Bump to v0.6.0

* Import / export UI

* Data exports

* Lint fixes, brakeman update

Gemfile

@@ -26,7 +26,7 @@ gem "view_component"
 
 # https://github.com/lookbook-hq/lookbook/issues/712
 # TODO: Remove max version constraint when fixed
-gem "lookbook", "2.3.9"
+gem "lookbook", "2.3.11"
 
 gem "hotwire_combobox"
 
@@ -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)
@@ -151,7 +151,7 @@ GEM
       addressable
     csv (3.3.5)
     date (3.4.1)
-    debug (1.10.0)
+    debug (1.11.0)
       irb (~> 1.10)
       reline (>= 0.3.8)
     derailed_benchmarks (2.2.1)
@@ -192,17 +192,17 @@ GEM
     et-orbi (1.2.11)
       tzinfo
     event_stream_parser (1.0.0)
-    faker (3.5.1)
+    faker (3.5.2)
       i18n (>= 1.8.11, < 2)
-    faraday (2.13.1)
+    faraday (2.13.2)
       faraday-net_http (>= 2.0, < 3.5)
       json
       logger
-    faraday-multipart (1.1.0)
+    faraday-multipart (1.1.1)
       multipart-post (~> 2.0)
     faraday-net_http (3.4.1)
       net-http (>= 0.5.0)
-    faraday-retry (2.3.1)
+    faraday-retry (2.3.2)
       faraday (~> 2.0)
     ffi (1.17.2-aarch64-linux-gnu)
     ffi (1.17.2-aarch64-linux-musl)
@@ -273,7 +273,7 @@ GEM
       activesupport (>= 5.0.0)
     jmespath (1.6.2)
     json (2.12.2)
-    jwt (2.10.1)
+    jwt (2.10.2)
       base64
     language_server-protocol (3.17.0.5)
     launchy (3.1.1)
@@ -301,7 +301,7 @@ GEM
     loofah (2.24.1)
       crass (~> 1.0.2)
       nokogiri (>= 1.12.0)
-    lookbook (2.3.9)
+    lookbook (2.3.11)
       activemodel
       css_parser
       htmlbeautifier (~> 1.3)
@@ -364,8 +364,8 @@ GEM
     octokit (10.0.0)
       faraday (>= 1, < 3)
       sawyer (~> 0.9)
-    ostruct (0.6.1)
-    pagy (9.3.4)
+    ostruct (0.6.2)
+    pagy (9.3.5)
     parallel (1.27.0)
     parser (3.3.8.0)
       ast (~> 2.4.1)
@@ -448,13 +448,13 @@ GEM
       ffi (~> 1.0)
     rbs (3.9.4)
       logger
-    rdoc (6.14.0)
+    rdoc (6.14.2)
       erb
       psych (>= 4.0.0)
     redcarpet (3.6.1)
     redis (5.4.0)
       redis-client (>= 0.22.0)
-    redis-client (0.24.0)
+    redis-client (0.25.0)
       connection_pool
     regexp_parser (2.10.0)
     reline (0.6.1)
@@ -516,22 +516,22 @@ GEM
       addressable (>= 2.3.5)
       faraday (>= 0.17.3, < 3)
     securerandom (0.4.1)
-    selenium-webdriver (4.33.0)
+    selenium-webdriver (4.34.0)
       base64 (~> 0.2)
       logger (~> 1.4)
       rexml (~> 3.2, >= 3.2.5)
       rubyzip (>= 1.2.2, < 3.0)
       websocket (~> 1.0)
-    sentry-rails (5.25.0)
+    sentry-rails (5.26.0)
       railties (>= 5.0)
-      sentry-ruby (~> 5.25.0)
-    sentry-ruby (5.25.0)
+      sentry-ruby (~> 5.26.0)
+    sentry-ruby (5.26.0)
       bigdecimal
       concurrent-ruby (~> 1.0, >= 1.0.2)
-    sentry-sidekiq (5.25.0)
-      sentry-ruby (~> 5.25.0)
+    sentry-sidekiq (5.26.0)
+      sentry-ruby (~> 5.26.0)
       sidekiq (>= 3.0)
-    sidekiq (8.0.4)
+    sidekiq (8.0.5)
       connection_pool (>= 2.5.0)
       json (>= 2.9.0)
       logger (>= 1.6.2)
@@ -556,7 +556,7 @@ GEM
     stimulus-rails (1.3.4)
       railties (>= 6.0.0)
     stringio (3.1.7)
-    stripe (15.2.1)
+    stripe (15.3.0)
     tailwindcss-rails (4.2.3)
       railties (>= 7.0.0)
       tailwindcss-ruby (~> 4.0)
@@ -651,7 +651,7 @@ DEPENDENCIES
   jwt
   letter_opener
   logtail-rails
-  lookbook (= 2.3.9)
+  lookbook (= 2.3.11)
   lucide-rails!
   mocha
   octokit
@@ -672,6 +672,7 @@ DEPENDENCIES
   rubocop-rails-omakase
   ruby-lsp-rails
   ruby-openai
+  rubyzip (~> 2.3)
   selenium-webdriver
   sentry-rails
   sentry-ruby

app/assets/tailwind/maybe-design-system.css

@@ -334,6 +334,19 @@
     }
   }
 
+  /* New form field structure components */
+  .form-field__header {
+    @apply flex items-center justify-between gap-2;
+  }
+
+  .form-field__body {
+    @apply flex flex-col gap-1;
+  }
+
+  .form-field__actions {
+    @apply flex items-center gap-1;
+  }
+
   .form-field__label {
     @apply block text-xs text-secondary peer-disabled:text-subdued;
   }
@@ -347,10 +360,6 @@
     @apply transition-opacity duration-300;
     @apply placeholder:text-subdued;
 
