diff --git a/src/pages/accounting/AccountingChartOfAccountsPage.tsx b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
index 7b8bcef..191b1d6 100644
--- a/src/pages/accounting/AccountingChartOfAccountsPage.tsx
+++ b/src/pages/accounting/AccountingChartOfAccountsPage.tsx
@@ -49,6 +49,7 @@ export default function AccountingChartOfAccountsPage() {
   const [type, setType] = useState<string>("asset");
   const [isBank, setIsBank] = useState(false);
   const [isReserve, setIsReserve] = useState(false);
+  const [category, setCategory] = useState("");
   const [description, setDescription] = useState("");
   const [parentId, setParentId] = useState<string>("");
 
@@ -63,6 +64,7 @@ export default function AccountingChartOfAccountsPage() {
     parent_account_id: "no_change",
     is_bank: "no_change",
     is_reserve: "no_change",
+    category: "",
   });
 
   // ── Opening balances state ──
@@ -139,10 +141,16 @@ export default function AccountingChartOfAccountsPage() {
     return out;
   }, [accounts]);
 
+  // Existing category names (for the Income Statement subgroups) — used as autocomplete suggestions.
+  const existingCategories = useMemo(
+    () => [...new Set((accounts as any[]).map((a) => a.category).filter(Boolean) as string[])].sort((a, b) => a.localeCompare(b)),
+    [accounts],
+  );
+
   // ── Accounts actions ──
   const resetForm = () => {
     setEditId(null); setName(""); setCode(""); setType("asset");
-    setIsBank(false); setIsReserve(false); setDescription(""); setParentId("");
+    setIsBank(false); setIsReserve(false); setCategory(""); setDescription(""); setParentId("");
   };
 
   const openEdit = (a: any) => {
@@ -152,6 +160,7 @@ export default function AccountingChartOfAccountsPage() {
     setType(a.type ?? "asset");
     setIsBank(a.is_bank ?? false);
     setIsReserve(a.is_reserve ?? false);
+    setCategory(a.category ?? "");
     setDescription(a.description ?? "");
     setParentId(a.parent_account_id ?? "");
     setOpen(true);
@@ -165,6 +174,7 @@ export default function AccountingChartOfAccountsPage() {
       type: type as any,
       is_bank: isBank,
       is_reserve: isReserve,
+      category: category.trim() || null,
       description: description || null,
       parent_account_id: parentId || null,
     };
@@ -207,7 +217,7 @@ export default function AccountingChartOfAccountsPage() {
   const clearSelection = () => setSelectedIds(new Set());
 
   const openBulkEdit = () => {
-    setBulkEdit({ type: "no_change", parent_account_id: "no_change", is_bank: "no_change", is_reserve: "no_change" });
+    setBulkEdit({ type: "no_change", parent_account_id: "no_change", is_bank: "no_change", is_reserve: "no_change", category: "" });
     setBulkEditOpen(true);
   };
 
@@ -221,6 +231,7 @@ export default function AccountingChartOfAccountsPage() {
       patch.parent_account_id = bulkEdit.parent_account_id === "none" ? null : bulkEdit.parent_account_id;
     if (bulkEdit.is_bank !== "no_change") patch.is_bank = bulkEdit.is_bank === "true";
     if (bulkEdit.is_reserve !== "no_change") patch.is_reserve = bulkEdit.is_reserve === "true";
+    if (bulkEdit.category.trim()) patch.category = bulkEdit.category.trim() === "__clear__" ? null : bulkEdit.category.trim();
 
