Chart of Accounts: archive accounts + safe deletes

- accounting.accounts.is_archived; COA mirror sets public is_active accordingly
  so association-side pickers hide archived accounts
- COA page: archive/restore per row + bulk, show-archived toggle, delete
  confirm dialog with 'Archive instead'; FK-blocked deletes (posted activity)
  get a friendly message + one-click archive; bulk delete skips blocked
  accounts per-id instead of failing the batch
- fetchChartOfAccounts excludes archived platform accounts from pickers;
  parent dropdowns and Opening Balances only offer active accounts

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/lib/chartOfAccountsSource.ts

@@ -41,7 +41,7 @@ function fromPlatform(row: any, associationId: string): NormalizedAccount {
     account_name: row.name ?? "Unnamed Account",
     account_type: row.type ?? "Uncategorized",
     parent_account_id: row.parent_account_id ?? null,
-    is_active: true, // accounting.accounts has no active flag; all are active
+    is_active: !row.is_archived,
     association_id: associationId,
     association_ids: [associationId],
     accounting_system: "platform",
@@ -77,8 +77,9 @@ export async function fetchChartOfAccounts(
 
     const { data, error } = await accounting
       .from("accounts")
-      .select("id, code, name, type, subtype, parent_account_id, description")
+      .select("id, code, name, type, subtype, parent_account_id, description, is_archived")
       .eq("company_id", company.id)
+      .eq("is_archived", false) // archived accounts stay out of pickers
       .order("code", { ascending: true });
     if (error) throw error;
     return (data ?? []).map((row) => fromPlatform(row, associationId));

src/pages/accounting/AccountingChartOfAccountsPage.tsx

@@ -20,7 +20,8 @@ import {
   AlertDialog, AlertDialogAction, AlertDialogCancel, AlertDialogContent,
   AlertDialogDescription, AlertDialogFooter, AlertDialogHeader, AlertDialogTitle, AlertDialogTrigger,
 } from "@/components/ui/alert-dialog";
-import { Plus, Trash2, CalendarIcon, Lock, Pencil, RotateCcw, Save, Info, Loader2, Upload, X } from "lucide-react";
+import { Plus, Trash2, CalendarIcon, Lock, Pencil, RotateCcw, Save, Info, Loader2, Upload, X, Archive, ArchiveRestore } from "lucide-react";
+import { Switch } from "@/components/ui/switch";
 import { toast } from "sonner";
 import { money } from "./lib/format";
 import { cn } from "@/lib/utils";
@@ -53,6 +54,10 @@ export default function AccountingChartOfAccountsPage() {
   const [description, setDescription] = useState("");
   const [parentId, setParentId] = useState<string>("");
 
+  // ── Archive / delete state ──
+  const [showArchived, setShowArchived] = useState(false);
+  const [deleteTarget, setDeleteTarget] = useState<any | null>(null);
+
   // ── Bulk selection / edit state ──
   const [selectedIds, setSelectedIds] = useState<Set<string>>(new Set());
   const [bulkEditOpen, setBulkEditOpen] = useState(false);
@@ -134,12 +139,27 @@ export default function AccountingChartOfAccountsPage() {
     setObRows(map);
   }, [balances]);
 
+  const activeAccounts = useMemo(() => (accounts as any[]).filter((a) => !a.is_archived), [accounts]);
+  const archivedCount = (accounts as any[]).length - activeAccounts.length;
+
+  // Accounts tab listing (respects the "show archived" toggle)
   const grouped = useMemo(() => {
     const out: Record<string, any[]> = {};
     for (const t of TYPES) out[t.value] = [];
-    for (const a of accounts as any[]) (out[a.type] ??= []).push(a);
+    for (const a of accounts as any[]) {
+      if (!showArchived && a.is_archived) continue;
+      (out[a.type] ??= []).push(a);
+    }
     return out;
-  }, [accounts]);
+  }, [accounts, showArchived]);
+
+  // Opening Balances tab always works with active accounts only
+  const obGrouped = useMemo(() => {
+    const out: Record<string, any[]> = {};
+    for (const t of TYPES) out[t.value] = [];
+    for (const a of activeAccounts) (out[a.type] ??= []).push(a);
+    return out;
+  }, [activeAccounts]);
 
