Add attribution note

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

Gemfile

@@ -72,6 +72,7 @@ gem "plaid"
 gem "rotp", "~> 6.3"
 gem "rqrcode", "~> 3.0"
 gem "activerecord-import"
+gem "rubyzip", "~> 2.3"
 
 # State machines
 gem "aasm"

Gemfile.lock

@@ -122,7 +122,7 @@ GEM
     bindex (0.8.1)
     bootsnap (1.18.6)
       msgpack (~> 1.2)
-    brakeman (7.0.2)
+    brakeman (7.1.0)
       racc
     builder (3.3.0)
     capybara (3.40.0)
@@ -672,6 +672,7 @@ DEPENDENCIES
   rubocop-rails-omakase
   ruby-lsp-rails
   ruby-openai
+  rubyzip (~> 2.3)
   selenium-webdriver
   sentry-rails
   sentry-ruby

README.md

@@ -1,50 +1,21 @@
 
-<img width="1190" alt="maybe_hero" src="https://github.com/user-attachments/assets/13fc5ef4-ce0f-4073-a163-9dbc3eb4c8e5" />
+<img width="1190" alt="maybe_hero" src="https://github.com/user-attachments/assets/5ed08763-a9ee-42b2-a436-e05038fcf573" />
 
 # Maybe: The personal finance app for everyone
 
-<b>Get
-involved: [Discord](https://link.maybe.co/discord) • [Website](https://maybefinance.com) • [Issues](https://github.com/maybe-finance/maybe/issues)</b>
-
-## Backstory
-
-We spent the better part of 2021/2022 building a personal finance + wealth
-management app called, Maybe. Very full-featured, including an "Ask an Advisor"
-feature which connected users with an actual CFP/CFA to help them with their
-finances (all included in your subscription).
-
-The business end of things didn't work out, and so we shut things down mid-2023.
-
-We spent the better part of $1,000,000 building the app (employees +
-contractors, data providers/services, infrastructure, etc.).
-
-We're now reviving the product as a fully open-source project. The goal is to
-let you run the app yourself, for free, and use it to manage your own finances
-and eventually offer a hosted version of the app for a small monthly fee.
+> [!IMPORTANT]
+> This repository is no longer actively maintained. You can read more about this in our [final release](https://github.com/maybe-finance/maybe/releases/tag/v0.6.0).
 
 ## Maybe Hosting
 
-There are 2 primary ways to use the Maybe app:
+Maybe is a fully working personal finance app that can be [self hosted with Docker](docs/hosting/docker.md).
 
-1. Managed (easiest) - we're in alpha and release invites in our Discord
-2. [Self-host with Docker](docs/hosting/docker.md)
+## Forking and Attribution
 
-## Contributing
+This repo is no longer maintained. You’re free to fork it under the AGPLv3. To stay compliant and avoid trademark issues:
 
-Before contributing, you'll likely find it helpful
-to [understand context and general vision/direction](https://github.com/maybe-finance/maybe/wiki).
-
-Once you've done that, please visit
-our [contributing guide](https://github.com/maybe-finance/maybe/blob/main/CONTRIBUTING.md)
-to get started!
-
-### Performance Issues
-
-With data-heavy apps, inevitably, there are performance issues. We've set up a public dashboard showing the problematic requests, along with the stacktraces to help debug them.
-
-Any contributions that help improve performance are very much welcome.
-
-https://oss.skylight.io/app/applications/XDpPIXEX52oi/recent/6h/endpoints
+- Be sure to include the original [AGPLv3 license](https://github.com/maybe-finance/maybe/blob/main/LICENSE) and clearly state in your README that your fork is based on Maybe Finance but is **not affiliated with or endorsed by** Maybe Finance Inc.
+- "Maybe" is a trademark of Maybe Finance Inc. and therefore, use of it is NOT allowed in forked repositories (or the logo)
 
 ## Local Development Setup
 
@@ -78,14 +49,6 @@ credentials to log in (generated by DB seed):
 
 For further instructions, see guides below.
 
-### Multi-currency support
-
-If you'd like multi-currency support, there are a few extra steps to follow.
-
-1. Sign up for an API key at [Synth](https://synthfinance.com). It's a Maybe
-   product and the free plan is sufficient for basic multi-currency support.
-2. Add your API key to your `.env` file.
-
 ### Setup Guides
 
 - [Mac dev setup guide](https://github.com/maybe-finance/maybe/wiki/Mac-Dev-Setup-Guide)
@@ -93,10 +56,6 @@ If you'd like multi-currency support, there are a few extra steps to follow.
 - [Windows dev setup guide](https://github.com/maybe-finance/maybe/wiki/Windows-Dev-Setup-Guide)
 - Dev containers - visit [this guide](https://code.visualstudio.com/docs/devcontainers/containers) to learn more
 
-## Repo Activity
-
-![Repo Activity](https://repobeats.axiom.co/api/embed/7866c9790deba0baf63ca1688b209130b306ea4e.svg "Repobeats analytics image")
-
 ## Copyright & license
 
 Maybe is distributed under

app/components/DS/alert.rb

@@ -1,4 +1,4 @@
-class AlertComponent < ViewComponent::Base
+class DS::Alert < DesignSystemComponent
   def initialize(message:, variant: :info)
     @message = message
     @variant = variant

app/components/DS/button.html.erb

@@ -1,6 +1,6 @@
 <%= container do %>
   <% if icon && (icon_position != :right) %>
-    <%= helpers.icon(icon, size: size, color: icon_color) %>
+    <%= helpers.icon(icon, size: size, color: icon_color, class: icon_classes) %>
   <% end %>
 
   <% unless icon_only? %>

app/components/DS/button.rb

@@ -2,7 +2,7 @@
 
 # An extension to `button_to` helper.  All options are passed through to the `button_to` helper with some additional
 # options available.
-class ButtonComponent < ButtonishComponent
+class DS::Button < DS::Buttonish
   attr_reader :confirm
 
   def initialize(confirm: nil, **opts)

app/components/DS/buttonish.rb

@@ -1,11 +1,11 @@
-class ButtonishComponent < ViewComponent::Base
+class DS::Buttonish < DesignSystemComponent
   VARIANTS = {
     primary: {
       container_classes: "text-inverse bg-inverse hover:bg-inverse-hover disabled:bg-gray-500 theme-dark:disabled:bg-gray-400",
       icon_classes: "fg-inverse"
     },
     secondary: {
-      container_classes: "text-secondary bg-gray-50 theme-dark:bg-gray-700 hover:bg-gray-100 theme-dark:hover:bg-gray-600 disabled:bg-gray-200 theme-dark:disabled:bg-gray-600",
+      container_classes: "text-primary bg-gray-50 theme-dark:bg-gray-700 hover:bg-gray-100 theme-dark:hover:bg-gray-600 disabled:bg-gray-200 theme-dark:disabled:bg-gray-600",
       icon_classes: "fg-primary"
     },
     destructive: {
@@ -71,7 +71,7 @@ class ButtonishComponent < ViewComponent::Base
   end
 
   def call
-    raise NotImplementedError, "ButtonishComponent is an abstract class and cannot be instantiated directly."
+    raise NotImplementedError, "Buttonish is an abstract class and cannot be instantiated directly."
   end
 
   def container_classes(override_classes = nil)

app/components/DS/dialog.html.erb

@@ -1,7 +1,7 @@
 <%= wrapper_element do %>
   <%= tag.dialog class: "w-full h-full bg-transparent theme-dark:backdrop:bg-alpha-black-900 backdrop:bg-overlay #{drawer? ? "lg:p-3" : "lg:p-1"}", **merged_opts do %>
     <%= tag.div class: dialog_outer_classes do %>
-      <%= tag.div class: dialog_inner_classes, data: { dialog_target: "content" } do %>
+      <%= tag.div class: dialog_inner_classes, data: { DS__dialog_target: "content" } do %>
         <div class="grow overflow-y-auto py-4 space-y-4 flex flex-col">
           <% if header? %>
             <%= header %>

app/components/DS/dialog.rb

@@ -1,9 +1,9 @@
-class DialogComponent < ViewComponent::Base
+class DS::Dialog < DesignSystemComponent
   renders_one :header, ->(title: nil, subtitle: nil, hide_close_icon: false, **opts, &block) do
     content_tag(:header, class: "px-4 flex flex-col gap-2", **opts) do
       title_div = content_tag(:div, class: "flex items-center justify-between gap-2") do
         title = content_tag(:h2, title, class: class_names("font-medium text-primary", drawer? ? "text-lg" : "")) if title
-        close_icon = render ButtonComponent.new(variant: "icon", class: "ml-auto", icon: "x", tabindex: "-1", data: { action: "dialog#close" }) unless hide_close_icon
+        close_icon = render DS::Button.new(variant: "icon", class: "ml-auto", icon: "x", tabindex: "-1", data: { action: "DS--dialog#close" }) unless hide_close_icon
         safe_join([ title, close_icon ].compact)
       end
 
@@ -19,16 +19,16 @@ class DialogComponent < ViewComponent::Base
 
   renders_many :actions, ->(cancel_action: false, **button_opts) do
     merged_opts = if cancel_action
-      button_opts.merge(type: "button", data: { action: "modal#close" })
+      button_opts.merge(type: "button", data: { action: "DS--dialog#close" })
     else
       button_opts
     end
 
-    render ButtonComponent.new(**merged_opts)
+    render DS::Button.new(**merged_opts)
   end
 
   renders_many :sections, ->(title:, **disclosure_opts, &block) do
-    render DisclosureComponent.new(title: title, align: :right, **disclosure_opts) do
+    render DS::Disclosure.new(title: title, align: :right, **disclosure_opts) do
       block.call
     end
   end
@@ -99,11 +99,11 @@ class DialogComponent < ViewComponent::Base
     merged_opts = opts.dup
     data = merged_opts.delete(:data) || {}
 
-    data[:controller] = [ "dialog", "hotkey", data[:controller] ].compact.join(" ")
-    data[:dialog_auto_open_value] = auto_open
-    data[:dialog_reload_on_close_value] = reload_on_close
-    data[:action] = [ "mousedown->dialog#clickOutside", data[:action] ].compact.join(" ")
-    data[:hotkey] = "esc:dialog#close"
+    data[:controller] = [ "DS--dialog", "hotkey", data[:controller] ].compact.join(" ")
+    data[:DS__dialog_auto_open_value] = auto_open
+    data[:DS__dialog_reload_on_close_value] = reload_on_close
+    data[:action] = [ "mousedown->DS--dialog#clickOutside", data[:action] ].compact.join(" ")
+    data[:hotkey] = "esc:DS--dialog#close"
     merged_opts[:data] = data
 
     merged_opts

app/components/DS/disclosure.rb

@@ -1,4 +1,4 @@
-class DisclosureComponent < ViewComponent::Base
+class DS::Disclosure < DesignSystemComponent
   renders_one :summary_content
 
   attr_reader :title, :align, :open, :opts

app/components/DS/filled_icon.rb

@@ -1,4 +1,4 @@
-class FilledIconComponent < ViewComponent::Base
+class DS::FilledIcon < DesignSystemComponent
   attr_reader :icon, :text, :hex_color, :size, :rounded, :variant
 
   VARIANTS = %i[default text surface container inverse].freeze

app/components/DS/link.rb

@@ -1,6 +1,6 @@
 # An extension to `link_to` helper.  All options are passed through to the `link_to` helper with some additional
 # options available.
-class LinkComponent < ButtonishComponent
+class DS::Link < DS::Buttonish
   attr_reader :frame
 
   VARIANTS = VARIANTS.reverse_merge(

app/components/DS/menu.html.erb

@@ -1,17 +1,17 @@
-<%= tag.div data: { controller: "menu", menu_placement_value: placement, menu_offset_value: offset, testid: testid } do %>
+<%= tag.div data: { controller: "DS--menu", DS__menu_placement_value: placement, DS__menu_offset_value: offset, testid: testid } do %>
   <% if variant == :icon %>
-    <%= render ButtonComponent.new(variant: "icon", icon: icon_vertical ? "more-vertical" : "more-horizontal", data: { menu_target: "button" }) %>
+    <%= render DS::Button.new(variant: "icon", icon: icon_vertical ? "more-vertical" : "more-horizontal", data: { DS__menu_target: "button" }) %>
   <% elsif variant == :button %>
     <%= button %>
   <% elsif variant == :avatar %>
-    <button data-menu-target="button">
+    <button data-DS--menu-target="button">
       <div class="w-9 h-9 cursor-pointer">
         <%= render "settings/user_avatar", avatar_url: avatar_url, initials: initials %>
       </div>
     </button>
   <% end %>
 
-  <div data-menu-target="content" class="px-2 lg:px-0 max-w-full hidden z-50">
+  <div data-DS--menu-target="content" class="px-2 lg:px-0 max-w-full hidden z-50">
     <div class="mx-auto min-w-[200px] shadow-border-xs bg-container rounded-lg">
       <%= header %>
 

app/components/DS/menu.rb

@@ -1,15 +1,15 @@
 # frozen_string_literal: true
 
-class MenuComponent < ViewComponent::Base
+class DS::Menu < DesignSystemComponent
   attr_reader :variant, :avatar_url, :initials, :placement, :offset, :icon_vertical, :no_padding, :testid
 
   renders_one :button, ->(**button_options, &block) do
-    options_with_target = button_options.merge(data: { menu_target: "button" })
+    options_with_target = button_options.merge(data: { DS__menu_target: "button" })
 
     if block
       content_tag(:button, **options_with_target, &block)
     else
-      ButtonComponent.new(**options_with_target)
+      DS::Button.new(**options_with_target)
     end
   end
 
@@ -19,7 +19,7 @@ class MenuComponent < ViewComponent::Base
 
   renders_one :custom_content
 
-  renders_many :items, MenuItemComponent
+  renders_many :items, DS::MenuItem
 
   VARIANTS = %i[icon button avatar].freeze
 

app/components/DS/menu_item.rb

@@ -1,4 +1,4 @@
-class MenuItemComponent < ViewComponent::Base
+class DS::MenuItem < DesignSystemComponent
   VARIANTS = %i[link button divider].freeze
 
   attr_reader :variant, :text, :icon, :href, :method, :destructive, :confirm, :frame, :opts

app/components/DS/tab.rb

@@ -1,4 +1,4 @@
-class TabComponent < ViewComponent::Base
+class DS::Tab < DesignSystemComponent
   attr_reader :id, :label
 
   def initialize(id:, label:)

app/components/DS/tabs.html.erb

@@ -0,0 +1,18 @@
+<%= tag.div data: {
+  controller: "DS--tabs",
+  testid: testid,
+  DS__tabs_session_key_value: session_key,
+  DS__tabs_url_param_key_value: url_param_key,
+  DS__tabs_nav_btn_active_class: active_btn_classes,
+  DS__tabs_nav_btn_inactive_class: inactive_btn_classes
+} do %>
+  <% if unstyled? %>
+    <%= content %>
+  <% else %>
+    <%= nav %>
+
+    <% panels.each do |panel| %>
+      <%= panel %>
+    <% end %>
+  <% end %>
+<% end %>

app/components/DS/tabs.rb

@@ -1,6 +1,6 @@
-class TabsComponent < ViewComponent::Base
+class DS::Tabs < DesignSystemComponent
   renders_one :nav, ->(classes: nil) do
-    Tabs::NavComponent.new(
+    DS::Tabs::Nav.new(
       active_tab: active_tab,
       active_btn_classes: active_btn_classes,
       inactive_btn_classes: inactive_btn_classes,
@@ -13,7 +13,7 @@ class TabsComponent < ViewComponent::Base
     content_tag(
       :div,
       class: ("hidden" unless tab_id == active_tab),
-      data: { id: tab_id, tabs_target: "panel" },
+      data: { id: tab_id, DS__tabs_target: "panel" },
       &block
     )
   end

app/components/DS/tabs/nav.rb

@@ -1,4 +1,4 @@
-class Tabs::NavComponent < ViewComponent::Base
+class DS::Tabs::Nav < DesignSystemComponent
   erb_template <<~ERB
     <%= tag.nav class: classes do %>
       <% btns.each  do |btn| %>
@@ -12,7 +12,7 @@ class Tabs::NavComponent < ViewComponent::Base
       :button, label, id: id,
       type: "button",
       class: class_names(btn_classes, id == active_tab ? active_btn_classes : inactive_btn_classes, classes),
-      data: { id: id, action: "tabs#show", tabs_target: "navBtn" },
+      data: { id: id, action: "DS--tabs#show", DS__tabs_target: "navBtn" },
       &block
     )
   end

