount > 0") }
-  scope :by_name, ->(name) { where("transactions.name ILIKE ?", "%#{name}%") }
-  scope :with_categories, ->(categories) { joins(:category).where(transaction_categories: { name: categories }) }
-  scope :with_accounts, ->(accounts) { joins(:account).where(accounts: { name: accounts }) }
-  scope :with_account_ids, ->(account_ids) { joins(:account).where(accounts: { id: account_ids }) }
-  scope :with_merchants, ->(merchants) { joins(:merchant).where(transaction_merchants: { name: merchants }) }
-  scope :on_or_after_date, ->(date) { where("transactions.date >= ?", date) }
-  scope :on_or_before_date, ->(date) { where("transactions.date <= ?", date) }
-  scope :with_converted_amount, ->(currency = Current.family.currency) {
-    # Join with exchange rates to convert the amount to the given currency
-    # If no rate is available, exclude the transaction from the results
-    select(
-      "transactions.*",
-      "transactions.amount * COALESCE(er.rate, 1) AS converted_amount"
-    )
-      .joins(sanitize_sql_array([ "LEFT JOIN exchange_rates er ON transactions.date = er.date AND transactions.currency = er.base_currency AND er.converted_currency = ?", currency ]))
-      .where("er.rate IS NOT NULL OR transactions.currency = ?", currency)
-  }
-
-  def inflow?
-    amount <= 0
-  end
-
-  def outflow?
-    amount > 0
-  end
-
-  def sync_account_later
-    if destroyed?
-      sync_start_date = previous_transaction_date
-    else
-      sync_start_date = [ date_previously_was, date ].compact.min
-    end
-
-    account.sync_later(sync_start_date)
-  end
-
-  class << self
-    def daily_totals(transactions, period: Period.last_30_days, currency: Current.family.currency)
-      # Sum spending and income for each day in the period with the given currency
-      select(
-        "gs.date",
-        "COALESCE(SUM(converted_amount) FILTER (WHERE converted_amount > 0), 0) AS spending",
-        "COALESCE(SUM(-converted_amount) FILTER (WHERE converted_amount < 0), 0) AS income"
-      )
-        .from(transactions.with_converted_amount(currency), :t)
-        .joins(sanitize_sql([ "RIGHT JOIN generate_series(?, ?, interval '1 day') AS gs(date) ON t.date = gs.date", period.date_range.first, period.date_range.last ]))
-        .group("gs.date")
-    end
-
-    def daily_rolling_totals(transactions, period: Period.last_30_days, currency: Current.family.currency)
-      # Extend the period to include the rolling window
-      period_with_rolling = period.extend_backward(period.date_range.count.days)
-
-      # Aggregate the rolling sum of spending and income based on daily totals
-      rolling_totals = from(daily_totals(transactions, period: period_with_rolling, currency: currency))
-                         .select(
-                           "*",
-                           sanitize_sql_array([ "SUM(spending) OVER (ORDER BY date RANGE BETWEEN INTERVAL ? PRECEDING AND CURRENT ROW) as rolling_spend", "#{period.date_range.count} days" ]),
-                           sanitize_sql_array([ "SUM(income) OVER (ORDER BY date RANGE BETWEEN INTERVAL ? PRECEDING AND CURRENT ROW) as rolling_income", "#{period.date_range.count} days" ])
-                         )
-                         .order("date")
-
-      # Trim the results to the original period
-      select("*").from(rolling_totals).where("date >= ?", period.date_range.first)
-    end
-
-    def search(params)
-      query = all
-      query = query.by_name(params[:search]) if params[:search].present?
-      query = query.with_categories(params[:categories]) if params[:categories].present?
-      query = query.with_accounts(params[:accounts]) if params[:accounts].present?
-      query = query.with_account_ids(params[:account_ids]) if params[:account_ids].present?
-      query = query.with_merchants(params[:merchants]) if params[:merchants].present?
-      query = query.on_or_after_date(params[:start_date]) if params[:start_date].present?
-      query = query.on_or_before_date(params[:end_date]) if params[:end_date].present?
-      query
-    end
-  end
-
-  private
-
-    def previous_transaction_date
-      self.account
-          .transactions
-          .where("date < ?", date)
-          .order(date: :desc)
-          .first&.date
-    end
-end

