feat: implement Management Suite core features

Bank Account Management:
- BankAccountsController with full CRUD operations
- BankAccountService for account management logic
- Bank account views (index, create, edit)
- GL account linking for cash accounts

Bank Transfers:
- BankTransfersController with approval workflow
- BankTransfer model with status management
- Inter-business transfer support
- Transfer views (index, create, show)

Plaid Integration Infrastructure:
- PlaidItem, PlaidAccount, PlaidTransaction models
- PlaidIntegrationService with 10+ methods (stubbed API)
- BankReconciliationController with match/learn flows
- Bank match rules for auto-categorization

Journal Entry Automation:
- JournalEntryService for automatic JE creation
- Bill approval creates expense entries
- Payment completion creates cash entries
- Inter-company Due To/Due From entries

AR Enhancements:
- ArService with getArSummary and getTopArAccounts
- Finance dashboard AR section with drill-down stats
- Credit hold and at-risk tracking
- Top AR accounts table with division column

UI/Navigation:
- Updated SuiteMenuResolver with new menu items
- Removed Usage & Billing from sidebar (moved to Owner)
- Brand Manager Suite menu items added
- Vendors page shows divisions using each vendor

Models and Migrations:
- BankAccount, BankTransfer, BankMatchRule models
- PlaidItem, PlaidAccount, PlaidTransaction models
- Credit hold fields on ArCustomer
- journal_entry_id on ap_bills and ap_payments

app/Http/Controllers/Seller/Crm/QuoteController.php

@@ -9,6 +9,7 @@ use App\Models\Crm\CrmDeal;
 use App\Models\Crm\CrmQuote;
 use App\Models\Crm\CrmQuoteItem;
 use App\Models\Product;
+use App\Services\Accounting\ArService;
 use Illuminate\Http\Request;
 
 class QuoteController extends Controller
@@ -261,7 +262,7 @@ class QuoteController extends Controller
     /**
      * Convert quote to invoice
      */
-    public function convertToInvoice(Request $request, Business $business, CrmQuote $quote)
+    public function convertToInvoice(Request $request, Business $business, CrmQuote $quote, ArService $arService)
     {
         if ($quote->business_id !== $business->id) {
             abort(404);
@@ -275,6 +276,30 @@ class QuoteController extends Controller
             return back()->withErrors(['error' => 'This quote already has an invoice.']);
         }
 
+        // Credit check enforcement - only if there's an account (buyer business)
+        if ($quote->account_id) {
+            $buyerBusiness = Business::find($quote->account_id);
+
+            if ($buyerBusiness) {
+                $creditCheck = $arService->checkCreditForAccount(
+                    $business,
+                    $buyerBusiness,
+                    (float) $quote->total
+                );
+
+                if (! $creditCheck['can_extend']) {
+                    return back()->withErrors([
+                        'error' => 'Cannot create invoice: ' . $creditCheck['reason'],
+                    ]);
+                }
+
+                // Store warning in session if present
+                if (! empty($creditCheck['details']['warning'])) {
+                    session()->flash('warning', $creditCheck['details']['warning']);
+                }
+            }
+        }
+
         $invoice = $quote->convertToInvoice();
 
         return redirect()->route('seller.crm.invoices.show', $invoice)

app/Http/Controllers/Seller/Management/AnalyticsController.php

@@ -0,0 +1,119 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+
+class AnalyticsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function index(Request $request, Business $business)
+    {
+        $this->requireManagementSuite($business);
+
+        $divisions = $this->getChildDivisionsIfAny($business);
+        $selectedDivision = $this->getSelectedDivision($request, $business);
+        $includeChildren = $this->shouldIncludeChildren($request);
+
+        // Determine which businesses to aggregate
+        $businessIds = $this->getBusinessIdsForScope($business, $selectedDivision, $includeChildren);
+
+        // Collect analytics data across all businesses
+        $analytics = $this->collectAnalytics($businessIds);
+
+        return view('seller.management.analytics.index', [
+            'business' => $business,
+            'divisions' => $divisions,
+            'selectedDivision' => $selectedDivision,
+            'includeChildren' => $includeChildren,
+            'analytics' => $analytics,
+        ]);
+    }
+
+    protected function collectAnalytics(array $businessIds): array
+    {
+        // Revenue by division
+        $revenueByDivision = \DB::table('orders')
+            ->join('businesses', 'orders.business_id', '=', 'businesses.id')
+            ->whereIn('orders.business_id', $businessIds)
+            ->where('orders.status', 'completed')
+            ->select(
+                'businesses.name as division_name',
+                \DB::raw('SUM(orders.total) as total_revenue'),
+                \DB::raw('COUNT(orders.id) as order_count')
+            )
+            ->groupBy('businesses.id', 'businesses.name')
+            ->orderByDesc('total_revenue')
+            ->get();
+
+        // Expenses by division
+        $expensesByDivision = \DB::table('ap_bills')
+            ->join('businesses', 'ap_bills.business_id', '=', 'businesses.id')
+            ->whereIn('ap_bills.business_id', $businessIds)
+            ->whereIn('ap_bills.status', ['approved', 'paid'])
+            ->select(
+                'businesses.name as division_name',
+                \DB::raw('SUM(ap_bills.total_amount) as total_expenses'),
+                \DB::raw('COUNT(ap_bills.id) as bill_count')
+            )
+            ->groupBy('businesses.id', 'businesses.name')
+            ->orderByDesc('total_expenses')
+            ->get();
+
+        // AR totals by division
+        $arByDivision = \DB::table('invoices')
+            ->join('businesses', 'invoices.business_id', '=', 'businesses.id')
+            ->whereIn('invoices.business_id', $businessIds)
+            ->whereIn('invoices.status', ['sent', 'partial', 'overdue'])
+            ->select(
+                'businesses.name as division_name',
+                \DB::raw('SUM(invoices.total) as total_ar'),
+                \DB::raw('SUM(invoices.balance_due) as outstanding_ar')
+            )
+            ->groupBy('businesses.id', 'businesses.name')
+            ->orderByDesc('outstanding_ar')
+            ->get();
+
+        // Calculate totals
+        $totalRevenue = $revenueByDivision->sum('total_revenue');
+        $totalExpenses = $expensesByDivision->sum('total_expenses');
+        $totalAr = $arByDivision->sum('outstanding_ar');
+
+        return [
+            'revenue_by_division' => $revenueByDivision,
+            'expenses_by_division' => $expensesByDivision,
+            'ar_by_division' => $arByDivision,
+            'totals' => [
+                'revenue' => $totalRevenue,
+                'expenses' => $totalExpenses,
+                'net_income' => $totalRevenue - $totalExpenses,
+                'outstanding_ar' => $totalAr,
+            ],
+        ];
+    }
+
+    protected function getBusinessIdsForScope(Business $business, ?Business $selectedDivision, bool $includeChildren): array
+    {
+        if ($selectedDivision) {
+            if ($includeChildren) {
+                return $selectedDivision->divisions()->pluck('id')
+                    ->prepend($selectedDivision->id)
+                    ->toArray();
+            }
+
+            return [$selectedDivision->id];
+        }
+
+        if ($includeChildren && $business->hasChildBusinesses()) {
+            return $business->divisions()->pluck('id')
+                ->prepend($business->id)
+                ->toArray();
+        }
+
+        return [$business->id];
+    }
+}

app/Http/Controllers/Seller/Management/ApBillsController.php

@@ -15,6 +15,7 @@ use App\Services\Accounting\BillService;
 use App\Services\Accounting\PaymentService;
 use App\Support\ManagementDivisionFilter;
 use Illuminate\Http\Request;
+use Illuminate\Validation\Rule;
 
 class ApBillsController extends Controller
 {
@@ -187,21 +188,21 @@ class ApBillsController extends Controller
     public function store(Request $request, Business $business)
     {
         $validated = $request->validate([
-            'vendor_id' => 'required|integer|exists:ap_vendors,id',
+            'vendor_id' => ['required', 'integer', Rule::exists('ap_vendors', 'id')->where('business_id', $business->id)],
             'vendor_invoice_number' => 'required|string|max:100',
             'bill_date' => 'required|date',
             'due_date' => 'required|date|after_or_equal:bill_date',
             'payment_terms' => 'nullable|integer|min:0',
-            'department_id' => 'nullable|integer|exists:departments,id',
+            'department_id' => ['nullable', 'integer', Rule::exists('departments', 'id')->where('business_id', $business->id)],
             'tax_amount' => 'nullable|numeric|min:0',
             'notes' => 'nullable|string|max:1000',
             'items' => 'required|array|min:1',
             'items.*.description' => 'required|string|max:255',
             'items.*.quantity' => 'required|numeric|min:0.01',
             'items.*.unit_price' => 'required|numeric|min:0',
-            'items.*.gl_account_id' => 'required|integer|exists:gl_accounts,id',
-            'items.*.department_id' => 'nullable|integer|exists:departments,id',
-            'purchase_order_id' => 'nullable|integer|exists:purchase_orders,id',
+            'items.*.gl_account_id' => ['required', 'integer', Rule::exists('gl_accounts', 'id')->where('business_id', $business->id)],
+            'items.*.department_id' => ['nullable', 'integer', Rule::exists('departments', 'id')->where('business_id', $business->id)],
+            'purchase_order_id' => ['nullable', 'integer', Rule::exists('purchase_orders', 'id')->where('business_id', $business->id)],
         ]);
 
         try {

app/Http/Controllers/Seller/Management/ApVendorsController.php

@@ -10,6 +10,7 @@ use App\Models\Accounting\GlAccount;
 use App\Models\Business;
 use App\Support\ManagementDivisionFilter;
 use Illuminate\Http\Request;
+use Illuminate\Validation\Rule;
 
 class ApVendorsController extends Controller
 {
@@ -23,6 +24,7 @@ class ApVendorsController extends Controller
     public function index(Request $request, Business $business)
     {
         $filterData = $this->getDivisionFilterData($business, $request);
+        $isParent = $business->parent_id === null && Business::where('parent_id', $business->id)->exists();
 
         $query = ApVendor::whereIn('business_id', $filterData['business_ids'])
             ->with('business')
@@ -45,6 +47,39 @@ class ApVendorsController extends Controller
 
         $vendors = $query->orderBy('name')->paginate(20)->withQueryString();
 
+        // For parent business, compute which child divisions use each vendor
+        if ($isParent) {
+            $childBusinessIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+            $childBusinesses = Business::whereIn('id', $childBusinessIds)->get()->keyBy('id');
+
+            $vendors->getCollection()->transform(function ($vendor) use ($childBusinessIds, $childBusinesses) {
+                // Get divisions that have bills or POs with this vendor
+                $divisionsUsingVendor = collect();
+
+                // Check if vendor belongs to a child directly
+                if (in_array($vendor->business_id, $childBusinessIds)) {
+                    $divisionsUsingVendor->push($childBusinesses[$vendor->business_id] ?? null);
+                }
+
+                // Check for bills from other children using this vendor
+                $billBusinessIds = $vendor->bills()
+                    ->whereIn('business_id', $childBusinessIds)
+                    ->distinct()
+                    ->pluck('business_id')
+                    ->toArray();
+
+                foreach ($billBusinessIds as $bizId) {
+                    if (! $divisionsUsingVendor->contains('id', $bizId) && isset($childBusinesses[$bizId])) {
+                        $divisionsUsingVendor->push($childBusinesses[$bizId]);
+                    }
+                }
+
+                $vendor->divisions_using = $divisionsUsingVendor->filter()->unique('id')->values();
+
+                return $vendor;
+            });
+        }
+
         // Get GL accounts for default expense account dropdown
         $glAccounts = GlAccount::where('business_id', $business->id)
             ->where('is_active', true)
@@ -57,6 +92,7 @@ class ApVendorsController extends Controller
             'business' => $business,
             'vendors' => $vendors,
             'glAccounts' => $glAccounts,
+            'isParent' => $isParent,
         ], $filterData));
     }
 
@@ -73,7 +109,7 @@ class ApVendorsController extends Controller
             'legal_name' => 'nullable|string|max:255',
             'tax_id' => 'nullable|string|max:50',
             'default_payment_terms' => 'nullable|integer|min:0',
-            'default_gl_account_id' => 'nullable|integer|exists:gl_accounts,id',
+            'default_gl_account_id' => ['nullable', 'integer', Rule::exists('gl_accounts', 'id')->where('business_id', $business->id)],
             'contact_name' => 'nullable|string|max:255',
             'contact_email' => 'nullable|email|max:255',
             'contact_phone' => 'nullable|string|max:50',
@@ -220,7 +256,7 @@ class ApVendorsController extends Controller
             'legal_name' => 'nullable|string|max:255',
             'tax_id' => 'nullable|string|max:50',
             'default_payment_terms' => 'nullable|integer|min:0',
-            'default_gl_account_id' => 'nullable|integer|exists:gl_accounts,id',
+            'default_gl_account_id' => ['nullable', 'integer', Rule::exists('gl_accounts', 'id')->where('business_id', $business->id)],
             'contact_name' => 'nullable|string|max:255',
             'contact_email' => 'nullable|email|max:255',
             'contact_phone' => 'nullable|string|max:50',

app/Http/Controllers/Seller/Management/ArController.php

@@ -5,8 +5,11 @@ declare(strict_types=1);
 namespace App\Http\Controllers\Seller\Management;
 
 use App\Http\Controllers\Controller;
+use App\Models\Accounting\ArCustomer;
 use App\Models\Business;
 use App\Services\Accounting\ArAnalyticsService;
+use App\Services\Accounting\ArService;
+use App\Services\Accounting\CustomerFinancialService;
 use App\Support\ManagementDivisionFilter;
 use Illuminate\Http\Request;
 
@@ -15,7 +18,9 @@ class ArController extends Controller
     use ManagementDivisionFilter;
 
     public function __construct(
-        protected ArAnalyticsService $analyticsService
+        protected ArAnalyticsService $analyticsService,
+        protected ArService $arService,
+        protected CustomerFinancialService $customerService
     ) {}
 
     /**
@@ -48,11 +53,139 @@ class ArController extends Controller
         $byDivision = $this->analyticsService->getARBreakdownByDivision($business, $filterData['business_ids']);
         $byCustomer = $this->analyticsService->getARBreakdownByCustomer($business, $filterData['business_ids'], 10);
 
+        // Check for bucket filter from drill-down
+        $bucket = $request->get('bucket');
+
         return view('seller.management.ar.aging', $this->withDivisionFilter([
             'business' => $business,
             'aging' => $aging,
             'byDivision' => $byDivision,
             'byCustomer' => $byCustomer,
+            'activeBucket' => $bucket,
         ], $filterData));
     }
+
+    /**
+     * AR Accounts list page.
+     */
+    public function accounts(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $filters = [
+            'on_hold' => $request->boolean('on_hold'),
+            'at_risk' => $request->boolean('at_risk'),
+            'search' => $request->get('search'),
+        ];
+
+        $accounts = $this->arService->getAccountsWithBalances(
+            $business,
+            $filterData['business_ids'],
+            $filters
+        );
+
+        $metrics = $this->analyticsService->getARMetrics($business, $filterData['business_ids']);
+
+        return view('seller.management.ar.accounts', $this->withDivisionFilter([
+            'business' => $business,
+            'accounts' => $accounts,
+            'metrics' => $metrics,
+            'filters' => $filters,
+        ], $filterData));
+    }
+
+    /**
+     * Single account detail page.
+     */
+    public function showAccount(Request $request, Business $business, ArCustomer $customer)
+    {
+        // Verify customer belongs to this business or a child
+        $isParent = $this->arService->isParentCompany($business);
+        $allowedBusinessIds = $isParent
+            ? $this->arService->getBusinessIdsWithChildren($business)
+            : [$business->id];
+
+        if (! in_array($customer->business_id, $allowedBusinessIds)) {
+            abort(404);
+        }
+
+        $summary = $this->customerService->getFinancialSummary($customer, $business, $isParent);
+        $invoices = $this->customerService->getInvoices($customer, $business, $isParent);
+        $payments = $this->customerService->getPayments($customer, $business, $isParent);
+        $activities = $this->customerService->getRecentActivity($customer, $business);
+
+        return view('seller.management.ar.account-detail', [
+            'business' => $business,
+            'customer' => $customer,
+            'summary' => $summary,
+            'invoices' => $invoices,
+            'payments' => $payments,
+            'activities' => $activities,
+            'isParent' => $isParent,
+        ]);
+    }
+
+    /**
+     * Update credit limit (Management only).
+     */
+    public function updateCreditLimit(Request $request, Business $business, ArCustomer $customer)
+    {
+        $request->validate([
+            'credit_limit' => 'required|numeric|min:0',
+        ]);
+
+        $this->arService->updateCreditLimit(
+            $customer,
+            (float) $request->input('credit_limit'),
+            auth()->id()
+        );
+
+        return back()->with('success', 'Credit limit updated successfully.');
+    }
+
+    /**
+     * Update payment terms (Management only).
+     */
+    public function updateTerms(Request $request, Business $business, ArCustomer $customer)
+    {
+        $request->validate([
+            'payment_terms' => 'required|string',
+        ]);
+
+        $this->arService->updatePaymentTerms(
+            $customer,
+            $request->input('payment_terms'),
+            auth()->id()
+        );
+
+        return back()->with('success', 'Payment terms updated successfully.');
+    }
+
+    /**
+     * Place credit hold (Management only).
+     */
+    public function placeHold(Request $request, Business $business, ArCustomer $customer)
+    {
+        $request->validate([
+            'reason' => 'required|string|max:500',
+        ]);
+
+        $this->arService->placeCreditHold(
+            $customer,
+            $request->input('reason'),
+            auth()->id()
+        );
+
+        return back()->with('success', 'Credit hold placed successfully.');
+    }
+
+    /**
+     * Remove credit hold (Management only).
+     */
+    public function removeHold(Request $request, Business $business, ArCustomer $customer)
+    {
+        $this->arService->removeCreditHold($customer, auth()->id());
+
+        return back()->with('success', 'Credit hold removed successfully.');
+    }
 }

app/Http/Controllers/Seller/Management/BankAccountsController.php

@@ -0,0 +1,207 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use App\Services\Accounting\BankAccountService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class BankAccountsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected BankAccountService $bankAccountService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the list of bank accounts.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Determine which business to show accounts for
+        $targetBusiness = $filterData['selected_division'] ?? $business;
+        $includeChildren = $filterData['selected_division'] === null && $business->hasChildBusinesses();
+
+        $accounts = $this->bankAccountService->getAccountsForBusiness($targetBusiness, $includeChildren);
+        $totalBalance = $this->bankAccountService->getTotalCashBalance($targetBusiness, $includeChildren);
+
+        return view('seller.management.bank-accounts.index', $this->withDivisionFilter([
+            'business' => $business,
+            'accounts' => $accounts,
+            'totalBalance' => $totalBalance,
+        ], $filterData));
+    }
+
+    /**
+     * Show the form for creating a new bank account.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('account_type', 'asset')
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.bank-accounts.create', [
+            'business' => $business,
+            'glAccounts' => $glAccounts,
+            'accountTypes' => [
+                BankAccount::TYPE_CHECKING => 'Checking',
+                BankAccount::TYPE_SAVINGS => 'Savings',
+                BankAccount::TYPE_MONEY_MARKET => 'Money Market',
+            ],
+        ]);
+    }
+
+    /**
+     * Store a newly created bank account.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'account_type' => 'required|string|in:checking,savings,money_market',
+            'bank_name' => 'nullable|string|max:255',
+            'account_number_last4' => 'nullable|string|max:4',
+            'routing_number' => 'nullable|string|max:9',
+            'current_balance' => 'nullable|numeric|min:0',
+            'gl_account_id' => 'nullable|exists:gl_accounts,id',
+            'is_primary' => 'boolean',
+            'is_active' => 'boolean',
+            'notes' => 'nullable|string',
+        ]);
+
+        $this->bankAccountService->createAccount($business, $validated, auth()->user());
+
+        return redirect()
+            ->route('seller.business.management.bank-accounts.index', $business)
+            ->with('success', 'Bank account created successfully.');
+    }
+
+    /**
+     * Display the specified bank account.
+     */
+    public function show(Request $request, Business $business, BankAccount $bankAccount): View
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankAccount->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $recentTransfers = $bankAccount->outgoingTransfers()
+            ->orWhere('to_bank_account_id', $bankAccount->id)
+            ->with(['fromAccount', 'toAccount'])
+            ->orderBy('transfer_date', 'desc')
+            ->limit(10)
+            ->get();
+
+        return view('seller.management.bank-accounts.show', [
+            'business' => $business,
+            'account' => $bankAccount,
+            'recentTransfers' => $recentTransfers,
+        ]);
+    }
+
+    /**
+     * Show the form for editing the bank account.
+     */
+    public function edit(Request $request, Business $business, BankAccount $bankAccount): View
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankAccount->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('account_type', 'asset')
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.bank-accounts.edit', [
+            'business' => $business,
+            'account' => $bankAccount,
+            'glAccounts' => $glAccounts,
+            'accountTypes' => [
+                BankAccount::TYPE_CHECKING => 'Checking',
+                BankAccount::TYPE_SAVINGS => 'Savings',
+                BankAccount::TYPE_MONEY_MARKET => 'Money Market',
+            ],
+        ]);
+    }
+
+    /**
+     * Update the specified bank account.
+     */
+    public function update(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankAccount->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'account_type' => 'required|string|in:checking,savings,money_market',
+            'bank_name' => 'nullable|string|max:255',
+            'account_number_last4' => 'nullable|string|max:4',
+            'routing_number' => 'nullable|string|max:9',
+            'gl_account_id' => 'nullable|exists:gl_accounts,id',
+            'is_primary' => 'boolean',
+            'is_active' => 'boolean',
+            'notes' => 'nullable|string',
+        ]);
+
+        $this->bankAccountService->updateAccount($bankAccount, $validated);
+
+        return redirect()
+            ->route('seller.business.management.bank-accounts.index', $business)
+            ->with('success', 'Bank account updated successfully.');
+    }
+
+    /**
+     * Toggle the active status of a bank account.
+     */
+    public function toggleActive(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankAccount->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $bankAccount->update(['is_active' => ! $bankAccount->is_active]);
+
+        $status = $bankAccount->is_active ? 'activated' : 'deactivated';
+
+        return redirect()
+            ->back()
+            ->with('success', "Bank account {$status} successfully.");
+    }
+}

app/Http/Controllers/Seller/Management/BankReconciliationController.php

@@ -0,0 +1,310 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApPayment;
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\BankMatchRule;
+use App\Models\Accounting\JournalEntry;
+use App\Models\Accounting\PlaidAccount;
+use App\Models\Accounting\PlaidTransaction;
+use App\Models\Business;
+use App\Services\Accounting\BankReconciliationService;
+use App\Services\Accounting\PlaidIntegrationService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class BankReconciliationController extends Controller
+{
+    public function __construct(
+        protected BankReconciliationService $reconciliationService,
+        protected PlaidIntegrationService $plaidService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the reconciliation dashboard for a bank account.
+     */
+    public function show(Request $request, Business $business, BankAccount $bankAccount): View
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $summary = $this->reconciliationService->getReconciliationSummary($bankAccount);
+        $unmatchedTransactions = $this->reconciliationService->getUnmatchedTransactions($bankAccount);
+        $proposedMatches = $this->reconciliationService->getProposedAutoMatches($bankAccount);
+
+        return view('seller.management.bank-accounts.reconciliation', [
+            'business' => $business,
+            'account' => $bankAccount,
+            'summary' => $summary,
+            'unmatchedTransactions' => $unmatchedTransactions,
+            'proposedMatches' => $proposedMatches,
+        ]);
+    }
+
+    /**
+     * Sync transactions from Plaid.
+     */
+    public function syncTransactions(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $sinceDate = $request->input('since_date')
+            ? new \DateTime($request->input('since_date'))
+            : now()->subDays(30);
+
+        $synced = $this->plaidService->syncTransactions($business, $sinceDate);
+
+        // Run auto-matching
+        $matched = $this->reconciliationService->runAutoMatching($bankAccount);
+
+        return redirect()
+            ->back()
+            ->with('success', "Synced {$synced} transactions. {$matched} proposed auto-matches found.");
+    }
+
+    /**
+     * Find potential matches for a transaction (AJAX).
+     */
+    public function findMatches(Request $request, Business $business, BankAccount $bankAccount, PlaidTransaction $transaction): JsonResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $matches = $this->reconciliationService->findPotentialMatches($transaction, $business);
+
+        return response()->json([
+            'ap_payments' => $matches['ap_payments']->map(fn ($p) => [
+                'id' => $p->id,
+                'type' => 'ap_payment',
+                'label' => "AP Payment #{$p->id} - ".($p->bill?->vendor?->name ?? 'Unknown'),
+                'amount' => $p->amount,
+                'date' => $p->payment_date->format('Y-m-d'),
+            ]),
+            'journal_entries' => $matches['journal_entries']->map(fn ($je) => [
+                'id' => $je->id,
+                'type' => 'journal_entry',
+                'label' => "JE #{$je->entry_number} - {$je->memo}",
+                'date' => $je->entry_date->format('Y-m-d'),
+            ]),
+        ]);
+    }
+
+    /**
+     * Match a transaction to an AP payment.
+     */
+    public function matchToApPayment(
+        Request $request,
+        Business $business,
+        BankAccount $bankAccount,
+        PlaidTransaction $transaction
+    ): RedirectResponse {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'ap_payment_id' => 'required|exists:ap_payments,id',
+        ]);
+
+        $payment = ApPayment::findOrFail($validated['ap_payment_id']);
+        $this->reconciliationService->matchToApPayment($transaction, $payment, auth()->user());
+
+        return redirect()
+            ->back()
+            ->with('success', 'Transaction matched to AP payment successfully.');
+    }
+
+    /**
+     * Match a transaction to a journal entry.
+     */
+    public function matchToJournalEntry(
+        Request $request,
+        Business $business,
+        BankAccount $bankAccount,
+        PlaidTransaction $transaction
+    ): RedirectResponse {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'journal_entry_id' => 'required|exists:journal_entries,id',
+        ]);
+
+        $entry = JournalEntry::findOrFail($validated['journal_entry_id']);
+        $this->reconciliationService->matchToJournalEntry($transaction, $entry, auth()->user());
+
+        return redirect()
+            ->back()
+            ->with('success', 'Transaction matched to journal entry successfully.');
+    }
+
+    /**
+     * Confirm selected auto-matches.
+     */
+    public function confirmAutoMatches(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'transaction_ids' => 'required|array',
+            'transaction_ids.*' => 'exists:plaid_transactions,id',
+        ]);
+
+        $confirmed = $this->reconciliationService->confirmAutoMatches(
+            $validated['transaction_ids'],
+            auth()->user()
+        );
+
+        return redirect()
+            ->back()
+            ->with('success', "Confirmed {$confirmed} auto-matched transactions.");
+    }
+
+    /**
+     * Reject selected auto-matches.
+     */
+    public function rejectAutoMatches(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'transaction_ids' => 'required|array',
+            'transaction_ids.*' => 'exists:plaid_transactions,id',
+        ]);
+
+        $rejected = $this->reconciliationService->rejectAutoMatches(
+            $validated['transaction_ids'],
+            auth()->user()
+        );
+
+        return redirect()
+            ->back()
+            ->with('success', "Rejected {$rejected} auto-matched transactions.");
+    }
+
+    /**
+     * Ignore selected transactions.
+     */
+    public function ignoreTransactions(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'transaction_ids' => 'required|array',
+            'transaction_ids.*' => 'exists:plaid_transactions,id',
+        ]);
+
+        $ignored = $this->reconciliationService->ignoreTransactions($validated['transaction_ids']);
+
+        return redirect()
+            ->back()
+            ->with('success', "Ignored {$ignored} transactions.");
+    }
+
+    /**
+     * Display match rules for a bank account.
+     */
+    public function matchRules(Request $request, Business $business, BankAccount $bankAccount): View
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $rules = $this->reconciliationService->getMatchRules($bankAccount);
+        $eligibleRules = $this->reconciliationService->getEligibleRules($bankAccount);
+
+        return view('seller.management.bank-accounts.match-rules', [
+            'business' => $business,
+            'account' => $bankAccount,
+            'rules' => $rules,
+            'eligibleRules' => $eligibleRules,
+        ]);
+    }
+
+    /**
+     * Toggle auto-enable for a match rule.
+     */
+    public function toggleRuleAutoEnable(
+        Request $request,
+        Business $business,
+        BankAccount $bankAccount,
+        BankMatchRule $rule
+    ): RedirectResponse {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        if ($rule->bank_account_id !== $bankAccount->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $enabled = $request->boolean('enabled');
+
+        try {
+            $this->reconciliationService->toggleRuleAutoEnable($rule, $enabled);
+            $status = $enabled ? 'enabled' : 'disabled';
+
+            return redirect()
+                ->back()
+                ->with('success', "Auto-matching {$status} for rule: {$rule->pattern_name}");
+        } catch (\Exception $e) {
+            return redirect()
+                ->back()
+                ->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Link a Plaid account to a bank account.
+     */
+    public function linkPlaidAccount(Request $request, Business $business, BankAccount $bankAccount): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeAccountAccess($business, $bankAccount);
+
+        $validated = $request->validate([
+            'plaid_account_id' => 'required|exists:plaid_accounts,id',
+        ]);
+
+        $plaidAccount = PlaidAccount::findOrFail($validated['plaid_account_id']);
+        $this->plaidService->linkPlaidAccountToBankAccount($plaidAccount, $bankAccount);
+
+        return redirect()
+            ->back()
+            ->with('success', 'Plaid account linked successfully.');
+    }
+
+    /**
+     * Authorize access to a bank account.
+     */
+    private function authorizeAccountAccess(Business $business, BankAccount $bankAccount): void
+    {
+        // Allow access if account belongs to this business or a child business
+        if ($bankAccount->business_id === $business->id) {
+            return;
+        }
+
+        if ($business->isParentCompany()) {
+            $childIds = $business->divisions()->pluck('id')->toArray();
+            if (in_array($bankAccount->business_id, $childIds)) {
+                return;
+            }
+        }
+
+        abort(403, 'Access denied.');
+    }
+}