app/components/DS/tabs/panel.rb

@@ -1,4 +1,4 @@
-class Tabs::PanelComponent < ViewComponent::Base
+class DS::Tabs::Panel < DesignSystemComponent
   attr_reader :tab_id
 
   def initialize(tab_id:)

app/components/DS/toggle.rb

@@ -1,4 +1,4 @@
-class ToggleComponent < ViewComponent::Base
+class DS::Toggle < DesignSystemComponent
   attr_reader :id, :name, :checked, :disabled, :checked_value, :unchecked_value, :opts
 
   def initialize(id:, name: nil, checked: false, disabled: false, checked_value: "1", unchecked_value: "0", **opts)

app/components/DS/tooltip.html.erb

@@ -0,0 +1,9 @@
+<span data-controller="DS--tooltip" data-DS--tooltip-placement-value="<%= placement %>" data-DS--tooltip-offset-value="<%= offset %>" data-DS--tooltip-cross-axis-value="<%= cross_axis %>" class="inline-flex">
+  <%= helpers.icon icon_name, size: size, color: color %>
+
+  <div role="tooltip" data-DS--tooltip-target="tooltip" class="hidden absolute z-50 bg-gray-700 text-sm px-1.5 py-1 rounded-md">
+    <div class="fg-inverse font-normal max-w-[200px]">
+      <%= tooltip_content %>
+    </div>
+  </div>
+</span>

app/components/DS/tooltip.rb

@@ -0,0 +1,17 @@
+class DS::Tooltip < ApplicationComponent
+  attr_reader :placement, :offset, :cross_axis, :icon_name, :size, :color
+
+  def initialize(text: nil, placement: "top", offset: 10, cross_axis: 0, icon: "info", size: "sm", color: "default")
+    @text = text
+    @placement = placement
+    @offset = offset
+    @cross_axis = cross_axis
+    @icon_name = icon
+    @size = size
+    @color = color
+  end
+
+  def tooltip_content
+    content? ? content : @text
+  end
+end

app/components/DS/tooltip_controller.js

@@ -0,0 +1,87 @@
+import {
+  autoUpdate,
+  computePosition,
+  flip,
+  offset,
+  shift,
+} from "@floating-ui/dom";
+import { Controller } from "@hotwired/stimulus";
+
+export default class extends Controller {
+  static targets = ["tooltip"];
+  static values = {
+    placement: { type: String, default: "top" },
+    offset: { type: Number, default: 10 },
+    crossAxis: { type: Number, default: 0 },
+  };
+
+  connect() {
+    this._cleanup = null;
+    this.boundUpdate = this.update.bind(this);
+    this.addEventListeners();
+  }
+
+  disconnect() {
+    this.removeEventListeners();
+    this.stopAutoUpdate();
+  }
+
+  addEventListeners() {
+    this.element.addEventListener("mouseenter", this.show);
+    this.element.addEventListener("mouseleave", this.hide);
+  }
+
+  removeEventListeners() {
+    this.element.removeEventListener("mouseenter", this.show);
+    this.element.removeEventListener("mouseleave", this.hide);
+  }
+
+  show = () => {
+    this.tooltipTarget.classList.remove("hidden");
+    this.startAutoUpdate();
+    this.update();
+  };
+
+  hide = () => {
+    this.tooltipTarget.classList.add("hidden");
+    this.stopAutoUpdate();
+  };
+
+  startAutoUpdate() {
+    if (!this._cleanup) {
+      const reference = this.element.querySelector("[data-icon]");
+      this._cleanup = autoUpdate(
+        reference || this.element,
+        this.tooltipTarget,
+        this.boundUpdate
+      );
+    }
+  }
+
+  stopAutoUpdate() {
+    if (this._cleanup) {
+      this._cleanup();
+      this._cleanup = null;
+    }
+  }
+
+  update() {
+    const reference = this.element.querySelector("[data-icon]");
+    computePosition(reference || this.element, this.tooltipTarget, {
+      placement: this.placementValue,
+      middleware: [
+        offset({
+          mainAxis: this.offsetValue,
+          crossAxis: this.crossAxisValue,
+        }),
+        flip(),
+        shift({ padding: 5 }),
+      ],
+    }).then(({ x, y }) => {
+      Object.assign(this.tooltipTarget.style, {
+        left: `${x}px`,
+        top: `${y}px`,
+      });
+    });
+  }
+}

app/components/UI/account/activity_date.html.erb

@@ -0,0 +1,42 @@
+<%= tag.div id: id, data: { bulk_select_target: "group" }, class: "bg-container-inset rounded-xl p-1 w-full" do %>
+  <details class="group">
+    <summary>
+      <div class="py-2 px-4 flex items-center justify-between font-medium text-xs text-secondary">
+        <div class="flex pl-0.5 items-center gap-4">
+          <%= check_box_tag "#{date}_entries_selection",
+                          class: ["checkbox checkbox--light", "hidden": entries.size == 0],
+                          id: "selection_entry_#{date}",
+                          data: { action: "bulk-select#toggleGroupSelection" } %>
+
+          <p class="uppercase space-x-1.5">
+            <%= tag.span I18n.l(date, format: :long) %>
+            <span>&middot;</span>
+            <%= tag.span entries.size %>
+          </p>
+        </div>
+
+        <div class="flex items-center gap-4">
+          <div class="flex items-center gap-2">
+            <span class="font-medium"><%= end_balance_money.format %></span>
+            <%= render DS::Tooltip.new(text: "The end of day balance, after all transactions and adjustments", placement: "left", size: "sm") %>
+          </div>
+          <%= helpers.icon "chevron-down", class: "group-open:rotate-180" %>
+        </div>
+      </div>
+    </summary>
+
+    <div class="p-4">
+      <% if balance %>
+        <%= render UI::Account::BalanceReconciliation.new(balance: balance, account: account) %>
+      <% else %>
+        <p class="text-sm text-secondary">No balance data available for this date</p>
+      <% end %>
+    </div>
+  </details>
+
+  <div class="bg-container shadow-border-xs rounded-lg">
+    <% entries.each do |entry| %>
+      <%= render entry, view_ctx: "account" %>
+    <% end %>
+  </div>
+<% end %>

app/components/UI/account/activity_date.rb

@@ -0,0 +1,31 @@
+class UI::Account::ActivityDate < ApplicationComponent
+  attr_reader :account, :data
+
+  delegate :date, :entries, :balance, :transfers, to: :data
+
+  def initialize(account:, data:)
+    @account = account
+    @data = data
+  end
+
+  def id
+    dom_id(account, "entries_#{date}")
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def end_balance_money
+    balance&.end_balance_money || Money.new(0, account.currency)
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(
+      broadcast_channel,
+      target: id,
+      renderable: self,
+      layout: false
+    )
+  end
+end

app/components/UI/account/activity_feed.html.erb

@@ -0,0 +1,94 @@
+<%= turbo_frame_tag dom_id(account, "entries") do %>
+  <div class="bg-container p-5 shadow-border-xs rounded-xl">
+    <div class="flex items-center justify-between mb-4" data-testid="activity-menu">
+      <%= tag.h2 "Activity", class: "font-medium text-lg" %>
+
+      <% if account.manual? %>
+        <%= render DS::Menu.new(variant: "button") do |menu| %>
+          <% menu.with_button(text: "New", variant: "secondary", icon: "plus") %>
+
+          <% menu.with_item(
+              variant: "link",
+              text: "New balance",
+              icon: "circle-dollar-sign",
+              href: new_valuation_path(account_id: account.id),
+              data: { turbo_frame: :modal }) %>
+
+          <% unless account.crypto? %>
+            <% menu.with_item(
+                variant: "link",
+                text: "New transaction",
+                icon: "credit-card",
+                href: account.investment? ? new_trade_path(account_id: account.id) : new_transaction_path(account_id: account.id),
+                data: { turbo_frame: :modal }) %>
+          <% end %>
+        <% end %>
+      <% end %>
+    </div>
+
+    <div>
+      <%= form_with url: account_path(account),
+              id: "entries-search",
+              scope: :q,
+              method: :get,
+              data: { controller: "auto-submit-form" } do |form| %>
+        <div class="flex gap-2 mb-4">
+          <div class="grow">
+            <div class="flex items-center px-3 py-2 gap-2 border border-secondary rounded-lg focus-within:ring-gray-100 focus-within:border-gray-900">
+              <%= helpers.icon("search") %>
+
+              <%= hidden_field_tag :account_id, account.id %>
+
+              <%= form.search_field :search,
+                            placeholder: "Search entries by name",
+                            value: search,
+                            class: "form-field__input placeholder:text-sm placeholder:text-secondary",
+                            "data-auto-submit-form-target": "auto" %>
+            </div>
+          </div>
+        </div>
+      <% end %>
+    </div>
+
+    <% if activity_dates.empty? %>
+      <p class="text-secondary text-sm p-4">No entries yet</p>
+    <% else %>
+      <%= tag.div id: dom_id(account, "entries_bulk_select"),
+                data: {
+                  controller: "bulk-select",
+                  bulk_select_singular_label_value: "entry",
+                  bulk_select_plural_label_value: "entries"
+                } do %>
+        <div id="entry-selection-bar" data-bulk-select-target="selectionBar" class="flex justify-center hidden">
+          <%= render "entries/selection_bar" %>
+        </div>
+
+        <div class="grid bg-container-inset rounded-xl grid-cols-12 items-center uppercase text-xs font-medium text-secondary px-5 py-3 mb-4">
+          <div class="pl-0.5 col-span-8 flex items-center gap-4">
+            <%= check_box_tag "selection_entry",
+                              class: "checkbox checkbox--light",
+                              data: { action: "bulk-select#togglePageSelection" } %>
+            <p>Date</p>
+          </div>
+
+          <%= tag.p "Amount", class: "col-span-4 justify-self-end" %>
+        </div>
+
+        <div>
+          <div class="space-y-4">
+            <% activity_dates.each do |activity_date_data| %>
+              <%= render UI::Account::ActivityDate.new(
+                    account: account,
+                    data: activity_date_data
+                  ) %>
+            <% end %>
+          </div>
+
+          <div class="p-4 bg-container rounded-bl-lg rounded-br-lg">
+            <%= render "shared/pagination", pagy: pagy %>
+          </div>
+        </div>
+      <% end %>
+    <% end %>
+  </div>
+<% end %>

app/components/UI/account/activity_feed.rb

@@ -0,0 +1,35 @@
+class UI::Account::ActivityFeed < ApplicationComponent
+  attr_reader :feed_data, :pagy, :search
+
+  def initialize(feed_data:, pagy:, search: nil)
+    @feed_data = feed_data
+    @pagy = pagy
+    @search = search
+  end
+
+  def id
+    dom_id(account, :activity_feed)
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(
+      broadcast_channel,
+      target: id,
+      renderable: self,
+      layout: false
+    )
+  end
+
+  def activity_dates
+    feed_data.entries_by_date
+  end
+
+  private
+    def account
+      feed_data.account
+    end
+end

app/components/UI/account/balance_reconciliation.html.erb

@@ -0,0 +1,22 @@
+<div class="space-y-3">
+  <% reconciliation_items.each_with_index do |item, index| %>
+    <% if item[:style] == :subtotal %>
+      <hr class="border border-primary">
+    <% end %>
+
+    <dl class="flex gap-4 items-center text-sm text-primary">
+      <dt class="flex items-center gap-2">
+        <%= item[:label] %>
+        <%= render DS::Tooltip.new(text: item[:tooltip], placement: "left", size: "sm") %>
+      </dt>
+      <hr class="grow border-dashed <%= item[:style] == :final ? "border-primary" : "border-secondary" %>">
+      <dd class="<%= item[:style] == :start || item[:style] == :final ? "font-bold" : item[:style] == :subtotal ? "font-medium" : "" %>">
+        <%= item[:value].format %>
+      </dd>
+    </dl>
+
+    <% if item[:style] == :adjustment %>
+      <hr class="border border-primary">
+    <% end %>
+  <% end %>
+</div>

app/components/UI/account/balance_reconciliation.rb

@@ -0,0 +1,155 @@
+class UI::Account::BalanceReconciliation < ApplicationComponent
+  attr_reader :balance, :account
+
+  def initialize(balance:, account:)
+    @balance = balance
+    @account = account
+  end
+
+  def reconciliation_items
+    case account.accountable_type
+    when "Depository", "OtherAsset", "OtherLiability"
+      default_items
+    when "CreditCard"
+      credit_card_items
+    when "Investment"
+      investment_items
+    when "Loan"
+      loan_items
+    when "Property", "Vehicle"
+      asset_items
+    when "Crypto"
+      crypto_items
+    else
+      default_items
+    end
+  end
+
+  private
+
+    def default_items
+      items = [
+        { label: "Start balance", value: balance.start_balance_money, tooltip: "The account balance at the beginning of this day", style: :start },
+        { label: "Net cash flow", value: net_cash_flow, tooltip: "Net change in balance from all transactions during the day", style: :flow }
+      ]
+
+      if has_adjustments?
+        items << { label: "End balance", value: end_balance_before_adjustments, tooltip: "The calculated balance after all transactions", style: :subtotal }
+        items << { label: "Adjustments", value: total_adjustments, tooltip: "Manual reconciliations or other adjustments", style: :adjustment }
+      end
+
+      items << { label: "Final balance", value: balance.end_balance_money, tooltip: "The final account balance for the day", style: :final }
+      items
+    end
+
+    def credit_card_items
+      items = [
+        { label: "Start balance", value: balance.start_balance_money, tooltip: "The balance owed at the beginning of this day", style: :start },
+        { label: "Charges", value: balance.cash_outflows_money, tooltip: "New charges made during the day", style: :flow },
+        { label: "Payments", value: balance.cash_inflows_money * -1, tooltip: "Payments made to the card during the day", style: :flow }
+      ]
+
+      if has_adjustments?
+        items << { label: "End balance", value: end_balance_before_adjustments, tooltip: "The calculated balance after all transactions", style: :subtotal }
+        items << { label: "Adjustments", value: total_adjustments, tooltip: "Manual reconciliations or other adjustments", style: :adjustment }
+      end
+
+      items << { label: "Final balance", value: balance.end_balance_money, tooltip: "The final balance owed for the day", style: :final }
+      items
+    end
+
+    def investment_items
+      items = [
+        { label: "Start balance", value: balance.start_balance_money, tooltip: "The total portfolio value at the beginning of this day", style: :start }
+      ]
+
+      # Change in brokerage cash (includes deposits, withdrawals, and cash from trades)
+      items << { label: "Change in brokerage cash", value: net_cash_flow, tooltip: "Net change in cash from deposits, withdrawals, and trades", style: :flow }
+
+      # Change in holdings from trading activity
+      items << { label: "Change in holdings (buys/sells)", value: net_non_cash_flow, tooltip: "Impact on holdings from buying and selling securities", style: :flow }
+
+      # Market price changes
+      items << { label: "Change in holdings (market price activity)", value: balance.net_market_flows_money, tooltip: "Change in holdings value from market price movements", style: :flow }
+
+      if has_adjustments?
+        items << { label: "End balance", value: end_balance_before_adjustments, tooltip: "The calculated balance after all activity", style: :subtotal }
+        items << { label: "Adjustments", value: total_adjustments, tooltip: "Manual reconciliations or other adjustments", style: :adjustment }
+      end
+
+      items << { label: "Final balance", value: balance.end_balance_money, tooltip: "The final portfolio value for the day", style: :final }
+      items
+    end
+
+    def loan_items
+      items = [
+        { label: "Start principal", value: balance.start_balance_money, tooltip: "The principal balance at the beginning of this day", style: :start },
+        { label: "Net principal change", value: net_non_cash_flow, tooltip: "Principal payments and new borrowing during the day", style: :flow }
+      ]
+
+      if has_adjustments?
+        items << { label: "End principal", value: end_balance_before_adjustments, tooltip: "The calculated principal after all transactions", style: :subtotal }
+        items << { label: "Adjustments", value: balance.non_cash_adjustments_money, tooltip: "Manual reconciliations or other adjustments", style: :adjustment }
+      end
+
+      items << { label: "Final principal", value: balance.end_balance_money, tooltip: "The final principal balance for the day", style: :final }
+      items
+    end
+
+    def asset_items # Property/Vehicle
+      items = [
+        { label: "Start value", value: balance.start_balance_money, tooltip: "The asset value at the beginning of this day", style: :start },
+        { label: "Net value change", value: net_total_flow, tooltip: "All value changes including improvements and depreciation", style: :flow }
+      ]
+
+      if has_adjustments?
+        items << { label: "End value", value: end_balance_before_adjustments, tooltip: "The calculated value after all changes", style: :subtotal }
+        items << { label: "Adjustments", value: total_adjustments, tooltip: "Manual value adjustments or appraisals", style: :adjustment }
+      end
+
+      items << { label: "Final value", value: balance.end_balance_money, tooltip: "The final asset value for the day", style: :final }
+      items
+    end
+
+    def crypto_items
+      items = [
+        { label: "Start balance", value: balance.start_balance_money, tooltip: "The crypto holdings value at the beginning of this day", style: :start }
+      ]
+
+      items << { label: "Buys", value: balance.cash_outflows_money * -1, tooltip: "Crypto purchases during the day", style: :flow } if balance.cash_outflows != 0
+      items << { label: "Sells", value: balance.cash_inflows_money, tooltip: "Crypto sales during the day", style: :flow } if balance.cash_inflows != 0
+      items << { label: "Market changes", value: balance.net_market_flows_money, tooltip: "Value changes from market price movements", style: :flow } if balance.net_market_flows != 0
+
+      if has_adjustments?
+        items << { label: "End balance", value: end_balance_before_adjustments, tooltip: "The calculated balance after all activity", style: :subtotal }
+        items << { label: "Adjustments", value: total_adjustments, tooltip: "Manual reconciliations or other adjustments", style: :adjustment }
+      end
+
+      items << { label: "Final balance", value: balance.end_balance_money, tooltip: "The final crypto holdings value for the day", style: :final }
+      items
+    end
+
+    def net_cash_flow
+      balance.cash_inflows_money - balance.cash_outflows_money
+    end
+
+    def net_non_cash_flow
+      balance.non_cash_inflows_money - balance.non_cash_outflows_money
+    end
+
+    def net_total_flow
+      net_cash_flow + net_non_cash_flow + balance.net_market_flows_money
+    end
+
+    def total_adjustments
+      balance.cash_adjustments_money + balance.non_cash_adjustments_money
+    end
+
+    def has_adjustments?
+      balance.cash_adjustments != 0 || balance.non_cash_adjustments != 0
+    end
+
+    def end_balance_before_adjustments
+      balance.end_balance_money - total_adjustments
+    end
+end