-    &select {
-      @apply pr-8;
-    }
-
     @variant theme-dark {
       &::-webkit-calendar-picker-indicator {
         filter: invert(1);
@@ -358,6 +367,14 @@
       }
     }
   }
+  
+  select.form-field__input {
+    @apply pr-10 appearance-none;
+    background-image: url("data:image/svg+xml,%3csvg xmlns='http://www.w3.org/2000/svg' fill='none' viewBox='0 0 20 20'%3e%3cpath stroke='%236b7280' stroke-linecap='round' stroke-linejoin='round' stroke-width='1.5' d='M6 8l4 4 4-4'/%3e%3c/svg%3e");
+    background-position: right -0.15rem center;
+    background-repeat: no-repeat;
+    background-size: 1.25rem 1.25rem;
+  }
 
   .form-field__radio {
     @apply text-primary;
@@ -425,7 +442,5 @@
     @variant theme-dark {
       fill: var(--color-white);
     }
-
   }
-}
-
+}

app/components/DS/alert.html.erb

@@ -0,0 +1,7 @@
+<div class="<%= container_classes %>">
+  <%= helpers.icon icon_name, size: "sm", color: icon_color, class: "shrink-0" %>
+
+  <div class="flex-1 text-sm">
+    <%= message %>
+  </div>
+</div>

app/components/DS/alert.rb

@@ -0,0 +1,52 @@
+class DS::Alert < DesignSystemComponent
+  def initialize(message:, variant: :info)
+    @message = message
+    @variant = variant
+  end
+
+  private
+    attr_reader :message, :variant
+
+    def container_classes
+      base_classes = "flex items-start gap-3 p-4 rounded-lg border"
+
+      variant_classes = case variant
+      when :info
+        "bg-blue-50 text-blue-700 border-blue-200 theme-dark:bg-blue-900/20 theme-dark:text-blue-400 theme-dark:border-blue-800"
+      when :success
+        "bg-green-50 text-green-700 border-green-200 theme-dark:bg-green-900/20 theme-dark:text-green-400 theme-dark:border-green-800"
+      when :warning
+        "bg-yellow-50 text-yellow-700 border-yellow-200 theme-dark:bg-yellow-900/20 theme-dark:text-yellow-400 theme-dark:border-yellow-800"
+      when :error, :destructive
+        "bg-red-50 text-red-700 border-red-200 theme-dark:bg-red-900/20 theme-dark:text-red-400 theme-dark:border-red-800"
+      end
+
+      "#{base_classes} #{variant_classes}"
+    end
+
+    def icon_name
+      case variant
+      when :info
+        "info"
+      when :success
+        "check-circle"
+      when :warning
+        "alert-triangle"
+      when :error, :destructive
+        "x-circle"
+      end
+    end
+
+    def icon_color
+      case variant
+      when :success
+        "success"
+      when :warning
+        "warning"
+      when :error, :destructive
+        "destructive"
+      else
+        "blue-600"
+      end
+    end
+end

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.html.erb

@@ -0,0 +1,27 @@
+<details class="group" <%= "open" if open %>>
+  <%= tag.summary class: class_names(
+    "px-3 py-2 rounded-xl cursor-pointer flex items-center justify-between bg-surface"
+  ) do %>
+    <% if summary_content? %>
+      <%= summary_content %>
+    <% else %>
+      <div class="flex items-center gap-3">
+        <% if align == :left %>
+          <%= helpers.icon "chevron-right", class: "group-open:transform group-open:rotate-90" %>
+        <% end %>
+
+        <%= tag.span class: class_names("font-medium", align == :left ? "text-sm text-primary" : "text-xs uppercase text-secondary") do %>
+          <%= title %>
+        <% end %>
+      </div>
+
+      <% if align == :right %>
+        <%= helpers.icon "chevron-down", class: "group-open:transform group-open:rotate-180" %>
+      <% end %>
+    <% end %>
+  <% end %>
+
+  <div class="mt-2">
+    <%= content %>
+  </div>
+</details>

app/components/DS/disclosure.rb

@@ -1,9 +1,9 @@
-class DisclosureComponent < ViewComponent::Base
+class DS::Disclosure < DesignSystemComponent
   renders_one :summary_content
 
   attr_reader :title, :align, :open, :opts
 
-  def initialize(title:, align: "right", open: false, **opts)
+  def initialize(title: nil, align: "right", open: false, **opts)
     @title = title
     @align = align.to_sym
     @open = open