app/models/valuation.rb

@@ -1,13 +0,0 @@
-class Valuation < ApplicationRecord
-  include Monetizable
-
-  belongs_to :account
-  validates :account, :date, :value, presence: true
-  monetize :value
-
-  scope :in_period, ->(period) { period.date_range.nil? ? all : where(date: period.date_range) }
-
-  def self.to_series
-    TimeSeries.from_collection all, :value_money
-  end
-end

app/models/vehicle.rb

@@ -0,0 +1,3 @@
+class Vehicle < ApplicationRecord
+  include Accountable
+end

app/views/account/entries/_entry.html.erb

@@ -0,0 +1,4 @@
+<%# locals: (entry:, **opts) %>
+<%= turbo_frame_tag dom_id(entry) do %>
+  <%= render permitted_entryable_partial_path(entry, entry.entryable_name_short), entry: entry, **opts %>
+<% end %>

app/views/account/entries/_entry_group.html.erb

@@ -0,0 +1,21 @@
+<%# locals: (date:, entries:, selectable: true, **opts) %>
+<div id="entry-group-<%= date %>" class="bg-gray-25 rounded-xl p-1 w-full" data-bulk-select-target="group">
+  <div class="py-2 px-4 flex items-center justify-between font-medium text-xs text-gray-500">
+    <div class="flex pl-0.5 items-center gap-4">
+      <% if selectable %>
+        <%= check_box_tag "#{date}_entries_selection",
+                          class: ["maybe-checkbox maybe-checkbox--light", "hidden": entries.size == 0],
+                          id: "selection_entry_#{date}",
+                          data: { action: "bulk-select#toggleGroupSelection" } %>
+      <% end %>
+
+      <%= tag.span "#{date.strftime('%b %d, %Y')} · #{entries.size}" %>
+    </div>
+
+    <%= totals_by_currency(collection: entries, money_method: :amount_money, negate: true) %>
+  </div>
+  <div class="bg-white shadow-xs rounded-md border border-alpha-black-25 divide-y divide-alpha-black-50">
+    <%= render entries.reject { |e| e.transfer_id.present? }, selectable:, **opts %>
+    <%= render transfer_entries(entries), selectable:, **opts %>
+  </div>
+</div>

app/views/account/entries/_loading.html.erb

@@ -0,0 +1,5 @@
+<div class="bg-white space-y-4 p-5 border border-alpha-black-25 rounded-xl shadow-xs">
+  <div class="p-5 flex justify-center items-center">
+    <%= tag.p t(".loading"), class: "text-gray-500 animate-pulse text-sm" %>
+  </div>
+</div>

app/views/account/entries/_ruler.html.erb

@@ -0,0 +1 @@
+<div class="h-px bg-alpha-black-50 ml-16 mr-4"></div>

app/views/account/entries/_selection_bar.html.erb

@@ -0,0 +1,45 @@
+<div class="fixed bottom-6 z-10 flex items-center justify-between rounded-xl bg-gray-900 px-4 text-sm text-white w-[420px] py-1.5">
+  <div class="flex items-center gap-2">
+    <%= check_box_tag "entry_selection", 1, true, class: "maybe-checkbox maybe-checkbox--dark", data: { action: "bulk-select#deselectAll" } %>
+
+    <p data-bulk-select-target="selectionBarText"></p>
+  </div>
+
+  <div class="flex items-center gap-1 text-gray-500">
+    <%= turbo_frame_tag "bulk_transaction_edit_drawer" %>
+
+    <%= form_with url: mark_transfers_transactions_path,
+                  builder: ActionView::Helpers::FormBuilder,
+                  scope: "bulk_update",
+                  data: {
+                    turbo_frame: "_top",
+                    turbo_confirm: {
+                      title: t(".mark_transfers"),
+                      body: t(".mark_transfers_message"),
+                      accept: t(".mark_transfers_confirm"),
+                    }
+                  } do |f| %>
+      <button id="bulk-transfer-btn"
+              type="button"
+              data-bulk-select-scope-param="bulk_update"
+              data-action="bulk-select#submitBulkRequest"
+              class="p-1.5 group hover:bg-gray-700 flex items-center justify-center rounded-md"
+              title="Mark as transfer">
+        <%= lucide_icon "arrow-right-left", class: "w-5 group-hover:text-white" %>
+      </button>
+    <% end %>
+
+    <%= link_to bulk_edit_transactions_path,
+                class: "p-1.5 group hover:bg-gray-700 flex items-center justify-center rounded-md",
+                title: "Edit",
+                data: { turbo_frame: "bulk_transaction_edit_drawer" } do %>
+      <%= lucide_icon "pencil-line", class: "w-5 group-hover:text-white" %>
+    <% end %>
+
+    <%= form_with url: bulk_delete_transactions_path, builder: ActionView::Helpers::FormBuilder, data: { turbo_confirm: true, turbo_frame: "_top" } do %>
+      <button type="button" data-bulk-select-scope-param="bulk_delete" data-action="bulk-select#submitBulkRequest" class="p-1.5 group hover:bg-gray-700 flex items-center justify-center rounded-md" title="Delete">
+        <%= lucide_icon "trash-2", class: "w-5 group-hover:text-white" %>
+      </button>
+    <% end %>
+  </div>
+</div>