app/components/UI/account/chart.html.erb

@@ -1,32 +1,28 @@
-<%# locals: (account:, tooltip: nil, chart_view: nil, **args) %>
-
-<% period =  @period || Period.last_30_days %>
-<% default_value_title = account.asset? ? t(".balance") : t(".owed") %>
-
 <div id="<%= dom_id(account, :chart) %>" class="bg-container shadow-border-xs rounded-xl space-y-2">
   <div class="flex justify-between flex-col-reverse lg:flex-row gap-2 px-4 pt-4 mb-2">
     <div class="space-y-2 w-full">
       <div class="flex items-center gap-1">
-        <%= tag.p account.investment? ? "Total value" : default_value_title, class: "text-sm font-medium text-secondary" %>
+        <%= tag.p title, class: "text-sm font-medium text-secondary" %>
 
         <% if account.investment? %>
-          <%= render "investments/value_tooltip", balance: account.balance_money, holdings: account.balance_money - account.cash_balance_money, cash: account.cash_balance_money %>
+          <%= render "investments/value_tooltip", balance: account.balance_money, holdings: holdings_value_money, cash: account.cash_balance_money %>
         <% end %>
       </div>
       <div class="flex flex-row gap-2 items-baseline">
-        <%= tag.p format_money(account.balance_money), class: "text-primary text-3xl font-medium truncate" %>
-        <% if account.currency != Current.family.currency %>
-          <%= tag.p format_money(account.balance_money.exchange_to(Current.family.currency, fallback_rate: 1)), class: "text-sm font-medium text-secondary" %>
+        <%= tag.p view_balance_money.format, class: "text-primary text-3xl font-medium truncate" %>
+
+        <% if converted_balance_money %>
+          <%= tag.p converted_balance_money.format, class: "text-sm font-medium text-secondary" %>
         <% end %>
       </div>
     </div>
 
-    <%= form_with url: request.path, method: :get, data: { controller: "auto-submit-form" } do |form| %>
+    <%= form_with url: account_path(account), method: :get, data: { controller: "auto-submit-form" } do |form| %>
       <div class="flex items-center gap-2">
-        <% if chart_view.present? %>
+        <% if account.investment? %>
           <%= form.select :chart_view,
             [["Total value", "balance"], ["Holdings", "holdings_balance"], ["Cash", "cash_balance"]],
-            { selected: chart_view },
+            { selected: view },
             class: "bg-container border border-secondary rounded-lg text-sm pr-7 cursor-pointer text-primary focus:outline-hidden focus:ring-0",
             data: { "auto-submit-form-target": "auto" } %>
         <% end %>
@@ -40,7 +36,23 @@
     <% end %>
   </div>
 
-  <%= turbo_frame_tag dom_id(account, :chart_details), src: chart_account_path(account, period: period.key, chart_view: chart_view) do %>
-    <%= render "accounts/chart_loader" %>
+  <%= turbo_frame_tag dom_id(@account, :chart_details) do %>
+    <div class="px-4">
+      <%= render partial: "shared/trend_change", locals: { trend: trend, comparison_label: period.comparison_label } %>
+    </div>
+
+    <div class="h-64 pb-4">
+      <% if series.any? %>
+        <div
+        id="lineChart"
+        class="w-full h-full"
+        data-controller="time-series-chart"
+        data-time-series-chart-data-value="<%= series.to_json %>"></div>
+      <% else %>
+        <div class="w-full h-full flex items-center justify-center">
+          <p class="text-secondary text-sm">No data available</p>
+        </div>
+      <% end %>
+    </div>
   <% end %>
 </div>

app/components/UI/account/chart.rb

@@ -0,0 +1,72 @@
+class UI::Account::Chart < ApplicationComponent
+  attr_reader :account
+
+  def initialize(account:, period: nil, view: nil)
+    @account = account
+    @period = period
+    @view = view
+  end
+
+  def period
+    @period ||= Period.last_30_days
+  end
+
+  def holdings_value_money
+    account.balance_money - account.cash_balance_money
+  end
+
+  def view_balance_money
+    case view
+    when "balance"
+      account.balance_money
+    when "holdings_balance"
+      holdings_value_money
+    when "cash_balance"
+      account.cash_balance_money
+    end
+  end
+
+  def title
+    case account.accountable_type
+    when "Investment", "Crypto"
+      case view
+      when "balance"
+        "Total account value"
+      when "holdings_balance"
+        "Holdings value"
+      when "cash_balance"
+        "Cash value"
+      end
+    when "Property", "Vehicle"
+      "Estimated #{account.accountable_type.humanize.downcase} value"
+    when "CreditCard", "OtherLiability"
+      "Debt balance"
+    when "Loan"
+      "Remaining principal balance"
+    else
+      "Balance"
+    end
+  end
+
+  def foreign_currency?
+    account.currency != account.family.currency
+  end
+
+  def converted_balance_money
+    return nil unless foreign_currency?
+
+    account.balance_money.exchange_to(account.family.currency, fallback_rate: 1)
+  end
+
+  def view
+    @view ||= "balance"
+  end
+
+  def series
+    account.balance_series(period: period, view: view)
+  end
+
+  def trend
+    series.trend
+  end
+end

app/components/UI/account_page.html.erb

@@ -0,0 +1,29 @@
+<%= turbo_stream_from account %>
+
+<%= turbo_frame_tag id do %>
+  <%= tag.div class: "space-y-4 pb-32" do %>
+    <%= render "accounts/show/header", account: account, title: title, subtitle: subtitle %>
+
+    <%= render UI::Account::Chart.new(account: account, period: chart_period, view: chart_view) %>
+
+    <div class="min-h-[800px]" data-testid="account-details">
+      <% if tabs.count > 1 %>
+        <%= render DS::Tabs.new(active_tab: active_tab, url_param_key: "tab") do |tabs_container| %>
+          <% tabs_container.with_nav(classes: "max-w-fit") do |nav| %>
+            <% tabs.each do |tab| %>
+              <% nav.with_btn(id: tab, label: tab.to_s.humanize, classes: "px-6") %>
+            <% end %>
+          <% end %>
+
+          <% tabs.each do |tab| %>
+            <% tabs_container.with_panel(tab_id: tab) do %>
+              <%= tab_content_for(tab) %>
+            <% end %>
+          <% end %>
+        <% end %>
+      <% else %>
+        <%= tab_content_for(tabs.first) %>
+      <% end %>
+    </div>
+  <% end %>
+<% end %>

app/components/UI/account_page.rb

@@ -0,0 +1,59 @@
+class UI::AccountPage < ApplicationComponent
+  attr_reader :account, :chart_view, :chart_period
+
+  renders_one :activity_feed, ->(feed_data:, pagy:, search:) { UI::Account::ActivityFeed.new(feed_data: feed_data, pagy: pagy, search: search) }
+
+  def initialize(account:, chart_view: nil, chart_period: nil, active_tab: nil)
+    @account = account
+    @chart_view = chart_view
+    @chart_period = chart_period
+    @active_tab = active_tab
+  end
+
+  def id
+    dom_id(account, :container)
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(broadcast_channel, target: id, renderable: self, layout: false)
+  end
+
+  def title
+    account.name
+  end
+
+  def subtitle
+    return nil unless account.property?
+
+    account.property.address
+  end
+
+  def active_tab
+    tabs.find { |tab| tab == @active_tab&.to_sym } || tabs.first
+  end
+
+  def tabs
+    case account.accountable_type
+    when "Investment"
+      [ :activity, :holdings ]
+    when "Property", "Vehicle", "Loan"
+      [ :activity, :overview ]
+    else
+      [ :activity ]
+    end
+  end
+
+  def tab_content_for(tab)
+    case tab
+    when :activity
+      activity_feed
+    when :holdings, :overview
+      # Accountable is responsible for implementing the partial in the correct folder
+      render "#{account.accountable_type.downcase.pluralize}/tabs/#{tab}", account: account
+    end
+  end
+end

app/components/application_component.rb

@@ -0,0 +1,4 @@
+class ApplicationComponent < ViewComponent::Base
+  # These don't work as expected with helpers.turbo_frame_tag, etc., so we include them here
+  include Turbo::FramesHelper, Turbo::StreamsHelper
+end

app/components/design_system_component.rb

@@ -0,0 +1,2 @@
+class DesignSystemComponent < ViewComponent::Base
+end

app/components/tabs_component.html.erb

@@ -1,18 +0,0 @@
-<%= tag.div data: {
-  controller: "tabs",
-  testid: testid,
-  tabs_session_key_value: session_key,
-  tabs_url_param_key_value: url_param_key,
-  tabs_nav_btn_active_class: active_btn_classes,
-  tabs_nav_btn_inactive_class: inactive_btn_classes
-} do %>
-  <% if unstyled? %>
-    <%= content %>
-  <% else %>
-    <%= nav %>
-
-    <% panels.each do |panel| %>
-      <%= panel %>
-    <% end %>
-  <% end %>
-<% end %>

app/controllers/accounts_controller.rb

@@ -1,5 +1,5 @@
 class AccountsController < ApplicationController
-  before_action :set_account, only: %i[sync chart sparkline toggle_active]
+  before_action :set_account, only: %i[sync sparkline toggle_active show destroy]
   include Periodable
 
   def index
@@ -9,6 +9,22 @@ class AccountsController < ApplicationController
     render layout: "settings"
   end
 
+  def sync_all
+    family.sync_later
+    redirect_to accounts_path, notice: "Syncing accounts..."
+  end
+
+  def show
+    @chart_view = params[:chart_view] || "balance"
+    @tab = params[:tab]
+    @q = params.fetch(:q, {}).permit(:search)
+    entries = @account.entries.search(@q).reverse_chronological
+
+    @pagy, @entries = pagy(entries, limit: params[:per_page] || "10")
+
+    @activity_feed_data = Account::ActivityFeedData.new(@account, @entries)
+  end
+
   def sync
     unless @account.syncing?
       @account.sync_later
@@ -17,11 +33,6 @@ class AccountsController < ApplicationController
     redirect_to account_path(@account)
   end
 
-  def chart
-    @chart_view = params[:chart_view] || "balance"
-    render layout: "application"
-  end
-
   def sparkline
     etag_key = @account.family.build_cache_key("#{@account.id}_sparkline", invalidate_on_data_updates: true)
 
@@ -42,6 +53,15 @@ class AccountsController < ApplicationController
     redirect_to accounts_path
   end
 
+  def destroy
+    if @account.linked?
+      redirect_to account_path(@account), alert: "Cannot delete a linked account"
+    else
+      @account.destroy_later
+      redirect_to accounts_path, notice: "Account scheduled for deletion"
+    end
+  end
+
   private
     def family
       Current.family

app/controllers/api/v1/base_controller.rb

@@ -98,7 +98,7 @@ class Api::V1::BaseController < ApplicationController
       @current_user = @api_key.user
       @api_key.update_last_used!
       @authentication_method = :api_key
-      @rate_limiter = ApiRateLimiter.new(@api_key)
+      @rate_limiter = ApiRateLimiter.limit(@api_key)
       setup_current_context_for_api
       true
     end

app/controllers/concerns/accountable_resource.rb

@@ -2,9 +2,9 @@ module AccountableResource
   extend ActiveSupport::Concern
 
   included do
-    include ScrollFocusable, Periodable
+    include Periodable
 
-    before_action :set_account, only: [ :show, :edit, :update, :destroy ]
+    before_action :set_account, only: [ :show, :edit, :update ]
     before_action :set_link_options, only: :new
   end
 
@@ -27,9 +27,7 @@ module AccountableResource
     @q = params.fetch(:q, {}).permit(:search)
     entries = @account.entries.search(@q).reverse_chronological
 
-    set_focused_record(entries, params[:focused_record_id])
-
-    @pagy, @entries = pagy(entries, limit: params[:per_page] || "10", params: ->(params) { params.except(:focused_record_id) })
+    @pagy, @entries = pagy(entries, limit: params[:per_page] || "10")
   end
 
   def edit
@@ -45,12 +43,13 @@ module AccountableResource
   def update
     # Handle balance update if provided
     if account_params[:balance].present?
-      result = @account.update_balance(balance: account_params[:balance], currency: account_params[:currency])
+      result = @account.set_current_balance(account_params[:balance].to_d)
       unless result.success?
         @error_message = result.error_message
         render :edit, status: :unprocessable_entity
         return
       end
+      @account.sync_later
     end
 
     # Update remaining account attributes
@@ -62,16 +61,7 @@ module AccountableResource
     end
 
     @account.lock_saved_attributes!
-    redirect_back_or_to @account, notice: t("accounts.update.success", type: accountable_type.name.underscore.humanize)
-  end
-
-  def destroy
-    if @account.linked?
-      redirect_to account_path(@account), alert: "Cannot delete a linked account"
-    else
-      @account.destroy_later
-      redirect_to accounts_path, notice: t("accounts.destroy.success", type: accountable_type.name.underscore.humanize)
-    end
+    redirect_back_or_to account_path(@account), notice: t("accounts.update.success", type: accountable_type.name.underscore.humanize)
   end
 
   private

app/controllers/concerns/scroll_focusable.rb

@@ -1,21 +0,0 @@
-module ScrollFocusable
-  extend ActiveSupport::Concern
-
-  def set_focused_record(record_scope, record_id, default_per_page: 10)
-    return unless record_id.present?
-
-    @focused_record = record_scope.find_by(id: record_id)
-
-    record_index = record_scope.pluck(:id).index(record_id)
-
-    return unless record_index
-
-    page_of_focused_record = (record_index / (params[:per_page]&.to_i || default_per_page)) + 1
-
-    if params[:page]&.to_i != page_of_focused_record
-      (
-        redirect_to(url_for(page: page_of_focused_record, focused_record_id: record_id))
-      )
-    end
-  end
-end

app/controllers/family_exports_controller.rb

@@ -0,0 +1,47 @@
+class FamilyExportsController < ApplicationController
+  include StreamExtensions
+
+  before_action :require_admin
+  before_action :set_export, only: [ :download ]
+
+  def new
+    # Modal view for initiating export
+  end
+
+  def create
+    @export = Current.family.family_exports.create!
+    FamilyDataExportJob.perform_later(@export)
+
+    respond_to do |format|
+      format.html { redirect_to settings_profile_path, notice: "Export started. You'll be able to download it shortly." }
+      format.turbo_stream {
+        stream_redirect_to settings_profile_path, notice: "Export started. You'll be able to download it shortly."
+      }
+    end
+  end
+
+  def index
+    @exports = Current.family.family_exports.ordered.limit(10)
+    render layout: false # For turbo frame
+  end
+
+  def download
+    if @export.downloadable?
+      redirect_to @export.export_file, allow_other_host: true
+    else
+      redirect_to settings_profile_path, alert: "Export not ready for download"
+    end
+  end
+
+  private
+
+    def set_export
+      @export = Current.family.family_exports.find(params[:id])
+    end
+
+    def require_admin
+      unless Current.user.admin?
+        redirect_to root_path, alert: "Access denied"
+      end
+    end
+end

app/controllers/properties_controller.rb

@@ -37,10 +37,10 @@ class PropertiesController < ApplicationController
   end
 
   def update_balances
-    result = @account.update_balance(balance: balance_params[:balance], currency: balance_params[:currency])
+    result = @account.set_current_balance(balance_params[:balance].to_d)
 
     if result.success?
-      @success_message = result.updated? ? "Balance updated successfully." : "No changes made. Account is already up to date."
+      @success_message = "Balance updated successfully."
 
       if @account.active?
         render :balances

app/controllers/transactions_controller.rb

@@ -1,5 +1,5 @@
 class TransactionsController < ApplicationController
-  include ScrollFocusable, EntryableResource
+  include EntryableResource
 
   before_action :store_params!, only: :index
 
@@ -21,12 +21,7 @@ class TransactionsController < ApplicationController
                          :transfer_as_inflow, :transfer_as_outflow
                        )
 
-    @pagy, @transactions = pagy(base_scope, limit: per_page, params: ->(p) { p.except(:focused_record_id) })
-
-    # No performance penalty by default. Only runs queries if the record is set.
-    if params[:focused_record_id].present?
-      set_focused_record(base_scope, params[:focused_record_id], default_per_page: per_page)
-    end
+    @pagy, @transactions = pagy(base_scope, limit: per_page)
   end
 
   def clear_filter
@@ -115,7 +110,7 @@ class TransactionsController < ApplicationController
 
   private
     def per_page
-      params[:per_page].to_i.positive? ? params[:per_page].to_i : 50
+      params[:per_page].to_i.positive? ? params[:per_page].to_i : 20
     end
 
     def needs_rule_notification?(transaction)
@@ -159,10 +154,6 @@ class TransactionsController < ApplicationController
 
       cleaned_params.delete(:amount_operator) unless cleaned_params[:amount].present?
 