     if (Object.keys(patch).length === 0) return toast.error("No changes selected");
     if (patch.parent_account_id && ids.includes(patch.parent_account_id))
@@ -407,6 +418,13 @@ export default function AccountingChartOfAccountsPage() {
                   </SelectContent>
                 </Select>
               </div>
+              <div>
+                <Label>Category <span className="text-muted-foreground text-xs font-normal">(Income Statement subgroup — e.g. "Administration", "Utilities")</span></Label>
+                <Input list="coa-category-suggestions" maxLength={80} value={category} onChange={(e) => setCategory(e.target.value)} placeholder="Ungrouped" />
+                <datalist id="coa-category-suggestions">
+                  {existingCategories.map((c) => <option key={c} value={c} />)}
+                </datalist>
+              </div>
               <div><Label>Description</Label><Textarea maxLength={500} value={description} onChange={(e) => setDescription(e.target.value)} placeholder="Optional notes about this account" /></div>
               <label className="flex items-center gap-2 text-sm">
                 <input type="checkbox" checked={isBank} onChange={(e) => setIsBank(e.target.checked)} />
@@ -485,6 +503,10 @@ export default function AccountingChartOfAccountsPage() {
                 </SelectContent>
               </Select>
             </div>
+            <div>
+              <Label>Category <span className="text-muted-foreground text-xs font-normal">(Income Statement subgroup)</span></Label>
+              <Input list="coa-category-suggestions" value={bulkEdit.category} onChange={(e) => setBulkEdit((p) => ({ ...p, category: e.target.value }))} placeholder="Blank = no change · type __clear__ to unset" />
+            </div>
           </div>
           <DialogFooter>
             <Button variant="outline" onClick={() => setBulkEditOpen(false)}>Cancel</Button>
diff --git a/src/pages/accounting/AccountingReportsPage.tsx b/src/pages/accounting/AccountingReportsPage.tsx
index 66cfe8b..d3bbc16 100644
--- a/src/pages/accounting/AccountingReportsPage.tsx
+++ b/src/pages/accounting/AccountingReportsPage.tsx
@@ -703,7 +703,34 @@ function isNum(n: number): string {
   return v < 0 ? `(${abs})` : abs;
 }
 
-type ISAcct = { id: string; code: string | null; name: string; type: string; by: Map<string, number>; total: number };
+type ISAcct = { id: string; code: string | null; name: string; type: string; category: string | null; by: Map<string, number>; total: number };
+type ISTotal = { by: Map<string, number>; total: number };
+type ISGroup = { name: string | null; accts: ISAcct[] } & ISTotal;
+
+const isByCode = (a: ISAcct, b: ISAcct) => String(a.code ?? "").localeCompare(String(b.code ?? "")) || a.name.localeCompare(b.name);
+
+function isSumRows(rows: { by: Map<string, number>; total: number }[], periods: { key: string }[]): ISTotal {
+  const by = new Map<string, number>(); let total = 0;
+  for (const p of periods) by.set(p.key, rows.reduce((s, r) => s + (r.by.get(p.key) ?? 0), 0));
+  for (const r of rows) total += r.total;
+  return { by, total };
+}
+
+/** Group accounts by their `category` into Buildium-style subgroups; ungrouped (null) sorts last. */
+function isGroupAccts(accts: ISAcct[], periods: { key: string }[]): ISGroup[] {
+  const map = new Map<string, ISAcct[]>();
+  for (const a of accts) {
+    const k = (a.category ?? "").trim();
+    (map.get(k) ?? map.set(k, []).get(k)!).push(a);
+  }
+  const groups: ISGroup[] = [];
+  for (const [name, list] of map) {
+    list.sort(isByCode);
+    groups.push({ name: name || null, accts: list, ...isSumRows(list, periods) });
+  }
+  groups.sort((a, b) => (a.name === null ? 1 : 0) - (b.name === null ? 1 : 0) || String(a.name).localeCompare(String(b.name)));
+  return groups;
+}
 