app/views/account/entries/edit.html.erb

@@ -0,0 +1,3 @@
+<%= turbo_frame_tag dom_id(@entry) do %>
+  <%= render permitted_entryable_partial_path(@entry, "edit"), entry: @entry %>
+<% end %>

app/views/account/entries/entryables/transaction/_show.html.erb

@@ -0,0 +1,123 @@
+<%# locals: (entry:) %>
+
+<% transaction, account = entry.account_transaction, entry.account %>
+
+<%= drawer do %>
+  <div>
+    <header class="mb-4 space-y-1">
+      <div class="flex items-center gap-4">
+        <h3 class="font-medium">
+          <span class="text-2xl"><%= format_money -entry.amount_money %></span>
+          <span class="text-lg text-gray-500"><%= entry.currency %></span>
+        </h3>
+
+        <% if entry.marked_as_transfer? %>
+          <%= lucide_icon "arrow-left-right", class: "text-gray-500 mt-1 w-5 h-5" %>
+        <% end %>
+      </div>
+
+      <span class="text-sm text-gray-500"><%= entry.date.strftime("%A %d %B") %></span>
+    </header>
+
+    <div class="space-y-2">
+      <details class="group space-y-2" open>
+        <summary class="flex list-none items-center justify-between rounded-xl px-3 py-2 text-xs font-medium uppercase text-gray-500 bg-gray-25 focus-visible:outline-none">
+          <h4><%= t(".overview") %></h4>
+          <%= lucide_icon "chevron-down", class: "group-open:transform group-open:rotate-180 text-gray-500 w-5" %>
+        </summary>
+
+        <div class="pb-6">
+          <%= form_with model: [account, entry], url: account_entry_path(account, entry), html: { data: { controller: "auto-submit-form" } } do |f| %>
+            <div class="space-y-2">
+              <%= f.text_field :name, label: t(".name_label"), "data-auto-submit-form-target": "auto" %>
+              <% unless entry.marked_as_transfer? %>
+                <div class="flex space-x-2">
+                  <div>
+                    <%= f.select :nature, [["Expense", "expense"], ["Income", "income"]], { label: t(".nature"), selected: entry.amount.negative? ? "income" : "expense" }, "data-auto-submit-form-target": "auto" %>
+                  </div>
+                  <div class="flex-grow">
+                    <%= f.number_field :amount, value: entry.amount.abs, label: t(".amount"), step: "0.01", "data-auto-submit-form-target": "auto", "data-autosubmit-trigger-event": "change" %>
+                  </div>
+                </div>
+              <% end %>
+              <%= f.date_field :date, label: t(".date_label"), max: Date.current, "data-auto-submit-form-target": "auto" %>
+
+              <%= f.fields_for :entryable do |ef| %>
+                <% unless entry.marked_as_transfer? %>
+                  <%= ef.collection_select :category_id, selectable_categories, :id, :name, { prompt: t(".category_placeholder"), label: t(".category_label"), class: "text-gray-400" }, "data-auto-submit-form-target": "auto" %>
+                  <%= ef.collection_select :merchant_id, selectable_merchants, :id, :name, { prompt: t(".merchant_placeholder"), label: t(".merchant_label"), class: "text-gray-400" }, "data-auto-submit-form-target": "auto" %>
+                <% end %>
+              <% end %>
+
+              <%= f.collection_select :account_id, selectable_accounts, :id, :name, { prompt: t(".account_placeholder"), label: t(".account_label"), class: "text-gray-500" }, { class: "form-field__input cursor-not-allowed text-gray-400", disabled: "disabled" } %>
+            </div>
+          <% end %>
+        </div>