-      # Only add default start_date if params are blank AND filters weren't explicitly cleared
-      if cleaned_params.blank? && params[:filter_cleared].blank?
-        cleaned_params[:start_date] = 30.days.ago.to_date
-      end
 
       cleaned_params
     end

app/controllers/valuations_controller.rb

@@ -1,22 +1,46 @@
 class ValuationsController < ApplicationController
   include EntryableResource, StreamExtensions
 
+  def confirm_create
+    @account = Current.family.accounts.find(params.dig(:entry, :account_id))
+    @entry = @account.entries.build(entry_params.merge(currency: @account.currency))
+
+    @reconciliation_dry_run = @entry.account.create_reconciliation(
+      balance: entry_params[:amount],
+      date: entry_params[:date],
+      dry_run: true
+    )
+
+    render :confirm_create
+  end
+
+  def confirm_update
+    @entry = Current.family.entries.find(params[:id])
+    @account = @entry.account
+    @entry.assign_attributes(entry_params.merge(currency: @account.currency))
+
+    @reconciliation_dry_run = @entry.account.update_reconciliation(
+      @entry,
+      balance: entry_params[:amount],
+      date: entry_params[:date],
+      dry_run: true
+    )
+
+    render :confirm_update
+  end
+
   def create
     account = Current.family.accounts.find(params.dig(:entry, :account_id))
 
-    result = account.update_balance(
+    result = account.create_reconciliation(
       balance: entry_params[:amount],
       date: entry_params[:date],
-      currency: entry_params[:currency],
-      notes: entry_params[:notes]
     )
 
     if result.success?
-      @success_message = result.updated? ? "Balance updated" : "No changes made. Account is already up to date."
-
       respond_to do |format|
-        format.html { redirect_back_or_to account_path(account), notice: @success_message }
-        format.turbo_stream { stream_redirect_back_or_to(account_path(account), notice: @success_message) }
+        format.html { redirect_back_or_to account_path(account), notice: "Account updated" }
+        format.turbo_stream { stream_redirect_back_or_to(account_path(account), notice: "Account updated") }
       end
     else
       @error_message = result.error_message
@@ -25,18 +49,22 @@ class ValuationsController < ApplicationController
   end
 
   def update
-    result = @entry.account.update_balance(
-      date: @entry.date,
-      balance: entry_params[:amount],
-      currency: entry_params[:currency],
-      notes: entry_params[:notes]
-    )
+    # Notes updating is independent of reconciliation, just a simple CRUD operation
+    @entry.update!(notes: entry_params[:notes]) if entry_params[:notes].present?
 
-    if result.success?
+    if entry_params[:date].present? && entry_params[:amount].present?
+      result = @entry.account.update_reconciliation(
+        @entry,
+        balance: entry_params[:amount],
+        date: entry_params[:date],
+      )
+    end
+
+    if result.nil? || result.success?
       @entry.reload
 
       respond_to do |format|
-        format.html { redirect_back_or_to account_path(@entry.account), notice: result.updated? ? "Balance updated" : "No changes made. Account is already up to date." }
+        format.html { redirect_back_or_to account_path(@entry.account), notice: "Entry updated" }
         format.turbo_stream do
           render turbo_stream: [
             turbo_stream.replace(
@@ -56,7 +84,6 @@ class ValuationsController < ApplicationController
 
   private
     def entry_params
-      params.require(:entry)
-            .permit(:date, :amount, :currency, :notes)
+      params.require(:entry).permit(:date, :amount, :notes)
     end
 end

app/data_migrations/balance_component_migrator.rb

@@ -0,0 +1,59 @@
+class BalanceComponentMigrator
+  def self.run
+    ActiveRecord::Base.transaction do
+      # Step 1: Update flows factor
+      ActiveRecord::Base.connection.execute <<~SQL
+        UPDATE balances SET
+          flows_factor = CASE WHEN a.classification = 'asset' THEN 1 ELSE -1 END
+        FROM accounts a
+        WHERE a.id = balances.account_id
+      SQL
+
+      # Step 2: Set start values using LOCF (Last Observation Carried Forward)
+      ActiveRecord::Base.connection.execute <<~SQL
+        UPDATE balances b1
+        SET
+          start_cash_balance = COALESCE(prev.cash_balance, 0),
+          start_non_cash_balance = COALESCE(prev.balance - prev.cash_balance, 0)
+        FROM balances b1_inner
+        LEFT JOIN LATERAL (
+          SELECT
+            b2.cash_balance,
+            b2.balance
+          FROM balances b2
+          WHERE b2.account_id = b1_inner.account_id
+          AND b2.currency = b1_inner.currency
+          AND b2.date < b1_inner.date
+          ORDER BY b2.date DESC
+          LIMIT 1
+        ) prev ON true
+        WHERE b1.id = b1_inner.id
+      SQL
+
+      # Step 3: Calculate net inflows
+      # A slight workaround to the fact that we can't easily derive inflows/outflows from our current data model, and
+      # the tradeoff not worth it since each new sync will fix it. So instead, we sum up *net* flows, and throw the signed
+      # amount in the "inflows" column, and zero-out the "outflows" column so our math works correctly with incomplete data.
+      ActiveRecord::Base.connection.execute <<~SQL
+        UPDATE balances SET
+          cash_inflows = (cash_balance - start_cash_balance) * flows_factor,
+          cash_outflows = 0,
+          non_cash_inflows = ((balance - cash_balance) - start_non_cash_balance) * flows_factor,
+          non_cash_outflows = 0,
+          net_market_flows = 0
+      SQL
+
+      # Verify data integrity
+      # All end_balance values should match the original balance
+      invalid_count = ActiveRecord::Base.connection.select_value(<<~SQL)
+        SELECT COUNT(*)
+        FROM balances b
+        WHERE ABS(b.balance - b.end_balance) > 0.0001
+      SQL
+
+      if invalid_count > 0
+        raise "Data migration failed validation: #{invalid_count} balances have incorrect end_balance values"
+      end
+    end
+  end
+end

app/helpers/application_helper.rb

@@ -21,7 +21,7 @@ module ApplicationHelper
     if custom
       inline_svg_tag("#{key}.svg", class: icon_classes, **opts)
     elsif as_button
-      render ButtonComponent.new(variant: "icon", class: extra_classes, icon: key, size: size, type: "button", **opts)
+      render DS::Button.new(variant: "icon", class: extra_classes, icon: key, size: size, type: "button", **opts)
     else
       lucide_icon(key, class: icon_classes, **opts)
     end

app/helpers/styled_form_builder.rb

@@ -50,7 +50,7 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
     checked = object ? object.send(method) : options[:checked]
 
     @template.render(
-      ToggleComponent.new(
+      DS::Toggle.new(
         id: field_id,
         name: field_name,
         checked: checked,
@@ -67,7 +67,7 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
     value ||= submit_default_value
 
     @template.render(
-      ButtonComponent.new(
+      DS::Button.new(
         text: value,
         data: (options[:data] || {}).merge({ turbo_submits_with: "Submitting..." }),
         full_width: true

app/javascript/controllers/auto_submit_form_controller.js

@@ -10,16 +10,14 @@ export default class extends Controller {
 
   connect() {
     this.autoTargets.forEach((element) => {
-      const event =
-        element.dataset.autosubmitTriggerEvent || this.triggerEventValue;
+      const event = this.#getTriggerEvent(element);
       element.addEventListener(event, this.handleInput);
     });
   }
 
   disconnect() {
     this.autoTargets.forEach((element) => {
-      const event =
-        element.dataset.autosubmitTriggerEvent || this.triggerEventValue;
+      const event = this.#getTriggerEvent(element);
       element.removeEventListener(event, this.handleInput);
     });
   }
@@ -33,6 +31,50 @@ export default class extends Controller {
     }, this.#debounceTimeout(target));
   };
 
+  #getTriggerEvent(element) {
+    // Check if element has explicit trigger event set
+    if (element.dataset.autosubmitTriggerEvent) {
+      return element.dataset.autosubmitTriggerEvent;
+    }
+
+    // Check if form has explicit trigger event set
+    if (this.triggerEventValue !== "input") {
+      return this.triggerEventValue;
+    }
+
+    // Otherwise, choose trigger event based on element type
+    const type = element.type || element.tagName;
+
+    switch (type.toLowerCase()) {
+      case "text":
+      case "email":
+      case "password":
+      case "search":
+      case "tel":
+      case "url":
+      case "textarea":
+        return "blur";
+      case "number":
+      case "date":
+      case "datetime-local":
+      case "month":
+      case "time":
+      case "week":
+      case "color":
+        return "change";
+      case "checkbox":
+      case "radio":
+      case "select":
+      case "select-one":
+      case "select-multiple":
+        return "change";
+      case "range":
+        return "input";
+      default:
+        return "blur";
+    }
+  }
+
   #debounceTimeout(element) {
     if (element.dataset.autosubmitDebounceTimeout) {
       return Number.parseInt(element.dataset.autosubmitDebounceTimeout);

app/javascript/controllers/focus_record_controller.js

@@ -1,21 +0,0 @@
-import { Controller } from "@hotwired/stimulus";
-
-// Connects to data-controller="focus-record"
-export default class extends Controller {
-  static values = {
-    id: String,
-  };
-
-  connect() {
-    const element = document.getElementById(this.idValue);
-
-    if (element) {
-      element.scrollIntoView({ behavior: "smooth" });
-
-      // Remove the focused_record_id parameter from URL
-      const url = new URL(window.location);
-      url.searchParams.delete("focused_record_id");
-      window.history.replaceState({}, "", url);
-    }
-  }
-}

app/jobs/family_data_export_job.rb

@@ -0,0 +1,22 @@
+class FamilyDataExportJob < ApplicationJob
+  queue_as :default
+
+  def perform(family_export)
+    family_export.update!(status: :processing)
+
+    exporter = Family::DataExporter.new(family_export.family)
+    zip_file = exporter.generate_export
+
+    family_export.export_file.attach(
+      io: zip_file,
+      filename: family_export.filename,
+      content_type: "application/zip"
+    )
+
+    family_export.update!(status: :completed)
+  rescue => e
+    Rails.logger.error "Family export failed: #{e.message}"
+    Rails.logger.error e.backtrace.join("\n")
+    family_export.update!(status: :failed)
+  end
+end

app/models/account.rb

@@ -1,6 +1,5 @@
 class Account < ApplicationRecord
-  include Syncable, Monetizable, Chartable, Linkable, Enrichable
-  include AASM
+  include AASM, Syncable, Monetizable, Chartable, Linkable, Enrichable, Anchorable, Reconcileable
 
   validates :name, :balance, :currency, presence: true
 
@@ -59,26 +58,14 @@ class Account < ApplicationRecord
     def create_and_sync(attributes)
       attributes[:accountable_attributes] ||= {} # Ensure accountable is created, even if empty
       account = new(attributes.merge(cash_balance: attributes[:balance]))
-      initial_balance = attributes.dig(:accountable_attributes, :initial_balance)&.to_d || 0
+      initial_balance = attributes.dig(:accountable_attributes, :initial_balance)&.to_d
 
       transaction do
-        # Create 2 valuations for new accounts to establish a value history for users to see
-        account.entries.build(
-          name: "Current Balance",
-          date: Date.current,
-          amount: account.balance,
-          currency: account.currency,
-          entryable: Valuation.new
-        )
-        account.entries.build(
-          name: "Initial Balance",
-          date: 1.day.ago.to_date,
-          amount: initial_balance,
-          currency: account.currency,
-          entryable: Valuation.new
-        )
-
         account.save!
+
+        manager = Account::OpeningBalanceManager.new(account)
+        result = manager.set_opening_balance(balance: initial_balance || account.balance)
+        raise result.error if result.error
       end
 
       account.sync_later
@@ -127,11 +114,6 @@ class Account < ApplicationRecord
             .order(amount: :desc)
   end
 