app/Http/Controllers/Seller/Management/BankTransfersController.php

@@ -0,0 +1,185 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\BankTransfer;
+use App\Models\Business;
+use App\Services\Accounting\BankAccountService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class BankTransfersController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected BankAccountService $bankAccountService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the list of bank transfers.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $filters = [
+            'status' => $request->get('status'),
+            'from_date' => $request->get('from_date'),
+            'to_date' => $request->get('to_date'),
+        ];
+
+        $targetBusiness = $filterData['selected_division'] ?? $business;
+        $transfers = $this->bankAccountService->getTransfersForBusiness($targetBusiness, $filters);
+
+        return view('seller.management.bank-transfers.index', $this->withDivisionFilter([
+            'business' => $business,
+            'transfers' => $transfers,
+            'filters' => $filters,
+        ], $filterData));
+    }
+
+    /**
+     * Show the form for creating a new bank transfer.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $accounts = BankAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.management.bank-transfers.create', [
+            'business' => $business,
+            'accounts' => $accounts,
+        ]);
+    }
+
+    /**
+     * Store a newly created bank transfer.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $validated = $request->validate([
+            'from_bank_account_id' => 'required|exists:bank_accounts,id',
+            'to_bank_account_id' => 'required|exists:bank_accounts,id|different:from_bank_account_id',
+            'amount' => 'required|numeric|min:0.01',
+            'transfer_date' => 'required|date',
+            'reference' => 'nullable|string|max:255',
+            'memo' => 'nullable|string',
+        ]);
+
+        // Verify accounts belong to this business
+        $fromAccount = BankAccount::where('id', $validated['from_bank_account_id'])
+            ->where('business_id', $business->id)
+            ->firstOrFail();
+
+        $toAccount = BankAccount::where('id', $validated['to_bank_account_id'])
+            ->where('business_id', $business->id)
+            ->firstOrFail();
+
+        $transfer = $this->bankAccountService->createTransfer($business, $validated, auth()->user());
+
+        return redirect()
+            ->route('seller.business.management.bank-transfers.show', [$business, $transfer])
+            ->with('success', 'Bank transfer created successfully.');
+    }
+
+    /**
+     * Display the specified bank transfer.
+     */
+    public function show(Request $request, Business $business, BankTransfer $bankTransfer): View
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankTransfer->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $bankTransfer->load(['fromAccount', 'toAccount', 'createdBy', 'approvedBy', 'journalEntry']);
+
+        return view('seller.management.bank-transfers.show', [
+            'business' => $business,
+            'transfer' => $bankTransfer,
+        ]);
+    }
+
+    /**
+     * Complete/approve a pending bank transfer.
+     */
+    public function complete(Request $request, Business $business, BankTransfer $bankTransfer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankTransfer->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        if (! $bankTransfer->isPending()) {
+            return redirect()
+                ->back()
+                ->with('error', 'Only pending transfers can be completed.');
+        }
+
+        try {
+            $this->bankAccountService->completeTransfer($bankTransfer, auth()->user());
+
+            return redirect()
+                ->route('seller.business.management.bank-transfers.show', [$business, $bankTransfer])
+                ->with('success', 'Bank transfer completed successfully.');
+        } catch (\Exception $e) {
+            return redirect()
+                ->back()
+                ->with('error', 'Failed to complete transfer: '.$e->getMessage());
+        }
+    }
+
+    /**
+     * Cancel a pending bank transfer.
+     */
+    public function cancel(Request $request, Business $business, BankTransfer $bankTransfer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($bankTransfer->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        if (! $bankTransfer->isPending()) {
+            return redirect()
+                ->back()
+                ->with('error', 'Only pending transfers can be cancelled.');
+        }
+
+        try {
+            $this->bankAccountService->cancelTransfer($bankTransfer);
+
+            return redirect()
+                ->route('seller.business.management.bank-transfers.index', $business)
+                ->with('success', 'Bank transfer cancelled.');
+        } catch (\Exception $e) {
+            return redirect()
+                ->back()
+                ->with('error', 'Failed to cancel transfer: '.$e->getMessage());
+        }
+    }
+}

app/Http/Controllers/Seller/Management/DirectoryVendorsController.php

@@ -36,6 +36,7 @@ class DirectoryVendorsController extends Controller
         $this->requireManagementSuite($business);
 
         $filterData = $this->getDivisionFilterData($business, $request);
+        $isParent = $business->hasChildBusinesses();
 
         $vendors = ApVendor::whereIn('business_id', $filterData['business_ids'])
             ->with(['business'])
@@ -43,9 +44,32 @@ class DirectoryVendorsController extends Controller
             ->orderBy('name')
             ->paginate(20);
 
+        // For parent companies, load division usage info for vendors
+        $vendorDivisionUsage = [];
+        if ($isParent && $vendors->isNotEmpty()) {
+            // Get all divisions that have bills with each vendor
+            $vendorIds = $vendors->pluck('id');
+            $billsByVendor = \App\Models\Accounting\ApBill::whereIn('vendor_id', $vendorIds)
+                ->selectRaw('vendor_id, business_id, COUNT(*) as bill_count')
+                ->groupBy('vendor_id', 'business_id')
+                ->with('business:id,name,division_name')
+                ->get();
+
+            foreach ($billsByVendor as $bill) {
+                if (! isset($vendorDivisionUsage[$bill->vendor_id])) {
+                    $vendorDivisionUsage[$bill->vendor_id] = [];
+                }
+                $vendorDivisionUsage[$bill->vendor_id][] = [
+                    'business' => $bill->business,
+                    'bill_count' => $bill->bill_count,
+                ];
+            }
+        }
+
         return view('seller.management.directory.vendors.index', $this->withDivisionFilter([
             'business' => $business,
             'vendors' => $vendors,
+            'vendorDivisionUsage' => $vendorDivisionUsage,
         ], $filterData));
     }
 

app/Http/Controllers/Seller/Management/FinanceController.php

@@ -6,6 +6,7 @@ namespace App\Http\Controllers\Seller\Management;
 
 use App\Http\Controllers\Controller;
 use App\Models\Business;
+use App\Services\Accounting\ArService;
 use App\Services\Accounting\FinanceAnalyticsService;
 use App\Support\ManagementDivisionFilter;
 use Illuminate\Http\Request;
@@ -15,7 +16,8 @@ class FinanceController extends Controller
     use ManagementDivisionFilter;
 
     public function __construct(
-        protected FinanceAnalyticsService $analyticsService
+        protected FinanceAnalyticsService $analyticsService,
+        protected ArService $arService
     ) {}
 
     public function apAging(Request $request, Business $business)
@@ -46,10 +48,16 @@ class FinanceController extends Controller
 
         $divisions = $this->analyticsService->getDivisionRollup($business);
         $totals = [
+            // AP Totals
             'ap_outstanding' => $divisions->sum('ap_outstanding'),
             'ap_overdue' => $divisions->sum('ap_overdue'),
             'ytd_payments' => $divisions->sum('ytd_payments'),
             'pending_approval' => $divisions->sum('pending_approval'),
+            // AR Totals
+            'ar_total' => $divisions->sum('ar_total'),
+            'ar_overdue' => $divisions->sum('ar_overdue'),
+            'ar_at_risk' => $divisions->sum('ar_at_risk'),
+            'ar_on_hold' => $divisions->sum('ar_on_hold'),
         ];
 
         return view('seller.management.finance.divisions', compact('business', 'divisions', 'totals'));
@@ -85,9 +93,23 @@ class FinanceController extends Controller
     public function index(Request $request, Business $business)
     {
         $isParent = $this->analyticsService->isParentCompany($business);
+        $includeChildren = $isParent;
+
+        // AP Data
         $aging = $this->analyticsService->getAPAging($business);
         $forecast = $this->analyticsService->getCashForecast($business, 7);
 
-        return view('seller.management.finance.index', compact('business', 'isParent', 'aging', 'forecast'));
+        // AR Data
+        $arSummary = $this->arService->getArSummary($business, $includeChildren);
+        $topArAccounts = $this->arService->getTopArAccounts($business, 5, $includeChildren);
+
+        return view('seller.management.finance.index', compact(
+            'business',
+            'isParent',
+            'aging',
+            'forecast',
+            'arSummary',
+            'topArAccounts'
+        ));
     }
 }

app/Http/Controllers/Seller/Management/ForecastingController.php

@@ -0,0 +1,201 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Support\ManagementDivisionFilter;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class ForecastingController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function index(Request $request, Business $business)
+    {
+        $this->requireManagementSuite($business);
+
+        $divisions = $this->getChildDivisionsIfAny($business);
+        $selectedDivision = $this->getSelectedDivision($request, $business);
+        $includeChildren = $this->shouldIncludeChildren($request);
+
+        $businessIds = $this->getBusinessIdsForScope($business, $selectedDivision, $includeChildren);
+
+        // Generate 12-month forecast
+        $forecast = $this->generateForecast($businessIds);
+
+        return view('seller.management.forecasting.index', [
+            'business' => $business,
+            'divisions' => $divisions,
+            'selectedDivision' => $selectedDivision,
+            'includeChildren' => $includeChildren,
+            'forecast' => $forecast,
+        ]);
+    }
+
+    protected function generateForecast(array $businessIds): array
+    {
+        // Get historical data for the past 12 months
+        $historicalData = $this->getHistoricalData($businessIds);
+
+        // Calculate trends
+        $revenueTrend = $this->calculateTrend($historicalData['revenue']);
+        $expenseTrend = $this->calculateTrend($historicalData['expenses']);
+
+        // Generate forecast for next 12 months
+        $forecastMonths = [];
+        $lastRevenue = end($historicalData['revenue'])['amount'] ?? 0;
+        $lastExpenses = end($historicalData['expenses'])['amount'] ?? 0;
+
+        for ($i = 1; $i <= 12; $i++) {
+            $month = Carbon::now()->addMonths($i);
+            $projectedRevenue = max(0, $lastRevenue * (1 + ($revenueTrend / 100)));
+            $projectedExpenses = max(0, $lastExpenses * (1 + ($expenseTrend / 100)));
+
+            $forecastMonths[] = [
+                'month' => $month->format('M Y'),
+                'month_key' => $month->format('Y-m'),
+                'projected_revenue' => $projectedRevenue,
+                'projected_expenses' => $projectedExpenses,
+                'projected_net' => $projectedRevenue - $projectedExpenses,
+            ];
+
+            $lastRevenue = $projectedRevenue;
+            $lastExpenses = $projectedExpenses;
+        }
+
+        return [
+            'historical' => $historicalData,
+            'forecast' => $forecastMonths,
+            'trends' => [
+                'revenue' => $revenueTrend,
+                'expenses' => $expenseTrend,
+            ],
+            'summary' => [
+                'total_projected_revenue' => collect($forecastMonths)->sum('projected_revenue'),
+                'total_projected_expenses' => collect($forecastMonths)->sum('projected_expenses'),
+                'total_projected_net' => collect($forecastMonths)->sum('projected_net'),
+            ],
+        ];
+    }
+
+    protected function getHistoricalData(array $businessIds): array
+    {
+        $startDate = Carbon::now()->subMonths(12)->startOfMonth();
+        $endDate = Carbon::now()->endOfMonth();
+
+        // Revenue (from orders)
+        $revenueByMonth = DB::table('orders')
+            ->whereIn('business_id', $businessIds)
+            ->where('status', 'completed')
+            ->whereBetween('created_at', [$startDate, $endDate])
+            ->select(
+                DB::raw("TO_CHAR(created_at, 'YYYY-MM') as month_key"),
+                DB::raw('SUM(total) as amount')
+            )
+            ->groupBy('month_key')
+            ->orderBy('month_key')
+            ->get()
+            ->keyBy('month_key');
+
+        // Expenses (from AP bills)
+        $expensesByMonth = DB::table('ap_bills')
+            ->whereIn('business_id', $businessIds)
+            ->whereIn('status', ['approved', 'paid'])
+            ->whereBetween('bill_date', [$startDate, $endDate])
+            ->select(
+                DB::raw("TO_CHAR(bill_date, 'YYYY-MM') as month_key"),
+                DB::raw('SUM(total_amount) as amount')
+            )
+            ->groupBy('month_key')
+            ->orderBy('month_key')
+            ->get()
+            ->keyBy('month_key');
+
+        // Fill in missing months with zeros
+        $revenue = [];
+        $expenses = [];
+        $current = $startDate->copy();
+
+        while ($current <= $endDate) {
+            $key = $current->format('Y-m');
+            $revenue[] = [
+                'month' => $current->format('M Y'),
+                'month_key' => $key,
+                'amount' => $revenueByMonth[$key]->amount ?? 0,
+            ];
+            $expenses[] = [
+                'month' => $current->format('M Y'),
+                'month_key' => $key,
+                'amount' => $expensesByMonth[$key]->amount ?? 0,
+            ];
+            $current->addMonth();
+        }
+
+        return [
+            'revenue' => $revenue,
+            'expenses' => $expenses,
+        ];
+    }
+
+    protected function calculateTrend(array $data): float
+    {
+        if (count($data) < 2) {
+            return 0;
+        }
+
+        $amounts = array_column($data, 'amount');
+        $n = count($amounts);
+
+        // Simple linear regression
+        $sumX = 0;
+        $sumY = 0;
+        $sumXY = 0;
+        $sumXX = 0;
+
+        for ($i = 0; $i < $n; $i++) {
+            $sumX += $i;
+            $sumY += $amounts[$i];
+            $sumXY += $i * $amounts[$i];
+            $sumXX += $i * $i;
+        }
+
+        $denominator = ($n * $sumXX - $sumX * $sumX);
+        if ($denominator == 0) {
+            return 0;
+        }
+
+        $slope = ($n * $sumXY - $sumX * $sumY) / $denominator;
+        $avgY = $sumY / $n;
+
+        if ($avgY == 0) {
+            return 0;
+        }
+
+        // Convert slope to percentage trend
+        return ($slope / $avgY) * 100;
+    }
+
+    protected function getBusinessIdsForScope(Business $business, ?Business $selectedDivision, bool $includeChildren): array
+    {
+        if ($selectedDivision) {
+            if ($includeChildren) {
+                return $selectedDivision->divisions()->pluck('id')
+                    ->prepend($selectedDivision->id)
+                    ->toArray();
+            }
+
+            return [$selectedDivision->id];
+        }
+
+        if ($includeChildren && $business->hasChildBusinesses()) {
+            return $business->divisions()->pluck('id')
+                ->prepend($business->id)
+                ->toArray();
+        }
+
+        return [$business->id];
+    }
+}

app/Http/Controllers/Seller/Management/InventoryValuationController.php

@@ -0,0 +1,61 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Services\Accounting\InventoryValuationService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class InventoryValuationController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected InventoryValuationService $valuationService
+    ) {}
+
+    /**
+     * Display the inventory valuation dashboard.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Determine scope
+        $targetBusiness = $filterData['selectedDivision'] ?? $business;
+        $includeChildren = $filterData['selectedDivision'] === null && $business->hasChildBusinesses();
+        $businessIds = $includeChildren
+            ? $business->childBusinesses()->pluck('id')->push($business->id)->toArray()
+            : [$targetBusiness->id];
+
+        // Get valuation data
+        $summary = $this->valuationService->getValuationSummary($businessIds);
+        $byType = $this->valuationService->getValuationByType($businessIds);
+        $byDivision = $includeChildren ? $this->valuationService->getValuationByDivision($businessIds) : collect();
+        $byCategory = $this->valuationService->getValuationByCategory($businessIds);
+        $byLocation = $this->valuationService->getValuationByLocation($businessIds);
+        $topItems = $this->valuationService->getTopItemsByValue($businessIds, 10);
+        $aging = $this->valuationService->getInventoryAging($businessIds);
+        $atRisk = $this->valuationService->getInventoryAtRisk($businessIds);
+
+        return view('seller.management.inventory-valuation.index', $this->withDivisionFilter([
+            'business' => $business,
+            'summary' => $summary,
+            'byType' => $byType,
+            'byDivision' => $byDivision,
+            'byCategory' => $byCategory,
+            'byLocation' => $byLocation,
+            'topItems' => $topItems,
+            'aging' => $aging,
+            'atRisk' => $atRisk,
+            'isParent' => $business->hasChildBusinesses(),
+        ], $filterData));
+    }
+}

app/Http/Controllers/Seller/Management/OperationsController.php

@@ -0,0 +1,136 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Support\ManagementDivisionFilter;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class OperationsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function index(Request $request, Business $business)
+    {
+        $this->requireManagementSuite($business);
+
+        $divisions = $this->getChildDivisionsIfAny($business);
+        $selectedDivision = $this->getSelectedDivision($request, $business);
+        $includeChildren = $this->shouldIncludeChildren($request);
+
+        $businessIds = $this->getBusinessIdsForScope($business, $selectedDivision, $includeChildren);
+
+        // Collect operations data
+        $operations = $this->collectOperationsData($businessIds);
+
+        return view('seller.management.operations.index', [
+            'business' => $business,
+            'divisions' => $divisions,
+            'selectedDivision' => $selectedDivision,
+            'includeChildren' => $includeChildren,
+            'operations' => $operations,
+        ]);
+    }
+
+    protected function collectOperationsData(array $businessIds): array
+    {
+        $today = Carbon::today();
+        $startOfMonth = Carbon::now()->startOfMonth();
+        $startOfWeek = Carbon::now()->startOfWeek();
+
+        // Order stats
+        $orderStats = DB::table('orders')
+            ->whereIn('business_id', $businessIds)
+            ->select([
+                DB::raw('COUNT(CASE WHEN status = \'pending\' THEN 1 END) as pending_orders'),
+                DB::raw('COUNT(CASE WHEN status = \'processing\' THEN 1 END) as processing_orders'),
+                DB::raw('COUNT(CASE WHEN status = \'completed\' AND created_at >= \''.$startOfMonth->toDateString().'\' THEN 1 END) as completed_this_month'),
+                DB::raw('COUNT(CASE WHEN created_at >= \''.$startOfWeek->toDateString().'\' THEN 1 END) as orders_this_week'),
+            ])
+            ->first();
+
+        // Product stats
+        $productStats = DB::table('products')
+            ->join('brands', 'products.brand_id', '=', 'brands.id')
+            ->whereIn('brands.business_id', $businessIds)
+            ->select([
+                DB::raw('COUNT(*) as total_products'),
+                DB::raw('COUNT(CASE WHEN products.is_active = true THEN 1 END) as active_products'),
+                DB::raw('COUNT(CASE WHEN products.stock_quantity <= products.low_stock_threshold AND products.stock_quantity > 0 THEN 1 END) as low_stock_products'),
+                DB::raw('COUNT(CASE WHEN products.stock_quantity = 0 THEN 1 END) as out_of_stock_products'),
+            ])
+            ->first();
+
+        // Customer stats
+        $customerStats = DB::table('contacts')
+            ->whereIn('business_id', $businessIds)
+            ->where('is_customer', true)
+            ->select([
+                DB::raw('COUNT(*) as total_customers'),
+                DB::raw('COUNT(CASE WHEN created_at >= \''.$startOfMonth->toDateString().'\' THEN 1 END) as new_this_month'),
+            ])
+            ->first();
+
+        // Bill stats
+        $billStats = DB::table('ap_bills')
+            ->whereIn('business_id', $businessIds)
+            ->select([
+                DB::raw('COUNT(CASE WHEN status = \'pending\' THEN 1 END) as pending_bills'),
+                DB::raw('COUNT(CASE WHEN status = \'approved\' THEN 1 END) as approved_bills'),
+                DB::raw('COUNT(CASE WHEN status = \'overdue\' THEN 1 END) as overdue_bills'),
+                DB::raw('SUM(CASE WHEN status IN (\'pending\', \'approved\') THEN total_amount ELSE 0 END) as pending_amount'),
+            ])
+            ->first();
+
+        // Expense stats
+        $expenseStats = DB::table('expenses')
+            ->whereIn('business_id', $businessIds)
+            ->select([
+                DB::raw('COUNT(CASE WHEN status = \'pending\' THEN 1 END) as pending_expenses'),
+                DB::raw('SUM(CASE WHEN status = \'pending\' THEN amount ELSE 0 END) as pending_amount'),
+            ])
+            ->first();
+
+        // Recent activity
+        $recentOrders = DB::table('orders')
+            ->join('businesses', 'orders.business_id', '=', 'businesses.id')
+            ->whereIn('orders.business_id', $businessIds)
+            ->orderByDesc('orders.created_at')
+            ->limit(5)
+            ->select(['orders.*', 'businesses.name as business_name'])
+            ->get();
+
+        return [
+            'orders' => $orderStats,
+            'products' => $productStats,
+            'customers' => $customerStats,
+            'bills' => $billStats,
+            'expenses' => $expenseStats,
+            'recent_orders' => $recentOrders,
+        ];
+    }
+
+    protected function getBusinessIdsForScope(Business $business, ?Business $selectedDivision, bool $includeChildren): array
+    {
+        if ($selectedDivision) {
+            if ($includeChildren) {
+                return $selectedDivision->divisions()->pluck('id')
+                    ->prepend($selectedDivision->id)
+                    ->toArray();
+            }
+
+            return [$selectedDivision->id];
+        }
+
+        if ($includeChildren && $business->hasChildBusinesses()) {
+            return $business->divisions()->pluck('id')
+                ->prepend($business->id)
+                ->toArray();
+        }
+
+        return [$business->id];
+    }
+}