   // Existing category names (for the Income Statement subgroups) — used as autocomplete suggestions.
   const existingCategories = useMemo(
@@ -193,9 +213,35 @@ export default function AccountingChartOfAccountsPage() {
     qc.invalidateQueries({ queryKey: ["accounts", cid] });
   };
 
-  const removeAccount = async (id: string) => {
-    const { error } = await accounting.from("accounts").delete().eq("id", id);
+  // FK violations (journal entries, bills, register rows, …) mean the account
+  // has history — the books must keep it, so archiving is the answer.
+  const isFkViolation = (e: any) => e?.code === "23503" || /foreign key|violates/i.test(e?.message || "");
+
+  const removeAccount = async (a: any) => {
+    const { error } = await accounting.from("accounts").delete().eq("id", a.id);
+    if (error) {
+      if (isFkViolation(error)) {
+        toast.error(`"${a.name}" has posted activity and can't be deleted — archive it instead.`, {
+          action: { label: "Archive", onClick: () => setArchived([a.id], true) },
+        });
+      } else {
+        toast.error(error.message);
+      }
+      return;
+    }
+    toast.success(`"${a.name}" deleted`);
+    qc.invalidateQueries({ queryKey: ["accounts", cid] });
+  };
+
+  const setArchived = async (ids: string[], archived: boolean) => {
+    const { error } = await accounting.from("accounts").update({ is_archived: archived }).in("id", ids);
     if (error) return toast.error(error.message);
+    toast.success(
+      ids.length === 1
+        ? `Account ${archived ? "archived" : "restored"}`
+        : `${ids.length} accounts ${archived ? "archived" : "restored"}`,
+    );
+    clearSelection();
     qc.invalidateQueries({ queryKey: ["accounts", cid] });
   };
 
@@ -260,12 +306,23 @@ export default function AccountingChartOfAccountsPage() {
     if (!ids.length) return;
     setBulkDeleting(true);
     try {
-      for (let i = 0; i < ids.length; i += 50) {
-        const batch = ids.slice(i, i + 50);
-        const { error } = await accounting.from("accounts").delete().in("id", batch);
-        if (error) throw error;
+      // Delete one-by-one so accounts with history don't block the rest —
+      // those get reported (and can be archived) instead of failing the batch.
+      const blocked: string[] = [];
+      let deleted = 0;
+      for (const id of ids) {
+        const { error } = await accounting.from("accounts").delete().eq("id", id);
+        if (!error) { deleted++; continue; }
+        if (isFkViolation(error)) blocked.push(id);
+        else throw error;
+      }
+      if (deleted > 0) toast.success(`Deleted ${deleted} account${deleted === 1 ? "" : "s"}`);
+      if (blocked.length > 0) {
+        toast.error(
+          `${blocked.length} account${blocked.length === 1 ? " has" : "s have"} posted activity and can't be deleted — archive ${blocked.length === 1 ? "it" : "them"} instead.`,
+          { action: { label: "Archive", onClick: () => setArchived(blocked, true) } },
+        );
       }
-      toast.success(`Deleted ${ids.length} account${ids.length === 1 ? "" : "s"}`);
       setBulkDeleteOpen(false);
       clearSelection();
       qc.invalidateQueries({ queryKey: ["accounts", cid] });
@@ -375,7 +432,10 @@ export default function AccountingChartOfAccountsPage() {
       <div className="flex items-center justify-between">
         <div>
           <h1 className="text-2xl font-semibold">Chart of Accounts</h1>
-          <p className="text-sm text-muted-foreground">{(accounts as any[]).length} accounts across {TYPES.length} categories</p>
+          <p className="text-sm text-muted-foreground">
+            {activeAccounts.length} accounts across {TYPES.length} categories
+            {archivedCount > 0 && <span> · {archivedCount} archived</span>}
+          </p>
         </div>
         <div className="flex items-center gap-2">
           <Button variant="outline" onClick={() => setImportOpen(true)}>
@@ -408,7 +468,7 @@ export default function AccountingChartOfAccountsPage() {
                   <SelectTrigger><SelectValue placeholder="None — top-level account" /></SelectTrigger>
                   <SelectContent>
                     <SelectItem value="__none__">None (top-level)</SelectItem>
-                    {(accounts as any[])
+                    {activeAccounts
                       .filter((a: any) => a.id !== editId && a.type === type)
                       .map((a: any) => (
                         <SelectItem key={a.id} value={a.id}>
@@ -475,7 +535,7 @@ export default function AccountingChartOfAccountsPage() {
                 <SelectContent>
                   <SelectItem value="no_change">No change</SelectItem>
                   <SelectItem value="none">None (top-level)</SelectItem>
-                  {(accounts as any[]).filter((a) => !selectedIds.has(a.id)).map((a) => (
+                  {activeAccounts.filter((a) => !selectedIds.has(a.id)).map((a) => (
                     <SelectItem key={a.id} value={a.id}>{a.code ? `${a.code} · ` : ""}{a.name}</SelectItem>
                   ))}
                 </SelectContent>
@@ -517,12 +577,36 @@ export default function AccountingChartOfAccountsPage() {
         </DialogContent>
       </Dialog>
 