-
-  def update_balance(balance:, date: Date.current, currency: nil, notes: nil)
-    Account::BalanceUpdater.new(self, balance:, currency:, date:, notes:).update
-  end
-
   def start_date
     first_entry_date = entries.minimum(:date) || Date.current
     first_entry_date - 1.day
@@ -159,4 +141,23 @@ class Account < ApplicationRecord
   def long_subtype_label
     accountable_class.long_subtype_label_for(subtype) || accountable_class.display_name
   end
+
+  # The balance type determines which "component" of balance is being tracked.
+  # This is primarily used for balance related calculations and updates.
+  #
+  # "Cash" = "Liquid"
+  # "Non-cash" = "Illiquid"
+  # "Investment" = A mix of both, including brokerage cash (liquid) and holdings (illiquid)
+  def balance_type
+    case accountable_type
+    when "Depository", "CreditCard"
+      :cash
+    when "Property", "Vehicle", "OtherAsset", "Loan", "OtherLiability"
+      :non_cash
+    when "Investment", "Crypto"
+      :investment
+    else
+      raise "Unknown account type: #{accountable_type}"
+    end
+  end
 end

app/models/account/activity_feed_data.rb

@@ -0,0 +1,85 @@
+# Data used to build the paginated feed of account "activity" (events like transfers, deposits, withdrawals, etc.)
+# This data object is useful for avoiding N+1 queries and having an easy way to pass around the required data to the
+# activity feed component in controllers and background jobs that refresh it.
+class Account::ActivityFeedData
+  ActivityDateData = Data.define(:date, :entries, :balance, :transfers)
+
+  attr_reader :account, :entries
+
+  def initialize(account, entries)
+    @account = account
+    @entries = entries.to_a
+  end
+
+  def entries_by_date
+    @entries_by_date_objects ||= begin
+      grouped_entries.map do |date, date_entries|
+        ActivityDateData.new(
+          date: date,
+          entries: date_entries,
+          balance: balance_for_date(date),
+          transfers: transfers_for_date(date)
+        )
+      end
+    end
+  end
+
+  private
+    def balance_for_date(date)
+      balances_by_date[date]
+    end
+
+    def transfers_for_date(date)
+      transfers_by_date[date] || []
+    end
+
+    def grouped_entries
+      @grouped_entries ||= entries.group_by(&:date)
+    end
+
+    def balances_by_date
+      @balances_by_date ||= begin
+        return {} if entries.empty?
+
+        dates = grouped_entries.keys
+        account.balances
+          .where(date: dates, currency: account.currency)
+          .index_by(&:date)
+      end
+    end
+
+    def transfers_by_date
+      @transfers_by_date ||= begin
+        return {} if transaction_ids.empty?
+
+        transfers = Transfer
+          .where(inflow_transaction_id: transaction_ids)
+          .or(Transfer.where(outflow_transaction_id: transaction_ids))
+          .to_a
+
+        # Group transfers by the date of their transaction entries
+        result = Hash.new { |h, k| h[k] = [] }
+
+        entries.each do |entry|
+          next unless entry.transaction? && transaction_ids.include?(entry.entryable_id)
+
+          transfers.each do |transfer|
+            if transfer.inflow_transaction_id == entry.entryable_id ||
+               transfer.outflow_transaction_id == entry.entryable_id
+              result[entry.date] << transfer
+            end
+          end
+        end
+
+        # Remove duplicates
+        result.transform_values(&:uniq)
+      end
+    end
+
+    def transaction_ids
+      @transaction_ids ||= entries
+        .select(&:transaction?)
+        .map(&:entryable_id)
+        .compact
+    end
+end

app/models/account/anchorable.rb

@@ -0,0 +1,56 @@
+# All accounts are "anchored" with start/end valuation records, with transactions,
+# trades, and reconciliations between them.
+module Account::Anchorable
+  extend ActiveSupport::Concern
+
+  included do
+    include Monetizable
+
+    monetize :opening_balance
+  end
+
+  def set_opening_anchor_balance(**opts)
+    result = opening_balance_manager.set_opening_balance(**opts)
+    sync_later if result.success?
+    result
+  end
+
+  def opening_anchor_date
+    opening_balance_manager.opening_date
+  end
+
+  def opening_anchor_balance
+    opening_balance_manager.opening_balance
+  end
+
+  def has_opening_anchor?
+    opening_balance_manager.has_opening_anchor?
+  end
+
+  def set_current_balance(balance)
+    result = current_balance_manager.set_current_balance(balance)
+    sync_later if result.success?
+    result
+  end
+
+  def current_anchor_balance
+    current_balance_manager.current_balance
+  end
+
+  def current_anchor_date
+    current_balance_manager.current_date
+  end
+
+  def has_current_anchor?
+    current_balance_manager.has_current_anchor?
+  end
+
+  private
+    def opening_balance_manager
+      @opening_balance_manager ||= Account::OpeningBalanceManager.new(self)
+    end
+
+    def current_balance_manager
+      @current_balance_manager ||= Account::CurrentBalanceManager.new(self)
+    end
+end

app/models/account/balance_updater.rb

@@ -1,47 +0,0 @@
-class Account::BalanceUpdater
-  def initialize(account, balance:, currency: nil, date: Date.current, notes: nil)
-    @account = account
-    @balance = balance.to_d
-    @currency = currency
-    @date = date.to_date
-    @notes = notes
-  end
-
-  def update
-    return Result.new(success?: true, updated?: false) unless requires_update?
-
-    Account.transaction do
-      if date == Date.current
-        account.balance = balance
-        account.currency = currency if currency.present?
-        account.save!
-      end
-
-      valuation_entry = account.entries.valuations.find_or_initialize_by(date: date) do |entry|
-        entry.entryable = Valuation.new
-      end
-
-      valuation_entry.amount = balance
-      valuation_entry.currency = currency if currency.present?
-      valuation_entry.name = "Manual #{account.accountable.balance_display_name} update"
-      valuation_entry.notes = notes if notes.present?
-      valuation_entry.save!
-    end
-
-    account.sync_later
-
-    Result.new(success?: true, updated?: true)
-  rescue => e
-    message = Rails.env.development? ? e.message : "Unable to update account values. Please try again."
-    Result.new(success?: false, updated?: false, error_message: message)
-  end
-
-  private
-    attr_reader :account, :balance, :currency, :date, :notes
-
-    Result = Struct.new(:success?, :updated?, :error_message)
-
-    def requires_update?
-      date != Date.current || account.balance != balance || account.currency != currency
-    end
-end

app/models/account/current_balance_manager.rb

@@ -0,0 +1,141 @@
+class Account::CurrentBalanceManager
+  InvalidOperation = Class.new(StandardError)
+
+  Result = Struct.new(:success?, :changes_made?, :error, keyword_init: true)
+
+  def initialize(account)
+    @account = account
+  end
+
+  def has_current_anchor?
+    current_anchor_valuation.present?
+  end
+
+  # Our system should always make sure there is a current anchor, and that it is up to date.
+  # The fallback is provided for backwards compatibility, but should not be relied on since account.balance is a "cached/derived" value.
+  def current_balance
+    if current_anchor_valuation
+      current_anchor_valuation.entry.amount
+    else
+      Rails.logger.warn "No current balance anchor found for account #{account.id}. Using cached balance instead, which may be out of date."
+      account.balance
+    end
+  end
+
+  def current_date
+    if current_anchor_valuation
+      current_anchor_valuation.entry.date
+    else
+      Date.current
+    end
+  end
+
+  def set_current_balance(balance)
+    if account.linked?
+      result = set_current_balance_for_linked_account(balance)
+    else
+      result = set_current_balance_for_manual_account(balance)
+    end
+
+    # Update cache field so changes appear immediately to the user
+    account.update!(balance: balance)
+
+    result
+  rescue => e
+    Result.new(success?: false, changes_made?: false, error: e.message)
+  end
+
+  private
+    attr_reader :account
+
+    def opening_balance_manager
+      @opening_balance_manager ||= Account::OpeningBalanceManager.new(account)
+    end
+
+    def reconciliation_manager
+      @reconciliation_manager ||= Account::ReconciliationManager.new(account)
+    end
+
+    # Manual accounts do not manage the `current_anchor` valuation (otherwise, user would need to continually update it, which is bad UX)
+    # Instead, we use a combination of "auto-update strategies" to set the current balance according to the user's intent.
+    #
+    # The "auto-update strategies" are:
+    # 1. Value tracking - If the account has a reconciliation already, we assume they are tracking the account value primarily with reconciliations, so we append a new one
+    # 2. Transaction adjustment - If the account doesn't have recons, we assume user is tracking with transactions, so we adjust the opening balance with a delta until it
+    #                             gets us to the desired balance. This ensures we don't append unnecessary reconciliations to the account, which "reset" the value from that
+    #                             date forward (not user's intent).
+    #
+    # For more documentation on these auto-update strategies, see the test cases.
+    def set_current_balance_for_manual_account(balance)
+      # If we're dealing with a cash account that has no reconciliations, use "Transaction adjustment" strategy (update opening balance to "back in" to the desired current balance)
+      if account.balance_type == :cash && account.valuations.reconciliation.empty?
+        adjust_opening_balance_with_delta(new_balance: balance, old_balance: account.balance)
+      else
+        existing_reconciliation = account.entries.valuations.find_by(date: Date.current)
+
+        result = reconciliation_manager.reconcile_balance(balance: balance, date: Date.current, existing_valuation_entry: existing_reconciliation)
+
+        # Normalize to expected result format
+        Result.new(success?: result.success?, changes_made?: true, error: result.error_message)
+      end
+    end
+
+    def adjust_opening_balance_with_delta(new_balance:, old_balance:)
+      delta = new_balance - old_balance
+
+      result = opening_balance_manager.set_opening_balance(balance: account.opening_anchor_balance + delta)
+
+      # Normalize to expected result format
+      Result.new(success?: result.success?, changes_made?: true, error: result.error)
+    end
+
+    # Linked accounts manage "current balance" via the special `current_anchor` valuation.
+    # This is NOT a user-facing feature, and is primarily used in "processors" while syncing
+    # linked account data (e.g. via Plaid)
+    def set_current_balance_for_linked_account(balance)
+      if current_anchor_valuation
+        changes_made = update_current_anchor(balance)
+        Result.new(success?: true, changes_made?: changes_made, error: nil)
+      else
+        create_current_anchor(balance)
+        Result.new(success?: true, changes_made?: true, error: nil)
+      end
+    end
+
+    def current_anchor_valuation
+      @current_anchor_valuation ||= account.valuations.current_anchor.includes(:entry).first
+    end
+
+    def create_current_anchor(balance)
+      account.entries.create!(
+        date: Date.current,
+        name: Valuation.build_current_anchor_name(account.accountable_type),
+        amount: balance,
+        currency: account.currency,
+        entryable: Valuation.new(kind: "current_anchor")
+      )
+    end
+
+    def update_current_anchor(balance)
+      changes_made = false
+
+      ActiveRecord::Base.transaction do
+        # Update associated entry attributes
+        entry = current_anchor_valuation.entry
+
+        if entry.amount != balance
+          entry.amount = balance
+          changes_made = true
+        end
+
+        if entry.date != Date.current
+          entry.date = Date.current
+          changes_made = true
+        end
+
+        entry.save! if entry.changed?
+      end
+
+      changes_made
+    end
+end

app/models/account/linkable.rb

@@ -15,4 +15,5 @@ module Account::Linkable
   def unlinked?
     !linked?
   end
+  alias_method :manual?, :unlinked?
 end

app/models/account/opening_balance_manager.rb

@@ -0,0 +1,99 @@
+class Account::OpeningBalanceManager
+  Result = Struct.new(:success?, :changes_made?, :error, keyword_init: true)
+
+  def initialize(account)
+    @account = account
+  end
+
+  def has_opening_anchor?
+    opening_anchor_valuation.present?
+  end
+
+  # Most accounts should have an opening anchor. If not, we derive the opening date from the oldest entry date
+  def opening_date
+    return opening_anchor_valuation.entry.date if opening_anchor_valuation.present?
+
+    [
+      account.entries.valuations.order(:date).first&.date,
+      account.entries.where.not(entryable_type: "Valuation").order(:date).first&.date&.prev_day
+    ].compact.min || Date.current
+  end
+
+  def opening_balance
+    opening_anchor_valuation&.entry&.amount || 0
+  end
+
+  def set_opening_balance(balance:, date: nil)
+    resolved_date = date || default_date
+
+    # Validate date is before oldest entry
+    if date && oldest_entry_date && resolved_date >= oldest_entry_date
+      return Result.new(success?: false, changes_made?: false, error: "Opening balance date must be before the oldest entry date")
+    end
+
+    if opening_anchor_valuation.nil?
+      create_opening_anchor(
+        balance: balance,
+        date: resolved_date
+      )
+      Result.new(success?: true, changes_made?: true, error: nil)
+    else
+      changes_made = update_opening_anchor(balance: balance, date: date)
+      Result.new(success?: true, changes_made?: changes_made, error: nil)
+    end
+  end
+
+  private
+    attr_reader :account
+
+    def opening_anchor_valuation
+      @opening_anchor_valuation ||= account.valuations.opening_anchor.includes(:entry).first
+    end
+
+    def oldest_entry_date
+      @oldest_entry_date ||= account.entries.minimum(:date)
+    end
+
+    def default_date
+      if oldest_entry_date
+        [ oldest_entry_date - 1.day, 2.years.ago.to_date ].min
+      else
+        2.years.ago.to_date
+      end
+    end
+
+    def create_opening_anchor(balance:, date:)
+      account.entries.create!(
+        date: date,
+        name: Valuation.build_opening_anchor_name(account.accountable_type),
+        amount: balance,
+        currency: account.currency,
+        entryable: Valuation.new(
+          kind: "opening_anchor"
+        )
+      )
+    end
+
+    def update_opening_anchor(balance:, date: nil)
+      changes_made = false
+
+      ActiveRecord::Base.transaction do
+        # Update associated entry attributes
+        entry = opening_anchor_valuation.entry
+
+        if entry.amount != balance
+          entry.amount = balance
+          changes_made = true
+        end
+
+        if date.present? && entry.date != date
+          entry.date = date
+          changes_made = true
+        end
+
+        entry.save! if entry.changed?
+      end
+
+      changes_made
+    end
+end

app/models/account/reconcileable.rb

@@ -0,0 +1,20 @@
+module Account::Reconcileable
+  extend ActiveSupport::Concern
+
+  def create_reconciliation(balance:, date:, dry_run: false)
+    result = reconciliation_manager.reconcile_balance(balance: balance, date: date, dry_run: dry_run)
+    sync_later if result.success? && !dry_run
+    result
+  end
+
+  def update_reconciliation(existing_valuation_entry, balance:, date:, dry_run: false)
+    result = reconciliation_manager.reconcile_balance(balance: balance, date: date, existing_valuation_entry: existing_valuation_entry, dry_run: dry_run)
+    sync_later if result.success? && !dry_run
+    result
+  end
+
+  private
+    def reconciliation_manager
+      @reconciliation_manager ||= Account::ReconciliationManager.new(self)
+    end
+end

app/models/account/reconciliation_manager.rb

@@ -0,0 +1,89 @@
+class Account::ReconciliationManager
+  attr_reader :account
+
+  def initialize(account)
+    @account = account
+  end
+
+  # Reconciles balance by creating a Valuation entry. If existing valuation is provided, it will be updated instead of creating a new one.
+  def reconcile_balance(balance:, date: Date.current, dry_run: false, existing_valuation_entry: nil)
+    old_balance_components = old_balance_components(reconciliation_date: date, existing_valuation_entry: existing_valuation_entry)
+    prepared_valuation = prepare_reconciliation(balance, date, existing_valuation_entry)
+
+    unless dry_run
+      prepared_valuation.save!
+    end
+
+    ReconciliationResult.new(
+      success?: true,
+      old_cash_balance: old_balance_components[:cash_balance],
+      old_balance: old_balance_components[:balance],
+      new_cash_balance: derived_cash_balance(date: date, total_balance: prepared_valuation.amount),
+      new_balance: prepared_valuation.amount,
+      error_message: nil
+    )
+  rescue => e
+    ReconciliationResult.new(
+      success?: false,
+      error_message: e.message
+    )
+  end
+
+  private
+    # Returns before -> after OR error message
+    ReconciliationResult = Struct.new(
+      :success?,
+      :old_cash_balance,
+      :old_balance,
+      :new_cash_balance,
+      :new_balance,
+      :error_message,
+      keyword_init: true
+    )
+
+    def prepare_reconciliation(balance, date, existing_valuation)
+      valuation_record = existing_valuation ||
+                         account.entries.valuations.find_by(date: date) || # In case of conflict, where existing valuation is not passed as arg, but one exists
+                         account.entries.build(
+                                  name: Valuation.build_reconciliation_name(account.accountable_type),
+                                  entryable: Valuation.new(kind: "reconciliation")
+                                )
+
+      valuation_record.assign_attributes(
+        date: date,
+        amount: balance,
+        currency: account.currency
+      )
+
+      valuation_record
+    end
+
+    def derived_cash_balance(date:, total_balance:)
+      balance_components_for_reconciliation_date = get_balance_components_for_date(date)
+
+      return nil unless balance_components_for_reconciliation_date[:balance] && balance_components_for_reconciliation_date[:cash_balance]
+
+      # We calculate the existing non-cash balance, which for investments would represents "holdings" for the date of reconciliation
+      # Since the user is setting "total balance", we have to subtract the existing non-cash balance from the total balance to get the new cash balance
+      existing_non_cash_balance = balance_components_for_reconciliation_date[:balance] - balance_components_for_reconciliation_date[:cash_balance]
+
+      total_balance - existing_non_cash_balance
+    end
+
+    def old_balance_components(reconciliation_date:, existing_valuation_entry: nil)
+      if existing_valuation_entry
+        get_balance_components_for_date(existing_valuation_entry.date)
+      else
+        get_balance_components_for_date(reconciliation_date)
+      end
+    end
+
+    def get_balance_components_for_date(date)
+      balance_record = account.balances.find_by(date: date, currency: account.currency)
+
+      {
+        cash_balance: balance_record&.end_cash_balance,
+        balance: balance_record&.end_balance
+      }
+    end
+end

app/models/account_import.rb

@@ -1,4 +1,6 @@
 class AccountImport < Import
+  OpeningBalanceError = Class.new(StandardError)
+
   def import!
     transaction do
       rows.each do |row|
@@ -15,13 +17,13 @@ class AccountImport < Import
 
         account.save!
 