 function IncomeStatementReport({ companyId, companyName, from, to, currency, logoUrl }: {
   companyId: string; companyName: string; from: string; to: string; currency: string; logoUrl?: string | null;
@@ -715,7 +742,7 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
     enabled: !!companyId,
     queryFn: () => fetchAllGLLines(
       companyId, to,
-      "id,debit,credit,accounts!inner(id,name,code,type),journal_entries!inner(company_id,date)",
+      "id,debit,credit,accounts!inner(id,name,code,type,category),journal_entries!inner(company_id,date)",
       from,
     ),
   });
@@ -731,31 +758,26 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
       const debit = Number(l.debit || 0), credit = Number(l.credit || 0);
       const amt = type === "income" ? credit - debit : debit - credit; // both shown positive
       let rec = accts.get(a.id);
-      if (!rec) { rec = { id: a.id, code: a.code, name: a.name, type, by: new Map(), total: 0 }; accts.set(a.id, rec); }
+      if (!rec) { rec = { id: a.id, code: a.code, name: a.name, type, category: a.category ?? null, by: new Map(), total: 0 }; accts.set(a.id, rec); }
       const key = isPeriodKey(date, gran);
       rec.by.set(key, (rec.by.get(key) ?? 0) + amt);
       rec.total += amt;
     }
-    const byCode = (a: ISAcct, b: ISAcct) => String(a.code ?? "").localeCompare(String(b.code ?? "")) || a.name.localeCompare(b.name);
     const live = [...accts.values()].filter((a) => Math.abs(a.total) > 0.005);
-    const income = live.filter((a) => a.type === "income").sort(byCode);
-    const expense = live.filter((a) => a.type === "expense").sort(byCode);
-    const sumRow = (rows: ISAcct[]) => {
-      const by = new Map<string, number>(); let total = 0;
-      for (const p of periods) by.set(p.key, rows.reduce((s, r) => s + (r.by.get(p.key) ?? 0), 0));
-      for (const r of rows) total += r.total;
-      return { by, total };
-    };
-    const incTot = sumRow(income), expTot = sumRow(expense);
-    const net = {
+    const income = live.filter((a) => a.type === "income");
+    const expense = live.filter((a) => a.type === "expense");
+    const incomeGroups = isGroupAccts(income, periods);
+    const expenseGroups = isGroupAccts(expense, periods);
+    const incTot = isSumRows(income, periods), expTot = isSumRows(expense, periods);
+    const net: ISTotal = {
       by: new Map(periods.map((p) => [p.key, (incTot.by.get(p.key) ?? 0) - (expTot.by.get(p.key) ?? 0)])),
       total: incTot.total - expTot.total,
     };
-    return { income, expense, incTot, expTot, net };
+    return { incomeGroups, expenseGroups, incTot, expTot, net, hasRows: income.length > 0 || expense.length > 0 };
   }, [glLines, periods, gran]);
 
   const subtitle = `${fmtDate(from)} – ${fmtDate(to)}, By ${gran[0].toUpperCase()}${gran.slice(1)}, Accrual basis`;
-  const hasRows = model.income.length > 0 || model.expense.length > 0;
+  const { hasRows } = model;
 
