feat: investment accounts

internal/model/financial_management.go

@@ -7,13 +7,34 @@ import (
 )
 
 type Account struct {
-	ID        string          `db:"id"`
-	Name      string          `db:"name"`
-	SpaceID   string          `db:"space_id"`
-	Balance   decimal.Decimal `db:"balance"`
-	Currency  string          `db:"currency"`
-	CreatedAt time.Time       `db:"created_at"`
-	UpdatedAt time.Time       `db:"updated_at"`
+	ID                string          `db:"id"`
+	Name              string          `db:"name"`
+	SpaceID           string          `db:"space_id"`
+	Balance           decimal.Decimal `db:"balance"`
+	Currency          string          `db:"currency"`
+	IsInvestment      bool            `db:"is_investment"`
+	InvestmentSubtype *string         `db:"investment_subtype"`
+	CreatedAt         time.Time       `db:"created_at"`
+	UpdatedAt         time.Time       `db:"updated_at"`
+}
+
+type InvestmentSubtype string
+
+const (
+	InvestmentSubtypeTFSA     InvestmentSubtype = "tfsa"
+	InvestmentSubtypeRRSP     InvestmentSubtype = "rrsp"
+	InvestmentSubtypeFHSA     InvestmentSubtype = "fhsa"
+	InvestmentSubtypePersonal InvestmentSubtype = "personal"
+	InvestmentSubtypeOther    InvestmentSubtype = "other"
+)
+
+func IsValidInvestmentSubtype(s string) bool {
+	switch InvestmentSubtype(s) {
+	case InvestmentSubtypeTFSA, InvestmentSubtypeRRSP, InvestmentSubtypeFHSA,
+		InvestmentSubtypePersonal, InvestmentSubtypeOther:
+		return true
+	}
+	return false
 }
 
 type TransactionType string

internal/model/investment.go

@@ -0,0 +1,83 @@
+package model
+
+import (
+	"time"
+
+	"github.com/shopspring/decimal"
+)
+
+type InvestmentContributionRoom struct {
+	AccountID  string          `db:"account_id"`
+	Year       int             `db:"year"`
+	RoomAmount decimal.Decimal `db:"room_amount"`
+	CreatedAt  time.Time       `db:"created_at"`
+	UpdatedAt  time.Time       `db:"updated_at"`
+}
+
+type InvestmentHolding struct {
+	ID          string    `db:"id"`
+	AccountID   string    `db:"account_id"`
+	Symbol      string    `db:"symbol"`
+	DisplayName string    `db:"display_name"`
+	CreatedAt   time.Time `db:"created_at"`
+	UpdatedAt   time.Time `db:"updated_at"`
+}
+
+type InvestmentTradeType string
+
+const (
+	InvestmentTradeTypeBuy  InvestmentTradeType = "buy"
+	InvestmentTradeTypeSell InvestmentTradeType = "sell"
+)
+
+func IsValidInvestmentTradeType(t string) bool {
+	switch InvestmentTradeType(t) {
+	case InvestmentTradeTypeBuy, InvestmentTradeTypeSell:
+		return true
+	}
+	return false
+}
+
+type InvestmentTrade struct {
+	ID           string              `db:"id"`
+	HoldingID    string              `db:"holding_id"`
+	Type         InvestmentTradeType `db:"type"`
+	Quantity     decimal.Decimal     `db:"quantity"`
+	PricePerUnit decimal.Decimal     `db:"price_per_unit"`
+	Fees         *decimal.Decimal    `db:"fees"`
+	OccurredAt   time.Time           `db:"occurred_at"`
+	Notes        *string             `db:"notes"`
+	CreatedAt    time.Time           `db:"created_at"`
+}
+
+// HoldingPosition aggregates a holding with its derived figures across all
+// trades. Quantity is the net of buys minus sells. AvgCost is the weighted
+// average per-unit cost of remaining shares (reduced proportionally on sells).
+// RealizedPL is the cumulative realized profit/loss from sells.
+type HoldingPosition struct {
+	Holding        InvestmentHolding
+	Quantity       decimal.Decimal
+	AvgCost        decimal.Decimal
+	CostBasis      decimal.Decimal
+	LastBuyPrice   *decimal.Decimal
+	LastSellPrice  *decimal.Decimal
+	RealizedPL     decimal.Decimal
+	TotalBuyQty    decimal.Decimal
+	TotalSellQty   decimal.Decimal
+	TotalFees      decimal.Decimal
+}
+
+// InvestmentAccountSummary is the rolled-up view for an investment-flagged
+// account: contribution room and YTD cash flow plus aggregate cost basis across
+// holdings.
+type InvestmentAccountSummary struct {
+	Account            *Account
+	Year               int
+	RoomAmount         *decimal.Decimal // nil if room not yet set for the year
+	YTDContributions   decimal.Decimal
+	YTDWithdrawals     decimal.Decimal
+	RoomRemaining      *decimal.Decimal // nil if RoomAmount is nil
+	NetContributions   decimal.Decimal  // lifetime: all deposits minus all withdrawals
+	TotalCostBasis     decimal.Decimal
+	HoldingCount       int
+}

internal/model/space_audit_log.go

@@ -15,6 +15,7 @@ const (
 	SpaceAuditActionAccountRenamed         SpaceAuditAction = "account.renamed"
 	SpaceAuditActionAccountDeleted         SpaceAuditAction = "account.deleted"
 	SpaceAuditActionAccountCurrencyChanged SpaceAuditAction = "account.currency_changed"
+	SpaceAuditActionAccountInvestmentFlag  SpaceAuditAction = "account.investment_flag_changed"
 	SpaceAuditActionAllocationCreated      SpaceAuditAction = "allocation.created"
 	SpaceAuditActionAllocationUpdated      SpaceAuditAction = "allocation.updated"
 	SpaceAuditActionAllocationDeleted      SpaceAuditAction = "allocation.deleted"