app/Http/Controllers/Seller/Management/UsageBillingController.php

@@ -0,0 +1,193 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Support\ManagementDivisionFilter;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class UsageBillingController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function index(Request $request, Business $business)
+    {
+        $this->requireManagementSuite($business);
+
+        $divisions = $this->getChildDivisionsIfAny($business);
+        $selectedDivision = $this->getSelectedDivision($request, $business);
+        $includeChildren = $this->shouldIncludeChildren($request);
+
+        $businessIds = $this->getBusinessIdsForScope($business, $selectedDivision, $includeChildren);
+
+        // Collect usage data
+        $usage = $this->collectUsageData($business, $businessIds);
+
+        return view('seller.management.usage-billing.index', [
+            'business' => $business,
+            'divisions' => $divisions,
+            'selectedDivision' => $selectedDivision,
+            'includeChildren' => $includeChildren,
+            'usage' => $usage,
+        ]);
+    }
+
+    protected function collectUsageData(Business $parentBusiness, array $businessIds): array
+    {
+        $startOfMonth = Carbon::now()->startOfMonth();
+        $endOfMonth = Carbon::now()->endOfMonth();
+
+        // Get suite limits from config
+        $defaults = config('suites.defaults.sales_suite', []);
+
+        // Count active brands
+        $brandCount = DB::table('brands')
+            ->whereIn('business_id', $businessIds)
+            ->where('is_active', true)
+            ->count();
+
+        // Count active products (SKUs)
+        $skuCount = DB::table('products')
+            ->join('brands', 'products.brand_id', '=', 'brands.id')
+            ->whereIn('brands.business_id', $businessIds)
+            ->where('products.is_active', true)
+            ->count();
+
+        // Count messages sent this month
+        $messageCount = DB::table('messages')
+            ->whereIn('business_id', $businessIds)
+            ->whereBetween('created_at', [$startOfMonth, $endOfMonth])
+            ->count();
+
+        // Count menu sends this month
+        $menuSendCount = DB::table('menu_sends')
+            ->whereIn('business_id', $businessIds)
+            ->whereBetween('created_at', [$startOfMonth, $endOfMonth])
+            ->count();
+
+        // Count CRM contacts
+        $contactCount = DB::table('contacts')
+            ->whereIn('business_id', $businessIds)
+            ->count();
+
+        // Calculate limits based on number of brands
+        $brandLimit = $parentBusiness->brand_limit ?? $defaults['brand_limit'] ?? 1;
+        $skuLimitPerBrand = $defaults['sku_limit_per_brand'] ?? 15;
+        $messageLimitPerBrand = $defaults['message_limit_per_brand'] ?? 500;
+        $menuLimitPerBrand = $defaults['menu_limit_per_brand'] ?? 100;
+        $contactLimitPerBrand = $defaults['contact_limit_per_brand'] ?? 1000;
+
+        $totalSkuLimit = $brandCount * $skuLimitPerBrand;
+        $totalMessageLimit = $brandCount * $messageLimitPerBrand;
+        $totalMenuLimit = $brandCount * $menuLimitPerBrand;
+        $totalContactLimit = $brandCount * $contactLimitPerBrand;
+
+        // Is enterprise plan?
+        $isEnterprise = $parentBusiness->is_enterprise_plan ?? false;
+
+        // Get suites enabled
+        $enabledSuites = $this->getEnabledSuites($parentBusiness);
+
+        // Usage by division
+        $usageByDivision = [];
+        if (count($businessIds) > 1) {
+            $usageByDivision = DB::table('businesses')
+                ->whereIn('businesses.id', $businessIds)
+                ->leftJoin('brands', 'brands.business_id', '=', 'businesses.id')
+                ->leftJoin('products', 'products.brand_id', '=', 'brands.id')
+                ->select(
+                    'businesses.id',
+                    'businesses.name',
+                    DB::raw('COUNT(DISTINCT brands.id) as brand_count'),
+                    DB::raw('COUNT(DISTINCT products.id) as sku_count')
+                )
+                ->groupBy('businesses.id', 'businesses.name')
+                ->get();
+        }
+
+        return [
+            'brands' => [
+                'current' => $brandCount,
+                'limit' => $isEnterprise ? null : $brandLimit,
+                'percentage' => $brandLimit > 0 ? min(100, ($brandCount / $brandLimit) * 100) : 0,
+            ],
+            'skus' => [
+                'current' => $skuCount,
+                'limit' => $isEnterprise ? null : $totalSkuLimit,
+                'percentage' => $totalSkuLimit > 0 ? min(100, ($skuCount / $totalSkuLimit) * 100) : 0,
+            ],
+            'messages' => [
+                'current' => $messageCount,
+                'limit' => $isEnterprise ? null : $totalMessageLimit,
+                'percentage' => $totalMessageLimit > 0 ? min(100, ($messageCount / $totalMessageLimit) * 100) : 0,
+            ],
+            'menu_sends' => [
+                'current' => $menuSendCount,
+                'limit' => $isEnterprise ? null : $totalMenuLimit,
+                'percentage' => $totalMenuLimit > 0 ? min(100, ($menuSendCount / $totalMenuLimit) * 100) : 0,
+            ],
+            'contacts' => [
+                'current' => $contactCount,
+                'limit' => $isEnterprise ? null : $totalContactLimit,
+                'percentage' => $totalContactLimit > 0 ? min(100, ($contactCount / $totalContactLimit) * 100) : 0,
+            ],
+            'is_enterprise' => $isEnterprise,
+            'enabled_suites' => $enabledSuites,
+            'usage_by_division' => $usageByDivision,
+            'billing_period' => [
+                'start' => $startOfMonth->format('M j, Y'),
+                'end' => $endOfMonth->format('M j, Y'),
+            ],
+        ];
+    }
+
+    protected function getEnabledSuites(Business $business): array
+    {
+        $suites = [];
+
+        if ($business->hasSalesSuite()) {
+            $suites[] = ['name' => 'Sales Suite', 'key' => 'sales'];
+        }
+        if ($business->hasProcessingSuite()) {
+            $suites[] = ['name' => 'Processing Suite', 'key' => 'processing'];
+        }
+        if ($business->hasManufacturingSuite()) {
+            $suites[] = ['name' => 'Manufacturing Suite', 'key' => 'manufacturing'];
+        }
+        if ($business->hasDeliverySuite()) {
+            $suites[] = ['name' => 'Delivery Suite', 'key' => 'delivery'];
+        }
+        if ($business->hasManagementSuite()) {
+            $suites[] = ['name' => 'Management Suite', 'key' => 'management'];
+        }
+        if ($business->hasDispensarySuite()) {
+            $suites[] = ['name' => 'Dispensary Suite', 'key' => 'dispensary'];
+        }
+
+        return $suites;
+    }
+
+    protected function getBusinessIdsForScope(Business $business, ?Business $selectedDivision, bool $includeChildren): array
+    {
+        if ($selectedDivision) {
+            if ($includeChildren) {
+                return $selectedDivision->divisions()->pluck('id')
+                    ->prepend($selectedDivision->id)
+                    ->toArray();
+            }
+
+            return [$selectedDivision->id];
+        }
+
+        if ($includeChildren && $business->hasChildBusinesses()) {
+            return $business->divisions()->pluck('id')
+                ->prepend($business->id)
+                ->toArray();
+        }
+
+        return [$business->id];
+    }
+}

app/Models/Accounting/ArCustomer.php

@@ -15,8 +15,15 @@ class ArCustomer extends Model
 
     protected $table = 'ar_customers';
 
+    public const CREDIT_STATUS_GOOD = 'good';
+
+    public const CREDIT_STATUS_WATCH = 'watch';
+
+    public const CREDIT_STATUS_HOLD = 'hold';
+
     protected $fillable = [
         'business_id',
+        'linked_business_id',
         'name',
         'email',
         'phone',
@@ -32,6 +39,10 @@ class ArCustomer extends Model
         'credit_granted',
         'credit_limit_approved_by',
         'credit_approved_at',
+        'on_credit_hold',
+        'credit_status',
+        'hold_reason',
+        'ar_notes',
         'notes',
         'is_active',
     ];
@@ -40,6 +51,7 @@ class ArCustomer extends Model
         'credit_limit' => 'decimal:2',
         'credit_granted' => 'boolean',
         'credit_approved_at' => 'datetime',
+        'on_credit_hold' => 'boolean',
         'is_active' => 'boolean',
     ];
 
@@ -48,6 +60,14 @@ class ArCustomer extends Model
         return $this->belongsTo(Business::class);
     }
 
+    /**
+     * The buyer business this AR customer is linked to (for B2B transactions).
+     */
+    public function linkedBusiness(): BelongsTo
+    {
+        return $this->belongsTo(Business::class, 'linked_business_id');
+    }
+
     public function creditApprovedBy(): BelongsTo
     {
         return $this->belongsTo(User::class, 'credit_limit_approved_by');
@@ -69,4 +89,53 @@ class ArCustomer extends Model
             ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
             ->sum('balance_due');
     }
+
+    public function getPastDueAmountAttribute(): float
+    {
+        return (float) $this->invoices()
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('due_date', '<', now())
+            ->sum('balance_due');
+    }
+
+    public function isOverCreditLimit(): bool
+    {
+        if (! $this->credit_limit || $this->credit_limit <= 0) {
+            return false;
+        }
+
+        return $this->outstanding_balance > $this->credit_limit;
+    }
+
+    public function getAvailableCreditAttribute(): float
+    {
+        if (! $this->credit_limit || $this->credit_limit <= 0) {
+            return 0;
+        }
+
+        return max(0, $this->credit_limit - $this->outstanding_balance);
+    }
+
+    public function scopeOnHold($query)
+    {
+        return $query->where('on_credit_hold', true);
+    }
+
+    public function scopeAtRisk($query)
+    {
+        return $query->where(function ($q) {
+            $q->where('on_credit_hold', true)
+                ->orWhere('credit_status', self::CREDIT_STATUS_WATCH)
+                ->orWhere('credit_status', self::CREDIT_STATUS_HOLD)
+                ->orWhereHas('invoices', function ($inv) {
+                    $inv->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+                        ->where('due_date', '<', now());
+                });
+        });
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
 }

app/Models/Accounting/BankAccount.php

@@ -0,0 +1,139 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class BankAccount extends Model implements AuditableContract
+{
+    use Auditable, HasFactory, SoftDeletes;
+
+    public const TYPE_CHECKING = 'checking';
+
+    public const TYPE_SAVINGS = 'savings';
+
+    public const TYPE_MONEY_MARKET = 'money_market';
+
+    protected $fillable = [
+        'business_id',
+        'name',
+        'account_type',
+        'bank_name',
+        'account_number_last4',
+        'routing_number',
+        'current_balance',
+        'available_balance',
+        'gl_account_id',
+        'currency',
+        'is_primary',
+        'is_active',
+        'plaid_account_id',
+        'last_synced_at',
+        'notes',
+        'created_by_user_id',
+    ];
+
+    protected $casts = [
+        'current_balance' => 'decimal:2',
+        'available_balance' => 'decimal:2',
+        'is_primary' => 'boolean',
+        'is_active' => 'boolean',
+        'last_synced_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function glAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'gl_account_id');
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function outgoingTransfers(): HasMany
+    {
+        return $this->hasMany(BankTransfer::class, 'from_bank_account_id');
+    }
+
+    public function incomingTransfers(): HasMany
+    {
+        return $this->hasMany(BankTransfer::class, 'to_bank_account_id');
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeForBusiness($query, $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getDisplayNameAttribute(): string
+    {
+        $name = $this->name;
+        if ($this->account_number_last4) {
+            $name .= ' (***'.$this->account_number_last4.')';
+        }
+
+        return $name;
+    }
+
+    public function getAccountTypeDisplayAttribute(): string
+    {
+        return match ($this->account_type) {
+            self::TYPE_CHECKING => 'Checking',
+            self::TYPE_SAVINGS => 'Savings',
+            self::TYPE_MONEY_MARKET => 'Money Market',
+            default => ucfirst($this->account_type),
+        };
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function updateBalance(float $amount, string $type = 'add'): void
+    {
+        if ($type === 'add') {
+            $this->current_balance += $amount;
+        } else {
+            $this->current_balance -= $amount;
+        }
+        $this->save();
+    }
+
+    public function hasPlaidConnection(): bool
+    {
+        return ! empty($this->plaid_account_id);
+    }
+}

app/Models/Accounting/BankMatchRule.php

@@ -0,0 +1,284 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class BankMatchRule extends Model
+{
+    use HasFactory;
+
+    public const PATTERN_EXACT = 'exact';
+
+    public const PATTERN_CONTAINS = 'contains';
+
+    public const PATTERN_STARTS_WITH = 'starts_with';
+
+    public const DIRECTION_DEBIT = 'debit';
+
+    public const DIRECTION_CREDIT = 'credit';
+
+    public const TARGET_AP_PAYMENT = 'ap_payment';
+
+    public const TARGET_AR_PAYMENT = 'ar_payment';
+
+    public const TARGET_JOURNAL_ENTRY = 'journal_entry';
+
+    public const TARGET_EXPENSE = 'expense';
+
+    /**
+     * Minimum training count before a rule can be auto-enabled
+     */
+    public const MIN_TRAINING_COUNT = 3;
+
+    protected $fillable = [
+        'business_id',
+        'bank_account_id',
+        'pattern_name',
+        'pattern_type',
+        'direction',
+        'amount_tolerance',
+        'typical_amount',
+        'target_type',
+        'target_id',
+        'target_gl_account_id',
+        'training_count',
+        'auto_enabled',
+        'auto_match_count',
+        'rejection_count',
+        'last_used_at',
+        'notes',
+    ];
+
+    protected $casts = [
+        'amount_tolerance' => 'decimal:2',
+        'typical_amount' => 'decimal:2',
+        'training_count' => 'integer',
+        'auto_enabled' => 'boolean',
+        'auto_match_count' => 'integer',
+        'rejection_count' => 'integer',
+        'last_used_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function bankAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class);
+    }
+
+    public function targetGlAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'target_gl_account_id');
+    }
+
+    public function proposedTransactions(): HasMany
+    {
+        return $this->hasMany(PlaidTransaction::class, 'matched_by_rule_id');
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeAutoEnabled($query)
+    {
+        return $query->where('auto_enabled', true);
+    }
+
+    public function scopeEligibleForAutoEnable($query)
+    {
+        return $query->where('auto_enabled', false)
+            ->where('training_count', '>=', self::MIN_TRAINING_COUNT);
+    }
+
+    public function scopeForBankAccount($query, $bankAccountId)
+    {
+        return $query->where('bank_account_id', $bankAccountId);
+    }
+
+    public function scopeForDirection($query, string $direction)
+    {
+        return $query->where('direction', $direction);
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getPatternTypeDisplayAttribute(): string
+    {
+        return match ($this->pattern_type) {
+            self::PATTERN_EXACT => 'Exact Match',
+            self::PATTERN_CONTAINS => 'Contains',
+            self::PATTERN_STARTS_WITH => 'Starts With',
+            default => ucfirst($this->pattern_type),
+        };
+    }
+
+    public function getDirectionDisplayAttribute(): string
+    {
+        return $this->direction === self::DIRECTION_DEBIT ? 'Debit (Money Out)' : 'Credit (Money In)';
+    }
+
+    public function getTargetTypeDisplayAttribute(): ?string
+    {
+        if (! $this->target_type) {
+            return null;
+        }
+
+        return match ($this->target_type) {
+            self::TARGET_AP_PAYMENT => 'AP Payment',
+            self::TARGET_AR_PAYMENT => 'AR Payment',
+            self::TARGET_JOURNAL_ENTRY => 'Journal Entry',
+            self::TARGET_EXPENSE => 'Expense',
+            default => ucfirst(str_replace('_', ' ', $this->target_type)),
+        };
+    }
+
+    public function getSuccessRateAttribute(): ?float
+    {
+        $total = $this->auto_match_count + $this->rejection_count;
+        if ($total === 0) {
+            return null;
+        }
+
+        return ($this->auto_match_count / $total) * 100;
+    }
+
+    public function getIsEligibleForAutoEnableAttribute(): bool
+    {
+        return ! $this->auto_enabled && $this->training_count >= self::MIN_TRAINING_COUNT;
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function matchesTransaction(PlaidTransaction $transaction): bool
+    {
+        // Check direction
+        if ($this->direction !== $transaction->direction) {
+            return false;
+        }
+
+        // Check pattern
+        if (! $this->matchesPattern($transaction->normalized_name)) {
+            return false;
+        }
+
+        // Check amount tolerance if we have a typical amount
+        if ($this->typical_amount !== null) {
+            $difference = abs($transaction->absolute_amount - (float) $this->typical_amount);
+            if ($difference > (float) $this->amount_tolerance) {
+                return false;
+            }
+        }
+
+        return true;
+    }
+
+    protected function matchesPattern(string $normalizedName): bool
+    {
+        $pattern = strtolower($this->pattern_name);
+        $name = strtolower($normalizedName);
+
+        return match ($this->pattern_type) {
+            self::PATTERN_EXACT => $name === $pattern,
+            self::PATTERN_CONTAINS => str_contains($name, $pattern),
+            self::PATTERN_STARTS_WITH => str_starts_with($name, $pattern),
+            default => $name === $pattern,
+        };
+    }
+
+    public function incrementTrainingCount(): void
+    {
+        $this->increment('training_count');
+        $this->update(['last_used_at' => now()]);
+    }
+
+    public function recordSuccessfulMatch(): void
+    {
+        $this->increment('auto_match_count');
+        $this->update(['last_used_at' => now()]);
+    }
+
+    public function recordRejection(): void
+    {
+        $this->increment('rejection_count');
+
+        // If too many rejections, disable auto-matching
+        if ($this->rejection_count >= 3 && $this->auto_enabled) {
+            $this->update(['auto_enabled' => false]);
+        }
+    }
+
+    public function enableAutoMatching(): void
+    {
+        if ($this->training_count >= self::MIN_TRAINING_COUNT) {
+            $this->update(['auto_enabled' => true]);
+        }
+    }
+
+    public function disableAutoMatching(): void
+    {
+        $this->update(['auto_enabled' => false]);
+    }
+
+    public function updateTypicalAmount(float $amount): void
+    {
+        if ($this->typical_amount === null) {
+            $newAverage = $amount;
+        } else {
+            // Running average
+            $newAverage = (((float) $this->typical_amount * ($this->training_count - 1)) + $amount) / $this->training_count;
+        }
+
+        $this->update(['typical_amount' => $newAverage]);
+    }
+
+    /**
+     * Find or create a rule from a manual match
+     */
+    public static function learnFromMatch(
+        PlaidTransaction $transaction,
+        BankAccount $bankAccount,
+        ?string $targetType = null,
+        ?int $targetId = null,
+        ?GlAccount $glAccount = null
+    ): self {
+        $rule = self::firstOrCreate(
+            [
+                'business_id' => $bankAccount->business_id,
+                'bank_account_id' => $bankAccount->id,
+                'pattern_name' => $transaction->normalized_name,
+                'direction' => $transaction->direction,
+            ],
+            [
+                'pattern_type' => self::PATTERN_EXACT,
+                'amount_tolerance' => 0.50,
+                'target_type' => $targetType,
+                'target_id' => $targetId,
+                'target_gl_account_id' => $glAccount?->id,
+            ]
+        );
+
+        $rule->incrementTrainingCount();
+        $rule->updateTypicalAmount($transaction->absolute_amount);
+
+        return $rule;
+    }
+}

app/Models/Accounting/BankTransfer.php

@@ -0,0 +1,132 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class BankTransfer extends Model implements AuditableContract
+{
+    use Auditable, HasFactory, SoftDeletes;
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_COMPLETED = 'completed';
+
+    public const STATUS_CANCELLED = 'cancelled';
+
+    protected $fillable = [
+        'business_id',
+        'from_bank_account_id',
+        'to_bank_account_id',
+        'amount',
+        'transfer_date',
+        'reference',
+        'status',
+        'memo',
+        'journal_entry_id',
+        'created_by_user_id',
+        'approved_by_user_id',
+        'approved_at',
+    ];
+
+    protected $casts = [
+        'amount' => 'decimal:2',
+        'transfer_date' => 'date',
+        'approved_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function fromAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class, 'from_bank_account_id');
+    }
+
+    public function toAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class, 'to_bank_account_id');
+    }
+
+    public function journalEntry(): BelongsTo
+    {
+        return $this->belongsTo(JournalEntry::class);
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function approvedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'approved_by_user_id');
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeForBusiness($query, $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    public function scopePending($query)
+    {
+        return $query->where('status', self::STATUS_PENDING);
+    }
+
+    public function scopeCompleted($query)
+    {
+        return $query->where('status', self::STATUS_COMPLETED);
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getStatusBadgeAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_PENDING => 'badge-warning',
+            self::STATUS_COMPLETED => 'badge-success',
+            self::STATUS_CANCELLED => 'badge-error',
+            default => 'badge-ghost',
+        };
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function isPending(): bool
+    {
+        return $this->status === self::STATUS_PENDING;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    public function canBeCompleted(): bool
+    {
+        return $this->isPending() && $this->fromAccount && $this->toAccount;
+    }
+}

app/Models/Accounting/PlaidAccount.php

@@ -0,0 +1,171 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class PlaidAccount extends Model
+{
+    use HasFactory;
+
+    public const TYPE_DEPOSITORY = 'depository';
+
+    public const TYPE_CREDIT = 'credit';
+
+    public const TYPE_LOAN = 'loan';
+
+    public const TYPE_INVESTMENT = 'investment';
+
+    public const TYPE_OTHER = 'other';
+
+    protected $fillable = [
+        'plaid_item_id',
+        'plaid_account_id',
+        'bank_account_id',
+        'name',
+        'official_name',
+        'mask',
+        'type',
+        'subtype',
+        'currency',
+        'current_balance',
+        'available_balance',
+        'limit',
+        'is_active',
+        'last_synced_at',
+    ];
+
+    protected $casts = [
+        'current_balance' => 'decimal:2',
+        'available_balance' => 'decimal:2',
+        'limit' => 'decimal:2',
+        'is_active' => 'boolean',
+        'last_synced_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function plaidItem(): BelongsTo
+    {
+        return $this->belongsTo(PlaidItem::class);
+    }
+
+    public function bankAccount(): BelongsTo
+    {
+        return $this->belongsTo(BankAccount::class);
+    }
+
+    public function transactions(): HasMany
+    {
+        return $this->hasMany(PlaidTransaction::class);
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeUnlinked($query)
+    {
+        return $query->whereNull('bank_account_id');
+    }
+
+    public function scopeLinked($query)
+    {
+        return $query->whereNotNull('bank_account_id');
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getDisplayNameAttribute(): string
+    {
+        $name = $this->official_name ?? $this->name;
+        if ($this->mask) {
+            $name .= ' (***'.$this->mask.')';
+        }
+
+        return $name;
+    }
+
+    public function getTypeDisplayAttribute(): string
+    {
+        return match ($this->type) {
+            self::TYPE_DEPOSITORY => 'Bank Account',
+            self::TYPE_CREDIT => 'Credit Card',
+            self::TYPE_LOAN => 'Loan',
+            self::TYPE_INVESTMENT => 'Investment',
+            default => ucfirst($this->type),
+        };
+    }
+
+    public function getSubtypeDisplayAttribute(): string
+    {
+        return ucfirst(str_replace('_', ' ', $this->subtype ?? ''));
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function isLinked(): bool
+    {
+        return $this->bank_account_id !== null;
+    }
+
+    public function isDepository(): bool
+    {
+        return $this->type === self::TYPE_DEPOSITORY;
+    }
+
+    public function isCredit(): bool
+    {
+        return $this->type === self::TYPE_CREDIT;
+    }
+
+    public function linkToBankAccount(BankAccount $bankAccount): void
+    {
+        $this->update(['bank_account_id' => $bankAccount->id]);
+
+        // Also update the bank account's plaid_account_id reference
+        $bankAccount->update(['plaid_account_id' => $this->plaid_account_id]);
+    }
+
+    public function unlink(): void
+    {
+        if ($this->bankAccount) {
+            $this->bankAccount->update(['plaid_account_id' => null]);
+        }
+        $this->update(['bank_account_id' => null]);
+    }
+
+    public function updateBalances(float $current, ?float $available = null): void
+    {
+        $this->update([
+            'current_balance' => $current,
+            'available_balance' => $available,
+            'last_synced_at' => now(),
+        ]);
+
+        // Also update linked bank account if exists
+        if ($this->bankAccount) {
+            $this->bankAccount->update([
+                'current_balance' => $current,
+                'available_balance' => $available ?? $current,
+                'last_synced_at' => now(),
+            ]);
+        }
+    }
+}

app/Models/Accounting/PlaidItem.php

@@ -0,0 +1,141 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\HasManyThrough;
+
+class PlaidItem extends Model
+{
+    use HasFactory;
+
+    public const STATUS_ACTIVE = 'active';
+
+    public const STATUS_REVOKED = 'revoked';
+
+    public const STATUS_ERROR = 'error';
+
+    protected $fillable = [
+        'business_id',
+        'plaid_item_id',
+        'plaid_access_token',
+        'institution_name',
+        'institution_id',
+        'status',
+        'error_message',
+        'consent_expires_at',
+        'last_synced_at',
+        'created_by_user_id',
+    ];
+
+    protected $casts = [
+        'consent_expires_at' => 'datetime',
+        'last_synced_at' => 'datetime',
+    ];
+
+    protected $hidden = [
+        'plaid_access_token',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function accounts(): HasMany
+    {
+        return $this->hasMany(PlaidAccount::class);
+    }
+
+    public function transactions(): HasManyThrough
+    {
+        return $this->hasManyThrough(PlaidTransaction::class, PlaidAccount::class);
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('status', self::STATUS_ACTIVE);
+    }
+
+    public function scopeForBusiness($query, $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getStatusBadgeAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_ACTIVE => 'badge-success',
+            self::STATUS_REVOKED => 'badge-warning',
+            self::STATUS_ERROR => 'badge-error',
+            default => 'badge-ghost',
+        };
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_ACTIVE => 'Active',
+            self::STATUS_REVOKED => 'Revoked',
+            self::STATUS_ERROR => 'Error',
+            default => ucfirst($this->status),
+        };
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function isActive(): bool
+    {
+        return $this->status === self::STATUS_ACTIVE;
+    }
+
+    public function hasError(): bool
+    {
+        return $this->status === self::STATUS_ERROR;
+    }
+
+    public function needsReconnection(): bool
+    {
+        return $this->status === self::STATUS_REVOKED
+            || ($this->consent_expires_at && $this->consent_expires_at->isPast());
+    }
+
+    public function markSynced(): void
+    {
+        $this->update(['last_synced_at' => now()]);
+    }
+
+    public function markError(string $message): void
+    {
+        $this->update([
+            'status' => self::STATUS_ERROR,
+            'error_message' => $message,
+        ]);
+    }
+}