+      {/* ── Single delete confirm ── */}
+      <AlertDialog open={!!deleteTarget} onOpenChange={(v) => { if (!v) setDeleteTarget(null); }}>
+        <AlertDialogContent>
+          <AlertDialogHeader>
+            <AlertDialogTitle>Delete "{deleteTarget?.name}"?</AlertDialogTitle>
+            <AlertDialogDescription>
+              This permanently removes the account. Accounts with posted activity can't be deleted — archive those instead to keep your books intact.
+            </AlertDialogDescription>
+          </AlertDialogHeader>
+          <AlertDialogFooter>
+            <AlertDialogCancel>Cancel</AlertDialogCancel>
+            <Button variant="outline" onClick={() => { if (deleteTarget) setArchived([deleteTarget.id], true); setDeleteTarget(null); }}>
+              <Archive className="mr-1 h-3.5 w-3.5" /> Archive instead
+            </Button>
+            <AlertDialogAction
+              className="bg-destructive text-destructive-foreground hover:bg-destructive/90"
+              onClick={() => { if (deleteTarget) removeAccount(deleteTarget); setDeleteTarget(null); }}
+            >
+              Delete
+            </AlertDialogAction>
+          </AlertDialogFooter>
+        </AlertDialogContent>
+      </AlertDialog>
+
       {/* ── Bulk delete confirm ── */}
       <AlertDialog open={bulkDeleteOpen} onOpenChange={setBulkDeleteOpen}>
         <AlertDialogContent>
           <AlertDialogHeader>
             <AlertDialogTitle>Delete {selectedIds.size} account{selectedIds.size === 1 ? "" : "s"}?</AlertDialogTitle>
-            <AlertDialogDescription>This permanently removes the selected accounts. Accounts that have posted transactions may fail to delete.</AlertDialogDescription>
+            <AlertDialogDescription>This permanently removes the selected accounts. Accounts with posted activity are skipped and can be archived instead.</AlertDialogDescription>
           </AlertDialogHeader>
           <AlertDialogFooter>
             <AlertDialogCancel>Cancel</AlertDialogCancel>
@@ -541,6 +625,12 @@ export default function AccountingChartOfAccountsPage() {
 