+      </details>
+
+      <details class="group space-y-2" open>
+        <summary class="flex list-none items-center justify-between rounded-xl px-3 py-2 text-xs font-medium uppercase text-gray-500 bg-gray-25 focus-visible:outline-none">
+          <h4><%= t(".additional") %></h4>
+          <%= lucide_icon "chevron-down", class: "group-open:transform group-open:rotate-180 text-gray-500 w-5" %>
+        </summary>
+
+        <div class="pb-6 space-y-2">
+          <%= form_with model: [account, entry], url: account_entry_path(account, entry), html: { data: { controller: "auto-submit-form" } } do |f| %>
+
+            <%= f.fields_for :entryable do |ef| %>
+              <%= ef.select :tag_ids,
+                            options_for_select(selectable_tags, transaction.tag_ids),
+                            {
+                              multiple: true,
+                              label: t(".tags_label"),
+                              class: "placeholder:text-gray-500"
+                            },
+                            "data-auto-submit-form-target": "auto" %>
+              <%= ef.text_area :notes, label: t(".note_label"), placeholder: t(".note_placeholder"), "data-auto-submit-form-target": "auto" %>
+            <% end %>
+          <% end %>
+        </div>
+      </details>
+
+      <details class="group space-y-2" open>
+        <summary class="flex list-none items-center justify-between rounded-xl px-3 py-2 text-xs font-medium uppercase text-gray-500 bg-gray-25 focus-visible:outline-none">
+          <h4><%= t(".settings") %></h4>
+          <%= lucide_icon "chevron-down", class: "group-open:transform group-open:rotate-180 text-gray-500 w-5" %>
+        </summary>
+
+        <div class="pb-6">
+          <%= form_with model: [account, entry], url: account_entry_path(account, entry), html: { class: "p-3 space-y-3", data: { controller: "auto-submit-form" } } do |f| %>
+            <%= f.fields_for :entryable do |ef| %>
+              <div class="flex cursor-pointer items-center gap-2 justify-between">
+                <div class="text-sm space-y-1">
+                  <h4 class="text-gray-900"><%= t(".exclude_title") %></h4>
+                  <p class="text-gray-500"><%= t(".exclude_subtitle") %></p>
+                </div>
+
+                <div class="relative inline-block select-none">
+                  <%= ef.check_box :excluded, class: "sr-only peer", "data-auto-submit-form-target": "auto" %>
+                  <label for="account_entry_entryable_attributes_excluded" class="maybe-switch"></label>
+                </div>
+              </div>
+            <% end %>
+          <% end %>
+
+          <% unless entry.marked_as_transfer? %>
+            <div class="flex items-center justify-between gap-2 p-3">
+              <div class="text-sm space-y-1">
+                <h4 class="text-gray-900"><%= t(".delete_title") %></h4>
+                <p class="text-gray-500"><%= t(".delete_subtitle") %></p>
+              </div>
+
+              <%= button_to t(".delete"),
+                            account_entry_path(account, entry),
+                            method: :delete,
+                            class: "rounded-lg px-3 py-2 text-red-500 text-sm font-medium border border-alpha-black-200",
+                            data: { turbo_confirm: true, turbo_frame: "_top" } %>
+            </div>
+          <% end %>
+        </div>
+      </details>
+    </div>
+  </div>
+<% end %>