app/Models/Accounting/PlaidTransaction.php

@@ -0,0 +1,328 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class PlaidTransaction extends Model
+{
+    use HasFactory;
+
+    public const STATUS_UNMATCHED = 'unmatched';
+
+    public const STATUS_MATCHED = 'matched';
+
+    public const STATUS_PROPOSED_AUTO = 'proposed_auto';
+
+    public const STATUS_IGNORED = 'ignored';
+
+    protected $fillable = [
+        'plaid_account_id',
+        'plaid_transaction_id',
+        'date',
+        'authorized_date',
+        'name',
+        'merchant_name',
+        'amount',
+        'currency',
+        'pending',
+        'payment_channel',
+        'category',
+        'category_id',
+        'location',
+        'raw_data',
+        'status',
+        'linked_journal_entry_id',
+        'linked_ap_payment_id',
+        'linked_ar_payment_id',
+        'matched_by_rule_id',
+        'matched_by_user_id',
+        'matched_at',
+        'match_notes',
+    ];
+
+    protected $casts = [
+        'date' => 'date',
+        'authorized_date' => 'date',
+        'amount' => 'decimal:2',
+        'pending' => 'boolean',
+        'category' => 'array',
+        'location' => 'array',
+        'raw_data' => 'array',
+        'matched_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // RELATIONSHIPS
+    // =========================================================================
+
+    public function plaidAccount(): BelongsTo
+    {
+        return $this->belongsTo(PlaidAccount::class);
+    }
+
+    public function journalEntry(): BelongsTo
+    {
+        return $this->belongsTo(JournalEntry::class, 'linked_journal_entry_id');
+    }
+
+    public function apPayment(): BelongsTo
+    {
+        return $this->belongsTo(ApPayment::class, 'linked_ap_payment_id');
+    }
+
+    public function matchedByRule(): BelongsTo
+    {
+        return $this->belongsTo(BankMatchRule::class, 'matched_by_rule_id');
+    }
+
+    public function matchedByUser(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'matched_by_user_id');
+    }
+
+    // =========================================================================
+    // SCOPES
+    // =========================================================================
+
+    public function scopeUnmatched($query)
+    {
+        return $query->where('status', self::STATUS_UNMATCHED);
+    }
+
+    public function scopeMatched($query)
+    {
+        return $query->where('status', self::STATUS_MATCHED);
+    }
+
+    public function scopeProposedAuto($query)
+    {
+        return $query->where('status', self::STATUS_PROPOSED_AUTO);
+    }
+
+    public function scopeNeedsReview($query)
+    {
+        return $query->whereIn('status', [self::STATUS_UNMATCHED, self::STATUS_PROPOSED_AUTO]);
+    }
+
+    public function scopeForAccount($query, $plaidAccountId)
+    {
+        return $query->where('plaid_account_id', $plaidAccountId);
+    }
+
+    public function scopeNotPending($query)
+    {
+        return $query->where('pending', false);
+    }
+
+    public function scopeInDateRange($query, $startDate, $endDate)
+    {
+        return $query->whereBetween('date', [$startDate, $endDate]);
+    }
+
+    // =========================================================================
+    // ACCESSORS
+    // =========================================================================
+
+    public function getDisplayNameAttribute(): string
+    {
+        return $this->merchant_name ?? $this->name;
+    }
+
+    public function getIsDebitAttribute(): bool
+    {
+        // Plaid convention: positive = money out (debit), negative = money in (credit)
+        return $this->amount > 0;
+    }
+
+    public function getIsCreditAttribute(): bool
+    {
+        return $this->amount < 0;
+    }
+
+    public function getDirectionAttribute(): string
+    {
+        return $this->is_debit ? 'debit' : 'credit';
+    }
+
+    public function getAbsoluteAmountAttribute(): float
+    {
+        return abs((float) $this->amount);
+    }
+
+    public function getFormattedAmountAttribute(): string
+    {
+        $prefix = $this->is_credit ? '+' : '-';
+
+        return $prefix.'$'.number_format($this->absolute_amount, 2);
+    }
+
+    public function getStatusBadgeAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_MATCHED => 'badge-success',
+            self::STATUS_PROPOSED_AUTO => 'badge-info',
+            self::STATUS_IGNORED => 'badge-ghost',
+            default => 'badge-warning',
+        };
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_MATCHED => 'Matched',
+            self::STATUS_PROPOSED_AUTO => 'Auto-Match Proposed',
+            self::STATUS_IGNORED => 'Ignored',
+            default => 'Unmatched',
+        };
+    }
+
+    public function getCategoryDisplayAttribute(): ?string
+    {
+        if (empty($this->category)) {
+            return null;
+        }
+
+        return implode(' > ', $this->category);
+    }
+
+    // =========================================================================
+    // PATTERN EXTRACTION (for auto-matching)
+    // =========================================================================
+
+    public function getNormalizedNameAttribute(): string
+    {
+        $name = $this->merchant_name ?? $this->name;
+
+        // Normalize: lowercase, remove extra spaces, strip common prefixes
+        $name = strtolower(trim($name));
+        $name = preg_replace('/\s+/', ' ', $name);
+
+        // Remove common transaction prefixes
+        $prefixes = ['pos ', 'payment to ', 'payment from ', 'ach ', 'wire ', 'check '];
+        foreach ($prefixes as $prefix) {
+            if (str_starts_with($name, $prefix)) {
+                $name = substr($name, strlen($prefix));
+            }
+        }
+
+        // Remove trailing reference numbers (e.g., "vendor #12345")
+        $name = preg_replace('/\s*#?\d{4,}$/', '', $name);
+
+        return trim($name);
+    }
+
+    // =========================================================================
+    // METHODS
+    // =========================================================================
+
+    public function isUnmatched(): bool
+    {
+        return $this->status === self::STATUS_UNMATCHED;
+    }
+
+    public function isMatched(): bool
+    {
+        return $this->status === self::STATUS_MATCHED;
+    }
+
+    public function isProposedAuto(): bool
+    {
+        return $this->status === self::STATUS_PROPOSED_AUTO;
+    }
+
+    public function isIgnored(): bool
+    {
+        return $this->status === self::STATUS_IGNORED;
+    }
+
+    public function hasLinkedRecord(): bool
+    {
+        return $this->linked_journal_entry_id !== null
+            || $this->linked_ap_payment_id !== null
+            || $this->linked_ar_payment_id !== null;
+    }
+
+    public function matchToJournalEntry(JournalEntry $entry, ?User $user = null): void
+    {
+        $this->update([
+            'status' => self::STATUS_MATCHED,
+            'linked_journal_entry_id' => $entry->id,
+            'matched_by_user_id' => $user?->id,
+            'matched_at' => now(),
+        ]);
+    }
+
+    public function matchToApPayment(ApPayment $payment, ?User $user = null): void
+    {
+        $this->update([
+            'status' => self::STATUS_MATCHED,
+            'linked_ap_payment_id' => $payment->id,
+            'matched_by_user_id' => $user?->id,
+            'matched_at' => now(),
+        ]);
+    }
+
+    public function proposeAutoMatch(BankMatchRule $rule): void
+    {
+        $this->update([
+            'status' => self::STATUS_PROPOSED_AUTO,
+            'matched_by_rule_id' => $rule->id,
+        ]);
+    }
+
+    public function confirmAutoMatch(?User $user = null): void
+    {
+        if ($this->matched_by_rule_id) {
+            $rule = $this->matchedByRule;
+            if ($rule) {
+                $rule->recordSuccessfulMatch();
+            }
+        }
+
+        $this->update([
+            'status' => self::STATUS_MATCHED,
+            'matched_by_user_id' => $user?->id,
+            'matched_at' => now(),
+        ]);
+    }
+
+    public function rejectAutoMatch(?User $user = null): void
+    {
+        if ($this->matched_by_rule_id) {
+            $rule = $this->matchedByRule;
+            if ($rule) {
+                $rule->recordRejection();
+            }
+        }
+
+        $this->update([
+            'status' => self::STATUS_UNMATCHED,
+            'matched_by_rule_id' => null,
+        ]);
+    }
+
+    public function ignore(): void
+    {
+        $this->update(['status' => self::STATUS_IGNORED]);
+    }
+
+    public function unmatch(): void
+    {
+        $this->update([
+            'status' => self::STATUS_UNMATCHED,
+            'linked_journal_entry_id' => null,
+            'linked_ap_payment_id' => null,
+            'linked_ar_payment_id' => null,
+            'matched_by_rule_id' => null,
+            'matched_by_user_id' => null,
+            'matched_at' => null,
+            'match_notes' => null,
+        ]);
+    }
+}

app/Services/Accounting/ArService.php

@@ -0,0 +1,504 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Accounting\ArCustomer;
+use App\Models\Accounting\ArInvoice;
+use App\Models\Business;
+use Illuminate\Support\Collection;
+
+/**
+ * AR Service - Core AR operations and credit enforcement.
+ *
+ * Handles credit checks, term extensions, and AR account management.
+ * Management Suite (Canopy) can manage; Sales Suite is read-only.
+ */
+class ArService
+{
+    /**
+     * Check if terms can be extended to a customer for a given amount.
+     *
+     * Used before converting quote → order → invoice with NET terms.
+     *
+     * @return array{can_extend: bool, reason: string|null, details: array}
+     */
+    public function canExtendTerms(ArCustomer $customer, float $additionalAmount = 0): array
+    {
+        $details = [
+            'customer_id' => $customer->id,
+            'customer_name' => $customer->name,
+            'on_credit_hold' => $customer->on_credit_hold ?? false,
+            'credit_status' => $customer->credit_status ?? ArCustomer::CREDIT_STATUS_GOOD,
+            'credit_limit' => $customer->credit_limit ?? 0,
+            'current_balance' => $customer->outstanding_balance,
+            'past_due_amount' => $customer->past_due_amount,
+            'additional_amount' => $additionalAmount,
+            'projected_balance' => $customer->outstanding_balance + $additionalAmount,
+        ];
+
+        // Check 1: Credit Hold
+        if ($customer->on_credit_hold) {
+            return [
+                'can_extend' => false,
+                'reason' => 'Account is on credit hold'.($customer->hold_reason ? ": {$customer->hold_reason}" : ''),
+                'details' => $details,
+            ];
+        }
+
+        // Check 2: Credit Status is Hold
+        if (($customer->credit_status ?? ArCustomer::CREDIT_STATUS_GOOD) === ArCustomer::CREDIT_STATUS_HOLD) {
+            return [
+                'can_extend' => false,
+                'reason' => 'Account credit status is HOLD - contact management',
+                'details' => $details,
+            ];
+        }
+
+        // Check 3: Over Credit Limit
+        $creditLimit = $customer->credit_limit ?? 0;
+        if ($creditLimit > 0) {
+            $projectedBalance = $customer->outstanding_balance + $additionalAmount;
+            if ($projectedBalance > $creditLimit) {
+                $overBy = $projectedBalance - $creditLimit;
+
+                return [
+                    'can_extend' => false,
+                    'reason' => "Order would exceed credit limit by \${$overBy}. Current balance: \${$customer->outstanding_balance}, Limit: \${$creditLimit}",
+                    'details' => $details,
+                ];
+            }
+        }
+
+        // Check 4: Significant Past Due (optional warning)
+        $pastDue = $customer->past_due_amount;
+        if ($pastDue > 0 && $creditLimit > 0 && ($pastDue / $creditLimit) > 0.5) {
+            // More than 50% of credit limit is past due - still allow but warn
+            $details['warning'] = "Customer has significant past due balance: \${$pastDue}";
+        }
+
+        return [
+            'can_extend' => true,
+            'reason' => null,
+            'details' => $details,
+        ];
+    }
+
+    /**
+     * Get accounts with balances for a business.
+     *
+     * @param  array<int>|null  $businessIds
+     */
+    public function getAccountsWithBalances(
+        Business $business,
+        ?array $businessIds = null,
+        array $filters = []
+    ): Collection {
+        $ids = $businessIds ?? [$business->id];
+
+        $query = ArCustomer::whereIn('business_id', $ids)
+            ->where('is_active', true);
+
+        // Apply filters
+        if (! empty($filters['on_hold'])) {
+            $query->where('on_credit_hold', true);
+        }
+
+        if (! empty($filters['at_risk'])) {
+            $query->atRisk();
+        }
+
+        if (! empty($filters['search'])) {
+            $query->where('name', 'ilike', '%'.$filters['search'].'%');
+        }
+
+        return $query->get()->map(function ($customer) {
+            return [
+                'customer' => $customer,
+                'balance' => $customer->outstanding_balance,
+                'past_due' => $customer->past_due_amount,
+                'credit_limit' => $customer->credit_limit ?? 0,
+                'available_credit' => $customer->available_credit,
+                'on_credit_hold' => $customer->on_credit_hold ?? false,
+                'credit_status' => $customer->credit_status ?? ArCustomer::CREDIT_STATUS_GOOD,
+                'payment_terms' => $customer->payment_terms ?? 'Net 30',
+            ];
+        })->sortByDesc('balance')->values();
+    }
+
+    /**
+     * Get aging breakdown for a business.
+     *
+     * @param  array<int>|null  $businessIds
+     */
+    public function getAging(Business $business, ?array $businessIds = null, bool $includeChildren = true): array
+    {
+        $ids = $businessIds;
+
+        if ($ids === null) {
+            $ids = [$business->id];
+            if ($includeChildren && $business->parent_id === null) {
+                $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+                $ids = array_merge($ids, $childIds);
+            }
+        }
+
+        $invoices = ArInvoice::whereIn('business_id', $ids)
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('balance_due', '>', 0)
+            ->get();
+
+        $aging = [
+            'current' => ['amount' => 0, 'count' => 0],
+            'days_1_30' => ['amount' => 0, 'count' => 0],
+            'days_31_60' => ['amount' => 0, 'count' => 0],
+            'days_61_90' => ['amount' => 0, 'count' => 0],
+            'over_90' => ['amount' => 0, 'count' => 0],
+            'total' => ['amount' => 0, 'count' => 0],
+        ];
+
+        foreach ($invoices as $invoice) {
+            $balance = (float) $invoice->balance_due;
+            $aging['total']['amount'] += $balance;
+            $aging['total']['count']++;
+
+            if (! $invoice->due_date || ! $invoice->due_date->isPast()) {
+                $aging['current']['amount'] += $balance;
+                $aging['current']['count']++;
+            } else {
+                $daysOverdue = $invoice->due_date->diffInDays(now());
+
+                if ($daysOverdue <= 30) {
+                    $aging['days_1_30']['amount'] += $balance;
+                    $aging['days_1_30']['count']++;
+                } elseif ($daysOverdue <= 60) {
+                    $aging['days_31_60']['amount'] += $balance;
+                    $aging['days_31_60']['count']++;
+                } elseif ($daysOverdue <= 90) {
+                    $aging['days_61_90']['amount'] += $balance;
+                    $aging['days_61_90']['count']++;
+                } else {
+                    $aging['over_90']['amount'] += $balance;
+                    $aging['over_90']['count']++;
+                }
+            }
+        }
+
+        return $aging;
+    }
+
+    /**
+     * Get account summary for a single customer.
+     */
+    public function getAccountSummary(ArCustomer $customer): array
+    {
+        $invoices = $customer->invoices()
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('balance_due', '>', 0)
+            ->get();
+
+        $aging = [
+            'current' => 0,
+            '1_30' => 0,
+            '31_60' => 0,
+            '61_90' => 0,
+            '90_plus' => 0,
+        ];
+
+        foreach ($invoices as $invoice) {
+            $balance = (float) $invoice->balance_due;
+
+            if (! $invoice->due_date || ! $invoice->due_date->isPast()) {
+                $aging['current'] += $balance;
+            } else {
+                $daysOverdue = $invoice->due_date->diffInDays(now());
+
+                if ($daysOverdue <= 30) {
+                    $aging['1_30'] += $balance;
+                } elseif ($daysOverdue <= 60) {
+                    $aging['31_60'] += $balance;
+                } elseif ($daysOverdue <= 90) {
+                    $aging['61_90'] += $balance;
+                } else {
+                    $aging['90_plus'] += $balance;
+                }
+            }
+        }
+
+        return [
+            'customer' => $customer,
+            'total_balance' => $customer->outstanding_balance,
+            'past_due' => $customer->past_due_amount,
+            'aging' => $aging,
+            'credit_limit' => $customer->credit_limit ?? 0,
+            'available_credit' => $customer->available_credit,
+            'on_credit_hold' => $customer->on_credit_hold ?? false,
+            'credit_status' => $customer->credit_status ?? ArCustomer::CREDIT_STATUS_GOOD,
+            'hold_reason' => $customer->hold_reason,
+            'payment_terms' => $customer->payment_terms ?? 'Net 30',
+            'open_invoice_count' => $invoices->count(),
+        ];
+    }
+
+    /**
+     * Place a customer on credit hold.
+     */
+    public function placeCreditHold(ArCustomer $customer, string $reason, int $userId): ArCustomer
+    {
+        $customer->update([
+            'on_credit_hold' => true,
+            'credit_status' => ArCustomer::CREDIT_STATUS_HOLD,
+            'hold_reason' => $reason,
+        ]);
+
+        return $customer->fresh();
+    }
+
+    /**
+     * Remove credit hold from a customer.
+     */
+    public function removeCreditHold(ArCustomer $customer, int $userId): ArCustomer
+    {
+        $customer->update([
+            'on_credit_hold' => false,
+            'credit_status' => ArCustomer::CREDIT_STATUS_GOOD,
+            'hold_reason' => null,
+        ]);
+
+        return $customer->fresh();
+    }
+
+    /**
+     * Update credit limit for a customer.
+     */
+    public function updateCreditLimit(ArCustomer $customer, float $newLimit, int $userId): ArCustomer
+    {
+        $customer->update([
+            'credit_limit' => $newLimit,
+            'credit_limit_approved_by' => $userId,
+            'credit_approved_at' => now(),
+            'credit_granted' => $newLimit > 0,
+        ]);
+
+        return $customer->fresh();
+    }
+
+    /**
+     * Update payment terms for a customer.
+     */
+    public function updatePaymentTerms(ArCustomer $customer, string $terms, int $userId): ArCustomer
+    {
+        $termsDays = match ($terms) {
+            'Net 15', 'net_15' => 15,
+            'Net 30', 'net_30' => 30,
+            'Net 45', 'net_45' => 45,
+            'Net 60', 'net_60' => 60,
+            'Due on Receipt', 'due_on_receipt' => 0,
+            'COD', 'cod' => 0,
+            default => 30,
+        };
+
+        $customer->update([
+            'payment_terms' => $terms,
+            'payment_terms_days' => $termsDays,
+        ]);
+
+        return $customer->fresh();
+    }
+
+    /**
+     * Get AR summary for Finance Overview dashboard.
+     *
+     * @return array{total_ar: float, total_past_due: float, at_risk_count: int, on_hold_count: int}
+     */
+    public function getArSummary(Business $business, bool $includeChildren = true): array
+    {
+        $businessIds = [$business->id];
+
+        if ($includeChildren && $business->parent_id === null) {
+            $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+            $businessIds = array_merge($businessIds, $childIds);
+        }
+
+        $totalAr = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('balance_due', '>', 0)
+            ->sum('balance_due');
+
+        $totalPastDue = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('balance_due', '>', 0)
+            ->where('due_date', '<', now())
+            ->sum('balance_due');
+
+        $atRiskCount = ArCustomer::whereIn('business_id', $businessIds)
+            ->where('is_active', true)
+            ->where(function ($query) {
+                $query->where('on_credit_hold', true)
+                    ->orWhereHas('invoices', function ($q) {
+                        $q->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+                            ->where('balance_due', '>', 0)
+                            ->where('due_date', '<', now());
+                    });
+            })
+            ->count();
+
+        $onHoldCount = ArCustomer::whereIn('business_id', $businessIds)
+            ->where('on_credit_hold', true)
+            ->count();
+
+        return [
+            'total_ar' => (float) $totalAr,
+            'total_past_due' => (float) $totalPastDue,
+            'at_risk_count' => $atRiskCount,
+            'on_hold_count' => $onHoldCount,
+        ];
+    }
+
+    /**
+     * Get top AR accounts by balance for Finance Overview.
+     */
+    public function getTopArAccounts(Business $business, int $limit = 5, bool $includeChildren = true): Collection
+    {
+        $businessIds = [$business->id];
+
+        if ($includeChildren && $business->parent_id === null) {
+            $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+            $businessIds = array_merge($businessIds, $childIds);
+        }
+
+        return ArCustomer::whereIn('ar_customers.business_id', $businessIds)
+            ->where('is_active', true)
+            ->whereHas('invoices', function ($q) {
+                $q->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+                    ->where('balance_due', '>', 0);
+            })
+            ->with('business')
+            ->get()
+            ->map(function ($customer) {
+                $balance = $customer->invoices()
+                    ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+                    ->where('balance_due', '>', 0)
+                    ->sum('balance_due');
+
+                $pastDue = $customer->invoices()
+                    ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+                    ->where('balance_due', '>', 0)
+                    ->where('due_date', '<', now())
+                    ->sum('balance_due');
+
+                return [
+                    'customer' => $customer,
+                    'business' => $customer->business,
+                    'balance' => (float) $balance,
+                    'past_due' => (float) $pastDue,
+                    'credit_status' => $customer->credit_status ?? ArCustomer::CREDIT_STATUS_GOOD,
+                    'on_credit_hold' => $customer->on_credit_hold ?? false,
+                ];
+            })
+            ->sortByDesc('balance')
+            ->take($limit)
+            ->values();
+    }
+
+    /**
+     * Find or create an AR customer for a buyer business.
+     *
+     * Used to link CRM accounts (Business) to AR customers for credit management.
+     */
+    public function findOrCreateForBusiness(Business $sellerBusiness, Business $buyerBusiness): ArCustomer
+    {
+        $arCustomer = ArCustomer::where('business_id', $sellerBusiness->id)
+            ->where('linked_business_id', $buyerBusiness->id)
+            ->first();
+
+        if ($arCustomer) {
+            return $arCustomer;
+        }
+
+        // Create new AR customer linked to the buyer business
+        return ArCustomer::create([
+            'business_id' => $sellerBusiness->id,
+            'linked_business_id' => $buyerBusiness->id,
+            'name' => $buyerBusiness->name,
+            'email' => $buyerBusiness->email,
+            'phone' => $buyerBusiness->phone,
+            'address_line_1' => $buyerBusiness->address_line_1,
+            'address_line_2' => $buyerBusiness->address_line_2,
+            'city' => $buyerBusiness->city,
+            'state' => $buyerBusiness->state,
+            'postal_code' => $buyerBusiness->postal_code,
+            'country' => $buyerBusiness->country ?? 'US',
+            'payment_terms' => 'Net 30',
+            'payment_terms_days' => 30,
+            'is_active' => true,
+        ]);
+    }
+
+    /**
+     * Check credit for an account (buyer business) before extending terms.
+     *
+     * This is the main entry point for Sales Suite credit enforcement.
+     *
+     * @return array{can_extend: bool, reason: string|null, ar_customer: ArCustomer|null, details: array}
+     */
+    public function checkCreditForAccount(
+        Business $sellerBusiness,
+        Business $buyerBusiness,
+        float $orderAmount = 0
+    ): array {
+        $arCustomer = ArCustomer::where('business_id', $sellerBusiness->id)
+            ->where('linked_business_id', $buyerBusiness->id)
+            ->first();
+
+        // If no AR customer exists yet, allow the order (new customer)
+        if (! $arCustomer) {
+            return [
+                'can_extend' => true,
+                'reason' => null,
+                'ar_customer' => null,
+                'details' => [
+                    'is_new_customer' => true,
+                    'buyer_name' => $buyerBusiness->name,
+                    'order_amount' => $orderAmount,
+                ],
+            ];
+        }
+
+        // Use canExtendTerms to check credit status
+        $result = $this->canExtendTerms($arCustomer, $orderAmount);
+
+        return [
+            'can_extend' => $result['can_extend'],
+            'reason' => $result['reason'],
+            'ar_customer' => $arCustomer,
+            'details' => $result['details'],
+        ];
+    }
+
+    /**
+     * Check if business is a parent (management) company.
+     */
+    public function isParentCompany(Business $business): bool
+    {
+        return $business->parent_id === null && Business::where('parent_id', $business->id)->exists();
+    }
+
+    /**
+     * Get business IDs including children for a parent.
+     *
+     * @return array<int>
+     */
+    public function getBusinessIdsWithChildren(Business $business): array
+    {
+        $ids = [$business->id];
+
+        if ($business->parent_id === null) {
+            $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+            $ids = array_merge($ids, $childIds);
+        }
+
+        return $ids;
+    }
+}