   const exportPdf = async () => {
     const doc = new jsPDF({ unit: "pt", format: "letter", orientation: "landscape" });
@@ -766,27 +788,33 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
     });
     const head = [["Account", ...periods.map((p) => p.label), "Total"]];
     const body: any[] = [];
-    const boldRows = new Set<number>();
-    const sectionRows = new Set<number>();
-    const pushRow = (label: string, by: Map<string, number> | null, total: number | null, kind: "section" | "account" | "total") => {
+    const fillRows = new Set<number>();   // section headers (Income / Expense)
+    const boldRows = new Set<number>();   // group headers, subtotals, totals, net
+    const pushRow = (label: string, t: ISTotal | null, kind: "section" | "group" | "account" | "subtotal" | "total") => {
+      const asMoney = kind === "subtotal" || kind === "total";
       const cells = [
         label,
-        ...periods.map((p) => (by ? (kind === "total" ? money(by.get(p.key) ?? 0, currency) : isNum(by.get(p.key) ?? 0)) : "")),
-        total == null ? "" : (kind === "total" ? money(total, currency) : isNum(total)),
+        ...periods.map((p) => (t ? (asMoney ? money(t.by.get(p.key) ?? 0, currency) : isNum(t.by.get(p.key) ?? 0)) : "")),
+        t == null ? "" : (asMoney ? money(t.total, currency) : isNum(t.total)),
       ];
-      if (kind === "total") boldRows.add(body.length);
-      if (kind === "section") sectionRows.add(body.length);
+      if (kind === "section") fillRows.add(body.length);
+      if (kind !== "account") boldRows.add(body.length);
       body.push(cells);
     };
-    pushRow("Income", null, null, "section");
-    for (const a of model.income) pushRow(`${a.code ? a.code + " " : ""}${a.name}`, a.by, a.total, "account");
-    pushRow("Total Income", model.incTot.by, model.incTot.total, "total");
-    pushRow("Expense", null, null, "section");
-    for (const a of model.expense) pushRow(`${a.code ? a.code + " " : ""}${a.name}`, a.by, a.total, "account");
-    pushRow("Total Expense", model.expTot.by, model.expTot.total, "total");
-    pushRow("Net Income", model.net.by, model.net.total, "total");
+    const emitSection = (title: string, groups: ISGroup[], totalLabel: string, total: ISTotal) => {
+      pushRow(title, null, "section");
+      for (const g of groups) {
+        if (g.name) pushRow(`  ${g.name}`, null, "group");
+        for (const a of g.accts) pushRow(`${g.name ? "    " : "  "}${a.code ? a.code + " " : ""}${a.name}`, a, "account");
+        if (g.name) pushRow(`  Total for ${g.name}`, g, "subtotal");
+      }
+      pushRow(totalLabel, total, "total");
+    };
+    emitSection("Income", model.incomeGroups, "Total Income", model.incTot);
+    emitSection("Expense", model.expenseGroups, "Total Expense", model.expTot);
+    pushRow("Net Income", model.net, "total");
 
-    const colStyles: Record<number, any> = { 0: { halign: "left", cellWidth: 150 } };
+    const colStyles: Record<number, any> = { 0: { halign: "left", cellWidth: 160 } };
     for (let i = 1; i <= periods.length + 1; i++) colStyles[i] = { halign: "right" };
     autoTable(doc, {
       startY, head, body,
@@ -797,7 +825,7 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
       didParseCell: (data: any) => {
         if (data.section !== "body") return;
         if (boldRows.has(data.row.index)) data.cell.styles.fontStyle = "bold";