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.html.erb

@@ -1,7 +1,6 @@
 <%= link_to href, **merged_opts do %>
   <% if icon && (icon_position != "right") %>
     <%= helpers.icon(icon, size: size, color: icon_color) %>
-
   <% end %>
 
   <% unless icon_only? %>
@@ -10,6 +9,5 @@
 
   <% if icon && icon_position == "right" %>
     <%= helpers.icon(icon, size: size, color: icon_color) %>
-
   <% end %>
 <% end %>

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/disclosure_component.html.erb

@@ -1,25 +0,0 @@
-<details class="group" <%= "open" if open %>>
-  <%= tag.summary class: class_names(
-    "px-3 py-2 rounded-xl cursor-pointer flex items-center justify-between bg-surface"
-  ) do %>
-    <div class="flex items-center gap-3">
-      <% if align == :left %>
-        <%= helpers.icon "chevron-right", class: "group-open:transform group-open:rotate-90" %>
-      <% end %>
-
-      <%= tag.span class: class_names("font-medium", align == :left ? "text-sm text-primary" : "text-xs uppercase text-secondary") do %>
-        <%= title %>
-      <% end %>
-    </div>
-
-    <% if align == :right %>
-      <%= helpers.icon "chevron-down", class: "group-open:transform group-open:rotate-180" %>
-    <% elsif summary_content? %>
-      <%= summary_content %>
-    <% end %>
-  <% end %>
-
-  <div class="mt-2">
-    <%= content %>
-  </div>
-</details>

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/accountable_sparklines_controller.rb

@@ -32,7 +32,7 @@ class AccountableSparklinesController < ApplicationController
     end
 
     def account_ids
-      family.accounts.active.where(accountable_type: accountable.name).pluck(:id)
+      family.accounts.visible.where(accountable_type: accountable.name).pluck(:id)
     end
 
     def cache_key

app/controllers/accounts_controller.rb

@@ -1,5 +1,5 @@
 class AccountsController < ApplicationController
-  before_action :set_account, only: %i[sync chart sparkline]
+  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)
 
@@ -33,6 +44,24 @@ class AccountsController < ApplicationController
     end
   end
 
+  def toggle_active
+    if @account.active?
+      @account.disable!
+    elsif @account.disabled?
+      @account.enable!
+    end
+    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/accounts_controller.rb

@@ -9,7 +9,7 @@ class Api::V1::AccountsController < Api::V1::BaseController
   def index
     # Test with Pagy pagination
     family = current_resource_owner.family
-    accounts_query = family.accounts.active.alphabetically
+    accounts_query = family.accounts.visible.alphabetically
 
     # Handle pagination with Pagy
     @pagy, @accounts = pagy(

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/api/v1/transactions_controller.rb

@@ -10,7 +10,7 @@ class Api::V1::TransactionsController < Api::V1::BaseController
 
   def index
     family = current_resource_owner.family
-    transactions_query = family.transactions.active
+    transactions_query = family.transactions.visible
 
     # Apply filters
     transactions_query = apply_filters(transactions_query)

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
@@ -43,19 +41,27 @@ module AccountableResource
   end
 
   def update
-    @account.update_with_sync!(account_params.except(:return_to))
-    @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)
+    # Handle balance update if provided
+    if account_params[:balance].present?
+      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
+    update_params = account_params.except(:return_to, :balance, :currency)
+    unless @account.update(update_params)
+      @error_message = @account.errors.full_messages.join(", ")
+      render :edit, status: :unprocessable_entity
+      return
+    end
+
+    @account.lock_saved_attributes!
+    redirect_back_or_to account_path(@account), notice: t("accounts.update.success", type: accountable_type.name.underscore.humanize)
   end
 
   private
@@ -74,7 +80,7 @@ module AccountableResource
 
     def account_params
       params.require(:account).permit(
-        :name, :is_active, :balance, :subtype, :currency, :accountable_type, :return_to,
+        :name, :balance, :subtype, :currency, :accountable_type, :return_to,
         accountable_attributes: self.class.permitted_accountable_attributes
       )
     end

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/pages_controller.rb

@@ -5,7 +5,7 @@ class PagesController < ApplicationController
 
   def dashboard
     @balance_sheet = Current.family.balance_sheet
-    @accounts = Current.family.accounts.active.with_attached_logo
+    @accounts = Current.family.accounts.visible.with_attached_logo
 
     period_param = params[:cashflow_period]
     @cashflow_period = if period_param.present?

app/controllers/properties_controller.rb

@@ -1,21 +1,99 @@
 class PropertiesController < ApplicationController
-  include AccountableResource
+  include AccountableResource, StreamExtensions
 