         {/* ── Accounts tab ── */}
         <TabsContent value="accounts" className="mt-4 space-y-4">
+          <div className="flex items-center justify-end gap-2">
+            <Switch id="show-archived" checked={showArchived} onCheckedChange={setShowArchived} />
+            <Label htmlFor="show-archived" className="text-sm text-muted-foreground cursor-pointer">
+              Show archived{archivedCount > 0 ? ` (${archivedCount})` : ""}
+            </Label>
+          </div>
           {selectedIds.size > 0 && (
             <div className="flex items-center justify-between rounded-md border bg-muted/40 px-4 py-2">
               <span className="text-sm font-medium">{selectedIds.size} selected</span>
@@ -548,6 +638,14 @@ export default function AccountingChartOfAccountsPage() {
                 <Button size="sm" variant="outline" onClick={openBulkEdit}>
                   <Pencil className="mr-1 h-3.5 w-3.5" /> Edit
                 </Button>
+                <Button size="sm" variant="outline" onClick={() => setArchived([...selectedIds], true)}>
+                  <Archive className="mr-1 h-3.5 w-3.5" /> Archive
+                </Button>
+                {showArchived && (
+                  <Button size="sm" variant="outline" onClick={() => setArchived([...selectedIds], false)}>
+                    <ArchiveRestore className="mr-1 h-3.5 w-3.5" /> Restore
+                  </Button>
+                )}
                 <Button size="sm" variant="outline" className="text-destructive hover:text-destructive" onClick={() => setBulkDeleteOpen(true)}>
                   <Trash2 className="mr-1 h-3.5 w-3.5" /> Delete
                 </Button>
@@ -592,7 +690,7 @@ export default function AccountingChartOfAccountsPage() {
                         const parent = (accounts as any[]).find((p) => p.id === a.parent_account_id);
                         const isChild = !!a.parent_account_id;
                         return (
-                        <TableRow key={a.id} className={isChild ? "bg-muted/20" : ""}>
+                        <TableRow key={a.id} className={cn(isChild && "bg-muted/20", a.is_archived && "opacity-60")}>
                           <TableCell>
                             <Checkbox
                               aria-label={`Select ${a.name}`}
@@ -604,6 +702,7 @@ export default function AccountingChartOfAccountsPage() {
                           <TableCell className={isChild ? "pl-8" : ""}>
                             <div className={`font-medium ${isChild ? "text-sm" : ""}`}>
                               {isChild && <span className="mr-1 text-muted-foreground">↳</span>}{a.name}
+                              {a.is_archived && <Badge variant="outline" className="ml-2 text-[10px] text-muted-foreground">Archived</Badge>}
                             </div>
                             {a.description && <div className="text-xs text-muted-foreground">{a.description}</div>}
                             {a.is_bank && <div className="text-xs text-muted-foreground">Bank account</div>}
@@ -620,7 +719,16 @@ export default function AccountingChartOfAccountsPage() {
                               <Button size="icon" variant="ghost" className="h-7 w-7" onClick={() => { openEdit(a); }}>
                                 <Pencil className="h-3.5 w-3.5" />
                               </Button>
-                              <Button size="icon" variant="ghost" className="h-7 w-7 text-destructive hover:text-destructive" onClick={() => removeAccount(a.id)}>
+                              {a.is_archived ? (
+                                <Button size="icon" variant="ghost" className="h-7 w-7" title="Restore account" onClick={() => setArchived([a.id], false)}>
+                                  <ArchiveRestore className="h-3.5 w-3.5" />
+                                </Button>
+                              ) : (
+                                <Button size="icon" variant="ghost" className="h-7 w-7" title="Archive account (keeps history, hides from pickers)" onClick={() => setArchived([a.id], true)}>
+                                  <Archive className="h-3.5 w-3.5" />
+                                </Button>
+                              )}
+                              <Button size="icon" variant="ghost" className="h-7 w-7 text-destructive hover:text-destructive" title="Delete account" onClick={() => setDeleteTarget(a)}>
                                 <Trash2 className="h-3.5 w-3.5" />
                               </Button>
                             </div>
@@ -699,7 +807,7 @@ export default function AccountingChartOfAccountsPage() {
                 </TableHeader>
                 <TableBody>
                   {TYPES.map((t) => {
-                    const rs = grouped[t.value] ?? [];
+                    const rs = obGrouped[t.value] ?? [];
                     if (!rs.length) return null;
                     return (
                       <Fragment key={t.value}>