-        if (sectionRows.has(data.row.index)) { data.cell.styles.fontStyle = "bold"; data.cell.styles.fillColor = [241, 245, 249]; }
+        if (fillRows.has(data.row.index)) data.cell.styles.fillColor = [241, 245, 249];
       },
     });
     drawBrandedFooter(doc);
@@ -808,15 +836,20 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
     const esc = (s: string) => `"${String(s).replace(/"/g, '""')}"`;
     const lines = [["Account", ...periods.map((p) => p.label), "Total"].map(esc).join(",")];
     const f = (n: number) => (Math.round((n + Number.EPSILON) * 100) / 100 || 0).toFixed(2);
-    const row = (label: string, by: Map<string, number> | null, total: number | null) =>
-      lines.push([esc(label), ...periods.map((p) => (by ? f(by.get(p.key) ?? 0) : "")), total == null ? "" : f(total)].join(","));
-    row("Income", null, null);
-    for (const a of model.income) row(`${a.code ? a.code + " " : ""}${a.name}`, a.by, a.total);
-    row("Total Income", model.incTot.by, model.incTot.total);
-    row("Expense", null, null);
-    for (const a of model.expense) row(`${a.code ? a.code + " " : ""}${a.name}`, a.by, a.total);
-    row("Total Expense", model.expTot.by, model.expTot.total);
-    row("Net Income", model.net.by, model.net.total);
+    const row = (label: string, t: ISTotal | null) =>
+      lines.push([esc(label), ...periods.map((p) => (t ? f(t.by.get(p.key) ?? 0) : "")), t == null ? "" : f(t.total)].join(","));
+    const section = (title: string, groups: ISGroup[], totalLabel: string, total: ISTotal) => {
+      row(title, null);
+      for (const g of groups) {
+        if (g.name) row(g.name, null);
+        for (const a of g.accts) row(`${a.code ? a.code + " " : ""}${a.name}`, a);
+        if (g.name) row(`Total for ${g.name}`, g);
+      }
+      row(totalLabel, total);
+    };
+    section("Income", model.incomeGroups, "Total Income", model.incTot);
+    section("Expense", model.expenseGroups, "Total Expense", model.expTot);
+    row("Net Income", model.net);
     const blob = new Blob([lines.join("\n")], { type: "text/csv" });
     const a = document.createElement("a");
     a.href = URL.createObjectURL(blob);
@@ -868,8 +901,8 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
                 </tr>
               </thead>
               <tbody>
-                <ISSection title="Income" accts={model.income} periods={periods} totalLabel="Total Income" total={model.incTot} currency={currency} numCell={numCell} />
-                <ISSection title="Expense" accts={model.expense} periods={periods} totalLabel="Total Expense" total={model.expTot} currency={currency} numCell={numCell} />
+                <ISSection title="Income" groups={model.incomeGroups} totalLabel="Total Income" total={model.incTot} periods={periods} currency={currency} numCell={numCell} />
+                <ISSection title="Expense" groups={model.expenseGroups} totalLabel="Total Expense" total={model.expTot} periods={periods} currency={currency} numCell={numCell} />
                 <tr className="border-t-2 border-primary font-bold">
                   <td className="px-3 py-2.5">Net Income</td>
                   {periods.map((p) => <td key={p.key} className={numCell}>{money(model.net.by.get(p.key) ?? 0, currency)}</td>)}
@@ -884,25 +917,41 @@ function IncomeStatementReport({ companyId, companyName, from, to, currency, log
   );
 }
 