app/views/account/entries/entryables/transaction/_transaction.html.erb

@@ -0,0 +1,90 @@
+<%# locals: (entry:, selectable: true, editable: true, short: false, show_tags: false, **opts) %>
+<% transaction, account = entry.account_transaction, entry.account %>
+
+<div class="grid grid-cols-12 items-center text-gray-900 text-sm font-medium p-4">
+  <% name_col_span = entry.marked_as_transfer? ? "col-span-10" : short ? "col-span-6" : "col-span-4" %>
+  <div class="pr-10 flex items-center gap-4 <%= name_col_span %>">
+    <% if selectable %>
+      <%= check_box_tag dom_id(entry, "selection"),
+                        class: "maybe-checkbox maybe-checkbox--light",
+                        data: { id: entry.id, "bulk-select-target": "row", action: "bulk-select#toggleRowSelection" } %>
+    <% end %>
+
+    <div class="max-w-full">
+      <%= content_tag :div, class: ["flex items-center gap-2"] do %>
+        <div class="flex h-8 w-8 shrink-0 items-center justify-center rounded-full bg-gray-600/5 text-gray-600">
+          <%= entry.name[0].upcase %>
+        </div>
+
+        <div class="truncate text-gray-900">
+          <% if entry.new_record? %>
+            <%= content_tag :p, entry.name %>
+          <% else %>
+            <%= link_to entry.name,
+                        account_entry_path(account, entry),
+                        data: { turbo_frame: "drawer", turbo_prefetch: false },
+                        class: "hover:underline hover:text-gray-800" %>
+          <% end %>
+        </div>
+      <% end %>
+    </div>
+
+    <% if unconfirmed_transfer?(entry) %>
+      <% if editable %>
+        <%= form_with url: unmark_transfers_transactions_path, builder: ActionView::Helpers::FormBuilder, class: "flex items-center", data: {
+          turbo_confirm: {
+            title: t(".remove_transfer"),
+            body: t(".remove_transfer_body"),
+            accept: t(".remove_transfer_confirm"),
+          },
+          turbo_frame: "_top"
+        } do |f| %>
+          <%= f.hidden_field "bulk_update[entry_ids][]", value: entry.id %>
+          <%= f.button class: "flex items-center justify-center group", title: "Remove transfer" do %>
+            <%= lucide_icon "arrow-left-right", class: "group-hover:hidden text-gray-500 w-4 h-4" %>
+            <%= lucide_icon "unlink", class: "hidden group-hover:inline-block text-gray-900 w-4 h-4" %>
+          <% end %>
+        <% end %>
+      <% else %>
+        <%= lucide_icon "arrow-left-right", class: "text-gray-500 w-4 h-4" %>
+      <% end %>
+    <% end %>
+  </div>
+
+  <% unless entry.marked_as_transfer? %>
+    <% unless short %>
+      <div class="flex items-center gap-1 <%= show_tags ? "col-span-6" : "col-span-3" %>">
+        <% if editable %>
+          <%= render "categories/menu", transaction: transaction %>
+        <% else %>
+          <%= render "categories/badge", category: transaction.category %>
+        <% end %>
+
+        <% if show_tags %>
+          <% transaction.tags.each do |tag| %>
+            <%= render partial: "tags/badge", locals: { tag: tag } %>
+          <% end %>
+        <% end %>
+      </div>
+    <% end %>
+
+    <% unless show_tags %>
+      <%= tag.div class: short ? "col-span-4" : "col-span-3" do %>
+        <% if entry.new_record? %>
+          <%= tag.p account.name %>
+        <% else %>
+          <%= link_to account.name,
+                      account_path(account, tab: "transactions"),
+                      data: { turbo_frame: "_top" },
+                      class: "hover:underline" %>
+        <% end %>
+      <% end %>
+    <% end %>
+  <% end %>
+
+  <div class="col-span-2 ml-auto">
+    <%= content_tag :p,
+                    format_money(-entry.amount_money),
+                    class: ["text-green-600": entry.inflow?] %>
+  </div>
+</div>

app/views/account/entries/entryables/valuation/_edit.html.erb

@@ -0,0 +1 @@
+<%= render permitted_entryable_partial_path(entry, "form"), entry: entry %>