-  permitted_accountable_attributes(
-    :id, :year_built, :area_unit, :area_value,
-    address_attributes: [ :line1, :line2, :locality, :region, :country, :postal_code ]
-  )
+  before_action :set_property, only: [ :balances, :address, :update_balances, :update_address ]
 
   def new
-    @account = Current.family.accounts.build(
-      currency: Current.family.currency,
-      accountable: Property.new(
-        address: Address.new
-      )
+    @account = Current.family.accounts.build(accountable: Property.new)
+  end
+
+  def create
+    @account = Current.family.accounts.create!(
+      property_params.merge(currency: Current.family.currency, balance: 0, status: "draft")
     )
+
+    redirect_to balances_property_path(@account)
+  end
+
+  def update
+    if @account.update(property_params)
+      @success_message = "Property details updated successfully."
+
+      if @account.active?
+        render :edit
+      else
+        redirect_to balances_property_path(@account)
+      end
+    else
+      @error_message = "Unable to update property details."
+      render :edit, status: :unprocessable_entity
+    end
   end
 
   def edit
-    @account.accountable.address ||= Address.new
   end
+
+  def balances
+  end
+
+  def update_balances
+    result = @account.set_current_balance(balance_params[:balance].to_d)
+
+    if result.success?
+      @success_message = "Balance updated successfully."
+
+      if @account.active?
+        render :balances
+      else
+        redirect_to address_property_path(@account)
+      end
+    else
+      @error_message = result.error_message
+      render :balances, status: :unprocessable_entity
+    end
+  end
+
+  def address
+    @property = @account.property
+    @property.address ||= Address.new
+  end
+
+  def update_address
+    if @account.property.update(address_params)
+      if @account.draft?
+        @account.activate!
+
+        respond_to do |format|
+          format.html { redirect_to account_path(@account) }
+          format.turbo_stream { stream_redirect_to account_path(@account) }
+        end
+      else
+        @success_message = "Address updated successfully."
+        render :address
+      end
+    else
+      @error_message = "Unable to update address. Please check the required fields."
+      render :address, status: :unprocessable_entity
+    end
+  end
+
+  private
+    def balance_params
+      params.require(:account).permit(:balance, :currency)
+    end
+
+    def address_params
+      params.require(:property)
+            .permit(address_attributes: [ :line1, :line2, :locality, :region, :country, :postal_code ])
+    end
+
+    def property_params
+      params.require(:account)
+            .permit(:name, :subtype, :accountable_type, accountable_attributes: [ :id, :year_built, :area_unit, :area_value ])
+    end
+
+    def set_property
+      @account = Current.family.accounts.find(params[:id])
+      @property = @account.property
+    end
 end

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/transfer_matches_controller.rb

@@ -2,7 +2,7 @@ class TransferMatchesController < ApplicationController
   before_action :set_entry
 
   def new
-    @accounts = Current.family.accounts.alphabetically.where.not(id: @entry.account_id)
+    @accounts = Current.family.accounts.visible.alphabetically.where.not(id: @entry.account_id)
     @transfer_match_candidates = @entry.transaction.transfer_match_candidates
   end
 

app/controllers/valuations_controller.rb

@@ -1,30 +1,70 @@
 class ValuationsController < ApplicationController
-  include EntryableResource
+  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))
-    @entry = account.entries.new(entry_params.merge(entryable: Valuation.new))
 
-    if @entry.save
-      @entry.sync_account_later
-
-      flash[:notice] = "Balance created"
+    result = account.create_reconciliation(
+      balance: entry_params[:amount],
+      date: entry_params[:date],
+    )
 
+    if result.success?
       respond_to do |format|
-        format.html { redirect_back_or_to account_path(@entry.account) }
-        format.turbo_stream { stream_redirect_back_or_to(account_path(@entry.account)) }
+        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
       render :new, status: :unprocessable_entity
     end
   end
 
   def update
-    if @entry.update(entry_params)
-      @entry.sync_account_later
+    # Notes updating is independent of reconciliation, just a simple CRUD operation
+    @entry.update!(notes: entry_params[:notes]) if entry_params[:notes].present?
+
+    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: "Balance updated" }
+        format.html { redirect_back_or_to account_path(@entry.account), notice: "Entry updated" }
         format.turbo_stream do
           render turbo_stream: [
             turbo_stream.replace(
@@ -37,13 +77,13 @@ class ValuationsController < ApplicationController
         end
       end
     else
+      @error_message = result.error_message
       render :show, status: :unprocessable_entity
     end
   end
 
   private
     def entry_params
-      params.require(:entry)
-            .permit(:name, :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/settings_helper.rb

