Reconciliation: clear any uncleared item regardless of billed date

A transaction's billed date no longer gates which reconciliation it can clear
in — items billed in one period frequently clear the bank in another. The
reconcile list now shows every uncleared, non-voided item for the account
(reconciliation_id is null), dropping the date <= statement_end_date ceiling.
Finalized items still carry a reconciliation_id and drop off.

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

src/pages/accounting/AccountingReconcileDetailPage.tsx

@@ -137,20 +137,20 @@ export default function AccountingReconcileDetailPage() {
   });
 
   const { data: txs = [] } = useQuery({
-    queryKey: ["recon-txs", accountId, active?.statement_end_date, priorReconDate],
+    queryKey: ["recon-txs", accountId],
     enabled: !!accountId && !!active,
     queryFn: async () => {
-      // Show every item not yet tied to a completed reconciliation, on/before the
+      // Show EVERY uncleared item for this account, regardless of its (billed)
-      // statement date — INCLUDING outstanding items from prior periods. Items
+      // date — a transaction billed in one period often clears the bank in
-      // that were finalized get a reconciliation_id and drop off; uncleared ones
+      // another, so the transaction date must not gate which reconciliation it
-      // carry forward until they clear. Voided items are excluded entirely.
+      // can be cleared in. The only constraints: not already finalized into a
+      // completed reconciliation (reconciliation_id is null) and not voided.
       const { data } = await accounting
         .from("transactions")
         .select("id,date,description,reference,amount,type,cleared,reconciliation_id,voided")
         .eq("account_id", accountId)
         .is("reconciliation_id", null)
         .eq("voided", false)
-        .lte("date", active!.statement_end_date)
         .order("date");
       return (data ?? []) as Tx[];
     },
@@ -514,7 +514,7 @@ export default function AccountingReconcileDetailPage() {
                   })}
                   {filtered.length === 0 && (
                     <TableRow><TableCell colSpan={7} className="text-center text-muted-foreground py-8">
-                      No unreconciled transactions in this period.
+                      No unreconciled transactions for this account.
                     </TableCell></TableRow>
                   )}
                 </TableBody>