-        account.entries.create!(
-          amount: row.amount,
-          currency: row.currency,
-          date: Date.current,
-          name: "Imported account value",
-          entryable: Valuation.new
-        )
+        manager = Account::OpeningBalanceManager.new(account)
+        result = manager.set_opening_balance(balance: row.amount.to_d)
+
+        # Re-raise since we should never have an error here
+        if result.error
+          raise OpeningBalanceError, result.error
+        end
       end
     end
   end

app/models/assistant/function/get_transactions.rb

@@ -134,7 +134,8 @@ class Assistant::Function::GetTransactions < Assistant::Function
   def call(params = {})
     search_params = params.except("order", "page")
 
-    transactions_query = family.transactions.visible.search(search_params)
+    search = Transaction::Search.new(family, filters: search_params)
+    transactions_query = search.transactions_scope
     pagy_query = params["order"] == "asc" ? transactions_query.chronological : transactions_query.reverse_chronological
 
     # By default, we give a small page size to force the AI to use filters effectively and save on tokens
@@ -149,7 +150,7 @@ class Assistant::Function::GetTransactions < Assistant::Function
       limit: default_page_size
     )
 
-    totals = family.income_statement.totals(transactions_scope: transactions_query)
+    totals = search.totals
 
     normalized_transactions = paginated_transactions.map do |txn|
       entry = txn.entry

app/models/balance.rb

@@ -2,8 +2,30 @@ class Balance < ApplicationRecord
   include Monetizable
 
   belongs_to :account
+
   validates :account, :date, :balance, presence: true
-  monetize :balance
+  validates :flows_factor, inclusion: { in: [ -1, 1 ] }
+
+  monetize :balance, :cash_balance,
+           :start_cash_balance, :start_non_cash_balance, :start_balance,
+           :cash_inflows, :cash_outflows, :non_cash_inflows, :non_cash_outflows, :net_market_flows,
+           :cash_adjustments, :non_cash_adjustments,
+           :end_cash_balance, :end_non_cash_balance, :end_balance
+
   scope :in_period, ->(period) { period.nil? ? all : where(date: period.date_range) }
   scope :chronological, -> { order(:date) }
+
+  def balance_trend
+    Trend.new(
+      current: end_balance_money,
+      previous: start_balance_money,
+      favorable_direction: favorable_direction
+    )
+  end
+
+  private
+
+    def favorable_direction
+      flows_factor == -1 ? "down" : "up"
+    end
 end

app/models/balance/base_calculator.rb

@@ -0,0 +1,140 @@
+class Balance::BaseCalculator
+  attr_reader :account
+
+  def initialize(account)
+    @account = account
+  end
+
+  def calculate
+    raise NotImplementedError, "Subclasses must implement this method"
+  end
+
+  private
+    def sync_cache
+      @sync_cache ||= Balance::SyncCache.new(account)
+    end
+
+    def holdings_value_for_date(date)
+      @holdings_value_for_date ||= {}
+      @holdings_value_for_date[date] ||= sync_cache.get_holdings(date).sum(&:amount)
+    end
+
+    def derive_cash_balance_on_date_from_total(total_balance:, date:)
+      if account.balance_type == :investment
+        total_balance - holdings_value_for_date(date)
+      elsif account.balance_type == :cash
+        total_balance
+      else
+        0
+      end
+    end
+
+    def cash_adjustments_for_date(start_cash, end_cash, net_cash_flows)
+      return 0 unless account.balance_type != :non_cash
+
+      end_cash - start_cash - net_cash_flows
+    end
+
+    def non_cash_adjustments_for_date(start_non_cash, end_non_cash, non_cash_flows)
+      return 0 unless account.balance_type == :non_cash
+
+      end_non_cash - start_non_cash - non_cash_flows
+    end
+
+    # If holdings value goes from $100 -> $200 (change_holdings_value is $100)
+    # And non-cash flows (i.e. "buys") for day are +$50 (net_buy_sell_value is $50)
+    # That means value increased by $100, where $50 of that is due to the change in holdings value, and $50 is due to the buy/sell
+    def market_value_change_on_date(date, flows)
+      return 0 unless account.balance_type == :investment
+
+      start_of_day_holdings_value = holdings_value_for_date(date.prev_day)
+      end_of_day_holdings_value = holdings_value_for_date(date)
+
+      change_holdings_value = end_of_day_holdings_value - start_of_day_holdings_value
+      net_buy_sell_value = flows[:non_cash_inflows] - flows[:non_cash_outflows]
+
+      change_holdings_value - net_buy_sell_value
+    end
+
+    def flows_for_date(date)
+      entries = sync_cache.get_entries(date)
+
+      cash_inflows = 0
+      cash_outflows = 0
+      non_cash_inflows = 0
+      non_cash_outflows = 0
+
+      txn_inflow_sum = entries.select { |e| e.amount < 0 && e.transaction? }.sum(&:amount)
+      txn_outflow_sum = entries.select { |e| e.amount >= 0 && e.transaction? }.sum(&:amount)
+
+      trade_cash_inflow_sum = entries.select { |e| e.amount < 0 && e.trade? }.sum(&:amount)
+      trade_cash_outflow_sum = entries.select { |e| e.amount >= 0 && e.trade? }.sum(&:amount)
+
+      if account.balance_type == :non_cash && account.accountable_type == "Loan"
+        non_cash_inflows = txn_inflow_sum.abs
+        non_cash_outflows = txn_outflow_sum
+      elsif account.balance_type != :non_cash
+        cash_inflows = txn_inflow_sum.abs + trade_cash_inflow_sum.abs
+        cash_outflows = txn_outflow_sum + trade_cash_outflow_sum
+
+        # Trades are inverse (a "buy" is outflow of cash, but "inflow" of non-cash, aka "holdings")
+        non_cash_outflows = trade_cash_inflow_sum.abs
+        non_cash_inflows = trade_cash_outflow_sum
+      end
+
+      {
+        cash_inflows: cash_inflows,
+        cash_outflows: cash_outflows,
+        non_cash_inflows: non_cash_inflows,
+        non_cash_outflows: non_cash_outflows
+      }
+    end
+
+    def derive_cash_balance(cash_balance, date)
+      entries = sync_cache.get_entries(date)
+
+      if account.balance_type == :non_cash
+        0
+      else
+        cash_balance + signed_entry_flows(entries)
+      end
+    end
+
+    def derive_non_cash_balance(non_cash_balance, date, direction: :forward)
+      entries = sync_cache.get_entries(date)
+      # Loans are a special case (loan payment reducing principal, which is non-cash)
+      if account.balance_type == :non_cash && account.accountable_type == "Loan"
+        non_cash_balance + signed_entry_flows(entries)
+      elsif account.balance_type == :investment
+        # For reverse calculations, we need the previous day's holdings
+        target_date = direction == :forward ? date : date.prev_day
+        holdings_value_for_date(target_date)
+      else
+        non_cash_balance
+      end
+    end
+
+    def signed_entry_flows(entries)
+      raise NotImplementedError, "Directional calculators must implement this method"
+    end
+
+    def build_balance(date:, **args)
+      Balance.new(
+        account_id: account.id,
+        currency: account.currency,
+        date: date,
+        balance: args[:balance],
+        cash_balance: args[:cash_balance],
+        start_cash_balance: args[:start_cash_balance] || 0,
+        start_non_cash_balance: args[:start_non_cash_balance] || 0,
+        cash_inflows: args[:cash_inflows] || 0,
+        cash_outflows: args[:cash_outflows] || 0,
+        non_cash_inflows: args[:non_cash_inflows] || 0,
+        non_cash_outflows: args[:non_cash_outflows] || 0,
+        cash_adjustments: args[:cash_adjustments] || 0,
+        non_cash_adjustments: args[:non_cash_adjustments] || 0,
+        net_market_flows: args[:net_market_flows] || 0,
+        flows_factor: account.classification == "asset" ? 1 : -1
+      )
+    end
+end

app/models/balance/chart_series_builder.rb

@@ -8,21 +8,21 @@ class Balance::ChartSeriesBuilder
   end
 
   def balance_series
-    build_series_for(:balance)
+    build_series_for(:end_balance)
   rescue => e
     Rails.logger.error "Balance series error: #{e.message} for accounts #{@account_ids}"
     raise
   end
 
   def cash_balance_series
-    build_series_for(:cash_balance)
+    build_series_for(:end_cash_balance)
   rescue => e
     Rails.logger.error "Cash balance series error: #{e.message} for accounts #{@account_ids}"
     raise
   end
 
   def holdings_balance_series
-    build_series_for(:holdings_balance)
+    build_series_for(:end_holdings_balance)
   rescue => e
     Rails.logger.error "Holdings balance series error: #{e.message} for accounts #{@account_ids}"
     raise
@@ -37,13 +37,20 @@ class Balance::ChartSeriesBuilder
 
     def build_series_for(column)
       values = query_data.map do |datum|
+        # Map column names to their start equivalents
+        previous_column = case column
+        when :end_balance then :start_balance
+        when :end_cash_balance then :start_cash_balance
+        when :end_holdings_balance then :start_holdings_balance
+        end
+
         Series::Value.new(
           date: datum.date,
           date_formatted: I18n.l(datum.date, format: :long),
           value: Money.new(datum.send(column), currency),
           trend: Trend.new(
             current: Money.new(datum.send(column), currency),
-            previous: Money.new(datum.send("previous_#{column}"), currency),
+            previous: Money.new(datum.send(previous_column), currency),
             favorable_direction: favorable_direction
           )
         )
@@ -88,66 +95,57 @@ class Balance::ChartSeriesBuilder
         WITH dates AS (
           SELECT generate_series(DATE :start_date, DATE :end_date, :interval::interval)::date AS date
           UNION DISTINCT
-          SELECT :end_date::date  -- Pass in date to ensure timezone-aware "today" date
-        ), aggregated_balances AS (
-          SELECT
-            d.date,
-            -- Total balance (assets positive, liabilities negative)
-            SUM(
-              CASE WHEN accounts.classification = 'asset'
-                THEN COALESCE(last_bal.balance, 0)
-                ELSE -COALESCE(last_bal.balance, 0)
-              END * COALESCE(er.rate, 1) * :sign_multiplier::integer
-            ) AS balance,
-            -- Cash-only balance
-            SUM(
-              CASE WHEN accounts.classification = 'asset'
-                THEN COALESCE(last_bal.cash_balance, 0)
-                ELSE -COALESCE(last_bal.cash_balance, 0)
-              END * COALESCE(er.rate, 1) * :sign_multiplier::integer
-            ) AS cash_balance,
-            -- Holdings value (balance ‑ cash)
-            SUM(
-              CASE WHEN accounts.classification = 'asset'
-                THEN COALESCE(last_bal.balance, 0) - COALESCE(last_bal.cash_balance, 0)
-                ELSE 0
-              END * COALESCE(er.rate, 1) * :sign_multiplier::integer
-            ) AS holdings_balance
-          FROM dates d
-          JOIN accounts ON accounts.id = ANY(array[:account_ids]::uuid[])
-
-          -- Last observation carried forward (LOCF), use the most recent balance on or before the chart date
-          LEFT JOIN LATERAL (
-            SELECT b.balance, b.cash_balance
-            FROM balances b
-            WHERE b.account_id = accounts.id
-              AND b.date <= d.date
-            ORDER BY b.date DESC
-            LIMIT 1
-          ) last_bal ON TRUE
-
-          -- Last observation carried forward (LOCF), use the most recent exchange rate on or before the chart date
-          LEFT JOIN LATERAL (
-            SELECT er.rate
-            FROM exchange_rates er
-            WHERE er.from_currency = accounts.currency
-              AND er.to_currency = :target_currency
-              AND er.date <= d.date
-            ORDER BY er.date DESC
-            LIMIT 1
-          ) er ON TRUE
-          GROUP BY d.date
+          SELECT :end_date::date  -- Ensure end date is included
         )
         SELECT
-          date,
-          balance,
-          cash_balance,
-          holdings_balance,
-          COALESCE(LAG(balance) OVER (ORDER BY date), 0) AS previous_balance,
-          COALESCE(LAG(cash_balance) OVER (ORDER BY date), 0) AS previous_cash_balance,
-          COALESCE(LAG(holdings_balance) OVER (ORDER BY date), 0) AS previous_holdings_balance
-        FROM aggregated_balances
-        ORDER BY date
+          d.date,
+          -- Use flows_factor: already handles asset (+1) vs liability (-1)
+          COALESCE(SUM(last_bal.end_balance * last_bal.flows_factor * COALESCE(er.rate, 1) * :sign_multiplier::integer), 0) AS end_balance,
+          COALESCE(SUM(last_bal.end_cash_balance * last_bal.flows_factor * COALESCE(er.rate, 1) * :sign_multiplier::integer), 0) AS end_cash_balance,
+          -- Holdings only for assets (flows_factor = 1)
+          COALESCE(SUM(
+            CASE WHEN last_bal.flows_factor = 1
+              THEN last_bal.end_non_cash_balance
+              ELSE 0
+            END * COALESCE(er.rate, 1) * :sign_multiplier::integer
+          ), 0) AS end_holdings_balance,
+          -- Previous balances
+          COALESCE(SUM(last_bal.start_balance * last_bal.flows_factor * COALESCE(er.rate, 1) * :sign_multiplier::integer), 0) AS start_balance,
+          COALESCE(SUM(last_bal.start_cash_balance * last_bal.flows_factor * COALESCE(er.rate, 1) * :sign_multiplier::integer), 0) AS start_cash_balance,
+          COALESCE(SUM(
+            CASE WHEN last_bal.flows_factor = 1
+              THEN last_bal.start_non_cash_balance
+              ELSE 0
+            END * COALESCE(er.rate, 1) * :sign_multiplier::integer
+          ), 0) AS start_holdings_balance
+        FROM dates d
+        CROSS JOIN accounts
+        LEFT JOIN LATERAL (
+          SELECT b.end_balance,
+                 b.end_cash_balance,
+                 b.end_non_cash_balance,
+                 b.start_balance,
+                 b.start_cash_balance,
+                 b.start_non_cash_balance,
+                 b.flows_factor
+          FROM balances b
+          WHERE b.account_id = accounts.id
+            AND b.date <= d.date
+          ORDER BY b.date DESC
+          LIMIT 1
+        ) last_bal ON TRUE
+        LEFT JOIN LATERAL (
+          SELECT er.rate
+          FROM exchange_rates er
+          WHERE er.from_currency = accounts.currency
+            AND er.to_currency = :target_currency
+            AND er.date <= d.date
+          ORDER BY er.date DESC
+          LIMIT 1
+        ) er ON TRUE
+        WHERE accounts.id = ANY(array[:account_ids]::uuid[])
+        GROUP BY d.date
+        ORDER BY d.date
       SQL
     end
 end

app/models/balance/forward_calculator.rb

@@ -1,61 +1,85 @@
-class Balance::ForwardCalculator
-  attr_reader :account
-
-  def initialize(account)
-    @account = account
-  end
-
+class Balance::ForwardCalculator < Balance::BaseCalculator
   def calculate
     Rails.logger.tagged("Balance::ForwardCalculator") do
-      calculate_balances
+      start_cash_balance = derive_cash_balance_on_date_from_total(
+        total_balance: account.opening_anchor_balance,
+        date: account.opening_anchor_date
+      )
+      start_non_cash_balance = account.opening_anchor_balance - start_cash_balance
+
+      calc_start_date.upto(calc_end_date).map do |date|
+        valuation = sync_cache.get_valuation(date)
+
+        if valuation
+          end_cash_balance = derive_cash_balance_on_date_from_total(
+            total_balance: valuation.amount,
+            date: date
+          )
+          end_non_cash_balance = valuation.amount - end_cash_balance
+        else
+          end_cash_balance = derive_end_cash_balance(start_cash_balance: start_cash_balance, date: date)
+          end_non_cash_balance = derive_end_non_cash_balance(start_non_cash_balance: start_non_cash_balance, date: date)
+        end
+
+        flows = flows_for_date(date)
+        market_value_change = market_value_change_on_date(date, flows)
+
+        cash_adjustments = cash_adjustments_for_date(start_cash_balance, end_cash_balance, (flows[:cash_inflows] - flows[:cash_outflows]) * flows_factor)
+        non_cash_adjustments = non_cash_adjustments_for_date(start_non_cash_balance, end_non_cash_balance, (flows[:non_cash_inflows] - flows[:non_cash_outflows]) * flows_factor)
+
+        output_balance = build_balance(
+          date: date,
+          balance: end_cash_balance + end_non_cash_balance,
+          cash_balance: end_cash_balance,
+          start_cash_balance: start_cash_balance,
+          start_non_cash_balance: start_non_cash_balance,
+          cash_inflows: flows[:cash_inflows],
+          cash_outflows: flows[:cash_outflows],
+          non_cash_inflows: flows[:non_cash_inflows],
+          non_cash_outflows: flows[:non_cash_outflows],
+          cash_adjustments: cash_adjustments,
+          non_cash_adjustments: non_cash_adjustments,
+          net_market_flows: market_value_change
+        )
+
+        # Set values for the next iteration
+        start_cash_balance = end_cash_balance
+        start_non_cash_balance = end_non_cash_balance
+
+        output_balance
+      end
     end
   end
 
   private
-    def calculate_balances
-      current_cash_balance = 0
-      next_cash_balance = nil
-
-      @balances = []
-
-      account.start_date.upto(Date.current).each do |date|
-        entries = sync_cache.get_entries(date)
-        holdings = sync_cache.get_holdings(date)
-        holdings_value = holdings.sum(&:amount)
-        valuation = sync_cache.get_valuation(date)
-
-        next_cash_balance = if valuation
-          valuation.amount - holdings_value
-        else
-          calculate_next_balance(current_cash_balance, entries, direction: :forward)
-        end
-
-        @balances << build_balance(date, next_cash_balance, holdings_value)
-
-        current_cash_balance = next_cash_balance
-      end
-
-      @balances
+    def calc_start_date
+      account.opening_anchor_date
     end
 