app/Services/Accounting/BankAccountService.php

@@ -0,0 +1,233 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\BankTransfer;
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+class BankAccountService
+{
+    public function __construct(
+        protected JournalEntryService $journalEntryService
+    ) {}
+
+    /**
+     * Get all bank accounts for a business (with optional children).
+     */
+    public function getAccountsForBusiness(Business $business, bool $includeChildren = false): Collection
+    {
+        $query = BankAccount::query();
+
+        if ($includeChildren && $business->isParentCompany()) {
+            $childIds = $business->divisions()->pluck('id')->toArray();
+            $businessIds = array_merge([$business->id], $childIds);
+            $query->whereIn('business_id', $businessIds);
+        } else {
+            $query->where('business_id', $business->id);
+        }
+
+        return $query->with(['glAccount', 'business'])
+            ->orderBy('is_primary', 'desc')
+            ->orderBy('name')
+            ->get();
+    }
+
+    /**
+     * Get total cash balance across all bank accounts.
+     */
+    public function getTotalCashBalance(Business $business, bool $includeChildren = false): float
+    {
+        $accounts = $this->getAccountsForBusiness($business, $includeChildren);
+
+        return $accounts->where('is_active', true)->sum('current_balance');
+    }
+
+    /**
+     * Create a new bank account.
+     */
+    public function createAccount(Business $business, array $data, User $user): BankAccount
+    {
+        // If this is the first account, make it primary
+        $existingCount = BankAccount::where('business_id', $business->id)->count();
+        if ($existingCount === 0) {
+            $data['is_primary'] = true;
+        }
+
+        // If this is set as primary, unset others
+        if (! empty($data['is_primary'])) {
+            BankAccount::where('business_id', $business->id)
+                ->update(['is_primary' => false]);
+        }
+
+        return BankAccount::create([
+            'business_id' => $business->id,
+            'name' => $data['name'],
+            'account_type' => $data['account_type'] ?? BankAccount::TYPE_CHECKING,
+            'bank_name' => $data['bank_name'] ?? null,
+            'account_number_last4' => $data['account_number_last4'] ?? null,
+            'routing_number' => $data['routing_number'] ?? null,
+            'current_balance' => $data['current_balance'] ?? 0,
+            'available_balance' => $data['available_balance'] ?? 0,
+            'gl_account_id' => $data['gl_account_id'] ?? null,
+            'currency' => $data['currency'] ?? 'USD',
+            'is_primary' => $data['is_primary'] ?? false,
+            'is_active' => $data['is_active'] ?? true,
+            'notes' => $data['notes'] ?? null,
+            'created_by_user_id' => $user->id,
+        ]);
+    }
+
+    /**
+     * Update a bank account.
+     */
+    public function updateAccount(BankAccount $account, array $data): BankAccount
+    {
+        // If this is set as primary, unset others
+        if (! empty($data['is_primary']) && ! $account->is_primary) {
+            BankAccount::where('business_id', $account->business_id)
+                ->where('id', '!=', $account->id)
+                ->update(['is_primary' => false]);
+        }
+
+        $account->update($data);
+
+        return $account->fresh();
+    }
+
+    /**
+     * Create a bank transfer.
+     */
+    public function createTransfer(Business $business, array $data, User $user): BankTransfer
+    {
+        return DB::transaction(function () use ($business, $data, $user) {
+            $transfer = BankTransfer::create([
+                'business_id' => $business->id,
+                'from_bank_account_id' => $data['from_bank_account_id'],
+                'to_bank_account_id' => $data['to_bank_account_id'],
+                'amount' => $data['amount'],
+                'transfer_date' => $data['transfer_date'],
+                'reference' => $data['reference'] ?? null,
+                'status' => BankTransfer::STATUS_PENDING,
+                'memo' => $data['memo'] ?? null,
+                'created_by_user_id' => $user->id,
+            ]);
+
+            return $transfer;
+        });
+    }
+
+    /**
+     * Complete a bank transfer (post to GL and update balances).
+     */
+    public function completeTransfer(BankTransfer $transfer, User $approver): BankTransfer
+    {
+        if (! $transfer->canBeCompleted()) {
+            throw new \Exception('Transfer cannot be completed.');
+        }
+
+        return DB::transaction(function () use ($transfer, $approver) {
+            $fromAccount = $transfer->fromAccount;
+            $toAccount = $transfer->toAccount;
+
+            // Create journal entry if GL accounts are linked
+            if ($fromAccount->gl_account_id && $toAccount->gl_account_id) {
+                $journalEntry = $this->journalEntryService->createEntry(
+                    $transfer->business,
+                    [
+                        'entry_date' => $transfer->transfer_date,
+                        'memo' => "Bank transfer: {$fromAccount->name} to {$toAccount->name}".
+                            ($transfer->reference ? " (Ref: {$transfer->reference})" : ''),
+                        'source_type' => 'bank_transfer',
+                        'source_id' => $transfer->id,
+                    ],
+                    [
+                        [
+                            'gl_account_id' => $toAccount->gl_account_id,
+                            'debit' => $transfer->amount,
+                            'credit' => 0,
+                            'description' => "Transfer from {$fromAccount->name}",
+                        ],
+                        [
+                            'gl_account_id' => $fromAccount->gl_account_id,
+                            'debit' => 0,
+                            'credit' => $transfer->amount,
+                            'description' => "Transfer to {$toAccount->name}",
+                        ],
+                    ],
+                    $approver
+                );
+
+                $transfer->journal_entry_id = $journalEntry->id;
+            }
+
+            // Update account balances
+            $fromAccount->updateBalance($transfer->amount, 'subtract');
+            $toAccount->updateBalance($transfer->amount, 'add');
+
+            // Mark transfer as completed
+            $transfer->status = BankTransfer::STATUS_COMPLETED;
+            $transfer->approved_by_user_id = $approver->id;
+            $transfer->approved_at = now();
+            $transfer->save();
+
+            return $transfer;
+        });
+    }
+
+    /**
+     * Cancel a pending transfer.
+     */
+    public function cancelTransfer(BankTransfer $transfer): BankTransfer
+    {
+        if (! $transfer->isPending()) {
+            throw new \Exception('Only pending transfers can be cancelled.');
+        }
+
+        $transfer->status = BankTransfer::STATUS_CANCELLED;
+        $transfer->save();
+
+        return $transfer;
+    }
+
+    /**
+     * Get transfers for a business.
+     */
+    public function getTransfersForBusiness(Business $business, array $filters = []): Collection
+    {
+        $query = BankTransfer::where('business_id', $business->id)
+            ->with(['fromAccount', 'toAccount', 'createdBy', 'approvedBy']);
+
+        if (! empty($filters['status'])) {
+            $query->where('status', $filters['status']);
+        }
+
+        if (! empty($filters['from_date'])) {
+            $query->where('transfer_date', '>=', $filters['from_date']);
+        }
+
+        if (! empty($filters['to_date'])) {
+            $query->where('transfer_date', '<=', $filters['to_date']);
+        }
+
+        return $query->orderBy('transfer_date', 'desc')
+            ->orderBy('created_at', 'desc')
+            ->get();
+    }
+
+    /**
+     * Get primary bank account for a business.
+     */
+    public function getPrimaryAccount(Business $business): ?BankAccount
+    {
+        return BankAccount::where('business_id', $business->id)
+            ->where('is_primary', true)
+            ->where('is_active', true)
+            ->first();
+    }
+}

app/Services/Accounting/BankReconciliationService.php

@@ -0,0 +1,382 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Accounting\ApPayment;
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\BankMatchRule;
+use App\Models\Accounting\JournalEntry;
+use App\Models\Accounting\PlaidAccount;
+use App\Models\Accounting\PlaidTransaction;
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+class BankReconciliationService
+{
+    /**
+     * Get unmatched transactions for a bank account.
+     */
+    public function getUnmatchedTransactions(
+        BankAccount $bankAccount,
+        ?\DateTime $startDate = null,
+        ?\DateTime $endDate = null,
+        int $limit = 100
+    ): Collection {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return collect();
+        }
+
+        $query = PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+            ->unmatched()
+            ->notPending()
+            ->orderBy('date', 'desc');
+
+        if ($startDate) {
+            $query->where('date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('date', '<=', $endDate);
+        }
+
+        return $query->limit($limit)->get();
+    }
+
+    /**
+     * Get proposed auto-match transactions for a bank account.
+     */
+    public function getProposedAutoMatches(BankAccount $bankAccount): Collection
+    {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return collect();
+        }
+
+        return PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+            ->proposedAuto()
+            ->notPending()
+            ->with('matchedByRule')
+            ->orderBy('date', 'desc')
+            ->get();
+    }
+
+    /**
+     * Get all transactions needing review for a bank account.
+     */
+    public function getTransactionsNeedingReview(BankAccount $bankAccount): Collection
+    {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return collect();
+        }
+
+        return PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+            ->needsReview()
+            ->notPending()
+            ->with('matchedByRule')
+            ->orderBy('date', 'desc')
+            ->get();
+    }
+
+    /**
+     * Get matched transactions for a bank account.
+     */
+    public function getMatchedTransactions(
+        BankAccount $bankAccount,
+        ?\DateTime $startDate = null,
+        ?\DateTime $endDate = null,
+        int $limit = 100
+    ): Collection {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return collect();
+        }
+
+        $query = PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+            ->matched()
+            ->with(['journalEntry', 'apPayment', 'matchedByUser'])
+            ->orderBy('date', 'desc');
+
+        if ($startDate) {
+            $query->where('date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('date', '<=', $endDate);
+        }
+
+        return $query->limit($limit)->get();
+    }
+
+    /**
+     * Match a transaction to an AP payment.
+     */
+    public function matchToApPayment(
+        PlaidTransaction $transaction,
+        ApPayment $payment,
+        User $user
+    ): PlaidTransaction {
+        return DB::transaction(function () use ($transaction, $payment, $user) {
+            $transaction->matchToApPayment($payment, $user);
+
+            // Learn from this match
+            if ($transaction->plaidAccount?->bankAccount) {
+                BankMatchRule::learnFromMatch(
+                    $transaction,
+                    $transaction->plaidAccount->bankAccount,
+                    BankMatchRule::TARGET_AP_PAYMENT,
+                    $payment->id
+                );
+            }
+
+            return $transaction->fresh();
+        });
+    }
+
+    /**
+     * Match a transaction to a journal entry.
+     */
+    public function matchToJournalEntry(
+        PlaidTransaction $transaction,
+        JournalEntry $entry,
+        User $user
+    ): PlaidTransaction {
+        return DB::transaction(function () use ($transaction, $entry, $user) {
+            $transaction->matchToJournalEntry($entry, $user);
+
+            // Learn from this match
+            if ($transaction->plaidAccount?->bankAccount) {
+                BankMatchRule::learnFromMatch(
+                    $transaction,
+                    $transaction->plaidAccount->bankAccount,
+                    BankMatchRule::TARGET_JOURNAL_ENTRY,
+                    $entry->id
+                );
+            }
+
+            return $transaction->fresh();
+        });
+    }
+
+    /**
+     * Run auto-matching on unmatched transactions.
+     */
+    public function runAutoMatching(BankAccount $bankAccount): int
+    {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return 0;
+        }
+
+        $rules = BankMatchRule::where('bank_account_id', $bankAccount->id)
+            ->autoEnabled()
+            ->get();
+
+        if ($rules->isEmpty()) {
+            return 0;
+        }
+
+        $transactions = PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+            ->unmatched()
+            ->notPending()
+            ->get();
+
+        $matched = 0;
+        foreach ($transactions as $transaction) {
+            foreach ($rules as $rule) {
+                if ($rule->matchesTransaction($transaction)) {
+                    $transaction->proposeAutoMatch($rule);
+                    $matched++;
+                    break; // Only one rule per transaction
+                }
+            }
+        }
+
+        return $matched;
+    }
+
+    /**
+     * Confirm selected auto-matches.
+     */
+    public function confirmAutoMatches(array $transactionIds, User $user): int
+    {
+        $confirmed = 0;
+
+        DB::transaction(function () use ($transactionIds, $user, &$confirmed) {
+            $transactions = PlaidTransaction::whereIn('id', $transactionIds)
+                ->proposedAuto()
+                ->get();
+
+            foreach ($transactions as $transaction) {
+                $transaction->confirmAutoMatch($user);
+                $confirmed++;
+            }
+        });
+
+        return $confirmed;
+    }
+
+    /**
+     * Reject selected auto-matches.
+     */
+    public function rejectAutoMatches(array $transactionIds, User $user): int
+    {
+        $rejected = 0;
+
+        DB::transaction(function () use ($transactionIds, $user, &$rejected) {
+            $transactions = PlaidTransaction::whereIn('id', $transactionIds)
+                ->proposedAuto()
+                ->get();
+
+            foreach ($transactions as $transaction) {
+                $transaction->rejectAutoMatch($user);
+                $rejected++;
+            }
+        });
+
+        return $rejected;
+    }
+
+    /**
+     * Ignore selected transactions.
+     */
+    public function ignoreTransactions(array $transactionIds): int
+    {
+        return PlaidTransaction::whereIn('id', $transactionIds)
+            ->whereIn('status', [PlaidTransaction::STATUS_UNMATCHED, PlaidTransaction::STATUS_PROPOSED_AUTO])
+            ->update(['status' => PlaidTransaction::STATUS_IGNORED]);
+    }
+
+    /**
+     * Get match rules for a bank account.
+     */
+    public function getMatchRules(BankAccount $bankAccount): Collection
+    {
+        return BankMatchRule::where('bank_account_id', $bankAccount->id)
+            ->with('targetGlAccount')
+            ->orderBy('training_count', 'desc')
+            ->get();
+    }
+
+    /**
+     * Get rules eligible for auto-enable.
+     */
+    public function getEligibleRules(BankAccount $bankAccount): Collection
+    {
+        return BankMatchRule::where('bank_account_id', $bankAccount->id)
+            ->eligibleForAutoEnable()
+            ->orderBy('training_count', 'desc')
+            ->get();
+    }
+
+    /**
+     * Toggle auto-enable for a rule.
+     */
+    public function toggleRuleAutoEnable(BankMatchRule $rule, bool $enabled): void
+    {
+        if ($enabled && $rule->training_count < BankMatchRule::MIN_TRAINING_COUNT) {
+            throw new \Exception('Rule must have at least '.BankMatchRule::MIN_TRAINING_COUNT.' training matches to enable auto-matching.');
+        }
+
+        $rule->update(['auto_enabled' => $enabled]);
+    }
+
+    /**
+     * Get reconciliation summary for a bank account.
+     */
+    public function getReconciliationSummary(BankAccount $bankAccount): array
+    {
+        $plaidAccount = PlaidAccount::where('bank_account_id', $bankAccount->id)->first();
+
+        if (! $plaidAccount) {
+            return [
+                'has_plaid' => false,
+                'plaid_balance' => null,
+                'gl_balance' => $this->getGlBalance($bankAccount),
+                'unmatched_count' => 0,
+                'proposed_count' => 0,
+                'matched_count' => 0,
+                'difference' => null,
+            ];
+        }
+
+        $glBalance = $this->getGlBalance($bankAccount);
+        $plaidBalance = (float) $plaidAccount->current_balance;
+
+        return [
+            'has_plaid' => true,
+            'plaid_balance' => $plaidBalance,
+            'gl_balance' => $glBalance,
+            'difference' => $plaidBalance - $glBalance,
+            'unmatched_count' => PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+                ->unmatched()->notPending()->count(),
+            'proposed_count' => PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+                ->proposedAuto()->notPending()->count(),
+            'matched_count' => PlaidTransaction::where('plaid_account_id', $plaidAccount->id)
+                ->matched()->count(),
+            'last_synced_at' => $plaidAccount->last_synced_at,
+        ];
+    }
+
+    /**
+     * Get GL balance for a bank account.
+     */
+    protected function getGlBalance(BankAccount $bankAccount): float
+    {
+        if (! $bankAccount->gl_account_id) {
+            return (float) $bankAccount->current_balance;
+        }
+
+        // Calculate from journal entries
+        // This would use the JournalEntry service to get the GL account balance
+        // For now, return the cached balance
+        return (float) $bankAccount->current_balance;
+    }
+
+    /**
+     * Find potential matches for a transaction.
+     */
+    public function findPotentialMatches(PlaidTransaction $transaction, Business $business): array
+    {
+        $matches = [
+            'ap_payments' => collect(),
+            'journal_entries' => collect(),
+        ];
+
+        $amount = $transaction->absolute_amount;
+        $tolerance = 0.50;
+
+        // Find AP payments with similar amounts (for debits)
+        if ($transaction->is_debit) {
+            $matches['ap_payments'] = ApPayment::where('business_id', $business->id)
+                ->whereBetween('amount', [$amount - $tolerance, $amount + $tolerance])
+                ->where('payment_date', '>=', $transaction->date->copy()->subDays(5))
+                ->where('payment_date', '<=', $transaction->date->copy()->addDays(5))
+                ->whereDoesntHave('plaidTransactions')
+                ->with('bill.vendor')
+                ->limit(10)
+                ->get();
+        }
+
+        // Find journal entries with similar amounts
+        $matches['journal_entries'] = JournalEntry::where('business_id', $business->id)
+            ->where('entry_date', '>=', $transaction->date->copy()->subDays(5))
+            ->where('entry_date', '<=', $transaction->date->copy()->addDays(5))
+            ->whereHas('lines', function ($query) use ($amount, $tolerance) {
+                $query->whereBetween('debit', [$amount - $tolerance, $amount + $tolerance])
+                    ->orWhereBetween('credit', [$amount - $tolerance, $amount + $tolerance]);
+            })
+            ->limit(10)
+            ->get();
+
+        return $matches;
+    }
+}

app/Services/Accounting/BillService.php

@@ -6,12 +6,17 @@ use App\Models\Accounting\ApBill;
 use App\Models\Accounting\ApBillItem;
 use App\Models\PurchaseOrder;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
 
 /**
  * Service for managing AP Bills.
  */
 class BillService
 {
+    public function __construct(
+        protected ?JournalEntryService $journalEntryService = null
+    ) {}
+
     /**
      * Create a bill from a Purchase Order.
      */
@@ -138,6 +143,10 @@ class BillService
 
     /**
      * Approve a bill for payment.
+     *
+     * Creates a journal entry:
+     *   DR: Expense accounts (from bill items)
+     *   CR: Accounts Payable
      */
     public function approveBill(ApBill $bill, ?int $approverId = null): ApBill
     {
@@ -145,13 +154,26 @@ class BillService
             throw new \InvalidArgumentException("Bill {$bill->bill_number} cannot be approved from status: {$bill->status}");
         }
 
-        $bill->update([
-            'status' => ApBill::STATUS_APPROVED,
-            'approved_by_user_id' => $approverId ?? auth()->id(),
-            'approved_at' => now(),
-        ]);
+        return DB::transaction(function () use ($bill, $approverId) {
+            $bill->update([
+                'status' => ApBill::STATUS_APPROVED,
+                'approved_by_user_id' => $approverId ?? auth()->id(),
+                'approved_at' => now(),
+            ]);
 
-        return $bill->fresh();
+            // Create journal entry for the approved bill
+            if ($this->journalEntryService) {
+                try {
+                    $bill->load('items.glAccount', 'vendor');
+                    $this->journalEntryService->createBillApprovalEntry($bill);
+                } catch (\Exception $e) {
+                    Log::error("Failed to create JE for bill {$bill->bill_number}: ".$e->getMessage());
+                    // Don't fail the approval if JE creation fails
+                }
+            }
+
+            return $bill->fresh();
+        });
     }
 
     /**

app/Services/Accounting/FinanceAnalyticsService.php

@@ -5,6 +5,8 @@ namespace App\Services\Accounting;
 use App\Models\Accounting\ApBill;
 use App\Models\Accounting\ApPayment;
 use App\Models\Accounting\ApVendor;
+use App\Models\Accounting\ArCustomer;
+use App\Models\Accounting\ArInvoice;
 use App\Models\Business;
 use Illuminate\Support\Collection;
 
@@ -169,6 +171,7 @@ class FinanceAnalyticsService
 
     /**
      * Get divisional rollup (for parent company only).
+     * Includes both AP and AR metrics for each division.
      */
     public function getDivisionRollup(Business $business): Collection
     {
@@ -180,11 +183,12 @@ class FinanceAnalyticsService
         $yearStart = now()->startOfYear();
 
         return $children->map(function ($child) use ($yearStart) {
-            $outstanding = ApBill::where('business_id', $child->id)
+            // AP Metrics
+            $apOutstanding = ApBill::where('business_id', $child->id)
                 ->whereIn('status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
                 ->sum('balance_due');
 
-            $overdue = ApBill::where('business_id', $child->id)
+            $apOverdue = ApBill::where('business_id', $child->id)
                 ->whereIn('status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
                 ->where('due_date', '<', now())
                 ->sum('balance_due');
@@ -198,12 +202,43 @@ class FinanceAnalyticsService
                 ->whereIn('status', [ApBill::STATUS_DRAFT, ApBill::STATUS_PENDING])
                 ->count();
 
+            // AR Metrics
+            $arTotal = ArInvoice::where('business_id', $child->id)
+                ->whereIn('status', [ArInvoice::STATUS_SENT, ArInvoice::STATUS_PARTIAL, ArInvoice::STATUS_OVERDUE])
+                ->sum('balance_due');
+
+            $arOverdue = ArInvoice::where('business_id', $child->id)
+                ->whereIn('status', [ArInvoice::STATUS_SENT, ArInvoice::STATUS_PARTIAL, ArInvoice::STATUS_OVERDUE])
+                ->where('due_date', '<', now())
+                ->sum('balance_due');
+
+            // Count at-risk customers (overdue or on credit hold)
+            $atRiskCustomers = ArCustomer::where('business_id', $child->id)
+                ->where(function ($query) {
+                    $query->where('on_credit_hold', true)
+                        ->orWhereHas('invoices', function ($q) {
+                            $q->whereIn('status', [ArInvoice::STATUS_SENT, ArInvoice::STATUS_PARTIAL, ArInvoice::STATUS_OVERDUE])
+                                ->where('due_date', '<', now());
+                        });
+                })
+                ->count();
+
+            $onHoldCustomers = ArCustomer::where('business_id', $child->id)
+                ->where('on_credit_hold', true)
+                ->count();
+
             return [
                 'division' => $child,
-                'ap_outstanding' => (float) $outstanding,
-                'ap_overdue' => (float) $overdue,
+                // AP
+                'ap_outstanding' => (float) $apOutstanding,
+                'ap_overdue' => (float) $apOverdue,
                 'ytd_payments' => (float) $ytdPayments,
                 'pending_approval' => $pendingApproval,
+                // AR
+                'ar_total' => (float) $arTotal,
+                'ar_overdue' => (float) $arOverdue,
+                'ar_at_risk' => $atRiskCustomers,
+                'ar_on_hold' => $onHoldCustomers,
             ];
         })->sortByDesc('ap_outstanding')->values();
     }

app/Services/Accounting/InventoryValuationService.php

@@ -0,0 +1,300 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Business;
+use App\Models\InventoryItem;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * Calculates inventory valuation across businesses for Management Suite.
+ * Read-only service - no inventory modifications.
+ */
+class InventoryValuationService
+{
+    /**
+     * Get comprehensive inventory valuation summary.
+     */
+    public function getValuationSummary(array $businessIds): array
+    {
+        $items = InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->inStock()
+            ->get();
+
+        $totalValue = $items->sum(fn ($item) => $item->total_cost);
+        $totalItems = $items->count();
+        $totalQuantity = $items->sum('quantity_on_hand');
+
+        return [
+            'total_value' => (float) $totalValue,
+            'total_items' => $totalItems,
+            'total_quantity' => (float) $totalQuantity,
+            'avg_value_per_item' => $totalItems > 0 ? $totalValue / $totalItems : 0,
+        ];
+    }
+
+    /**
+     * Get valuation breakdown by item type.
+     */
+    public function getValuationByType(array $businessIds): Collection
+    {
+        return InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->select(
+                'item_type',
+                DB::raw('COUNT(*) as item_count'),
+                DB::raw('SUM(quantity_on_hand) as total_quantity'),
+                DB::raw('SUM(quantity_on_hand * COALESCE(unit_cost, 0)) as total_value'),
+                DB::raw('AVG(unit_cost) as avg_unit_cost')
+            )
+            ->groupBy('item_type')
+            ->orderByDesc('total_value')
+            ->get()
+            ->map(function ($row) {
+                return [
+                    'item_type' => $row->item_type,
+                    'item_type_label' => $this->getItemTypeLabel($row->item_type),
+                    'item_count' => (int) $row->item_count,
+                    'total_quantity' => (float) $row->total_quantity,
+                    'total_value' => (float) $row->total_value,
+                    'avg_unit_cost' => (float) $row->avg_unit_cost,
+                ];
+            });
+    }
+
+    /**
+     * Get valuation breakdown by division/business.
+     */
+    public function getValuationByDivision(array $businessIds): Collection
+    {
+        return InventoryItem::whereIn('inventory_items.business_id', $businessIds)
+            ->join('businesses', 'inventory_items.business_id', '=', 'businesses.id')
+            ->active()
+            ->select(
+                'businesses.id as business_id',
+                'businesses.name as business_name',
+                DB::raw('COUNT(*) as item_count'),
+                DB::raw('SUM(inventory_items.quantity_on_hand) as total_quantity'),
+                DB::raw('SUM(inventory_items.quantity_on_hand * COALESCE(inventory_items.unit_cost, 0)) as total_value')
+            )
+            ->groupBy('businesses.id', 'businesses.name')
+            ->orderByDesc('total_value')
+            ->get()
+            ->map(function ($row) {
+                return [
+                    'business_id' => $row->business_id,
+                    'business_name' => $row->business_name,
+                    'item_count' => (int) $row->item_count,
+                    'total_quantity' => (float) $row->total_quantity,
+                    'total_value' => (float) $row->total_value,
+                ];
+            });
+    }
+
+    /**
+     * Get valuation breakdown by category.
+     */
+    public function getValuationByCategory(array $businessIds): Collection
+    {
+        return InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->whereNotNull('category')
+            ->select(
+                'category',
+                DB::raw('COUNT(*) as item_count'),
+                DB::raw('SUM(quantity_on_hand) as total_quantity'),
+                DB::raw('SUM(quantity_on_hand * COALESCE(unit_cost, 0)) as total_value'),
+                DB::raw('AVG(unit_cost) as avg_unit_cost')
+            )
+            ->groupBy('category')
+            ->orderByDesc('total_value')
+            ->get()
+            ->map(function ($row) {
+                return [
+                    'category' => $row->category,
+                    'item_count' => (int) $row->item_count,
+                    'total_quantity' => (float) $row->total_quantity,
+                    'total_value' => (float) $row->total_value,
+                    'avg_unit_cost' => (float) $row->avg_unit_cost,
+                ];
+            });
+    }
+
+    /**
+     * Get valuation breakdown by location.
+     */
+    public function getValuationByLocation(array $businessIds): Collection
+    {
+        return InventoryItem::whereIn('inventory_items.business_id', $businessIds)
+            ->leftJoin('locations', 'inventory_items.location_id', '=', 'locations.id')
+            ->active()
+            ->select(
+                'locations.id as location_id',
+                DB::raw("COALESCE(locations.name, 'No Location') as location_name"),
+                DB::raw('COUNT(*) as item_count'),
+                DB::raw('SUM(inventory_items.quantity_on_hand) as total_quantity'),
+                DB::raw('SUM(inventory_items.quantity_on_hand * COALESCE(inventory_items.unit_cost, 0)) as total_value')
+            )
+            ->groupBy('locations.id', 'locations.name')
+            ->orderByDesc('total_value')
+            ->get()
+            ->map(function ($row) {
+                return [
+                    'location_id' => $row->location_id,
+                    'location_name' => $row->location_name,
+                    'item_count' => (int) $row->item_count,
+                    'total_quantity' => (float) $row->total_quantity,
+                    'total_value' => (float) $row->total_value,
+                ];
+            });
+    }
+
+    /**
+     * Get top inventory items by value.
+     */
+    public function getTopItemsByValue(array $businessIds, int $limit = 10): Collection
+    {
+        return InventoryItem::whereIn('inventory_items.business_id', $businessIds)
+            ->join('businesses', 'inventory_items.business_id', '=', 'businesses.id')
+            ->leftJoin('products', 'inventory_items.product_id', '=', 'products.id')
+            ->active()
+            ->inStock()
+            ->whereNotNull('inventory_items.unit_cost')
+            ->where('inventory_items.unit_cost', '>', 0)
+            ->select(
+                'inventory_items.*',
+                'businesses.name as business_name',
+                'products.name as product_name',
+                'products.sku as product_sku',
+                DB::raw('(inventory_items.quantity_on_hand * inventory_items.unit_cost) as total_value')
+            )
+            ->orderByDesc(DB::raw('inventory_items.quantity_on_hand * inventory_items.unit_cost'))
+            ->limit($limit)
+            ->get()
+            ->map(function ($item) {
+                return [
+                    'id' => $item->id,
+                    'name' => $item->name,
+                    'sku' => $item->sku ?? $item->product_sku,
+                    'product_name' => $item->product_name,
+                    'business_name' => $item->business_name,
+                    'item_type' => $item->item_type,
+                    'item_type_label' => $this->getItemTypeLabel($item->item_type),
+                    'category' => $item->category,
+                    'quantity_on_hand' => (float) $item->quantity_on_hand,
+                    'unit_of_measure' => $item->unit_of_measure,
+                    'unit_cost' => (float) $item->unit_cost,
+                    'total_value' => (float) $item->total_value,
+                ];
+            });
+    }
+
+    /**
+     * Get inventory aging (based on received date).
+     */
+    public function getInventoryAging(array $businessIds): array
+    {
+        $now = now();
+
+        $aging = [
+            '0-30' => ['label' => '0-30 Days', 'count' => 0, 'value' => 0],
+            '31-60' => ['label' => '31-60 Days', 'count' => 0, 'value' => 0],
+            '61-90' => ['label' => '61-90 Days', 'count' => 0, 'value' => 0],
+            '91-180' => ['label' => '91-180 Days', 'count' => 0, 'value' => 0],
+            '180+' => ['label' => '180+ Days', 'count' => 0, 'value' => 0],
+            'no_date' => ['label' => 'No Date', 'count' => 0, 'value' => 0],
+        ];
+
+        $items = InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->inStock()
+            ->get();
+
+        foreach ($items as $item) {
+            $value = $item->total_cost;
+
+            if (! $item->received_date) {
+                $aging['no_date']['count']++;
+                $aging['no_date']['value'] += $value;
+
+                continue;
+            }
+
+            $days = $item->received_date->diffInDays($now);
+
+            if ($days <= 30) {
+                $aging['0-30']['count']++;
+                $aging['0-30']['value'] += $value;
+            } elseif ($days <= 60) {
+                $aging['31-60']['count']++;
+                $aging['31-60']['value'] += $value;
+            } elseif ($days <= 90) {
+                $aging['61-90']['count']++;
+                $aging['61-90']['value'] += $value;
+            } elseif ($days <= 180) {
+                $aging['91-180']['count']++;
+                $aging['91-180']['value'] += $value;
+            } else {
+                $aging['180+']['count']++;
+                $aging['180+']['value'] += $value;
+            }
+        }
+
+        return $aging;
+    }
+
+    /**
+     * Get inventory at risk (quarantined, expiring, expired).
+     */
+    public function getInventoryAtRisk(array $businessIds): array
+    {
+        $quarantined = InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->quarantined()
+            ->get();
+
+        $expiringSoon = InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->expiringSoon(30)
+            ->get();
+
+        $expired = InventoryItem::whereIn('business_id', $businessIds)
+            ->active()
+            ->expired()
+            ->get();
+
+        return [
+            'quarantined' => [
+                'count' => $quarantined->count(),
+                'value' => (float) $quarantined->sum(fn ($item) => $item->total_cost),
+            ],
+            'expiring_soon' => [
+                'count' => $expiringSoon->count(),
+                'value' => (float) $expiringSoon->sum(fn ($item) => $item->total_cost),
+            ],
+            'expired' => [
+                'count' => $expired->count(),
+                'value' => (float) $expired->sum(fn ($item) => $item->total_cost),
+            ],
+        ];
+    }
+
+    /**
+     * Get human-readable item type label.
+     */
+    protected function getItemTypeLabel(string $type): string
+    {
+        return match ($type) {
+            'raw_material' => 'Raw Materials',
+            'work_in_progress' => 'Work in Progress',
+            'finished_good' => 'Finished Goods',
+            'packaging' => 'Packaging',
+            'other' => 'Other',
+            default => ucfirst(str_replace('_', ' ', $type)),
+        };
+    }
+}