app/views/account/entries/entryables/valuation/_form.html.erb

@@ -0,0 +1,24 @@
+<%# locals: (entry:) %>
+<%= form_with model: [entry.account, entry],
+              data: { turbo_frame: "_top" },
+              url: entry.new_record? ? account_entries_path(entry.account) : account_entry_path(entry.account, entry),
+              builder: ActionView::Helpers::FormBuilder do |f| %>
+  <div class="grid grid-cols-10 p-4 items-center">
+    <div class="col-span-7 flex items-center gap-4">
+      <div class="w-8 h-8 rounded-full p-1.5 flex items-center justify-center bg-gray-500/5">
+        <%= lucide_icon("pencil-line", class: "w-4 h-4 text-gray-500") %>
+      </div>
+      <div class="w-full flex items-center justify-between gap-2">
+        <%= f.date_field :date, required: "required", max: Date.current, class: "border border-alpha-black-200 bg-white rounded-lg shadow-xs min-w-[200px] px-3 py-1.5 text-gray-900 text-sm" %>
+        <%= f.number_field :amount, required: "required", placeholder: "0.00", step: "0.01", class: "bg-white border border-alpha-black-200 rounded-lg shadow-xs text-gray-900 text-sm px-3 py-1.5 text-right" %>
+        <%= f.hidden_field :currency, value: entry.account.currency %>
+        <%= f.hidden_field :entryable_type, value: entry.entryable_type %>
+      </div>
+    </div>
+
+    <div class="col-span-3 flex gap-2 justify-end items-center">
+      <%= link_to t(".cancel"), valuation_account_entries_path(entry.account), class: "text-sm text-gray-900 hover:text-gray-800 font-medium px-3 py-1.5" %>
+      <%= f.submit class: "bg-gray-50 rounded-lg font-medium px-3 py-1.5 cursor-pointer hover:bg-gray-100 text-sm" %>
+    </div>
+  </div>
+<% end %>

app/views/account/entries/entryables/valuation/_new.html.erb

@@ -0,0 +1,2 @@
+<%= render permitted_entryable_partial_path(entry, "form"), entry: entry %>
+<div class="h-px bg-alpha-black-50 ml-20 mr-4"></div>

app/views/account/entries/entryables/valuation/_show.html.erb

@@ -0,0 +1 @@
+<%= render permitted_entryable_partial_path(@entry, "valuation"), entry: @entry %>

app/views/account/entries/entryables/valuation/_valuation.html.erb

@@ -0,0 +1,50 @@
+<%# locals: (entry:, **opts) %>
+
+<% account = entry.account %>
+
+<%= turbo_frame_tag dom_id(entry) do %>
+  <% is_oldest = entry.first_of_type? %>
+
+  <div class="p-4 grid grid-cols-10 items-center">
+    <div class="col-span-5 flex items-center gap-4">
+      <%= tag.div class: "w-8 h-8 rounded-full p-1.5 flex items-center justify-center", style: entry_style(entry, is_oldest:).html_safe do %>
+        <%= lucide_icon entry_icon(entry, is_oldest:), class: "w-4 h-4" %>
+      <% end %>
+
+      <div class="text-sm">
+        <%= tag.p entry.date, class: "text-gray-900 font-medium" %>
+        <%= tag.p is_oldest ? t(".start_balance") : t(".value_update"), class: "text-gray-500" %>
+      </div>
+    </div>
+
+    <div class="col-span-2 justify-self-end">
+      <%= tag.p format_money(entry.amount_money), class: "font-medium text-sm text-gray-900" %>
+    </div>
+
+    <div class="col-span-2 justify-self-end font-medium text-sm" style="color: <%= entry.trend.color %>">
+      <% if entry.trend.direction.flat? %>
+        <%= tag.span t(".no_change"), class: "text-gray-500" %>
+      <% else %>
+        <%= tag.span format_money(entry.trend.value) %>
+        <%= tag.span "(#{entry.trend.percent}%)" %>
+      <% end %>
+    </div>
+
+    <div class="col-span-1 justify-self-end">
+      <%= contextual_menu do %>
+        <div class="w-48 p-1 text-sm leading-6 text-gray-900 bg-white shadow-lg shrink rounded-xl ring-1 ring-gray-900/5">
+          <%= contextual_menu_modal_action_item t(".edit_entry"), edit_account_entry_path(account, entry) %>
+
+          <%= contextual_menu_destructive_item t(".delete_entry"),
+                                               account_entry_path(account, entry),
+                                               turbo_frame: "_top",
+                                               turbo_confirm: {
+                                                 title: t(".confirm_title"),
+                                                 body: t(".confirm_body_html"),
+                                                 accept: t(".confirm_accept")
+                                               } %>
+        </div>
+      <% end %>
+    </div>
+  </div>
+<% end %>