@@ -1,19 +1,19 @@
 module SettingsHelper
   SETTINGS_ORDER = [
-    { name: I18n.t("settings.settings_nav.profile_label"), path: :settings_profile_path },
-    { name: I18n.t("settings.settings_nav.preferences_label"), path: :settings_preferences_path },
-    { name: I18n.t("settings.settings_nav.security_label"), path: :settings_security_path },
-    { name: I18n.t("settings.settings_nav.self_hosting_label"), path: :settings_hosting_path, condition: :self_hosted? },
+    { name: "Account", path: :settings_profile_path },
+    { name: "Preferences", path: :settings_preferences_path },
+    { name: "Security", path: :settings_security_path },
+    { name: "Self hosting", path: :settings_hosting_path, condition: :self_hosted? },
     { name: "API Key", path: :settings_api_key_path },
-    { name: I18n.t("settings.settings_nav.billing_label"), path: :settings_billing_path, condition: :not_self_hosted? },
-    { name: I18n.t("settings.settings_nav.accounts_label"), path: :accounts_path },
-    { name: I18n.t("settings.settings_nav.imports_label"), path: :imports_path },
-    { name: I18n.t("settings.settings_nav.tags_label"), path: :tags_path },
-    { name: I18n.t("settings.settings_nav.categories_label"), path: :categories_path },
+    { name: "Billing", path: :settings_billing_path, condition: :not_self_hosted? },
+    { name: "Accounts", path: :accounts_path },
+    { name: "Imports", path: :imports_path },
+    { name: "Tags", path: :tags_path },
+    { name: "Categories", path: :categories_path },
     { name: "Rules", path: :rules_path },
-    { name: I18n.t("settings.settings_nav.merchants_label"), path: :family_merchants_path },
-    { name: I18n.t("settings.settings_nav.whats_new_label"), path: :changelog_path },
-    { name: I18n.t("settings.settings_nav.feedback_label"), path: :feedback_path }
+    { name: "Merchants", path: :family_merchants_path },
+    { name: "What's new", path: :changelog_path },
+    { name: "Feedback", path: :feedback_path }
   ]
 
   def adjacent_setting(current_path, offset)

app/helpers/styled_form_builder.rb

@@ -1,42 +1,38 @@
 class StyledFormBuilder < ActionView::Helpers::FormBuilder
-  # Fields that visually inherit from "text field"
   class_attribute :text_field_helpers, default: field_helpers - [ :label, :check_box, :radio_button, :fields_for, :fields, :hidden_field, :file_field ]
 
-  # Wraps "text" inputs with custom structure + base styles
   text_field_helpers.each do |selector|
     class_eval <<-RUBY_EVAL, __FILE__, __LINE__ + 1
       def #{selector}(method, options = {})
-        merged_options = { class: "form-field__input" }.merge(options)
-        label = build_label(method, options)
-        field = super(method, merged_options)
+        form_options = options.slice(:label, :label_tooltip, :inline, :container_class, :required)
+        html_options = options.except(:label, :label_tooltip, :inline, :container_class)
 
-        build_styled_field(label, field, merged_options)
+        build_field(method, form_options, html_options) do |merged_options|
+          super(method, merged_options)
+        end
       end
     RUBY_EVAL
   end
 
   def radio_button(method, tag_value, options = {})
     merged_options = { class: "form-field__radio" }.merge(options)
-
     super(method, tag_value, merged_options)
   end
 
   def select(method, choices, options = {}, html_options = {})
-    merged_html_options = { class: "form-field__input" }.merge(html_options)
+    field_options = normalize_options(options, html_options)
 
-    label = build_label(method, options.merge(required: merged_html_options[:required]))
-    field = super(method, choices, options, merged_html_options)
-
-    build_styled_field(label, field, options, remove_padding_right: true)
+    build_field(method, field_options, html_options) do |merged_html_options|
+      super(method, choices, options, merged_html_options)
+    end
   end
 
   def collection_select(method, collection, value_method, text_method, options = {}, html_options = {})
-    merged_html_options = { class: "form-field__input" }.merge(html_options)
+    field_options = normalize_options(options, html_options)
 
-    label = build_label(method, options.merge(required: merged_html_options[:required]))
-    field = super(method, collection, value_method, text_method, options, merged_html_options)
-
-    build_styled_field(label, field, options, remove_padding_right: true)
+    build_field(method, field_options, html_options) do |merged_html_options|
+      super(method, collection, value_method, text_method, options, merged_html_options)
+    end
   end
 
   def money_field(amount_method, options = {})
@@ -48,22 +44,15 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
     }
   end
 
-  # A custom styled "toggle" switch input.  Underlying input is a `check_box` (uses same API)
   def toggle(method, options = {}, checked_value = "1", unchecked_value = "0")
-    if object
-      id = "#{object.id}_#{object_name}_#{method}"
-      name = "#{object_name}[#{method}]"
-      checked = object.send(method)
-    else
-      id = "#{method}_toggle_id"
-      name = method
-      checked = options[:checked]
-    end
+    field_id = field_id(method)
+    field_name = field_name(method)
+    checked = object ? object.send(method) : options[:checked]
 
     @template.render(
-      ToggleComponent.new(
-        id: id,
-        name: name,
+      DS::Toggle.new(
+        id: field_id,
+        name: field_name,
         checked: checked,
         disabled: options[:disabled],
         checked_value: checked_value,
@@ -74,12 +63,11 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
   end
 
   def submit(value = nil, options = {})
-    # Rails superclass logic to extract the submit text
     value, options = nil, value if value.is_a?(Hash)
     value ||= submit_default_value
 