app/Services/Accounting/JournalEntryService.php

@@ -0,0 +1,554 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ApPayment;
+use App\Models\Accounting\GlAccount;
+use App\Models\Accounting\JournalEntry;
+use App\Models\Accounting\JournalEntryLine;
+use App\Models\Business;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * Service for creating and managing Journal Entries.
+ *
+ * Handles automatic JE creation for:
+ * - Bill approvals (DR Expense, CR Accounts Payable)
+ * - Payments (DR Accounts Payable, CR Cash)
+ * - Inter-company transactions (Due To / Due From)
+ */
+class JournalEntryService
+{
+    /**
+     * Create a journal entry for an approved bill.
+     *
+     * DR: Expense accounts (from bill line items)
+     * CR: Accounts Payable
+     */
+    public function createBillApprovalEntry(ApBill $bill): JournalEntry
+    {
+        return DB::transaction(function () use ($bill) {
+            $entry = JournalEntry::create([
+                'business_id' => $bill->business_id,
+                'entry_number' => JournalEntry::generateEntryNumber($bill->business_id),
+                'entry_date' => $bill->bill_date,
+                'description' => "Bill {$bill->bill_number} - {$bill->vendor->name}",
+                'reference' => $bill->vendor_invoice_number,
+                'source_type' => JournalEntry::SOURCE_AP_BILL,
+                'source_id' => $bill->id,
+                'status' => JournalEntry::STATUS_POSTED,
+                'is_inter_company' => false,
+                'is_auto_generated' => true,
+                'created_by' => auth()->id(),
+                'posted_by' => auth()->id(),
+                'posted_at' => now(),
+            ]);
+
+            $lineOrder = 1;
+
+            // Get or create AP account
+            $apAccount = $this->getOrCreateSystemAccount(
+                $bill->business_id,
+                'accounts_payable',
+                '2000',
+                'Accounts Payable',
+                GlAccount::TYPE_LIABILITY
+            );
+
+            // Debit expense accounts from bill items
+            foreach ($bill->items as $item) {
+                if ($item->gl_account_id && bccomp((string) $item->line_total, '0', 2) > 0) {
+                    JournalEntryLine::create([
+                        'journal_entry_id' => $entry->id,
+                        'gl_account_id' => $item->gl_account_id,
+                        'department_id' => $item->department_id,
+                        'description' => $item->description,
+                        'debit_amount' => $item->line_total,
+                        'credit_amount' => 0,
+                        'line_order' => $lineOrder++,
+                    ]);
+                }
+            }
+
+            // Add tax as separate debit if applicable
+            if (bccomp((string) $bill->tax_amount, '0', 2) > 0) {
+                $taxAccount = $this->getOrCreateSystemAccount(
+                    $bill->business_id,
+                    'tax_payable',
+                    '2100',
+                    'Sales Tax Payable',
+                    GlAccount::TYPE_LIABILITY
+                );
+
+                JournalEntryLine::create([
+                    'journal_entry_id' => $entry->id,
+                    'gl_account_id' => $taxAccount->id,
+                    'department_id' => null,
+                    'description' => 'Sales Tax',
+                    'debit_amount' => $bill->tax_amount,
+                    'credit_amount' => 0,
+                    'line_order' => $lineOrder++,
+                ]);
+            }
+
+            // Credit Accounts Payable for total
+            JournalEntryLine::create([
+                'journal_entry_id' => $entry->id,
+                'gl_account_id' => $apAccount->id,
+                'department_id' => null,
+                'description' => "AP - {$bill->vendor->name}",
+                'debit_amount' => 0,
+                'credit_amount' => $bill->total,
+                'line_order' => $lineOrder,
+            ]);
+
+            // Link the entry to the bill
+            $bill->update(['journal_entry_id' => $entry->id]);
+
+            return $entry->load('lines.glAccount');
+        });
+    }
+
+    /**
+     * Create journal entries for a payment.
+     *
+     * For same-business payment:
+     *   DR: Accounts Payable
+     *   CR: Cash/Bank
+     *
+     * For parent-pays-child (inter-company):
+     *   Parent JE:
+     *     DR: Inter-Company Due From (Child)
+     *     CR: Cash/Bank
+     *   Child JE:
+     *     DR: Accounts Payable
+     *     CR: Inter-Company Due To (Parent)
+     */
+    public function createPaymentEntry(ApPayment $payment): array
+    {
+        return DB::transaction(function () use ($payment) {
+            $entries = [];
+            $payingBusiness = $payment->business;
+
+            // Group applications by bill's business
+            $applicationsByBusiness = $payment->applications->groupBy(function ($app) {
+                return $app->bill->business_id;
+            });
+
+            foreach ($applicationsByBusiness as $billBusinessId => $applications) {
+                $billBusiness = Business::find($billBusinessId);
+                $totalAmount = $applications->sum('amount_applied');
+                $totalDiscount = $applications->sum('discount_taken');
+
+                $isInterCompany = $billBusinessId !== $payingBusiness->id;
+
+                if ($isInterCompany) {
+                    // Inter-company payment: parent paying for child
+                    $entries = array_merge(
+                        $entries,
+                        $this->createInterCompanyPaymentEntries(
+                            $payment,
+                            $payingBusiness,
+                            $billBusiness,
+                            (float) $totalAmount,
+                            (float) $totalDiscount,
+                            $applications
+                        )
+                    );
+                } else {
+                    // Same-business payment
+                    $entry = $this->createSameBusinessPaymentEntry(
+                        $payment,
+                        (float) $totalAmount,
+                        (float) $totalDiscount,
+                        $applications
+                    );
+                    $entries[] = $entry;
+                }
+            }
+
+            // Link primary entry to payment
+            if (! empty($entries)) {
+                $payment->update(['journal_entry_id' => $entries[0]->id]);
+            }
+
+            return $entries;
+        });
+    }
+
+    /**
+     * Create a payment JE for same-business transaction.
+     */
+    protected function createSameBusinessPaymentEntry(
+        ApPayment $payment,
+        float $amount,
+        float $discount,
+        $applications
+    ): JournalEntry {
+        $entry = JournalEntry::create([
+            'business_id' => $payment->business_id,
+            'entry_number' => JournalEntry::generateEntryNumber($payment->business_id),
+            'entry_date' => $payment->payment_date,
+            'description' => "Payment {$payment->payment_number}",
+            'reference' => $payment->reference_number,
+            'source_type' => JournalEntry::SOURCE_AP_PAYMENT,
+            'source_id' => $payment->id,
+            'status' => JournalEntry::STATUS_POSTED,
+            'is_inter_company' => false,
+            'is_auto_generated' => true,
+            'created_by' => auth()->id(),
+            'posted_by' => auth()->id(),
+            'posted_at' => now(),
+        ]);
+
+        $lineOrder = 1;
+
+        // Get system accounts
+        $apAccount = $this->getOrCreateSystemAccount(
+            $payment->business_id,
+            'accounts_payable',
+            '2000',
+            'Accounts Payable',
+            GlAccount::TYPE_LIABILITY
+        );
+
+        $cashAccount = $this->getOrCreateCashAccount($payment);
+
+        // Debit AP for total paid (amount + discount)
+        JournalEntryLine::create([
+            'journal_entry_id' => $entry->id,
+            'gl_account_id' => $apAccount->id,
+            'department_id' => null,
+            'description' => 'Reduce AP',
+            'debit_amount' => bcadd((string) $amount, (string) $discount, 2),
+            'credit_amount' => 0,
+            'line_order' => $lineOrder++,
+        ]);
+
+        // Credit Cash for actual payment
+        JournalEntryLine::create([
+            'journal_entry_id' => $entry->id,
+            'gl_account_id' => $cashAccount->id,
+            'department_id' => null,
+            'description' => "Payment - {$payment->payment_method}",
+            'debit_amount' => 0,
+            'credit_amount' => $amount,
+            'line_order' => $lineOrder++,
+        ]);
+
+        // If discount taken, credit discount income
+        if (bccomp((string) $discount, '0', 2) > 0) {
+            $discountAccount = $this->getOrCreateSystemAccount(
+                $payment->business_id,
+                'purchase_discounts',
+                '4900',
+                'Purchase Discounts',
+                GlAccount::TYPE_REVENUE
+            );
+
+            JournalEntryLine::create([
+                'journal_entry_id' => $entry->id,
+                'gl_account_id' => $discountAccount->id,
+                'department_id' => null,
+                'description' => 'Early payment discount',
+                'debit_amount' => 0,
+                'credit_amount' => $discount,
+                'line_order' => $lineOrder,
+            ]);
+        }
+
+        return $entry->load('lines.glAccount');
+    }
+
+    /**
+     * Create inter-company payment entries (parent pays for child).
+     *
+     * Returns two JournalEntry objects:
+     * 1. Parent entry: DR Due From Child, CR Cash
+     * 2. Child entry: DR AP, CR Due To Parent
+     */
+    protected function createInterCompanyPaymentEntries(
+        ApPayment $payment,
+        Business $parentBusiness,
+        Business $childBusiness,
+        float $amount,
+        float $discount,
+        $applications
+    ): array {
+        $entries = [];
+
+        // Get inter-company accounts
+        $parentDueFrom = $this->getOrCreateInterCompanyAccount(
+            $parentBusiness->id,
+            $childBusiness,
+            'due_from'
+        );
+
+        $childDueTo = $this->getOrCreateInterCompanyAccount(
+            $childBusiness->id,
+            $parentBusiness,
+            'due_to'
+        );
+
+        $parentCash = $this->getOrCreateCashAccount($payment);
+
+        $childAp = $this->getOrCreateSystemAccount(
+            $childBusiness->id,
+            'accounts_payable',
+            '2000',
+            'Accounts Payable',
+            GlAccount::TYPE_LIABILITY
+        );
+
+        // Parent entry: DR Due From Child, CR Cash
+        $parentEntry = JournalEntry::create([
+            'business_id' => $parentBusiness->id,
+            'entry_number' => JournalEntry::generateEntryNumber($parentBusiness->id),
+            'entry_date' => $payment->payment_date,
+            'description' => "IC Payment {$payment->payment_number} for {$childBusiness->name}",
+            'reference' => $payment->reference_number,
+            'source_type' => JournalEntry::SOURCE_INTER_COMPANY,
+            'source_id' => $payment->id,
+            'status' => JournalEntry::STATUS_POSTED,
+            'is_inter_company' => true,
+            'is_auto_generated' => true,
+            'created_by' => auth()->id(),
+            'posted_by' => auth()->id(),
+            'posted_at' => now(),
+        ]);
+
+        JournalEntryLine::create([
+            'journal_entry_id' => $parentEntry->id,
+            'gl_account_id' => $parentDueFrom->id,
+            'department_id' => null,
+            'description' => "Due From {$childBusiness->name}",
+            'debit_amount' => $amount,
+            'credit_amount' => 0,
+            'line_order' => 1,
+        ]);
+
+        JournalEntryLine::create([
+            'journal_entry_id' => $parentEntry->id,
+            'gl_account_id' => $parentCash->id,
+            'department_id' => null,
+            'description' => "Payment - {$payment->payment_method}",
+            'debit_amount' => 0,
+            'credit_amount' => $amount,
+            'line_order' => 2,
+        ]);
+
+        $entries[] = $parentEntry->load('lines.glAccount');
+
+        // Child entry: DR AP, CR Due To Parent
+        $childEntry = JournalEntry::create([
+            'business_id' => $childBusiness->id,
+            'entry_number' => JournalEntry::generateEntryNumber($childBusiness->id),
+            'entry_date' => $payment->payment_date,
+            'description' => "IC Payment from {$parentBusiness->name} - {$payment->payment_number}",
+            'reference' => $payment->reference_number,
+            'source_type' => JournalEntry::SOURCE_INTER_COMPANY,
+            'source_id' => $payment->id,
+            'status' => JournalEntry::STATUS_POSTED,
+            'is_inter_company' => true,
+            'is_auto_generated' => true,
+            'created_by' => auth()->id(),
+            'posted_by' => auth()->id(),
+            'posted_at' => now(),
+        ]);
+
+        $totalReduction = bcadd((string) $amount, (string) $discount, 2);
+
+        JournalEntryLine::create([
+            'journal_entry_id' => $childEntry->id,
+            'gl_account_id' => $childAp->id,
+            'department_id' => null,
+            'description' => 'Reduce AP',
+            'debit_amount' => $totalReduction,
+            'credit_amount' => 0,
+            'line_order' => 1,
+        ]);
+
+        JournalEntryLine::create([
+            'journal_entry_id' => $childEntry->id,
+            'gl_account_id' => $childDueTo->id,
+            'department_id' => null,
+            'description' => "Due To {$parentBusiness->name}",
+            'debit_amount' => 0,
+            'credit_amount' => $amount,
+            'line_order' => 2,
+        ]);
+
+        // Handle discount on child side
+        if (bccomp((string) $discount, '0', 2) > 0) {
+            $discountAccount = $this->getOrCreateSystemAccount(
+                $childBusiness->id,
+                'purchase_discounts',
+                '4900',
+                'Purchase Discounts',
+                GlAccount::TYPE_REVENUE
+            );
+
+            JournalEntryLine::create([
+                'journal_entry_id' => $childEntry->id,
+                'gl_account_id' => $discountAccount->id,
+                'department_id' => null,
+                'description' => 'Early payment discount',
+                'debit_amount' => 0,
+                'credit_amount' => $discount,
+                'line_order' => 3,
+            ]);
+        }
+
+        $entries[] = $childEntry->load('lines.glAccount');
+
+        return $entries;
+    }
+
+    /**
+     * Get or create a system GL account.
+     */
+    protected function getOrCreateSystemAccount(
+        int $businessId,
+        string $subtype,
+        string $defaultNumber,
+        string $defaultName,
+        string $type
+    ): GlAccount {
+        $account = GlAccount::where('business_id', $businessId)
+            ->where('account_subtype', $subtype)
+            ->where('is_header', false)
+            ->first();
+
+        if (! $account) {
+            $account = GlAccount::create([
+                'business_id' => $businessId,
+                'account_number' => $defaultNumber,
+                'name' => $defaultName,
+                'account_type' => $type,
+                'account_subtype' => $subtype,
+                'normal_balance' => in_array($type, [GlAccount::TYPE_ASSET, GlAccount::TYPE_EXPENSE])
+                    ? GlAccount::BALANCE_DEBIT
+                    : GlAccount::BALANCE_CREDIT,
+                'is_header' => false,
+                'is_active' => true,
+            ]);
+        }
+
+        return $account;
+    }
+
+    /**
+     * Get or create an inter-company account (Due To / Due From).
+     */
+    protected function getOrCreateInterCompanyAccount(
+        int $businessId,
+        Business $relatedBusiness,
+        string $direction
+    ): GlAccount {
+        $subtype = "ic_{$direction}_{$relatedBusiness->id}";
+
+        $account = GlAccount::where('business_id', $businessId)
+            ->where('account_subtype', $subtype)
+            ->first();
+
+        if (! $account) {
+            if ($direction === 'due_from') {
+                // Due From = Asset (we are owed money)
+                $account = GlAccount::create([
+                    'business_id' => $businessId,
+                    'account_number' => "1500-{$relatedBusiness->id}",
+                    'name' => "Due From {$relatedBusiness->name}",
+                    'account_type' => GlAccount::TYPE_ASSET,
+                    'account_subtype' => $subtype,
+                    'normal_balance' => GlAccount::BALANCE_DEBIT,
+                    'is_header' => false,
+                    'is_active' => true,
+                ]);
+            } else {
+                // Due To = Liability (we owe money)
+                $account = GlAccount::create([
+                    'business_id' => $businessId,
+                    'account_number' => "2500-{$relatedBusiness->id}",
+                    'name' => "Due To {$relatedBusiness->name}",
+                    'account_type' => GlAccount::TYPE_LIABILITY,
+                    'account_subtype' => $subtype,
+                    'normal_balance' => GlAccount::BALANCE_CREDIT,
+                    'is_header' => false,
+                    'is_active' => true,
+                ]);
+            }
+        }
+
+        return $account;
+    }
+
+    /**
+     * Get or create cash/bank account for a payment.
+     */
+    protected function getOrCreateCashAccount(ApPayment $payment): GlAccount
+    {
+        // If payment has a bank account, use its GL account
+        if ($payment->bank_account_id && $payment->bankAccount?->gl_account_id) {
+            return $payment->bankAccount->glAccount;
+        }
+
+        // Default to general cash account
+        return $this->getOrCreateSystemAccount(
+            $payment->business_id,
+            'cash',
+            '1000',
+            'Cash',
+            GlAccount::TYPE_ASSET
+        );
+    }
+
+    /**
+     * Create a reversal entry for an existing journal entry.
+     */
+    public function createReversalEntry(JournalEntry $originalEntry, ?string $reason = null): JournalEntry
+    {
+        return DB::transaction(function () use ($originalEntry, $reason) {
+            $reversalEntry = JournalEntry::create([
+                'business_id' => $originalEntry->business_id,
+                'entry_number' => JournalEntry::generateEntryNumber($originalEntry->business_id),
+                'entry_date' => now(),
+                'description' => "Reversal of {$originalEntry->entry_number}",
+                'reference' => $originalEntry->entry_number,
+                'source_type' => $originalEntry->source_type,
+                'source_id' => $originalEntry->source_id,
+                'status' => JournalEntry::STATUS_POSTED,
+                'is_inter_company' => $originalEntry->is_inter_company,
+                'is_auto_generated' => true,
+                'created_by' => auth()->id(),
+                'posted_by' => auth()->id(),
+                'posted_at' => now(),
+            ]);
+
+            // Create reversed lines (swap debits and credits)
+            foreach ($originalEntry->lines as $line) {
+                JournalEntryLine::create([
+                    'journal_entry_id' => $reversalEntry->id,
+                    'gl_account_id' => $line->gl_account_id,
+                    'department_id' => $line->department_id,
+                    'description' => "Reversal: {$line->description}",
+                    'debit_amount' => $line->credit_amount,
+                    'credit_amount' => $line->debit_amount,
+                    'line_order' => $line->line_order,
+                ]);
+            }
+
+            // Mark original as reversed
+            $originalEntry->update([
+                'status' => JournalEntry::STATUS_REVERSED,
+                'reversed_by' => auth()->id(),
+                'reversed_at' => now(),
+                'reversal_reason' => $reason,
+            ]);
+
+            return $reversalEntry->load('lines.glAccount');
+        });
+    }
+}

app/Services/Accounting/PaymentService.php

@@ -7,6 +7,7 @@ use App\Models\Accounting\ApPayment;
 use App\Models\Accounting\ApPaymentApplication;
 use App\Models\Business;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
 
 /**
  * Service for managing AP Payments.
@@ -14,7 +15,8 @@ use Illuminate\Support\Facades\DB;
 class PaymentService
 {
     public function __construct(
-        protected BillService $billService
+        protected BillService $billService,
+        protected ?JournalEntryService $journalEntryService = null
     ) {}
 
     /**
@@ -66,6 +68,7 @@ class PaymentService
 
     /**
      * Apply a payment to a specific bill.
+     * Bills must belong to the paying business or its child businesses.
      */
     public function applyPaymentToBill(
         ApPayment $payment,
@@ -73,7 +76,13 @@ class PaymentService
         float $amount,
         float $discount = 0
     ): ApPaymentApplication {
-        $bill = ApBill::findOrFail($billId);
+        // Get allowed business IDs: the paying business and its children
+        $payingBusinessId = $payment->business_id;
+        $childBusinessIds = Business::where('parent_id', $payingBusinessId)->pluck('id')->toArray();
+        $allowedBusinessIds = array_merge([$payingBusinessId], $childBusinessIds);
+
+        // Find bill scoped to allowed businesses
+        $bill = ApBill::whereIn('business_id', $allowedBusinessIds)->findOrFail($billId);
 
         if (! in_array($bill->status, [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])) {
             throw new \InvalidArgumentException(
@@ -102,6 +111,12 @@ class PaymentService
 
     /**
      * Complete a pending payment.
+     *
+     * Creates journal entries:
+     * - Same-business: DR AP, CR Cash
+     * - Inter-company (parent pays child):
+     *   - Parent: DR Due From Child, CR Cash
+     *   - Child: DR AP, CR Due To Parent
      */
     public function completePayment(ApPayment $payment): ApPayment
     {
@@ -111,9 +126,22 @@ class PaymentService
             );
         }
 
-        $payment->update(['status' => ApPayment::STATUS_COMPLETED]);
+        return DB::transaction(function () use ($payment) {
+            $payment->update(['status' => ApPayment::STATUS_COMPLETED]);
 
-        return $payment->fresh();
+            // Create journal entries for the payment
+            if ($this->journalEntryService) {
+                try {
+                    $payment->load('applications.bill.business', 'business', 'bankAccount.glAccount');
+                    $this->journalEntryService->createPaymentEntry($payment);
+                } catch (\Exception $e) {
+                    Log::error("Failed to create JE for payment {$payment->payment_number}: ".$e->getMessage());
+                    // Don't fail the payment if JE creation fails
+                }
+            }
+
+            return $payment->fresh();
+        });
     }
 