-    def sync_cache
-      @sync_cache ||= Balance::SyncCache.new(account)
+    def calc_end_date
+      [ account.entries.order(:date).last&.date, account.holdings.order(:date).last&.date ].compact.max || Date.current
     end
 
-    def build_balance(date, cash_balance, holdings_value)
-      Balance.new(
-        account_id: account.id,
-        date: date,
-        balance: holdings_value + cash_balance,
-        cash_balance: cash_balance,
-        currency: account.currency
-      )
+    # Negative entries amount on an "asset" account means, "account value has increased"
+    # Negative entries amount on a "liability" account means, "account debt has decreased"
+    # Positive entries amount on an "asset" account means, "account value has decreased"
+    # Positive entries amount on a "liability" account means, "account debt has increased"
+    def signed_entry_flows(entries)
+      entry_flows = entries.sum(&:amount)
+      account.asset? ? -entry_flows : entry_flows
     end
 
-    def calculate_next_balance(prior_balance, transactions, direction: :forward)
-      flows = transactions.sum(&:amount)
-      negated = direction == :forward ? account.asset? : account.liability?
-      flows *= -1 if negated
-      prior_balance + flows
+    # Derives cash balance, starting from the start-of-day, applying entries in forward to get the end-of-day balance
+    def derive_end_cash_balance(start_cash_balance:, date:)
+      derive_cash_balance(start_cash_balance, date)
+    end
+
+    # Derives non-cash balance, starting from the start-of-day, applying entries in forward to get the end-of-day balance
+    def derive_end_non_cash_balance(start_non_cash_balance:, date:)
+      derive_non_cash_balance(start_non_cash_balance, date, direction: :forward)
+    end
+
+    def flows_factor
+      account.asset? ? 1 : -1
     end
 end

app/models/balance/materializer.rb

@@ -28,9 +28,20 @@ class Balance::Materializer
     end
 
     def update_account_info
-      calculated_balance = @balances.sort_by(&:date).last&.balance || 0
-      calculated_holdings_value = @holdings.select { |h| h.date == Date.current }.sum(&:amount) || 0
-      calculated_cash_balance = calculated_balance - calculated_holdings_value
+      # Query fresh balance from DB to get generated column values
+      current_balance = account.balances
+        .where(currency: account.currency)
+        .order(date: :desc)
+        .first
+
+      if current_balance
+        calculated_balance = current_balance.end_balance
+        calculated_cash_balance = current_balance.end_cash_balance
+      else
+        # Fallback if no balance exists
+        calculated_balance = 0
+        calculated_cash_balance = 0
+      end
 
       Rails.logger.info("Balance update: cash=#{calculated_cash_balance}, total=#{calculated_balance}")
 
@@ -48,14 +59,23 @@ class Balance::Materializer
       current_time = Time.now
       account.balances.upsert_all(
         @balances.map { |b| b.attributes
-               .slice("date", "balance", "cash_balance", "currency")
+               .slice("date", "balance", "cash_balance", "currency",
+                      "start_cash_balance", "start_non_cash_balance",
+                      "cash_inflows", "cash_outflows",
+                      "non_cash_inflows", "non_cash_outflows",
+                      "net_market_flows",
+                      "cash_adjustments", "non_cash_adjustments",
+                      "flows_factor")
                .merge("updated_at" => current_time) },
         unique_by: %i[account_id date currency]
       )
     end
 
     def purge_stale_balances
-      deleted_count = account.balances.delete_by("date < ?", account.start_date)
+      sorted_balances = @balances.sort_by(&:date)
+      oldest_calculated_balance_date = sorted_balances.first&.date
+      newest_calculated_balance_date = sorted_balances.last&.date
+      deleted_count = account.balances.delete_by("date < ? OR date > ?", oldest_calculated_balance_date, newest_calculated_balance_date)
       Rails.logger.info("Purged #{deleted_count} stale balances") if deleted_count > 0
     end
 

app/models/balance/reverse_calculator.rb

@@ -1,71 +1,82 @@
-class Balance::ReverseCalculator
-  attr_reader :account
-
-  def initialize(account)
-    @account = account
-  end
-
+class Balance::ReverseCalculator < Balance::BaseCalculator
   def calculate
     Rails.logger.tagged("Balance::ReverseCalculator") do
-      calculate_balances
+      # Since it's a reverse sync, we're starting with the "end of day" balance components and
+      # calculating backwards to derive the "start of day" balance components.
+      end_cash_balance = derive_cash_balance_on_date_from_total(
+        total_balance: account.current_anchor_balance,
+        date: account.current_anchor_date
+      )
+      end_non_cash_balance = account.current_anchor_balance - end_cash_balance
+
+      # Calculates in reverse-chronological order (End of day -> Start of day)
+      account.current_anchor_date.downto(account.opening_anchor_date).map do |date|
+        flows = flows_for_date(date)
+
+        if use_opening_anchor_for_date?(date)
+          end_cash_balance = derive_cash_balance_on_date_from_total(
+            total_balance: account.opening_anchor_balance,
+            date: date
+          )
+          end_non_cash_balance = account.opening_anchor_balance - end_cash_balance
+
+          start_cash_balance = end_cash_balance
+          start_non_cash_balance = end_non_cash_balance
+          market_value_change = 0
+        else
+          start_cash_balance = derive_start_cash_balance(end_cash_balance: end_cash_balance, date: date)
+          start_non_cash_balance = derive_start_non_cash_balance(end_non_cash_balance: end_non_cash_balance, date: date)
+          market_value_change = market_value_change_on_date(date, flows)
+        end
+
+        output_balance = build_balance(
+          date: date,
+          balance: end_cash_balance + end_non_cash_balance,
+          cash_balance: end_cash_balance,
+          start_cash_balance: start_cash_balance,
+          start_non_cash_balance: start_non_cash_balance,
+          cash_inflows: flows[:cash_inflows],
+          cash_outflows: flows[:cash_outflows],
+          non_cash_inflows: flows[:non_cash_inflows],
+          non_cash_outflows: flows[:non_cash_outflows],
+          net_market_flows: market_value_change
+        )
+
+        end_cash_balance = start_cash_balance
+        end_non_cash_balance = start_non_cash_balance
+
+        output_balance
+      end
     end
   end
 
   private
-    def calculate_balances
-      current_cash_balance = account.cash_balance
-      previous_cash_balance = nil
 
-      @balances = []
-
-      Date.current.downto(account.start_date).map do |date|
-        entries = sync_cache.get_entries(date)
-        holdings = sync_cache.get_holdings(date)
-        holdings_value = holdings.sum(&:amount)
-        valuation = sync_cache.get_valuation(date)
-
-        previous_cash_balance = if valuation
-          valuation.amount - holdings_value
-        else
-          calculate_next_balance(current_cash_balance, entries, direction: :reverse)
-        end
-
-        if valuation.present?
-          @balances << build_balance(date, previous_cash_balance, holdings_value)
-        else
-          # If date is today, we don't distinguish cash vs. total since provider's are inconsistent with treatment
-          # of the cash component.  Instead, just set the balance equal to the "total value" reported by the provider
-          if date == Date.current
-            @balances << build_balance(date, account.cash_balance, account.balance - account.cash_balance)
-          else
-            @balances << build_balance(date, current_cash_balance, holdings_value)
-          end
-        end
-
-        current_cash_balance = previous_cash_balance
-      end
-
-      @balances
+    # Negative entries amount on an "asset" account means, "account value has increased"
+    # Negative entries amount on a "liability" account means, "account debt has decreased"
+    # Positive entries amount on an "asset" account means, "account value has decreased"
+    # Positive entries amount on a "liability" account means, "account debt has increased"
+    def signed_entry_flows(entries)
+      entry_flows = entries.sum(&:amount)
+      account.asset? ? entry_flows : -entry_flows
     end
 
-    def sync_cache
-      @sync_cache ||= Balance::SyncCache.new(account)
+    # Alias method, for algorithmic clarity
+    # Derives cash balance, starting from the end-of-day, applying entries in reverse to get the start-of-day balance
+    def derive_start_cash_balance(end_cash_balance:, date:)
+      derive_cash_balance(end_cash_balance, date)
     end
 
-    def build_balance(date, cash_balance, holdings_value)
-      Balance.new(
-        account_id: account.id,
-        date: date,
-        balance: holdings_value + cash_balance,
-        cash_balance: cash_balance,
-        currency: account.currency
-      )
+    # Alias method, for algorithmic clarity
+    # Derives non-cash balance, starting from the end-of-day, applying entries in reverse to get the start-of-day balance
+    def derive_start_non_cash_balance(end_non_cash_balance:, date:)
+      derive_non_cash_balance(end_non_cash_balance, date, direction: :reverse)
     end
 
-    def calculate_next_balance(prior_balance, transactions, direction: :forward)
-      flows = transactions.sum(&:amount)
-      negated = direction == :forward ? account.asset? : account.liability?
-      flows *= -1 if negated
-      prior_balance + flows
+    # Reverse syncs are a bit different than forward syncs because we do not allow "reconciliation" valuations
+    # to be used at all. This is primarily to keep the code and the UI easy to understand. For a more detailed
+    # explanation, see the test suite.
+    def use_opening_anchor_for_date?(date)
+      account.has_opening_anchor? && date == account.opening_anchor_date
     end
 end

app/models/balance/trend_calculator.rb

@@ -1,30 +0,0 @@
-# The current system calculates a single, end-of-day balance every day for each account for simplicity.
-# In most cases, this is sufficient.  However, for the "Activity View", we need to show intraday balances
-# to show users how each entry affects their balances.  This class calculates intraday balances by
-# interpolating between end-of-day balances.
-class Balance::TrendCalculator
-  BalanceTrend = Struct.new(:trend, :cash, keyword_init: true)
-
-  def initialize(balances)
-    @balances = balances
-  end
-
-  def trend_for(date)
-    balance = @balances.find { |b| b.date == date }
-    prior_balance = @balances.find { |b| b.date == date - 1.day }
-
-    return BalanceTrend.new(trend: nil) unless balance.present?
-
-    BalanceTrend.new(
-      trend: Trend.new(
-        current: Money.new(balance.balance, balance.currency),
-        previous: Money.new(prior_balance.balance, balance.currency),
-        favorable_direction: balance.account.favorable_direction
-      ),
-      cash: Money.new(balance.cash_balance, balance.currency),
-    )
-  end
-
-  private
-    attr_reader :balances
-end

app/models/budget.rb

@@ -49,7 +49,10 @@ class Budget < ApplicationRecord
 
     private
       def oldest_valid_budget_date(family)
-        @oldest_valid_budget_date ||= family.oldest_entry_date.beginning_of_month
+        # Allow going back to either the earliest entry date OR 2 years ago, whichever is earlier
+        two_years_ago = 2.years.ago.beginning_of_month
+        oldest_entry_date = family.oldest_entry_date.beginning_of_month
+        [ two_years_ago, oldest_entry_date ].min
       end
   end
 

app/models/concerns/syncable.rb

@@ -47,7 +47,7 @@ module Syncable
   end
 
   def sync_error
-    latest_sync&.error
+    latest_sync&.error || latest_sync&.children&.map(&:error)&.compact&.first
   end
 
   def last_synced_at

app/models/demo/generator.rb

@@ -1174,42 +1174,42 @@ class Demo::Generator
 
       # Property valuations (these accounts are valued, not transaction-driven)
       @home.entries.create!(
-        entryable: Valuation.new,
+        entryable: Valuation.new(kind: "current_anchor"),
         amount: 350_000,
-        name: "Current Market Value",
+        name: Valuation.build_current_anchor_name(@home.accountable_type),
         currency: "USD",
         date: Date.current
       )
 
       # Vehicle valuations (these depreciate over time)
       @honda_accord.entries.create!(
-        entryable: Valuation.new,
+        entryable: Valuation.new(kind: "current_anchor"),
         amount: 18_000,
-        name: "Current Market Value",
+        name: Valuation.build_current_anchor_name(@honda_accord.accountable_type),
         currency: "USD",
         date: Date.current
       )
 
       @tesla_model3.entries.create!(
-        entryable: Valuation.new,
+        entryable: Valuation.new(kind: "current_anchor"),
         amount: 4_500,
-        name: "Current Market Value",
+        name: Valuation.build_current_anchor_name(@tesla_model3.accountable_type),
         currency: "USD",
         date: Date.current
       )
 
       @jewelry.entries.create!(
-        entryable: Valuation.new,
+        entryable: Valuation.new(kind: "reconciliation"),
         amount: 2000,
-        name: "Current Market Value",
+        name: Valuation.build_reconciliation_name(@jewelry.accountable_type),
         currency: "USD",
         date: 90.days.ago.to_date
       )
 
       @personal_loc.entries.create!(
-        entryable: Valuation.new,
+        entryable: Valuation.new(kind: "reconciliation"),
         amount: 800,
-        name: "Owed",
+        name: Valuation.build_reconciliation_name(@personal_loc.accountable_type),
         currency: "USD",
         date: 120.days.ago.to_date
       )

app/models/family.rb

@@ -18,6 +18,7 @@ class Family < ApplicationRecord
   has_many :invitations, dependent: :destroy
 
   has_many :imports, dependent: :destroy
+  has_many :family_exports, dependent: :destroy
 
   has_many :entries, through: :accounts
   has_many :transactions, through: :accounts