     @template.render(
-      ButtonComponent.new(
+      DS::Button.new(
         text: value,
         data: (options[:data] || {}).merge({ turbo_submits_with: "Submitting..." }),
         full_width: true
@@ -88,16 +76,39 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
   end
 
   private
-    def build_styled_field(label, field, options, remove_padding_right: false)
-      if options[:inline]
-        label + field
-      else
-        @template.tag.div class: [ "form-field", options[:container_class], ("pr-0" if remove_padding_right) ] do
-          label + field
+    def build_field(method, options = {}, html_options = {}, &block)
+      if options[:inline] || options[:label] == false
+        return yield({ class: "form-field__input" }.merge(html_options))
+      end
+
+      label_element = build_label(method, options)
+      field_element = yield({ class: "form-field__input" }.merge(html_options))
+
+      container_classes = [ "form-field", options[:container_class] ].compact
+
+      @template.tag.div class: container_classes do
+        if options[:label_tooltip]
+          @template.tag.div(class: "form-field__header") do
+            label_element +
+            @template.tag.div(class: "form-field__actions") do
+              build_tooltip(options[:label_tooltip])
+            end
+          end +
+          @template.tag.div(class: "form-field__body") do
+            field_element
+          end
+        else
+          @template.tag.div(class: "form-field__body") do
+            label_element + field_element
+          end
         end
       end
     end
 
+    def normalize_options(options, html_options)
+      options.merge(required: options[:required] || html_options[:required])
+    end
+
     def build_label(method, options)
       return "".html_safe unless options[:label]
 
@@ -113,4 +124,15 @@ class StyledFormBuilder < ActionView::Helpers::FormBuilder
       return label(method, class: "form-field__label") if label_text == true
       label(method, label_text, class: "form-field__label")
     end
+
+    def build_tooltip(tooltip_text)
+      return nil unless tooltip_text
+
+      @template.tag.div(data: { controller: "tooltip" }) do
+        @template.safe_join([
+          @template.icon("help-circle", size: "sm", color: "default", class: "cursor-help"),
+          @template.tag.div(tooltip_text, role: "tooltip", data: { tooltip_target: "tooltip" }, class: "tooltip bg-gray-700 text-sm p-2 rounded w-64 text-white")
+        ])
+      end
+    end
 end

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/javascript/controllers/time_series_chart_controller.js

@@ -508,15 +508,57 @@ export default class extends Controller {
   }
 
   get _d3YScale() {
-    const reductionPercent = this.useLabelsValue ? 0.3 : 0.05;
     const dataMin = d3.min(this._normalDataPoints, this._getDatumValue);
     const dataMax = d3.max(this._normalDataPoints, this._getDatumValue);
-    const padding = (dataMax - dataMin) * reductionPercent;
+
+    // Handle edge case where all values are the same
+    if (dataMin === dataMax) {
+      const padding = dataMax === 0 ? 100 : Math.abs(dataMax) * 0.5;
+      return d3
+        .scaleLinear()
+        .rangeRound([this._d3ContainerHeight, 0])
+        .domain([dataMin - padding, dataMax + padding]);
+    }
+
+    const dataRange = dataMax - dataMin;
+    const avgValue = (dataMax + dataMin) / 2;
+
+    // Calculate relative change as a percentage
+    const relativeChange = avgValue !== 0 ? dataRange / Math.abs(avgValue) : 1;
+
+    // Dynamic baseline calculation
+    let yMin;
+    let yMax;
+
+    // For small relative changes (< 10%), use a tighter scale
+    if (relativeChange < 0.1 && dataMin > 0) {
+      // Start axis at a percentage below the minimum, not at 0
+      const baselinePadding = dataRange * 2; // Show 2x the data range below min
+      yMin = Math.max(0, dataMin - baselinePadding);
+      yMax = dataMax + dataRange * 0.5; // Add 50% padding above
+    } else {
+      // For larger changes or when data crosses zero, use more context
+      // Always include 0 when data is negative or close to 0
+      if (dataMin < 0 || (dataMin >= 0 && dataMin < avgValue * 0.1)) {
+        yMin = Math.min(0, dataMin * 1.1);
+      } else {
+        // Otherwise use dynamic baseline
+        yMin = dataMin - dataRange * 0.3;
+      }
+      yMax = dataMax + dataRange * 0.1;
+    }
+
+    // Adjust padding for labels if needed
+    if (this.useLabelsValue) {
+      const extraPadding = (yMax - yMin) * 0.1;
+      yMin -= extraPadding;
+      yMax += extraPadding;
+    }
 
     return d3
       .scaleLinear()
       .rangeRound([this._d3ContainerHeight, 0])
-      .domain([dataMin - padding, dataMax + padding]);
+      .domain([yMin, yMax]);
   }
 
   _setupResizeObserver() {

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

@@ -1,5 +1,5 @@
 class Account < ApplicationRecord
-  include Syncable, Monetizable, Chartable, Linkable, Enrichable
+  include AASM, Syncable, Monetizable, Chartable, Linkable, Enrichable, Anchorable, Reconcileable
 
   validates :name, :balance, :currency, presence: true
 
@@ -18,7 +18,7 @@ class Account < ApplicationRecord
 
   enum :classification, { asset: "asset", liability: "liability" }, validate: { allow_nil: true }
 