app/views/account/entries/new.html.erb

@@ -0,0 +1,3 @@
+<%= turbo_frame_tag dom_id(@entry) do %>
+  <%= render permitted_entryable_partial_path(@entry, "new"), entry: @entry %>
+<% end %>

app/views/account/entries/show.html.erb

@@ -0,0 +1 @@
+<%= render partial: permitted_entryable_partial_path(@entry, "show"), locals: { entry: @entry } %>

app/views/account/entries/transactions.html.erb

@@ -0,0 +1,29 @@
+<%= turbo_frame_tag dom_id(@account, "transactions") do %>
+  <div class="bg-white space-y-4 p-5 border border-alpha-black-25 rounded-xl shadow-xs">
+    <div class="flex justify-between items-center">
+      <h3 class="font-medium text-lg"><%= t(".transactions") %></h3>
+      <%= link_to new_transaction_path(account_id: @account),
+                  class: "flex gap-1 font-medium items-center bg-gray-50 text-gray-900 p-2 rounded-lg",
+                  data: { turbo_frame: :modal } do %>
+        <%= lucide_icon("plus", class: "w-5 h-5 text-gray-900") %>
+        <span class="text-sm"><%= t(".new") %></span>
+      <% end %>
+    </div>
+
+    <div id="transactions" data-controller="bulk-select" data-bulk-select-resource-value="<%= t(".transaction") %>">
+      <div hidden id="transaction-selection-bar" data-bulk-select-target="selectionBar">
+        <%= render "selection_bar" %>
+      </div>
+
+      <% if @transaction_entries.empty? %>
+        <p class="text-gray-500 py-4"><%= t(".no_transactions") %></p>
+      <% else %>
+        <div class="space-y-6">
+          <% @transaction_entries.group_by(&:date).each do |date, entries| %>
+            <%= render "entry_group", date:, entries: entries %>
+          <% end %>
+        </div>
+      <% end %>
+    </div>
+  </div>
+<% end %>

app/views/account/entries/valuations.html.erb

@@ -0,0 +1,35 @@
+<%= turbo_frame_tag dom_id(@account, "valuations") do %>
+  <div class="bg-white space-y-4 p-5 border border-alpha-black-25 rounded-xl shadow-xs">
+    <div class="flex items-center justify-between">
+      <%= tag.h2 t(".valuations"), class: "font-medium text-lg" %>
+      <%= link_to new_account_entry_path(@account, entryable_type: "Account::Valuation"),
+                  data: { turbo_frame: dom_id(@account.entries.account_valuations.new) },
+                  class: "flex gap-1 font-medium items-center bg-gray-50 text-gray-900 p-2 rounded-lg" do %>
+        <%= lucide_icon("plus", class: "w-5 h-5 text-gray-900") %>
+        <%= tag.span t(".new_entry"), class: "text-sm" %>
+      <% end %>
+    </div>
+
+    <div class="rounded-xl bg-gray-25 p-1">
+      <div class="grid grid-cols-10 items-center uppercase text-xs font-medium text-gray-500 px-4 py-2">
+        <%= tag.p t(".date"), class: "col-span-5" %>
+        <%= tag.p t(".value"), class: "col-span-2 justify-self-end" %>
+        <%= tag.p t(".change"), class: "col-span-2 justify-self-end" %>
+        <%= tag.div class: "col-span-1" %>
+      </div>
+
+      <div class="rounded-lg bg-white border-alpha-black-25 shadow-xs">
+        <%= turbo_frame_tag dom_id(@account.entries.account_valuations.new) %>
+
+        <% if @valuation_entries.any? %>
+          <%= render partial: "account/entries/entryables/valuation/valuation",
+                     collection: @valuation_entries,
+                     as: :entry,
+                     spacer_template: "ruler" %>
+        <% else %>
+          <p class="text-gray-500 text-sm p-4"><%= t(".no_valuations") %></p>
+        <% end %>
+      </div>
+    </div>
+  </div>
+<% end %>

