Reports: keep archived accounts with a balance on the financial statements

An archived COA account that still carried a GL balance was dropped from the
Balance Sheet (fetchAllGLLines filtered is_archived=false), so the report went
out of balance by exactly that amount. Now the financial-report GL fetches
include archived accounts (those without activity never appear, since this
queries journal lines), and buildBalanceSheet surfaces archived asset/liability
/equity accounts that carry a balance as line items; archived income/expense
flow into Net Income. Fixes the Village Woods $170.30 out-of-balance and the
same latent issue in Bent Oak and Casuarina.

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

src/pages/accounting/AccountingReportsPage.tsx

@@ -101,17 +101,20 @@ function shiftBack(from: string, to: string) {
 // falls past row 1000 silently read as $0). Order by a stable key (id) so the
 // pages don't overlap or skip rows.
 const GL_PAGE = 1000;
-async function fetchAllGLLines(cid: string, to: string, select: string, from?: string): Promise<any[]> {
+async function fetchAllGLLines(cid: string, to: string, select: string, from?: string, includeArchived = false): Promise<any[]> {
   const out: any[] = [];
   for (let offset = 0; ; offset += GL_PAGE) {
     let q = accounting
       .from("journal_entry_lines")
       .select(select)
       .eq("journal_entries.company_id", cid)
-      // Archived accounts stay off the financial statements (their history
-      // remains visible in the General Ledger report, which queries directly).
-      .eq("accounts.is_archived", false)
       .lte("journal_entries.date", to);
+    // Archived accounts are normally kept off the financial statements, BUT an
+    // archived account that still holds a balance MUST stay on them — otherwise
+    // its balance is silently dropped and the Balance Sheet goes out of balance
+    // by exactly that amount. Including archived accounts here is safe: this
+    // queries journal lines, so archived accounts with no activity never appear.
+    if (!includeArchived) q = q.eq("accounts.is_archived", false);
     if (from) q = q.gte("journal_entries.date", from);
     const { data, error } = await q.order("id", { ascending: true }).range(offset, offset + GL_PAGE - 1);
     if (error) throw error;
@@ -140,9 +143,9 @@ export async function fetchReportData(cid: string, from: string, to: string) {
         // All bills (not date-filtered) for AP aging
         accounting.from("bills").select("id,vendor_id,total,paid_amount,status,due_date,issue_date,vendors(id,name)").eq("company_id", cid),
         // General-ledger lines in period — P&L is built from these, grouped by account
-        fetchAllGLLines(cid, to, "id,debit,credit,accounts!inner(id,name,code,type,parent_account_id),journal_entries!inner(company_id,date)", from),
+        fetchAllGLLines(cid, to, "id,debit,credit,accounts!inner(id,name,code,type,parent_account_id),journal_entries!inner(company_id,date)", from, true),
         // Cumulative GL through `to` — Balance Sheet is built from these (as-of balances)
-        fetchAllGLLines(cid, to, "id,debit,credit,account_id,accounts!inner(type),journal_entries!inner(company_id,date)"),
+        fetchAllGLLines(cid, to, "id,debit,credit,account_id,accounts!inner(id,name,code,type),journal_entries!inner(company_id,date)", undefined, true),
         // All invoices (not date-filtered) — Accounts Receivable = unpaid invoices
         accounting.from("invoices").select("total,paid_amount,status").eq("company_id", cid),
         // Whether the platform manages this company's GL (A/R-A/P sub-ledgers tie to the GL).
@@ -1629,10 +1632,25 @@ function buildBalanceSheet(d: any, p?: any, useCompare?: boolean): StructuredRep
   const accounts = (d.accounts ?? []) as any[];
   const cur = bsBalances(d);
   const prev = useCompare && p ? bsBalances(p) : undefined;
+  // Surface accounts missing from the active COA list (i.e. archived) that still
+  // carry a balance, so their balance lands on the statement instead of being
+  // dropped (which would unbalance the Balance Sheet). Archived income/expense
+  // accounts already flow into Net Income via bsBalances; asset/liability/equity
+  // ones must appear as line items here. Zero-balance accounts are not added.
+  const knownIds = new Set(accounts.map((a) => a.id));
+  const extraAccounts: any[] = [];
+  const seenExtra = new Set<string>();
+  for (const l of (d.glCumulative ?? []) as any[]) {
+    const id = l.account_id; const meta = l.accounts;
+    if (!meta || !id || knownIds.has(id) || seenExtra.has(id)) continue;
+    seenExtra.add(id);
+    if (Math.abs(cur.glByAcct.get(id) ?? 0) > 0.005) extraAccounts.push({ id, name: meta.name, code: meta.code, type: meta.type });
+  }
+  const allAccounts = extraAccounts.length ? [...accounts, ...extraAccounts] : accounts;
   const balOf = (a: any) => (cur.glByAcct.get(a.id) ?? 0);
   const balOfP = (a: any) => (prev ? (prev.glByAcct.get(a.id) ?? 0) : undefined);
   const cmp = (v: number | undefined) => (prev ? v : undefined);
-  const byType = (t: string) => accounts.filter((a) => a.type === t);
+  const byType = (t: string) => allAccounts.filter((a) => a.type === t);
   const sumBal = (rows: any[]) => rows.reduce((s, a) => s + balOf(a), 0);
   const sumBalP = (rows: any[]) => (prev ? rows.reduce((s, a) => s + (prev.glByAcct.get(a.id) ?? 0), 0) : undefined);