app/models/family/data_exporter.rb

@@ -0,0 +1,238 @@
+require "zip"
+require "csv"
+
+class Family::DataExporter
+  def initialize(family)
+    @family = family
+  end
+
+  def generate_export
+    # Create a StringIO to hold the zip data in memory
+    zip_data = Zip::OutputStream.write_buffer do |zipfile|
+      # Add accounts.csv
+      zipfile.put_next_entry("accounts.csv")
+      zipfile.write generate_accounts_csv
+
+      # Add transactions.csv
+      zipfile.put_next_entry("transactions.csv")
+      zipfile.write generate_transactions_csv
+
+      # Add trades.csv
+      zipfile.put_next_entry("trades.csv")
+      zipfile.write generate_trades_csv
+
+      # Add categories.csv
+      zipfile.put_next_entry("categories.csv")
+      zipfile.write generate_categories_csv
+
+      # Add all.ndjson
+      zipfile.put_next_entry("all.ndjson")
+      zipfile.write generate_ndjson
+    end
+
+    # Rewind and return the StringIO
+    zip_data.rewind
+    zip_data
+  end
+
+  private
+
+    def generate_accounts_csv
+      CSV.generate do |csv|
+        csv << [ "id", "name", "type", "subtype", "balance", "currency", "created_at" ]
+
+        # Only export accounts belonging to this family
+        @family.accounts.includes(:accountable).find_each do |account|
+          csv << [
+            account.id,
+            account.name,
+            account.accountable_type,
+            account.subtype,
+            account.balance.to_s,
+            account.currency,
+            account.created_at.iso8601
+          ]
+        end
+      end
+    end
+
+    def generate_transactions_csv
+      CSV.generate do |csv|
+        csv << [ "date", "account_name", "amount", "name", "category", "tags", "notes", "currency" ]
+
+        # Only export transactions from accounts belonging to this family
+        @family.transactions
+          .includes(:category, :tags, entry: :account)
+          .find_each do |transaction|
+            csv << [
+              transaction.entry.date.iso8601,
+              transaction.entry.account.name,
+              transaction.entry.amount.to_s,
+              transaction.entry.name,
+              transaction.category&.name,
+              transaction.tags.pluck(:name).join(","),
+              transaction.entry.notes,
+              transaction.entry.currency
+            ]
+          end
+      end
+    end
+
+    def generate_trades_csv
+      CSV.generate do |csv|
+        csv << [ "date", "account_name", "ticker", "quantity", "price", "amount", "currency" ]
+
+        # Only export trades from accounts belonging to this family
+        @family.trades
+          .includes(:security, entry: :account)
+          .find_each do |trade|
+            csv << [
+              trade.entry.date.iso8601,
+              trade.entry.account.name,
+              trade.security.ticker,
+              trade.qty.to_s,
+              trade.price.to_s,
+              trade.entry.amount.to_s,
+              trade.currency
+            ]
+          end
+      end
+    end
+
+    def generate_categories_csv
+      CSV.generate do |csv|
+        csv << [ "name", "color", "parent_category", "classification" ]
+
+        # Only export categories belonging to this family
+        @family.categories.includes(:parent).find_each do |category|
+          csv << [
+            category.name,
+            category.color,
+            category.parent&.name,
+            category.classification
+          ]
+        end
+      end
+    end
+
+    def generate_ndjson
+      lines = []
+
+      # Export accounts with full accountable data
+      @family.accounts.includes(:accountable).find_each do |account|
+        lines << {
+          type: "Account",
+          data: account.as_json(
+            include: {
+              accountable: {}
+            }
+          )
+        }.to_json
+      end
+
+      # Export categories
+      @family.categories.find_each do |category|
+        lines << {
+          type: "Category",
+          data: category.as_json
+        }.to_json
+      end
+
+      # Export tags
+      @family.tags.find_each do |tag|
+        lines << {
+          type: "Tag",
+          data: tag.as_json
+        }.to_json
+      end
+
+      # Export merchants (only family merchants)
+      @family.merchants.find_each do |merchant|
+        lines << {
+          type: "Merchant",
+          data: merchant.as_json
+        }.to_json
+      end
+
+      # Export transactions with full data
+      @family.transactions.includes(:category, :merchant, :tags, entry: :account).find_each do |transaction|
+        lines << {
+          type: "Transaction",
+          data: {
+            id: transaction.id,
+            entry_id: transaction.entry.id,
+            account_id: transaction.entry.account_id,
+            date: transaction.entry.date,
+            amount: transaction.entry.amount,
+            currency: transaction.entry.currency,
+            name: transaction.entry.name,
+            notes: transaction.entry.notes,
+            excluded: transaction.entry.excluded,
+            category_id: transaction.category_id,
+            merchant_id: transaction.merchant_id,
+            tag_ids: transaction.tag_ids,
+            kind: transaction.kind,
+            created_at: transaction.created_at,
+            updated_at: transaction.updated_at
+          }
+        }.to_json
+      end
+
+      # Export trades with full data
+      @family.trades.includes(:security, entry: :account).find_each do |trade|
+        lines << {
+          type: "Trade",
+          data: {
+            id: trade.id,
+            entry_id: trade.entry.id,
+            account_id: trade.entry.account_id,
+            security_id: trade.security_id,
+            ticker: trade.security.ticker,
+            date: trade.entry.date,
+            qty: trade.qty,
+            price: trade.price,
+            amount: trade.entry.amount,
+            currency: trade.currency,
+            created_at: trade.created_at,
+            updated_at: trade.updated_at
+          }
+        }.to_json
+      end
+
+      # Export valuations
+      @family.entries.valuations.includes(:account, :entryable).find_each do |entry|
+        lines << {
+          type: "Valuation",
+          data: {
+            id: entry.entryable.id,
+            entry_id: entry.id,
+            account_id: entry.account_id,
+            date: entry.date,
+            amount: entry.amount,
+            currency: entry.currency,
+            name: entry.name,
+            created_at: entry.created_at,
+            updated_at: entry.updated_at
+          }
+        }.to_json
+      end
+
+      # Export budgets
+      @family.budgets.find_each do |budget|
+        lines << {
+          type: "Budget",
+          data: budget.as_json
+        }.to_json
+      end
+
+      # Export budget categories
+      @family.budget_categories.includes(:budget, :category).find_each do |budget_category|
+        lines << {
+          type: "BudgetCategory",
+          data: budget_category.as_json
+        }.to_json
+      end
+
+      lines.join("\n")
+    end
+end

app/models/family_export.rb

@@ -0,0 +1,22 @@
+class FamilyExport < ApplicationRecord
+  belongs_to :family
+
+  has_one_attached :export_file
+
+  enum :status, {
+    pending: "pending",
+    processing: "processing",
+    completed: "completed",
+    failed: "failed"
+  }, default: :pending, validate: true
+
+  scope :ordered, -> { order(created_at: :desc) }
+
+  def filename
+    "maybe_export_#{created_at.strftime('%Y%m%d_%H%M%S')}.zip"
+  end
+
+  def downloadable?
+    completed? && export_file.attached?
+  end
+end

app/models/import.rb

@@ -88,7 +88,7 @@ class Import < ApplicationRecord
       entries.destroy_all
     end
 
-    family.sync
+    family.sync_later
 
     update! status: :pending
   rescue => error

app/models/plaid_account/processor.rb

@@ -51,6 +51,13 @@ class PlaidAccount::Processor
         )
 
         account.save!
+
+        # Create or update the current balance anchor valuation for event-sourced ledger
+        # Note: This is a partial implementation. In the future, we'll introduce HoldingValuation
+        # to properly track the holdings vs. cash breakdown, but for now we're only tracking
+        # the total balance in the current anchor. The cash_balance field on the account model
+        # is still being used for the breakdown.
+        account.set_current_balance(balance_calculator.balance)
       end
     end
 

app/models/trade.rb

@@ -8,6 +8,13 @@ class Trade < ApplicationRecord
   validates :qty, presence: true
   validates :price, :currency, presence: true
 
+  class << self
+    def build_name(type, qty, ticker)
+      prefix = type == "buy" ? "Buy" : "Sell"
+      "#{prefix} #{qty.to_d.abs} shares of #{ticker}"
+    end
+  end
+
   def unrealized_gain_loss
     return nil if qty.negative?
     current_price = security.current_price

app/models/trade/create_form.rb

@@ -29,13 +29,11 @@ class Trade::CreateForm
     end
 
     def create_trade
-      prefix = type == "sell" ? "Sell " : "Buy "
-      trade_name = prefix + "#{qty.to_i.abs} shares of #{security.ticker}"
       signed_qty = type == "sell" ? -qty.to_d : qty.to_d
       signed_amount = signed_qty * price.to_d
 
       trade_entry = account.entries.new(
-        name: trade_name,
+        name: Trade.build_name(type, qty, security.ticker),
         date: date,
         amount: signed_amount,
         currency: currency,

app/models/transaction/search.rb

@@ -47,8 +47,8 @@ class Transaction::Search
       Rails.cache.fetch("transaction_search_totals/#{cache_key_base}") do
         result = transactions_scope
                   .select(
-                    "COALESCE(SUM(CASE WHEN entries.amount >= 0 THEN ABS(entries.amount * COALESCE(er.rate, 1)) ELSE 0 END), 0) as expense_total",
-                    "COALESCE(SUM(CASE WHEN entries.amount < 0 THEN ABS(entries.amount * COALESCE(er.rate, 1)) ELSE 0 END), 0) as income_total",
+                    "COALESCE(SUM(CASE WHEN entries.amount >= 0 AND transactions.kind NOT IN ('funds_movement', 'cc_payment') THEN ABS(entries.amount * COALESCE(er.rate, 1)) ELSE 0 END), 0) as expense_total",
+                    "COALESCE(SUM(CASE WHEN entries.amount < 0 AND transactions.kind NOT IN ('funds_movement', 'cc_payment') THEN ABS(entries.amount * COALESCE(er.rate, 1)) ELSE 0 END), 0) as income_total",
                     "COUNT(entries.id) as transactions_count"
                   )
                   .joins(
@@ -61,8 +61,8 @@ class Transaction::Search
 
         Totals.new(
           count: result.transactions_count.to_i,
-          income_money: Money.new(result.income_total.to_i, family.currency),
-          expense_money: Money.new(result.expense_total.to_i, family.currency)
+          income_money: Money.new(result.income_total.round, family.currency),
+          expense_money: Money.new(result.expense_total.round, family.currency)
         )
       end
     end

app/models/valuation.rb

@@ -1,3 +1,23 @@
 class Valuation < ApplicationRecord
   include Entryable
+
+  enum :kind, {
+    reconciliation: "reconciliation",
+    opening_anchor: "opening_anchor",
+    current_anchor: "current_anchor"
+  }, validate: true, default: "reconciliation"
+
+  class << self
+    def build_reconciliation_name(accountable_type)
+      Valuation::Name.new("reconciliation", accountable_type).to_s
+    end
+
+    def build_opening_anchor_name(accountable_type)
+      Valuation::Name.new("opening_anchor", accountable_type).to_s
+    end
+
+    def build_current_anchor_name(accountable_type)
+      Valuation::Name.new("current_anchor", accountable_type).to_s
+    end
+  end
 end

app/models/valuation/name.rb

@@ -0,0 +1,57 @@
+class Valuation::Name
+  def initialize(valuation_kind, accountable_type)
+    @valuation_kind = valuation_kind
+    @accountable_type = accountable_type
+  end
+
+  def to_s
+    case valuation_kind
+    when "opening_anchor"
+      opening_anchor_name
+    when "current_anchor"
+      current_anchor_name
+    else
+      recon_name
+    end
+  end
+
+  private
+    attr_reader :valuation_kind, :accountable_type
+
+    def opening_anchor_name
+      case accountable_type
+      when "Property", "Vehicle"
+        "Original purchase price"
+      when "Loan"
+        "Original principal"
+      when "Investment", "Crypto", "OtherAsset"
+        "Opening account value"
+      else
+        "Opening balance"
+      end
+    end
+
+    def current_anchor_name
+      case accountable_type
+      when "Property", "Vehicle"
+        "Current market value"
+      when "Loan"
+        "Current loan balance"
+      when "Investment", "Crypto", "OtherAsset"
+        "Current account value"
+      else
+        "Current balance"
+      end
+    end
+
+    def recon_name
+      case accountable_type
+      when "Property", "Investment", "Vehicle", "Crypto", "OtherAsset"
+        "Manual value update"
+      when "Loan"
+        "Manual principal update"
+      else
+        "Manual balance update"
+      end
+    end
+end

app/services/api_rate_limiter.rb

@@ -67,7 +67,17 @@ class ApiRateLimiter
 
   # Class method to get usage for an API key without incrementing
   def self.usage_for(api_key)
-    new(api_key).usage_info
+    limit(api_key).usage_info
+  end
+
+  def self.limit(api_key)
+    if Rails.application.config.app_mode.self_hosted?
+      # Use NoopApiRateLimiter for self-hosted mode
+      # This means no rate limiting is applied
+      NoopApiRateLimiter.new(api_key)
+    else
+      new(api_key)
+    end
   end
 
   private

app/services/noop_api_rate_limiter.rb

@@ -0,0 +1,39 @@
+class NoopApiRateLimiter
+  def initialize(api_key)
+    @api_key = api_key
+  end
+
+  def rate_limit_exceeded?
+    false
+  end
+
+  def increment_request_count!
+    # No operation
+  end
+
+  def current_count
+    0
+  end
+
+  def rate_limit
+    Float::INFINITY
+  end
+
+  def reset_time
+    0
+  end
+
+  def usage_info
+    {
+      current_count: 0,
+      rate_limit: Float::INFINITY,
+      remaining: Float::INFINITY,
+      reset_time: 0,
+      tier: :noop
+    }
+  end
+
+  def self.usage_for(api_key)
+    new(api_key).usage_info
+  end
+end

app/views/accounts/_account.html.erb

@@ -41,7 +41,7 @@
       <% end %>
 
       <% if account.draft? %>
-        <%= render LinkComponent.new(
+        <%= render DS::Link.new(
           text: "Complete setup",
           href: edit_account_path(account, return_to: return_to),
           variant: :outline,
@@ -49,7 +49,7 @@
         ) %>
       <% elsif account.active? || account.disabled? %>
         <%= form_with model: account, url: toggle_active_account_path(account), method: :patch, data: { turbo_frame: "_top", controller: "auto-submit-form" } do |f| %>
-          <%= render ToggleComponent.new(
+          <%= render DS::Toggle.new(
             id: "account_#{account.id}_active",
             name: "active",
             checked: account.active?,

app/views/accounts/_account_sidebar_tabs.html.erb

@@ -21,7 +21,7 @@
     </details>
   <% end %>
 
-  <%= render TabsComponent.new(active_tab: active_tab, session_key: "account_sidebar_tab", testid: "account-sidebar-tabs") do |tabs| %>
+  <%= render DS::Tabs.new(active_tab: active_tab, session_key: "account_sidebar_tab", testid: "account-sidebar-tabs") do |tabs| %>
     <% tabs.with_nav do |nav| %>
       <% nav.with_btn(id: "asset", label: "Assets") %>
       <% nav.with_btn(id: "liability", label: "Debts") %>
@@ -30,7 +30,7 @@
 
     <% tabs.with_panel(tab_id: "asset") do %>
       <div class="space-y-2">
-        <%= render LinkComponent.new(
+        <%= render DS::Link.new(
           text: "New asset",
           variant: "ghost",
           href: new_account_path(step: "method_select", classification: "asset"),
@@ -50,7 +50,7 @@
 
     <% tabs.with_panel(tab_id: "liability") do %>
       <div class="space-y-2">
-        <%= render LinkComponent.new(
+        <%= render DS::Link.new(
             text: "New debt",
             variant: "ghost",
             href: new_account_path(step: "method_select", classification: "liability"),
@@ -70,7 +70,7 @@
 
     <% tabs.with_panel(tab_id: "all") do %>
       <div class="space-y-2">
-        <%= render LinkComponent.new(
+        <%= render DS::Link.new(
             text: "New account",
             variant: "ghost",
             full_width: true,

app/views/accounts/_account_type.html.erb

@@ -2,7 +2,7 @@
 
 <%= link_to new_polymorphic_path(accountable, step: "method_select", return_to: params[:return_to]),
             class: "flex items-center gap-4 w-full text-center focus:outline-hidden hover:bg-surface-hover focus:bg-surface-hover fg-primary border border-transparent block px-2 rounded-lg p-2" do %>
-  <%= render FilledIconComponent.new(
+  <%= render DS::FilledIcon.new(
     icon: accountable.icon,
     hex_color: accountable.color,
   ) %>

app/views/accounts/_accountable_group.html.erb

@@ -2,7 +2,7 @@
 
 <div id="<%= account_group.dom_id(tab: all_tab ? :all : nil, mobile: mobile) %>">
   <% is_open = open.nil? ? account_group.accounts.any? { |account| page_active?(account_path(account)) } : open %>
-  <%= render DisclosureComponent.new(align: :left, open: is_open) do |disclosure| %>
+  <%= render DS::Disclosure.new(align: :left, open: is_open) do |disclosure| %>
     <% disclosure.with_summary_content do %>
       <div class="flex items-center gap-3">
         <%= icon "chevron-right", class: "group-open:transform group-open:rotate-90" %>
@@ -51,7 +51,7 @@
     </div>
 
     <div class="my-2">
-      <%= render LinkComponent.new(
+      <%= render DS::Link.new(
       href: new_polymorphic_path(account_group.key, step: "method_select"),
       text: "New #{account_group.name.downcase.singularize}",
       icon: "plus",

app/views/accounts/_chart_loader.html.erb

@@ -1,7 +0,0 @@
-<div class="px-4">
-  <div class="bg-loader rounded-md h-5 w-32"></div>
-</div>
-
-<div class="p-4 h-60 flex items-center justify-center">
-  <div class="bg-loader rounded-md h-full w-full"></div>
-</div>

app/views/accounts/_empty.html.erb

@@ -3,7 +3,7 @@
     <%= tag.p t(".no_accounts"), class: "text-primary mb-1 font-medium" %>
     <%= tag.p t(".empty_message"), class: "text-secondary mb-4" %>
 
-    <%= render LinkComponent.new(
+    <%= render DS::Link.new(
       text: t(".new_account"),
       href: new_account_path,
       frame: :modal

app/views/accounts/_form.html.erb

@@ -1,7 +1,7 @@
 <%# locals: (account:, url:) %>
 
 <% if @error_message.present? %>
-  <%= render AlertComponent.new(message: @error_message, variant: :error) %>
+  <%= render DS::Alert.new(message: @error_message, variant: :error) %>
 <% end %>
 
 <%= styled_form_with model: account, url: url, scope: :account, data: { turbo: false }, class: "flex flex-col gap-4 justify-between grow text-primary" do |form| %>