-  scope :active, -> { where(is_active: true) }
+  scope :visible, -> { where(status: [ "draft", "active" ]) }
   scope :assets, -> { where(classification: "asset") }
   scope :liabilities, -> { where(classification: "liability") }
   scope :alphabetically, -> { order(:name) }
@@ -30,30 +30,42 @@ class Account < ApplicationRecord
 
   accepts_nested_attributes_for :accountable, update_only: true
 
+  # Account state machine
+  aasm column: :status, timestamps: true do
+    state :active, initial: true
+    state :draft
+    state :disabled
+    state :pending_deletion
+
+    event :activate do
+      transitions from: [ :draft, :disabled ], to: :active
+    end
+
+    event :disable do
+      transitions from: [ :draft, :active ], to: :disabled
+    end
+
+    event :enable do
+      transitions from: :disabled, to: :active
+    end
+
+    event :mark_for_deletion do
+      transitions from: [ :draft, :active, :disabled ], to: :pending_deletion
+    end
+  end
+
   class << self
     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
@@ -77,57 +89,29 @@ class Account < ApplicationRecord
   end
 
   def destroy_later
-    update!(scheduled_for_deletion: true, is_active: false)
+    mark_for_deletion!
     DestroyJob.perform_later(self)
   end
 
+  # Override destroy to handle error recovery for accounts
+  def destroy
+    super
+  rescue => e
+    # If destruction fails, transition back to disabled state
+    # This provides a cleaner recovery path than the generic scheduled_for_deletion flag
+    disable! if may_disable?
+    raise e
+  end
+
   def current_holdings
-    holdings.where(currency: currency, date: holdings.maximum(:date)).order(amount: :desc)
-  end
-
-  def update_with_sync!(attributes)
-    should_update_balance = attributes[:balance] && attributes[:balance].to_d != balance
-
-    initial_balance = attributes.dig(:accountable_attributes, :initial_balance)
-    should_update_initial_balance = initial_balance && initial_balance.to_d != accountable.initial_balance
-
-    transaction do
-      update!(attributes)
-      update_balance!(attributes[:balance]) if should_update_balance
-      update_inital_balance!(attributes[:accountable_attributes][:initial_balance]) if should_update_initial_balance
-    end
-
-    sync_later
-  end
-
-  def update_balance!(balance)
-    valuation = entries.valuations.find_by(date: Date.current)
-
-    if valuation
-      valuation.update! amount: balance
-    else
-      entries.create! \
-        date: Date.current,
-        name: "Balance update",
-        amount: balance,
-        currency: currency,
-        entryable: Valuation.new
-    end
-  end
-
-  def update_inital_balance!(initial_balance)
-    valuation = first_valuation
-
-    if valuation
-      valuation.update! amount: initial_balance
-    else
-      entries.create! \
-        date: Date.current,
-        name: "Initial Balance",
-        amount: initial_balance,
-        currency: currency,
-        entryable: Valuation.new
-    end
+    holdings.where(currency: currency)
+            .where.not(qty: 0)
+            .where(
+              id: holdings.select("DISTINCT ON (security_id) id")
+                          .where(currency: currency)
+                          .order(:security_id, date: :desc)
+            )
+            .order(amount: :desc)
   end
 
   def start_date
@@ -157,4 +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/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.rb

@@ -56,7 +56,7 @@ class Assistant::Function
     end
 
     def family_account_names
-      @family_account_names ||= family.accounts.active.pluck(:name)
+      @family_account_names ||= family.accounts.visible.pluck(:name)
     end
 
     def family_category_names

app/models/assistant/function/get_accounts.rb

@@ -22,7 +22,7 @@ class Assistant::Function::GetAccounts < Assistant::Function
           type: account.accountable_type,
           start_date: account.start_date,
           is_plaid_linked: account.plaid_account_id.present?,
-          is_active: account.is_active,
+          status: account.status,
           historical_balances: historical_balances(account)
         }
       end

app/models/assistant/function/get_balance_sheet.rb

@@ -44,7 +44,7 @@ class Assistant::Function::GetBalanceSheet < Assistant::Function
 
   private
     def historical_data(period, classification: nil)
-      scope = family.accounts.active
+      scope = family.accounts.visible
       scope = scope.where(classification: classification) if classification.present?
 
       if period.start_date == Date.current

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.active.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/balance_sheet/account_totals.rb

@@ -23,8 +23,8 @@ class BalanceSheet::AccountTotals
       delegate_missing_to :account
     end
 
-    def active_accounts
-      @active_accounts ||= family.accounts.active.with_attached_logo
+    def visible_accounts
+      @visible_accounts ||= family.accounts.visible.with_attached_logo
     end
 
     def account_rows
@@ -46,7 +46,7 @@ class BalanceSheet::AccountTotals
 
     def query
       @query ||= Rails.cache.fetch(cache_key) do
-        active_accounts
+        visible_accounts
           .joins(ActiveRecord::Base.sanitize_sql_array([
             "LEFT JOIN exchange_rates ON exchange_rates.date = ? AND accounts.currency = exchange_rates.from_currency AND exchange_rates.to_currency = ?",
             Date.current,

app/models/balance_sheet/net_worth_series_builder.rb

@@ -6,7 +6,7 @@ class BalanceSheet::NetWorthSeriesBuilder
   def net_worth_series(period: Period.last_30_days)
     Rails.cache.fetch(cache_key(period)) do
       builder = Balance::ChartSeriesBuilder.new(
-        account_ids: active_account_ids,
+        account_ids: visible_account_ids,
         currency: family.currency,
         period: period,
         favorable_direction: "up"
@@ -19,8 +19,8 @@ class BalanceSheet::NetWorthSeriesBuilder
   private
     attr_reader :family
 