     /**

app/Services/Accounting/PlaidIntegrationService.php

@@ -0,0 +1,369 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services\Accounting;
+
+use App\Models\Accounting\BankAccount;
+use App\Models\Accounting\PlaidAccount;
+use App\Models\Accounting\PlaidItem;
+use App\Models\Accounting\PlaidTransaction;
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * PlaidIntegrationService
+ *
+ * Handles Plaid integration including:
+ * - Token exchange and item storage
+ * - Balance syncing
+ * - Transaction syncing
+ *
+ * NOTE: Actual Plaid API calls are stubbed for now.
+ * When ready to integrate with Plaid, inject a Plaid client here.
+ */
+class PlaidIntegrationService
+{
+    /**
+     * Link a Plaid item for a business (exchange public token).
+     *
+     * @param  string  $publicToken  The public_token from Plaid Link
+     */
+    public function linkItem(Business $business, string $publicToken, User $user): PlaidItem
+    {
+        // TODO: Call Plaid API to exchange public token for access token
+        // $response = $this->plaidClient->itemPublicTokenExchange($publicToken);
+
+        // For now, stub the response
+        $accessToken = 'access-sandbox-'.bin2hex(random_bytes(16));
+        $itemId = 'item-sandbox-'.bin2hex(random_bytes(8));
+
+        return DB::transaction(function () use ($business, $accessToken, $itemId, $user) {
+            $plaidItem = PlaidItem::create([
+                'business_id' => $business->id,
+                'plaid_item_id' => $itemId,
+                'plaid_access_token' => encrypt($accessToken),
+                'institution_name' => 'Sandbox Bank', // Would come from Plaid response
+                'institution_id' => 'ins_sandbox',
+                'status' => PlaidItem::STATUS_ACTIVE,
+                'created_by_user_id' => $user->id,
+            ]);
+
+            // Fetch accounts for this item
+            $this->syncAccountsForItem($plaidItem);
+
+            return $plaidItem;
+        });
+    }
+
+    /**
+     * Sync accounts for a Plaid item.
+     */
+    public function syncAccountsForItem(PlaidItem $plaidItem): Collection
+    {
+        // TODO: Call Plaid API to get accounts
+        // $response = $this->plaidClient->accountsGet($plaidItem->plaid_access_token);
+
+        // For now, stub with sample accounts if none exist
+        if ($plaidItem->accounts()->count() === 0) {
+            $this->createStubAccounts($plaidItem);
+        }
+
+        $plaidItem->markSynced();
+
+        return $plaidItem->accounts;
+    }
+
+    /**
+     * Create stub accounts for testing.
+     */
+    protected function createStubAccounts(PlaidItem $plaidItem): void
+    {
+        // This would be replaced by actual Plaid API response parsing
+        $stubAccounts = [
+            [
+                'plaid_account_id' => 'account-'.bin2hex(random_bytes(8)),
+                'name' => 'Checking',
+                'official_name' => 'Business Checking Account',
+                'mask' => '1234',
+                'type' => PlaidAccount::TYPE_DEPOSITORY,
+                'subtype' => 'checking',
+                'current_balance' => 10000.00,
+                'available_balance' => 9500.00,
+            ],
+            [
+                'plaid_account_id' => 'account-'.bin2hex(random_bytes(8)),
+                'name' => 'Savings',
+                'official_name' => 'Business Savings Account',
+                'mask' => '5678',
+                'type' => PlaidAccount::TYPE_DEPOSITORY,
+                'subtype' => 'savings',
+                'current_balance' => 50000.00,
+                'available_balance' => 50000.00,
+            ],
+        ];
+
+        foreach ($stubAccounts as $accountData) {
+            PlaidAccount::create([
+                'plaid_item_id' => $plaidItem->id,
+                ...$accountData,
+                'last_synced_at' => now(),
+            ]);
+        }
+    }
+
+    /**
+     * Sync balances for all Plaid accounts in a business.
+     */
+    public function syncBalances(Business $business): void
+    {
+        $plaidItems = PlaidItem::where('business_id', $business->id)
+            ->active()
+            ->with('accounts')
+            ->get();
+
+        foreach ($plaidItems as $item) {
+            try {
+                $this->syncBalancesForItem($item);
+            } catch (\Exception $e) {
+                Log::error('Failed to sync balances for Plaid item', [
+                    'item_id' => $item->id,
+                    'error' => $e->getMessage(),
+                ]);
+                $item->markError($e->getMessage());
+            }
+        }
+    }
+
+    /**
+     * Sync balances for a specific Plaid item.
+     */
+    public function syncBalancesForItem(PlaidItem $plaidItem): void
+    {
+        // TODO: Call Plaid API to get current balances
+        // $response = $this->plaidClient->accountsBalanceGet($plaidItem->plaid_access_token);
+
+        // For now, stub - balances don't change
+        foreach ($plaidItem->accounts as $account) {
+            $account->update(['last_synced_at' => now()]);
+
+            // Also update linked bank account if exists
+            if ($account->bankAccount) {
+                $account->bankAccount->update(['last_synced_at' => now()]);
+            }
+        }
+
+        $plaidItem->markSynced();
+    }
+
+    /**
+     * Sync transactions for all Plaid accounts in a business.
+     */
+    public function syncTransactions(Business $business, ?\DateTime $sinceDate = null): int
+    {
+        $sinceDate = $sinceDate ?? now()->subDays(30);
+        $totalSynced = 0;
+
+        $plaidItems = PlaidItem::where('business_id', $business->id)
+            ->active()
+            ->with('accounts')
+            ->get();
+
+        foreach ($plaidItems as $item) {
+            try {
+                $synced = $this->syncTransactionsForItem($item, $sinceDate);
+                $totalSynced += $synced;
+            } catch (\Exception $e) {
+                Log::error('Failed to sync transactions for Plaid item', [
+                    'item_id' => $item->id,
+                    'error' => $e->getMessage(),
+                ]);
+                $item->markError($e->getMessage());
+            }
+        }
+
+        return $totalSynced;
+    }
+
+    /**
+     * Sync transactions for a specific Plaid item.
+     */
+    public function syncTransactionsForItem(PlaidItem $plaidItem, \DateTime $sinceDate): int
+    {
+        // TODO: Call Plaid API to get transactions
+        // $response = $this->plaidClient->transactionsGet(
+        //     $plaidItem->plaid_access_token,
+        //     $sinceDate->format('Y-m-d'),
+        //     now()->format('Y-m-d')
+        // );
+
+        $synced = 0;
+
+        // For now, stub - create sample transactions if none exist recently
+        foreach ($plaidItem->accounts as $account) {
+            if ($account->transactions()->where('date', '>=', $sinceDate)->count() === 0) {
+                $synced += $this->createStubTransactions($account);
+            }
+        }
+
+        $plaidItem->markSynced();
+
+        return $synced;
+    }
+
+    /**
+     * Create stub transactions for testing.
+     */
+    protected function createStubTransactions(PlaidAccount $plaidAccount): int
+    {
+        $stubTransactions = [
+            [
+                'name' => 'PAYROLL DIRECT DEP',
+                'merchant_name' => 'ADP Payroll',
+                'amount' => -5000.00, // Credit (money in)
+                'category' => ['Transfer', 'Payroll'],
+                'date' => now()->subDays(5),
+            ],
+            [
+                'name' => 'UTILITY PAYMENT',
+                'merchant_name' => 'City Power & Light',
+                'amount' => 450.00, // Debit (money out)
+                'category' => ['Service', 'Utilities'],
+                'date' => now()->subDays(3),
+            ],
+            [
+                'name' => 'OFFICE SUPPLIES',
+                'merchant_name' => 'Staples',
+                'amount' => 125.50, // Debit
+                'category' => ['Shops', 'Office Supplies'],
+                'date' => now()->subDays(2),
+            ],
+            [
+                'name' => 'CUSTOMER PAYMENT',
+                'merchant_name' => null,
+                'amount' => -2500.00, // Credit
+                'category' => ['Transfer', 'Credit'],
+                'date' => now()->subDays(1),
+            ],
+        ];
+
+        $created = 0;
+        foreach ($stubTransactions as $txData) {
+            PlaidTransaction::create([
+                'plaid_account_id' => $plaidAccount->id,
+                'plaid_transaction_id' => 'tx-'.bin2hex(random_bytes(12)),
+                'date' => $txData['date'],
+                'name' => $txData['name'],
+                'merchant_name' => $txData['merchant_name'],
+                'amount' => $txData['amount'],
+                'currency' => 'USD',
+                'pending' => false,
+                'category' => $txData['category'],
+                'status' => PlaidTransaction::STATUS_UNMATCHED,
+            ]);
+            $created++;
+        }
+
+        return $created;
+    }
+
+    /**
+     * Link a Plaid account to an internal bank account.
+     */
+    public function linkPlaidAccountToBankAccount(PlaidAccount $plaidAccount, BankAccount $bankAccount): void
+    {
+        DB::transaction(function () use ($plaidAccount, $bankAccount) {
+            // Unlink any existing connection on this Plaid account
+            if ($plaidAccount->bank_account_id && $plaidAccount->bank_account_id !== $bankAccount->id) {
+                $plaidAccount->unlink();
+            }
+
+            // Link to new bank account
+            $plaidAccount->linkToBankAccount($bankAccount);
+
+            // Sync balances immediately
+            $plaidAccount->updateBalances(
+                (float) $plaidAccount->current_balance,
+                $plaidAccount->available_balance ? (float) $plaidAccount->available_balance : null
+            );
+        });
+    }
+
+    /**
+     * Create a new bank account from a Plaid account.
+     */
+    public function createBankAccountFromPlaid(
+        PlaidAccount $plaidAccount,
+        Business $business,
+        User $user,
+        ?int $glAccountId = null
+    ): BankAccount {
+        return DB::transaction(function () use ($plaidAccount, $business, $user, $glAccountId) {
+            $bankAccount = BankAccount::create([
+                'business_id' => $business->id,
+                'name' => $plaidAccount->official_name ?? $plaidAccount->name,
+                'account_type' => $this->mapPlaidSubtypeToAccountType($plaidAccount->subtype),
+                'bank_name' => $plaidAccount->plaidItem->institution_name,
+                'account_number_last4' => $plaidAccount->mask,
+                'current_balance' => $plaidAccount->current_balance ?? 0,
+                'available_balance' => $plaidAccount->available_balance ?? 0,
+                'gl_account_id' => $glAccountId,
+                'currency' => $plaidAccount->currency,
+                'is_active' => true,
+                'plaid_account_id' => $plaidAccount->plaid_account_id,
+                'last_synced_at' => now(),
+                'created_by_user_id' => $user->id,
+            ]);
+
+            $plaidAccount->update(['bank_account_id' => $bankAccount->id]);
+
+            return $bankAccount;
+        });
+    }
+
+    /**
+     * Map Plaid subtype to our account type.
+     */
+    protected function mapPlaidSubtypeToAccountType(?string $subtype): string
+    {
+        return match ($subtype) {
+            'checking' => BankAccount::TYPE_CHECKING,
+            'savings' => BankAccount::TYPE_SAVINGS,
+            'money market' => BankAccount::TYPE_MONEY_MARKET,
+            default => BankAccount::TYPE_CHECKING,
+        };
+    }
+
+    /**
+     * Get unlinked Plaid accounts for a business.
+     */
+    public function getUnlinkedAccounts(Business $business): Collection
+    {
+        return PlaidAccount::whereHas('plaidItem', function ($query) use ($business) {
+            $query->where('business_id', $business->id)->active();
+        })
+            ->unlinked()
+            ->active()
+            ->with('plaidItem')
+            ->get();
+    }
+
+    /**
+     * Disconnect a Plaid item.
+     */
+    public function disconnectItem(PlaidItem $plaidItem): void
+    {
+        // TODO: Call Plaid API to revoke access
+        // $this->plaidClient->itemRemove($plaidItem->plaid_access_token);
+
+        // Unlink all accounts
+        foreach ($plaidItem->accounts as $account) {
+            $account->unlink();
+        }
+
+        $plaidItem->update(['status' => PlaidItem::STATUS_REVOKED]);
+    }
+}

app/Services/BrandAccessService.php

@@ -0,0 +1,247 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Services;
+
+use App\Models\Brand;
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * Service for managing brand-level access control.
+ *
+ * Used by Brand Manager Suite to:
+ * - Determine which brands a user can access
+ * - Scope queries to user's assigned brands
+ * - Enforce view-only permissions for external brand partners
+ */
+class BrandAccessService
+{
+    /**
+     * Get brand IDs that a user has access to within a business.
+     *
+     * @return array<int>
+     */
+    public function getUserBrandIds(User $user, Business $business): array
+    {
+        // Business owners/admins can see all brands
+        if ($this->isBusinessAdmin($user, $business)) {
+            return Brand::where('business_id', $business->id)->pluck('id')->toArray();
+        }
+
+        // Get brands assigned to user via brand_user pivot
+        return DB::table('brand_user')
+            ->join('brands', 'brand_user.brand_id', '=', 'brands.id')
+            ->where('brand_user.user_id', $user->id)
+            ->where('brands.business_id', $business->id)
+            ->pluck('brands.id')
+            ->toArray();
+    }
+
+    /**
+     * Get brands that a user has access to.
+     */
+    public function getUserBrands(User $user, Business $business): Collection
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return Brand::whereIn('id', $brandIds)->get();
+    }
+
+    /**
+     * Check if user has access to a specific brand.
+     */
+    public function userHasBrandAccess(User $user, Brand $brand): bool
+    {
+        $business = $brand->business;
+
+        // Business owners/admins can access all brands
+        if ($this->isBusinessAdmin($user, $business)) {
+            return true;
+        }
+
+        // Check brand_user pivot
+        return DB::table('brand_user')
+            ->where('user_id', $user->id)
+            ->where('brand_id', $brand->id)
+            ->exists();
+    }
+
+    /**
+     * Scope a query to only include records for user's brands.
+     *
+     * Works with models that have a brand_id column.
+     */
+    public function scopeForUserBrands(Builder $query, User $user, Business $business): Builder
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return $query->whereIn('brand_id', $brandIds);
+    }
+
+    /**
+     * Scope products query to user's brands.
+     */
+    public function scopeProductsForUser(Builder $query, User $user, Business $business): Builder
+    {
+        return $this->scopeForUserBrands($query, $user, $business);
+    }
+
+    /**
+     * Scope orders to user's brands (via order items -> products -> brands).
+     */
+    public function scopeOrdersForUser(Builder $query, User $user, Business $business): Builder
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return $query->whereHas('items.product', function ($q) use ($brandIds) {
+            $q->whereIn('brand_id', $brandIds);
+        });
+    }
+
+    /**
+     * Scope invoices to user's brands (via invoice items -> products -> brands).
+     */
+    public function scopeInvoicesForUser(Builder $query, User $user, Business $business): Builder
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return $query->whereHas('items.product', function ($q) use ($brandIds) {
+            $q->whereIn('brand_id', $brandIds);
+        });
+    }
+
+    /**
+     * Scope inventory records to user's brands.
+     */
+    public function scopeInventoryForUser(Builder $query, User $user, Business $business): Builder
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return $query->whereHas('product', function ($q) use ($brandIds) {
+            $q->whereIn('brand_id', $brandIds);
+        });
+    }
+
+    /**
+     * Scope promotions to user's brands.
+     */
+    public function scopePromotionsForUser(Builder $query, User $user, Business $business): Builder
+    {
+        $brandIds = $this->getUserBrandIds($user, $business);
+
+        return $query->where(function ($q) use ($brandIds) {
+            $q->whereIn('brand_id', $brandIds)
+                ->orWhereHas('products', function ($pq) use ($brandIds) {
+                    $pq->whereIn('brand_id', $brandIds);
+                });
+        });
+    }
+
+    /**
+     * Check if user is a Brand Manager for this business.
+     */
+    public function isBrandManager(User $user, Business $business): bool
+    {
+        // Check if user has brand_manager role in business_user pivot
+        $pivot = $user->businesses()
+            ->where('businesses.id', $business->id)
+            ->first()
+            ?->pivot;
+
+        if ($pivot && in_array($pivot->role ?? '', ['brand_manager', 'brand-manager'])) {
+            return true;
+        }
+
+        // Check if user has brand assignments but is not an owner/admin
+        if (! $this->isBusinessAdmin($user, $business)) {
+            $brandCount = DB::table('brand_user')
+                ->join('brands', 'brand_user.brand_id', '=', 'brands.id')
+                ->where('brand_user.user_id', $user->id)
+                ->where('brands.business_id', $business->id)
+                ->count();
+
+            return $brandCount > 0;
+        }
+
+        return false;
+    }
+
+    /**
+     * Check if user is a business owner or admin (full access).
+     */
+    protected function isBusinessAdmin(User $user, Business $business): bool
+    {
+        // Super admin
+        if ($user->user_type === 'admin') {
+            return true;
+        }
+
+        // Check business_user pivot for owner/admin role
+        $pivot = $user->businesses()
+            ->where('businesses.id', $business->id)
+            ->first()
+            ?->pivot;
+
+        if (! $pivot) {
+            return false;
+        }
+
+        $role = $pivot->role ?? $pivot->contact_type ?? '';
+
+        return in_array($role, ['owner', 'primary', 'admin', 'company-owner']);
+    }
+
+    /**
+     * Get user's role for a specific brand.
+     */
+    public function getUserBrandRole(User $user, Brand $brand): ?string
+    {
+        return DB::table('brand_user')
+            ->where('user_id', $user->id)
+            ->where('brand_id', $brand->id)
+            ->value('role');
+    }
+
+    /**
+     * Check if user can modify brand data (Brand Managers are view-only).
+     */
+    public function canModifyBrand(User $user, Brand $brand): bool
+    {
+        $business = $brand->business;
+
+        // Business admins can modify
+        if ($this->isBusinessAdmin($user, $business)) {
+            return true;
+        }
+
+        // Brand Managers are view-only
+        return false;
+    }
+
+    /**
+     * Assign a user to a brand.
+     */
+    public function assignUserToBrand(User $user, Brand $brand, string $role = 'member'): void
+    {
+        DB::table('brand_user')->updateOrInsert(
+            ['user_id' => $user->id, 'brand_id' => $brand->id],
+            ['role' => $role, 'updated_at' => now()]
+        );
+    }
+
+    /**
+     * Remove a user from a brand.
+     */
+    public function removeUserFromBrand(User $user, Brand $brand): void
+    {
+        DB::table('brand_user')
+            ->where('user_id', $user->id)
+            ->where('brand_id', $brand->id)
+            ->delete();
+    }
+}

app/Services/SuiteMenuResolver.php

@@ -325,6 +325,17 @@ class SuiteMenuResolver
             'requires_route' => true,
         ],
 
+        // ═══════════════════════════════════════════════════════════════
+        // MANAGEMENT SUITE ITEMS - CFO DASHBOARD
+        // ═══════════════════════════════════════════════════════════════
+        'cfo_dashboard' => [
+            'label' => 'CFO Dashboard',
+            'icon' => 'heroicon-o-presentation-chart-bar',
+            'route' => 'seller.business.management.cfo-dashboard',
+            'section' => 'Management',
+            'order' => 850,
+        ],
+
         // ═══════════════════════════════════════════════════════════════
         // MANAGEMENT SUITE ITEMS - FINANCE SECTION
         // ═══════════════════════════════════════════════════════════════
@@ -501,6 +512,13 @@ class SuiteMenuResolver
             'section' => 'Management',
             'order' => 918,
         ],
+        'inventory_valuation' => [
+            'label' => 'Inventory Valuation',
+            'icon' => 'heroicon-o-cube-transparent',
+            'route' => 'seller.business.management.inventory-valuation',
+            'section' => 'Management',
+            'order' => 919,
+        ],
         'directory_customers' => [
             'label' => 'AR Customers',
             'icon' => 'heroicon-o-user-group',
@@ -537,6 +555,44 @@ class SuiteMenuResolver
             'order' => 985,
         ],
 
+        // ═══════════════════════════════════════════════════════════════
+        // MANAGEMENT SUITE ITEMS - ANALYTICS & OPERATIONS
+        // ═══════════════════════════════════════════════════════════════
+        'cross_analytics' => [
+            'label' => 'Cross-Business Analytics',
+            'icon' => 'heroicon-o-chart-bar-square',
+            'route' => 'seller.business.management.analytics.index',
+            'section' => 'Analytics',
+            'order' => 990,
+            'requires_route' => true,
+        ],
+        'forecasting' => [
+            'label' => 'Forecasting',
+            'icon' => 'heroicon-o-arrow-trending-up',
+            'route' => 'seller.business.management.forecasting.index',
+            'section' => 'Analytics',
+            'order' => 991,
+            'requires_route' => true,
+        ],
+        'operations_overview' => [
+            'label' => 'Operations Overview',
+            'icon' => 'heroicon-o-cog-6-tooth',
+            'route' => 'seller.business.management.operations.index',
+            'section' => 'Operations',
+            'order' => 992,
+            'requires_route' => true,
+        ],
+        // Usage & Billing removed from sidebar - accessible via Owner Settings only
+
+        'intercompany_ledger' => [
+            'label' => 'Intercompany Ledger',
+            'icon' => 'heroicon-o-arrows-right-left',
+            'route' => 'seller.business.management.intercompany.ledger',
+            'section' => 'Accounting',
+            'order' => 915,
+            'requires_route' => true,
+        ],
+
         // ═══════════════════════════════════════════════════════════════
         // BRAND PORTAL SUITE ITEMS
         // These are specifically for external brand partner users who have
@@ -591,6 +647,44 @@ class SuiteMenuResolver
             'section' => 'Messaging',
             'order' => 410,
         ],
+
+        // ═══════════════════════════════════════════════════════════════
+        // BRAND MANAGER SUITE ITEMS
+        // These are for external brand team members with view-only access
+        // scoped to their assigned brands.
+        // ═══════════════════════════════════════════════════════════════
+        'brand_portal_brands' => [
+            'label' => 'My Brands',
+            'icon' => 'heroicon-o-building-storefront',
+            'route' => 'seller.business.brand-manager.brands.index',
+            'section' => 'Brand Portal',
+            'order' => 20,
+            'requires_route' => true,
+        ],
+        'brand_portal_products' => [
+            'label' => 'Products',
+            'icon' => 'heroicon-o-cube',
+            'route' => 'seller.business.brand-manager.products.index',
+            'section' => 'Brand Portal',
+            'order' => 30,
+            'requires_route' => true,
+        ],
+        'brand_portal_invoices' => [
+            'label' => 'Invoices',
+            'icon' => 'heroicon-o-document-text',
+            'route' => 'seller.business.brand-manager.invoices.index',
+            'section' => 'Brand Portal',
+            'order' => 120,
+            'requires_route' => true,
+        ],
+        'brand_portal_analytics' => [
+            'label' => 'Analytics',
+            'icon' => 'heroicon-o-chart-bar',
+            'route' => 'seller.business.brand-manager.analytics.index',
+            'section' => 'Brand Portal',
+            'order' => 500,
+            'requires_route' => true,
+        ],
     ];
 
     /**

config/suites.php

@@ -94,6 +94,8 @@ return [
         ],
 
         'management' => [
+            // CFO Dashboard (top of Management)
+            'cfo_dashboard',
             // Finance section
             'finance_dashboard',
             'finance_ap_aging',
@@ -126,12 +128,29 @@ return [
             'fixed_assets',
             'expenses',
             'recurring',
-            // Analytics & Operations
+            // Inventory
+            'inventory_valuation',
+            // AP/AR Management
+            'ap_bills',
+            'ar_invoices',
+            // Analytics & Operations (no usage_billing - moved to owner settings)
             'cross_analytics',
             'forecasting',
             'operations_overview',
-            'usage_billing',
-            'settings',
+            // Intercompany
+            'intercompany_ledger',
+        ],
+
+        'brand_manager' => [
+            // Brand Portal - View-only access for external brand partners
+            'brand_portal_dashboard',
+            'brand_portal_brands',
+            'brand_portal_products',
+            'brand_portal_orders',
+            'brand_portal_invoices',
+            'brand_portal_inventory',
+            'brand_portal_promotions',
+            'brand_portal_analytics',
         ],
 
         // Note: Enterprise is NOT a suite - it's a plan limit override (is_enterprise_plan).

database/migrations/2025_12_06_200001_create_bank_accounts_table.php

@@ -0,0 +1,47 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        if (Schema::hasTable('bank_accounts')) {
+            return;
+        }
+
+        Schema::create('bank_accounts', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('business_id')->constrained()->cascadeOnDelete();
+            $table->string('name'); // e.g., "Operating Account", "Payroll Account"
+            $table->string('account_type')->default('checking'); // checking, savings, money_market
+            $table->string('bank_name')->nullable();
+            $table->string('account_number_last4')->nullable(); // Last 4 digits only for display
+            $table->string('routing_number')->nullable();
+            $table->decimal('current_balance', 14, 2)->default(0);
+            $table->decimal('available_balance', 14, 2)->default(0);
+            $table->foreignId('gl_account_id')->nullable()->constrained('gl_accounts')->nullOnDelete();
+            $table->string('currency', 3)->default('USD');
+            $table->boolean('is_primary')->default(false);
+            $table->boolean('is_active')->default(true);
+            $table->string('plaid_account_id')->nullable()->unique();
+            $table->timestamp('last_synced_at')->nullable();
+            $table->text('notes')->nullable();
+            $table->foreignId('created_by_user_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['business_id', 'is_active']);
+            $table->index(['business_id', 'is_primary']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('bank_accounts');
+    }
+};

database/migrations/2025_12_06_200002_create_bank_transfers_table.php

@@ -0,0 +1,43 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        if (Schema::hasTable('bank_transfers')) {
+            return;
+        }
+
+        Schema::create('bank_transfers', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('business_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('from_bank_account_id')->constrained('bank_accounts')->cascadeOnDelete();
+            $table->foreignId('to_bank_account_id')->constrained('bank_accounts')->cascadeOnDelete();
+            $table->decimal('amount', 14, 2);
+            $table->date('transfer_date');
+            $table->string('reference')->nullable();
+            $table->string('status')->default('pending'); // pending, completed, cancelled
+            $table->text('memo')->nullable();
+            $table->foreignId('journal_entry_id')->nullable()->constrained('journal_entries')->nullOnDelete();
+            $table->foreignId('created_by_user_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->foreignId('approved_by_user_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamp('approved_at')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['business_id', 'status']);
+            $table->index(['business_id', 'transfer_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('bank_transfers');
+    }
+};

database/migrations/2025_12_06_220001_create_plaid_items_table.php

@@ -0,0 +1,39 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        if (Schema::hasTable('plaid_items')) {
+            return;
+        }
+
+        Schema::create('plaid_items', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('business_id')->constrained()->cascadeOnDelete();
+            $table->string('plaid_item_id')->unique();
+            $table->text('plaid_access_token'); // Will be encrypted at application level
+            $table->string('institution_name')->nullable();
+            $table->string('institution_id')->nullable();
+            $table->string('status')->default('active'); // active, revoked, error
+            $table->text('error_message')->nullable();
+            $table->timestamp('consent_expires_at')->nullable();
+            $table->timestamp('last_synced_at')->nullable();
+            $table->foreignId('created_by_user_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+
+            $table->index(['business_id', 'status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('plaid_items');
+    }
+};

database/migrations/2025_12_06_220002_create_plaid_accounts_table.php

@@ -0,0 +1,50 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // Skip if table already exists
+        if (Schema::hasTable('plaid_accounts')) {
+            return;
+        }
+
+        // Ensure parent table exists before creating foreign key
+        if (! Schema::hasTable('plaid_items')) {
+            return; // Previous migration should have created it
+        }
+
+        Schema::create('plaid_accounts', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('plaid_item_id')->constrained()->cascadeOnDelete();
+            $table->string('plaid_account_id')->unique();
+            $table->foreignId('bank_account_id')->nullable()->constrained()->nullOnDelete();
+            $table->string('name');
+            $table->string('official_name')->nullable();
+            $table->string('mask', 10)->nullable(); // Last 4 digits
+            $table->string('type'); // depository, credit, loan, investment, other
+            $table->string('subtype')->nullable(); // checking, savings, credit card, etc.
+            $table->string('currency', 3)->default('USD');
+            $table->decimal('current_balance', 14, 2)->nullable();
+            $table->decimal('available_balance', 14, 2)->nullable();
+            $table->decimal('limit', 14, 2)->nullable(); // For credit accounts
+            $table->boolean('is_active')->default(true);
+            $table->timestamp('last_synced_at')->nullable();
+            $table->timestamps();
+
+            $table->index(['plaid_item_id', 'is_active']);
+            $table->index('bank_account_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('plaid_accounts');
+    }
+};