-function ISSection({ title, accts, periods, totalLabel, total, currency, numCell }: {
-  title: string; accts: ISAcct[]; periods: { key: string; label: string }[];
-  totalLabel: string; total: { by: Map<string, number>; total: number }; currency: string; numCell: string;
+function ISSection({ title, groups, periods, totalLabel, total, currency, numCell }: {
+  title: string; groups: ISGroup[]; periods: { key: string; label: string }[];
+  totalLabel: string; total: ISTotal; currency: string; numCell: string;
 }) {
   return (
     <>
       <tr className="bg-muted/40 font-semibold">
         <td className="px-3 py-1.5" colSpan={periods.length + 2}>{title}</td>
       </tr>
-      {accts.map((a) => (
-        <tr key={a.id} className="border-b hover:bg-muted/20">
-          <td className="px-3 py-1.5">
-            {a.code && <span className="font-mono text-xs text-muted-foreground mr-2">{a.code}</span>}{a.name}
-          </td>
-          {periods.map((p) => <td key={p.key} className={numCell}>{isNum(a.by.get(p.key) ?? 0)}</td>)}
-          <td className={numCell + " font-medium"}>{isNum(a.total)}</td>
-        </tr>
+      {groups.map((g, gi) => (
+        <Fragment key={g.name ?? `__none-${gi}`}>
+          {g.name && (
+            <tr className="font-semibold text-[13px]">
+              <td className="px-3 pl-6 py-1.5" colSpan={periods.length + 2}>{g.name}</td>
+            </tr>
+          )}
+          {g.accts.map((a) => (
+            <tr key={a.id} className="border-b hover:bg-muted/20">
+              <td className={`px-3 py-1.5 ${g.name ? "pl-10" : "pl-6"}`}>
+                {a.code && <span className="font-mono text-xs text-muted-foreground mr-2">{a.code}</span>}{a.name}
+              </td>
+              {periods.map((p) => <td key={p.key} className={numCell}>{isNum(a.by.get(p.key) ?? 0)}</td>)}
+              <td className={numCell + " font-medium"}>{isNum(a.total)}</td>
+            </tr>
+          ))}
+          {g.name && (
+            <tr className="border-b font-medium text-muted-foreground">
+              <td className="px-3 pl-6 py-1.5">Total for {g.name}</td>
+              {periods.map((p) => <td key={p.key} className={numCell}>{money(g.by.get(p.key) ?? 0, currency)}</td>)}
+              <td className={numCell}>{money(g.total, currency)}</td>
+            </tr>
+          )}
+        </Fragment>
       ))}
-      <tr className="border-b font-semibold">
+      <tr className="border-y-2 border-primary/40 font-semibold">
         <td className="px-3 py-1.5">{totalLabel}</td>
         {periods.map((p) => <td key={p.key} className={numCell}>{money(total.by.get(p.key) ?? 0, currency)}</td>)}
         <td className={numCell}>{money(total.total, currency)}</td>
diff --git a/supabase/functions/buildium-account-categories/index.ts b/supabase/functions/buildium-account-categories/index.ts
new file mode 100644
index 0000000..94d25d5
--- /dev/null
+++ b/supabase/functions/buildium-account-categories/index.ts
@@ -0,0 +1,122 @@
+// buildium-account-categories
+// Pulls each GL account's parent-category from Buildium's chart hierarchy and
+// writes it onto accounting.accounts.category, which drives the Income Statement
+// subgroups (Operating Income, Administration, Utilities, …). Matched by account
+// code, falling back to name. Buildium's GL chart is shared across associations,
+// so a single fetch maps code → category for every company.
+//
+// Body (all optional): { dryRun?: boolean, overwrite?: boolean }
+//   dryRun   — compute and report, write nothing (default false)
+//   overwrite — replace existing categories too (default true); false only fills blanks
+import { createClient } from "https://esm.sh/@supabase/supabase-js@2.49.1";
+
+const corsHeaders = {
+  "Access-Control-Allow-Origin": "*",
+  "Access-Control-Allow-Headers": "authorization, x-client-info, apikey, content-type",
+};
+const BUILDIUM_BASE = "https://api.buildium.com";
+
+function wait(ms: number) { return new Promise((r) => setTimeout(r, ms)); }
+function norm(s: unknown) { return String(s ?? "").toLowerCase().replace(/[^a-z0-9]+/g, " ").trim(); }
+function stripCode(name: unknown) { return String(name ?? "").replace(/^\s*\d+[\s.\-]*/, "").trim(); }
+function json(body: unknown, status = 200) {
+  return new Response(JSON.stringify(body), { status, headers: { ...corsHeaders, "Content-Type": "application/json" } });
+}
+
+async function buildiumFetch(path: string, clientId: string, clientSecret: string, params?: Record<string, string>) {
+  const url = new URL(`${BUILDIUM_BASE}${path}`);
+  if (params) Object.entries(params).forEach(([k, v]) => url.searchParams.set(k, v));
+  for (let attempt = 0; attempt < 4; attempt++) {
+    const res = await fetch(url.toString(), {
+      headers: { "x-buildium-client-id": clientId, "x-buildium-client-secret": clientSecret, Accept: "application/json" },
+    });
+    if (res.ok) return res.json();
+    const text = await res.text();