app/views/account/transfers/_form.html.erb

@@ -0,0 +1,32 @@
+<%= form_with model: transfer, data: { turbo_frame: "_top" } do |f| %>
+  <section>
+    <fieldset class="bg-gray-50 rounded-lg p-1 grid grid-flow-col justify-stretch gap-x-2">
+      <%= link_to new_transaction_path(nature: "expense"), data: { turbo_frame: :modal }, class: "flex px-4 py-1 rounded-lg items-center space-x-2 justify-center text-gray-400" do %>
+        <%= lucide_icon "minus-circle", class: "w-5 h-5" %>
+        <%= tag.span t(".expense") %>
+      <% end %>
+
+      <%= link_to new_transaction_path(nature: "income"), data: { turbo_frame: :modal }, class: "flex px-4 py-1 rounded-lg items-center space-x-2 justify-center text-gray-400" do %>
+        <%= lucide_icon "plus-circle", class: "w-5 h-5" %>
+        <%= tag.span t(".income") %>
+      <% end %>
+
+      <%= tag.div class: "flex px-4 py-1 rounded-lg items-center space-x-2 justify-center text-gray-400 bg-white text-gray-800 shadow-sm" do %>
+        <%= lucide_icon "arrow-right-left", class: "w-5 h-5" %>
+        <%= tag.span t(".transfer") %>
+      <% end %>
+    </fieldset>
+  </section>
+
+  <section class="space-y-2">
+    <%= f.text_field :name, value: transfer.name, label: t(".description"), placeholder: t(".description_placeholder"), required: true %>
+    <%= f.collection_select :from_account_id, Current.family.accounts.alphabetically, :id, :name, { prompt: t(".select_account"), label: t(".from") }, required: true %>
+    <%= f.collection_select :to_account_id, Current.family.accounts.alphabetically, :id, :name, { prompt: t(".select_account"), label: t(".to") }, required: true %>
+    <%= f.money_field :amount_money, label: t(".amount"), required: true %>
+    <%= f.date_field :date, value: transfer.date, label: t(".date"), required: true, max: Date.current %>
+  </section>
+
+  <section>
+    <%= f.submit t(".submit") %>
+  </section>
+<% end %>

app/views/account/transfers/_transfer.html.erb

@@ -0,0 +1,49 @@
+<%# locals: (transfer:, selectable: true, editable: true, short: false, **opts) %>
+
+<%= turbo_frame_tag dom_id(transfer) do %>
+  <div class="grid grid-cols-12 items-center text-gray-900 text-sm font-medium p-4">
+    <div class="col-span-7 flex items-center">
+      <% if selectable %>
+        <%= check_box_tag dom_id(transfer, "selection"),
+                          disabled: true,
+                          class: "mr-3 cursor-not-allowed maybe-checkbox maybe-checkbox--light" %>
+      <% end %>
+
+      <%= tag.div class: short ? "max-w-[250px]" : "max-w-[325px]" do %>
+        <div class="flex items-center gap-2">
+          <%= circle_logo("T") %>
+
+          <%= tag.p transfer.name, class: "truncate text-gray-900" %>
+        </div>
+      <% end %>
+
+      <%= button_to account_transfer_path(transfer),
+                    method: :delete,
+                    class: "ml-2 flex items-center group/transfer hover:bg-gray-50 rounded-md p-1",
+                    data: {
+                      turbo_frame: "_top",
+                      turbo_confirm: {
+                        title: t(".remove_title"),
+                        body: t(".remove_body"),
+                        confirm: t(".remove_confirm")
+                      }
+                    } do %>
+
+        <%= lucide_icon "link-2", class: "group-hover/transfer:hidden w-4 h-4 text-gray-500" %>
+        <%= lucide_icon "unlink", class: "group-hover/transfer:inline-block hidden w-4 h-4 text-gray-500" %>
+      <% end %>
+    </div>
+
+    <% unless short %>
+      <div class="col-span-3 flex items-center gap-2">
+        <%= circle_logo(transfer.from_name[0].upcase, size: "sm") %>
+        <span class="text-gray-500 font-medium">&rarr;</span>
+        <%= circle_logo(transfer.to_name[0].upcase, size: "sm") %>
+      </div>
+    <% end %>
+
+    <div class="ml-auto <%= short ? "col-span-5" : "col-span-2" %>">
+      <%= tag.p format_money(transfer.amount_money), class: "font-medium" %>
+    </div>
+  </div>
+<% end %>