-    def active_account_ids
-      @active_account_ids ||= family.accounts.active.with_attached_logo.pluck(:id)
+    def visible_account_ids
+      @visible_account_ids ||= family.accounts.visible.with_attached_logo.pluck(:id)
     end
 
     def cache_key(period)

app/models/balance_sheet/sync_status_monitor.rb

@@ -17,7 +17,7 @@ class BalanceSheet::SyncStatusMonitor
     def syncing_account_ids
       Rails.cache.fetch(cache_key) do
         Sync.visible
-            .where(syncable_type: "Account", syncable_id: family.accounts.active.pluck(:id))
+            .where(syncable_type: "Account", syncable_id: family.accounts.visible.pluck(:id))
             .pluck(:syncable_id)
             .to_set
       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
 
@@ -88,7 +91,7 @@ class Budget < ApplicationRecord
   end
 
   def transactions
-    family.transactions.active.in_period(period)
+    family.transactions.visible.in_period(period)
   end
 
   def name

app/models/concerns/accountable.rb

@@ -72,6 +72,14 @@ module Accountable
     self.class.display_name
   end
 
+  def balance_display_name
+    "account value"
+  end
+
+  def opening_balance_display_name
+    "opening balance"
+  end
+
   def icon
     self.class.icon
   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/entry.rb

@@ -14,8 +14,8 @@ class Entry < ApplicationRecord
   validates :date, uniqueness: { scope: [ :account_id, :entryable_type ] }, if: -> { valuation? }
   validates :date, comparison: { greater_than: -> { min_supported_date } }
 
-  scope :active, -> {
-    joins(:account).where(accounts: { is_active: true })
+  scope :visible, -> {
+    joins(:account).where(accounts: { status: [ "draft", "active" ] })
   }
 
   scope :chronological, -> {

app/models/entryable.rb

@@ -14,7 +14,7 @@ module Entryable
 
     scope :with_entry, -> { joins(:entry) }
 
-    scope :active, -> { with_entry.merge(Entry.active) }
+    scope :visible, -> { with_entry.merge(Entry.visible) }
 
     scope :in_period, ->(period) {
       with_entry.where(entries: { date: period.start_date..period.end_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
@@ -100,7 +101,8 @@ class Family < ApplicationRecord
     [
       id,
       key,
-      data_invalidation_key
+      data_invalidation_key,
+      accounts.maximum(:updated_at)
     ].compact.join("_")
   end
 

app/models/family/auto_transfer_matchable.rb

@@ -9,8 +9,6 @@ module Family::AutoTransferMatchable
         JOIN entries outflow_candidates ON (
           inflow_candidates.amount < 0 AND
           outflow_candidates.amount > 0 AND
-          inflow_candidates.amount = -outflow_candidates.amount AND
-          inflow_candidates.currency = outflow_candidates.currency AND
           inflow_candidates.account_id <> outflow_candidates.account_id AND
           inflow_candidates.date BETWEEN outflow_candidates.date - 4 AND outflow_candidates.date + 4
         )
@@ -24,12 +22,26 @@ module Family::AutoTransferMatchable
         rejected_transfers.inflow_transaction_id = inflow_candidates.entryable_id AND
         rejected_transfers.outflow_transaction_id = outflow_candidates.entryable_id
       )")
+      .joins("LEFT JOIN exchange_rates ON (
+        exchange_rates.date = outflow_candidates.date AND
+        exchange_rates.from_currency = outflow_candidates.currency AND
+        exchange_rates.to_currency = inflow_candidates.currency
+      )")
       .joins("JOIN accounts inflow_accounts ON inflow_accounts.id = inflow_candidates.account_id")
       .joins("JOIN accounts outflow_accounts ON outflow_accounts.id = outflow_candidates.account_id")
       .where("inflow_accounts.family_id = ? AND outflow_accounts.family_id = ?", self.id, self.id)
-      .where("inflow_accounts.is_active = true")
-      .where("outflow_accounts.is_active = true")
+      .where("inflow_accounts.status IN ('draft', 'active')")
+      .where("outflow_accounts.status IN ('draft', 'active')")
       .where("inflow_candidates.entryable_type = 'Transaction' AND outflow_candidates.entryable_type = 'Transaction'")
+      .where("
+        (
+          inflow_candidates.currency = outflow_candidates.currency AND
+          inflow_candidates.amount = -outflow_candidates.amount
+        ) OR (
+          inflow_candidates.currency <> outflow_candidates.currency AND
+          ABS(inflow_candidates.amount / NULLIF(outflow_candidates.amount * exchange_rates.rate, 0)) BETWEEN 0.95 AND 1.05
+        )
+      ")
       .where(existing_transfers: { id: nil })
       .order("date_diff ASC") # Closest matches first
   end

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