+    if ((res.status === 429 || res.status >= 500) && attempt < 3) { await wait(600 * Math.pow(2, attempt)); continue; }
+    throw new Error(`Buildium ${path} failed [${res.status}]: ${text}`);
+  }
+  throw new Error(`Buildium ${path} failed after retries`);
+}
+
+async function buildiumFetchAll(path: string, clientId: string, clientSecret: string) {
+  const all: any[] = [];
+  let offset = 0; const limit = 50;
+  while (true) {
+    const page = await buildiumFetch(path, clientId, clientSecret, { offset: String(offset), limit: String(limit) });
+    if (!Array.isArray(page) || page.length === 0) break;
+    all.push(...page);
+    if (page.length < limit) break;
+    offset += limit;
+  }
+  return all;
+}
+
+function glCode(node: any): string {
+  return String(node?.AccountNumber ?? node?.Number ?? node?.GlNumber ?? node?.GLNumber ?? node?.Code ?? "").trim();
+}
+
+Deno.serve(async (req) => {
+  if (req.method === "OPTIONS") return new Response("ok", { headers: corsHeaders });
+  try {
+    const supabase = createClient(Deno.env.get("SUPABASE_URL")!, Deno.env.get("SUPABASE_SERVICE_ROLE_KEY")!);
+    const clientId = Deno.env.get("BUILDIUM_API_KEY") ?? "";
+    const clientSecret = Deno.env.get("BUILDIUM_API_SECRET") ?? "";
+    if (!clientId || !clientSecret) return json({ error: "Buildium API credentials not configured" }, 500);
+
+    const body = await req.json().catch(() => ({} as any));
+    const dryRun = body?.dryRun === true;
+    const overwrite = body?.overwrite !== false; // default true
+
+    // 1) Pull the GL chart (nested) and map each leaf → its immediate parent's name.
+    const roots = await buildiumFetchAll("/v1/glaccounts", clientId, clientSecret);
+    const byCode = new Map<string, string>();
+    const byName = new Map<string, string>();
+    const walk = (parentName: string | null, node: any) => {
+      const name = node?.Name ? String(node.Name) : "";
+      if (parentName) {
+        const code = glCode(node);
+        if (code) byCode.set(code, parentName);
+        if (name) byName.set(norm(name), parentName);
+      }
+      const subs = node?.SubAccounts;
+      if (Array.isArray(subs)) for (const s of subs) walk(name || parentName, s);
+    };
+    for (const r of roots) walk(null, r);
+
+    // 2) Apply to accounting.accounts (income/expense only).
+    const { data: accts, error } = await supabase.schema("accounting")
+      .from("accounts").select("id,code,name,type,category").in("type", ["income", "expense"]);
+    if (error) throw error;
+
+    let matched = 0;
+    const updates: { id: string; category: string }[] = [];
+    for (const a of accts ?? []) {
+      const cat = (a.code && byCode.get(String(a.code).trim())) || byName.get(norm(stripCode(a.name)));
+      if (!cat) continue;
+      matched++;
+      if (!overwrite && a.category) continue;
+      if (a.category === cat) continue;
+      updates.push({ id: a.id, category: cat });
+    }
+
+    let updated = 0;
+    if (!dryRun) {
+      for (const u of updates) {
+        const { error: ue } = await supabase.schema("accounting").from("accounts").update({ category: u.category }).eq("id", u.id);
+        if (ue) throw ue;
+        updated++;
+      }
+    }
+
+    return json({
+      success: true, dryRun, overwrite,
+      glAccountsFetched: roots.length,
+      mappedCodes: byCode.size,
+      accountsScanned: (accts ?? []).length,
+      matched, toUpdate: updates.length, updated,
+      categories: [...new Set(updates.map((u) => u.category))].sort(),
+    });
+  } catch (e: any) {
+    return json({ error: String(e?.message ?? e) }, 500);
+  }
+});
diff --git a/supabase/migrations/20260610130000_accounting_accounts_category.sql b/supabase/migrations/20260610130000_accounting_accounts_category.sql
new file mode 100644
index 0000000..d1793f9
--- /dev/null
+++ b/supabase/migrations/20260610130000_accounting_accounts_category.sql
@@ -0,0 +1,22 @@
+-- Income-statement subgroups (Buildium-style): each income/expense account can
+-- carry a free-text category ("Operating Income", "Administration", "Utilities",
+-- "Reserves Budget", …). The Income Statement groups accounts under it with a
+-- "Total for <category>" subtotal. Sourced from Buildium's parent-GL hierarchy
+-- and editable in the Chart of Accounts. Null = ungrouped.
+alter table accounting.accounts
+  add column if not exists category text;
+
+-- Seed from the local chart_of_accounts parent hierarchy where it exists
+-- (a partial first pass — mostly a few income groups; the Buildium pull fills the rest).
+update accounting.accounts a
+set category = parent.account_name
+from accounting.companies c
+join public.chart_of_accounts coa
+  on coa.association_id = c.association_id
+join public.chart_of_accounts parent
+  on parent.id = coa.parent_account_id
+where a.company_id = c.id
+  and coa.account_number = a.code
+  and a.type in ('income','expense')
+  and a.category is null
+  and parent.account_name is not null;