database/migrations/2025_12_06_220003_create_plaid_transactions_table.php

@@ -0,0 +1,62 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // Skip if table already exists
+        if (Schema::hasTable('plaid_transactions')) {
+            return;
+        }
+
+        // Ensure parent table exists before creating foreign key
+        if (! Schema::hasTable('plaid_accounts')) {
+            return; // Previous migration should have created it
+        }
+
+        Schema::create('plaid_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('plaid_account_id')->constrained()->cascadeOnDelete();
+            $table->string('plaid_transaction_id')->unique();
+            $table->date('date');
+            $table->date('authorized_date')->nullable();
+            $table->string('name');
+            $table->string('merchant_name')->nullable();
+            $table->decimal('amount', 14, 2); // Positive = money out, Negative = money in (Plaid convention)
+            $table->string('currency', 3)->default('USD');
+            $table->boolean('pending')->default(false);
+            $table->string('payment_channel')->nullable(); // online, in store, etc.
+            $table->json('category')->nullable(); // Plaid category array
+            $table->string('category_id')->nullable();
+            $table->json('location')->nullable();
+            $table->json('raw_data')->nullable(); // Full Plaid response for reference
+
+            // Matching/Reconciliation
+            $table->string('status')->default('unmatched'); // unmatched, matched, proposed_auto, ignored
+            $table->foreignId('linked_journal_entry_id')->nullable()->constrained('journal_entries')->nullOnDelete();
+            $table->foreignId('linked_ap_payment_id')->nullable()->constrained('ap_payments')->nullOnDelete();
+            $table->foreignId('linked_ar_payment_id')->nullable(); // Will constrain when ar_payments table exists
+            $table->foreignId('matched_by_rule_id')->nullable(); // Will constrain to bank_match_rules
+            $table->foreignId('matched_by_user_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamp('matched_at')->nullable();
+            $table->text('match_notes')->nullable();
+
+            $table->timestamps();
+
+            $table->index(['plaid_account_id', 'date']);
+            $table->index(['plaid_account_id', 'status']);
+            $table->index('status');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('plaid_transactions');
+    }
+};

database/migrations/2025_12_06_220004_create_bank_match_rules_table.php

@@ -0,0 +1,72 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // Ensure parent tables exist before creating foreign keys
+        if (! Schema::hasTable('bank_accounts') || ! Schema::hasTable('gl_accounts')) {
+            return;
+        }
+
+        if (! Schema::hasTable('bank_match_rules')) {
+            Schema::create('bank_match_rules', function (Blueprint $table) {
+                $table->id();
+                $table->foreignId('business_id')->constrained()->cascadeOnDelete();
+                $table->foreignId('bank_account_id')->constrained()->cascadeOnDelete();
+                $table->string('pattern_name'); // Normalized merchant/transaction name
+                $table->string('pattern_type')->default('exact'); // exact, contains, starts_with
+                $table->string('direction'); // debit, credit
+                $table->decimal('amount_tolerance', 10, 2)->default(0.50); // Match within this tolerance
+                $table->decimal('typical_amount', 14, 2)->nullable(); // Average matched amount
+                $table->string('target_type')->nullable(); // ap_payment, ar_payment, journal_entry, expense
+                $table->unsignedBigInteger('target_id')->nullable(); // Template target if applicable
+                $table->foreignId('target_gl_account_id')->nullable()->constrained('gl_accounts')->nullOnDelete();
+                $table->integer('training_count')->default(0); // Times this pattern was manually matched
+                $table->boolean('auto_enabled')->default(false); // Only true after user approves
+                $table->integer('auto_match_count')->default(0); // Times auto-matched successfully
+                $table->integer('rejection_count')->default(0); // Times auto-match was rejected
+                $table->timestamp('last_used_at')->nullable();
+                $table->text('notes')->nullable();
+                $table->timestamps();
+
+                $table->unique(['business_id', 'bank_account_id', 'pattern_name', 'direction'], 'bank_match_rules_unique');
+                $table->index(['bank_account_id', 'auto_enabled']);
+                $table->index(['business_id', 'training_count']);
+            });
+        }
+
+        // Add foreign key to plaid_transactions for matched_by_rule_id (if table exists and FK not present)
+        if (Schema::hasTable('plaid_transactions')) {
+            $hasFk = collect(\Illuminate\Support\Facades\DB::select(
+                "SELECT 1 FROM information_schema.table_constraints WHERE constraint_name = 'plaid_transactions_matched_by_rule_id_foreign'"
+            ))->isNotEmpty();
+
+            if (! $hasFk) {
+                Schema::table('plaid_transactions', function (Blueprint $table) {
+                    $table->foreign('matched_by_rule_id')
+                        ->references('id')
+                        ->on('bank_match_rules')
+                        ->nullOnDelete();
+                });
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        if (Schema::hasTable('plaid_transactions')) {
+            Schema::table('plaid_transactions', function (Blueprint $table) {
+                $table->dropForeign(['matched_by_rule_id']);
+            });
+        }
+
+        Schema::dropIfExists('bank_match_rules');
+    }
+};

database/migrations/2025_12_07_010000_add_credit_hold_fields_to_ar_customers.php

@@ -0,0 +1,39 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        if (! Schema::hasTable('ar_customers')) {
+            return;
+        }
+
+        Schema::table('ar_customers', function (Blueprint $table) {
+            if (! Schema::hasColumn('ar_customers', 'on_credit_hold')) {
+                $table->boolean('on_credit_hold')->default(false)->after('credit_approved_at');
+            }
+            if (! Schema::hasColumn('ar_customers', 'credit_status')) {
+                $table->string('credit_status', 20)->default('good')->after('on_credit_hold'); // good, watch, hold
+            }
+            if (! Schema::hasColumn('ar_customers', 'hold_reason')) {
+                $table->text('hold_reason')->nullable()->after('credit_status');
+            }
+            if (! Schema::hasColumn('ar_customers', 'ar_notes')) {
+                $table->text('ar_notes')->nullable()->after('hold_reason');
+            }
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('ar_customers', function (Blueprint $table) {
+            $table->dropColumn(['on_credit_hold', 'credit_status', 'hold_reason', 'ar_notes']);
+        });
+    }
+};

database/migrations/2025_12_07_020000_add_linked_business_to_ar_customers.php

@@ -0,0 +1,35 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('ar_customers', function (Blueprint $table) {
+            // Add linked_business_id to connect AR customers to buyer businesses
+            if (! Schema::hasColumn('ar_customers', 'linked_business_id')) {
+                $table->foreignId('linked_business_id')
+                    ->nullable()
+                    ->after('business_id')
+                    ->constrained('businesses')
+                    ->nullOnDelete();
+
+                // Unique constraint: one AR customer per seller-buyer pair
+                $table->unique(['business_id', 'linked_business_id'], 'ar_customers_business_linked_unique');
+            }
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('ar_customers', function (Blueprint $table) {
+            if (Schema::hasColumn('ar_customers', 'linked_business_id')) {
+                $table->dropUnique('ar_customers_business_linked_unique');
+                $table->dropConstrainedForeignId('linked_business_id');
+            }
+        });
+    }
+};

database/migrations/2025_12_07_100000_add_journal_entry_id_to_ap_tables.php

@@ -0,0 +1,57 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * Adds journal_entry_id to AP bills and payments to link them
+     * to their corresponding journal entries for audit trail.
+     */
+    public function up(): void
+    {
+        // Add journal_entry_id to ap_bills if not exists
+        if (! Schema::hasColumn('ap_bills', 'journal_entry_id')) {
+            Schema::table('ap_bills', function (Blueprint $table) {
+                $table->foreignId('journal_entry_id')
+                    ->nullable()
+                    ->after('notes')
+                    ->constrained('journal_entries')
+                    ->nullOnDelete();
+            });
+        }
+
+        // Add journal_entry_id to ap_payments if not exists
+        if (! Schema::hasColumn('ap_payments', 'journal_entry_id')) {
+            Schema::table('ap_payments', function (Blueprint $table) {
+                $table->foreignId('journal_entry_id')
+                    ->nullable()
+                    ->after('memo')
+                    ->constrained('journal_entries')
+                    ->nullOnDelete();
+            });
+        }
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        if (Schema::hasColumn('ap_bills', 'journal_entry_id')) {
+            Schema::table('ap_bills', function (Blueprint $table) {
+                $table->dropConstrainedForeignId('journal_entry_id');
+            });
+        }
+
+        if (Schema::hasColumn('ap_payments', 'journal_entry_id')) {
+            Schema::table('ap_payments', function (Blueprint $table) {
+                $table->dropConstrainedForeignId('journal_entry_id');
+            });
+        }
+    }
+};

resources/views/seller/management/analytics/index.blade.php

@@ -0,0 +1,163 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Cross-Business Analytics - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Cross-Business Analytics</h1>
+            <p class="text-base-content/60 mt-1">Consolidated financial performance across all divisions</p>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- KPI Summary Cards --}}
+    <div class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Total Revenue</div>
+                <div class="text-2xl font-bold text-success">${{ number_format($analytics['totals']['revenue'], 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Total Expenses</div>
+                <div class="text-2xl font-bold text-error">${{ number_format($analytics['totals']['expenses'], 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Net Income</div>
+                <div class="text-2xl font-bold {{ $analytics['totals']['net_income'] >= 0 ? 'text-success' : 'text-error' }}">
+                    ${{ number_format($analytics['totals']['net_income'], 2) }}
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Outstanding AR</div>
+                <div class="text-2xl font-bold text-warning">${{ number_format($analytics['totals']['outstanding_ar'], 2) }}</div>
+            </div>
+        </div>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        {{-- Revenue by Division --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Revenue by Division</h2>
+                @if($analytics['revenue_by_division']->count() > 0)
+                    <div class="overflow-x-auto mt-4">
+                        <table class="table table-sm">
+                            <thead>
+                                <tr>
+                                    <th>Division</th>
+                                    <th class="text-right">Orders</th>
+                                    <th class="text-right">Revenue</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($analytics['revenue_by_division'] as $row)
+                                    <tr>
+                                        <td class="font-medium">{{ $row->division_name }}</td>
+                                        <td class="text-right">{{ number_format($row->order_count) }}</td>
+                                        <td class="text-right text-success font-medium">${{ number_format($row->total_revenue, 2) }}</td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                @else
+                    <div class="text-center py-8 text-base-content/60">
+                        <span class="icon-[heroicons--chart-bar] size-12 block mx-auto mb-2 opacity-40"></span>
+                        No revenue data available
+                    </div>
+                @endif
+            </div>
+        </div>
+
+        {{-- Expenses by Division --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Expenses by Division</h2>
+                @if($analytics['expenses_by_division']->count() > 0)
+                    <div class="overflow-x-auto mt-4">
+                        <table class="table table-sm">
+                            <thead>
+                                <tr>
+                                    <th>Division</th>
+                                    <th class="text-right">Bills</th>
+                                    <th class="text-right">Expenses</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($analytics['expenses_by_division'] as $row)
+                                    <tr>
+                                        <td class="font-medium">{{ $row->division_name }}</td>
+                                        <td class="text-right">{{ number_format($row->bill_count) }}</td>
+                                        <td class="text-right text-error font-medium">${{ number_format($row->total_expenses, 2) }}</td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                @else
+                    <div class="text-center py-8 text-base-content/60">
+                        <span class="icon-[heroicons--document-minus] size-12 block mx-auto mb-2 opacity-40"></span>
+                        No expense data available
+                    </div>
+                @endif
+            </div>
+        </div>
+
+        {{-- AR by Division --}}
+        <div class="card bg-base-100 shadow-sm lg:col-span-2">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Accounts Receivable by Division</h2>
+                @if($analytics['ar_by_division']->count() > 0)
+                    <div class="overflow-x-auto mt-4">
+                        <table class="table">
+                            <thead>
+                                <tr>
+                                    <th>Division</th>
+                                    <th class="text-right">Total AR</th>
+                                    <th class="text-right">Outstanding</th>
+                                    <th class="text-right">Collection Rate</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($analytics['ar_by_division'] as $row)
+                                    @php
+                                        $collectionRate = $row->total_ar > 0
+                                            ? (($row->total_ar - $row->outstanding_ar) / $row->total_ar) * 100
+                                            : 100;
+                                    @endphp
+                                    <tr>
+                                        <td class="font-medium">{{ $row->division_name }}</td>
+                                        <td class="text-right">${{ number_format($row->total_ar, 2) }}</td>
+                                        <td class="text-right text-warning font-medium">${{ number_format($row->outstanding_ar, 2) }}</td>
+                                        <td class="text-right">
+                                            <span class="badge {{ $collectionRate >= 80 ? 'badge-success' : ($collectionRate >= 50 ? 'badge-warning' : 'badge-error') }} badge-sm">
+                                                {{ number_format($collectionRate, 1) }}%
+                                            </span>
+                                        </td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                @else
+                    <div class="text-center py-8 text-base-content/60">
+                        <span class="icon-[heroicons--document-currency-dollar] size-12 block mx-auto mb-2 opacity-40"></span>
+                        No accounts receivable data available
+                    </div>
+                @endif
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/ap/vendors/index.blade.php

@@ -76,6 +76,9 @@
                     <tr>
                         <th>Code</th>
                         <th>Name</th>
+                        @if($isParent ?? false)
+                        <th>Divisions</th>
+                        @endif
                         <th>Contact</th>
                         <th>Payment Terms</th>
                         <th class="text-center">Bills</th>
@@ -93,6 +96,19 @@
                                     <div class="text-xs text-base-content/70">{{ $vendor->legal_name }}</div>
                                 @endif
                             </td>
+                            @if($isParent ?? false)
+                            <td>
+                                @if($vendor->divisions_using && $vendor->divisions_using->count() > 0)
+                                    <div class="flex flex-wrap gap-1">
+                                        @foreach($vendor->divisions_using as $division)
+                                            <span class="badge badge-sm badge-outline">{{ $division->name }}</span>
+                                        @endforeach
+                                    </div>
+                                @else
+                                    <span class="text-base-content/50 text-sm">-</span>
+                                @endif
+                            </td>
+                            @endif
                             <td>
                                 @if($vendor->contact_email)
                                     <div class="text-sm">{{ $vendor->contact_email }}</div>
@@ -147,7 +163,7 @@
                         </tr>
                     @empty
                         <tr>
-                            <td colspan="7" class="text-center py-8 text-base-content/70">
+                            <td colspan="{{ ($isParent ?? false) ? 8 : 7 }}" class="text-center py-8 text-base-content/70">
                                 <span class="icon-[heroicons--building-storefront] size-12 opacity-50 mb-2"></span>
                                 <p>No vendors found</p>
                                 <button type="button" @click="openCreateModal" class="btn btn-primary btn-sm mt-4">

resources/views/seller/management/ar/account-detail.blade.php

@@ -0,0 +1,343 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'AR Account - ' . $customer->name)
+
+@section('content')
+<div class="p-6 space-y-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-4">
+        <div>
+            <h1 class="text-2xl font-bold">{{ $customer->name }}</h1>
+            <p class="text-base-content/70">AR Account Details</p>
+        </div>
+        <div class="flex gap-2">
+            <a href="{{ route('seller.business.management.ar.accounts', $business) }}" class="btn btn-ghost btn-sm">
+                <span class="icon-[heroicons--arrow-left] size-4"></span>
+                Back to Accounts
+            </a>
+        </div>
+    </div>
+
+    {{-- Account Status Banner --}}
+    @if($customer->on_credit_hold)
+        <div class="alert alert-error">
+            <span class="icon-[heroicons--exclamation-triangle] size-5"></span>
+            <div>
+                <div class="font-bold">Credit Hold Active</div>
+                <div class="text-sm">{{ $customer->hold_reason ?? 'No reason provided' }}</div>
+            </div>
+            <form method="POST" action="{{ route('seller.business.management.ar.accounts.remove-hold', [$business, $customer]) }}">
+                @csrf
+                @method('DELETE')
+                <button type="submit" class="btn btn-sm btn-ghost">Remove Hold</button>
+            </form>
+        </div>
+    @elseif(($summary['past_due_total'] ?? 0) > 0)
+        <div class="alert alert-warning">
+            <span class="icon-[heroicons--clock] size-5"></span>
+            <span>This account has ${{ number_format($summary['past_due_total'], 2) }} past due</span>
+        </div>
+    @endif
+
+    {{-- Summary Cards --}}
+    <div class="grid grid-cols-2 md:grid-cols-4 gap-4">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Total Balance</div>
+                <div class="text-2xl font-bold text-primary">${{ number_format($summary['total_open_ar'] ?? 0, 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Past Due</div>
+                <div class="text-2xl font-bold {{ ($summary['past_due_total'] ?? 0) > 0 ? 'text-error' : '' }}">${{ number_format($summary['past_due_total'] ?? 0, 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Credit Limit</div>
+                <div class="text-2xl font-bold">
+                    @if(($summary['credit_limit'] ?? 0) > 0)
+                        ${{ number_format($summary['credit_limit'], 2) }}
+                    @else
+                        <span class="text-base-content/40">Not set</span>
+                    @endif
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Available Credit</div>
+                <div class="text-2xl font-bold {{ ($summary['credit_available'] ?? 0) <= 0 && ($summary['credit_limit'] ?? 0) > 0 ? 'text-error' : 'text-success' }}">
+                    @if(($summary['credit_limit'] ?? 0) > 0)
+                        ${{ number_format($summary['credit_available'] ?? 0, 2) }}
+                    @else
+                        <span class="text-base-content/40">N/A</span>
+                    @endif
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-3 gap-6">
+        {{-- Left Column: Account Info & Controls --}}
+        <div class="space-y-6">
+            {{-- Account Information --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Account Information</h2>
+                    <div class="space-y-3">
+                        <div class="flex justify-between">
+                            <span class="text-base-content/60">Payment Terms</span>
+                            <span class="font-medium">{{ $customer->payment_terms ?? 'Net 30' }}</span>
+                        </div>
+                        <div class="flex justify-between">
+                            <span class="text-base-content/60">Credit Status</span>
+                            <span>
+                                @if(($summary['credit_status'] ?? 'good') === 'hold')
+                                    <span class="badge badge-error">Hold</span>
+                                @elseif(($summary['credit_status'] ?? 'good') === 'watch')
+                                    <span class="badge badge-warning">Watch</span>
+                                @else
+                                    <span class="badge badge-success">Good</span>
+                                @endif
+                            </span>
+                        </div>
+                        <div class="flex justify-between">
+                            <span class="text-base-content/60">Open Invoices</span>
+                            <span class="font-medium">{{ $summary['open_invoice_count'] ?? 0 }}</span>
+                        </div>
+                        @if($customer->email)
+                            <div class="flex justify-between">
+                                <span class="text-base-content/60">Email</span>
+                                <span class="font-medium">{{ $customer->email }}</span>
+                            </div>
+                        @endif
+                        @if($customer->phone)
+                            <div class="flex justify-between">
+                                <span class="text-base-content/60">Phone</span>
+                                <span class="font-medium">{{ $customer->phone }}</span>
+                            </div>
+                        @endif
+                    </div>
+                </div>
+            </div>
+
+            {{-- Aging Breakdown --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Aging Breakdown</h2>
+                    <div class="space-y-2">
+                        <div class="flex justify-between items-center">
+                            <span class="text-base-content/60">Current</span>
+                            <span class="font-mono">${{ number_format($summary['aging']['current'] ?? 0, 2) }}</span>
+                        </div>
+                        <div class="flex justify-between items-center">
+                            <span class="text-base-content/60">1-30 Days</span>
+                            <span class="font-mono {{ ($summary['aging']['1_30'] ?? 0) > 0 ? 'text-warning' : '' }}">${{ number_format($summary['aging']['1_30'] ?? 0, 2) }}</span>
+                        </div>
+                        <div class="flex justify-between items-center">
+                            <span class="text-base-content/60">31-60 Days</span>
+                            <span class="font-mono {{ ($summary['aging']['31_60'] ?? 0) > 0 ? 'text-warning' : '' }}">${{ number_format($summary['aging']['31_60'] ?? 0, 2) }}</span>
+                        </div>
+                        <div class="flex justify-between items-center">
+                            <span class="text-base-content/60">61-90 Days</span>
+                            <span class="font-mono {{ ($summary['aging']['61_90'] ?? 0) > 0 ? 'text-error' : '' }}">${{ number_format($summary['aging']['61_90'] ?? 0, 2) }}</span>
+                        </div>
+                        <div class="flex justify-between items-center">
+                            <span class="text-base-content/60">90+ Days</span>
+                            <span class="font-mono {{ ($summary['aging']['90_plus'] ?? 0) > 0 ? 'text-error font-bold' : '' }}">${{ number_format($summary['aging']['90_plus'] ?? 0, 2) }}</span>
+                        </div>
+                    </div>
+                </div>
+            </div>
+
+            {{-- Credit Management --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Credit Management</h2>
+
+                    {{-- Update Credit Limit --}}
+                    <form method="POST" action="{{ route('seller.business.management.ar.accounts.update-credit-limit', [$business, $customer]) }}" class="space-y-2">
+                        @csrf
+                        <label class="label">
+                            <span class="label-text">Credit Limit</span>
+                        </label>
+                        <div class="join w-full">
+                            <span class="join-item btn btn-sm no-animation">$</span>
+                            <input type="number" name="credit_limit" value="{{ $customer->credit_limit ?? 0 }}" step="0.01" min="0"
+                                   class="input input-bordered input-sm join-item w-full">
+                            <button type="submit" class="btn btn-primary btn-sm join-item">Update</button>
+                        </div>
+                    </form>
+
+                    {{-- Update Payment Terms --}}
+                    <form method="POST" action="{{ route('seller.business.management.ar.accounts.update-terms', [$business, $customer]) }}" class="space-y-2 mt-4">
+                        @csrf
+                        <label class="label">
+                            <span class="label-text">Payment Terms</span>
+                        </label>
+                        <div class="join w-full">
+                            <select name="payment_terms" class="select select-bordered select-sm join-item w-full">
+                                <option value="Due on Receipt" {{ $customer->payment_terms === 'Due on Receipt' ? 'selected' : '' }}>Due on Receipt</option>
+                                <option value="COD" {{ $customer->payment_terms === 'COD' ? 'selected' : '' }}>COD</option>
+                                <option value="Net 15" {{ $customer->payment_terms === 'Net 15' ? 'selected' : '' }}>Net 15</option>
+                                <option value="Net 30" {{ ($customer->payment_terms ?? 'Net 30') === 'Net 30' ? 'selected' : '' }}>Net 30</option>
+                                <option value="Net 45" {{ $customer->payment_terms === 'Net 45' ? 'selected' : '' }}>Net 45</option>
+                                <option value="Net 60" {{ $customer->payment_terms === 'Net 60' ? 'selected' : '' }}>Net 60</option>
+                            </select>
+                            <button type="submit" class="btn btn-primary btn-sm join-item">Update</button>
+                        </div>
+                    </form>
+
+                    {{-- Place/Remove Hold --}}
+                    @if(!$customer->on_credit_hold)
+                        <div class="divider my-2"></div>
+                        <form method="POST" action="{{ route('seller.business.management.ar.accounts.place-hold', [$business, $customer]) }}" class="space-y-2">
+                            @csrf
+                            <label class="label">
+                                <span class="label-text">Place Credit Hold</span>
+                            </label>
+                            <textarea name="reason" placeholder="Reason for hold..." class="textarea textarea-bordered textarea-sm w-full" rows="2" required></textarea>
+                            <button type="submit" class="btn btn-error btn-sm w-full">
+                                <span class="icon-[heroicons--hand-raised] size-4"></span>
+                                Place Hold
+                            </button>
+                        </form>
+                    @endif
+                </div>
+            </div>
+        </div>
+
+        {{-- Right Column: Invoices & Payments --}}
+        <div class="lg:col-span-2 space-y-6">
+            {{-- Open Invoices --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Open Invoices</h2>
+                    @if($invoices->count() > 0)
+                        <div class="overflow-x-auto">
+                            <table class="table table-sm">
+                                <thead>
+                                    <tr>
+                                        <th>Invoice #</th>
+                                        <th>Date</th>
+                                        <th>Due Date</th>
+                                        <th class="text-right">Amount</th>
+                                        <th class="text-right">Balance</th>
+                                        <th>Status</th>
+                                    </tr>
+                                </thead>
+                                <tbody>
+                                    @foreach($invoices as $invoice)
+                                        <tr class="hover">
+                                            <td class="font-medium">{{ $invoice->invoice_number }}</td>
+                                            <td>{{ $invoice->invoice_date?->format('M j, Y') }}</td>
+                                            <td class="{{ $invoice->due_date?->isPast() ? 'text-error' : '' }}">
+                                                {{ $invoice->due_date?->format('M j, Y') }}
+                                                @if($invoice->due_date?->isPast())
+                                                    <span class="text-xs">({{ $invoice->due_date->diffForHumans() }})</span>
+                                                @endif
+                                            </td>
+                                            <td class="text-right font-mono">${{ number_format($invoice->total_amount, 2) }}</td>
+                                            <td class="text-right font-mono font-bold">${{ number_format($invoice->balance_due, 2) }}</td>
+                                            <td>
+                                                @if($invoice->status === 'overdue' || ($invoice->due_date && $invoice->due_date->isPast()))
+                                                    <span class="badge badge-error badge-sm">Overdue</span>
+                                                @elseif($invoice->status === 'partial')
+                                                    <span class="badge badge-warning badge-sm">Partial</span>
+                                                @else
+                                                    <span class="badge badge-info badge-sm">Open</span>
+                                                @endif
+                                            </td>
+                                        </tr>
+                                    @endforeach
+                                </tbody>
+                            </table>
+                        </div>
+                    @else
+                        <div class="text-center py-8 text-base-content/50">
+                            <span class="icon-[heroicons--document-check] size-12 mx-auto mb-2 opacity-40"></span>
+                            <p>No open invoices</p>
+                        </div>
+                    @endif
+                </div>
+            </div>
+
+            {{-- Recent Payments --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Recent Payments</h2>
+                    @if($payments->count() > 0)
+                        <div class="overflow-x-auto">
+                            <table class="table table-sm">
+                                <thead>
+                                    <tr>
+                                        <th>Date</th>
+                                        <th>Reference</th>
+                                        <th>Method</th>
+                                        <th class="text-right">Amount</th>
+                                    </tr>
+                                </thead>
+                                <tbody>
+                                    @foreach($payments as $payment)
+                                        <tr class="hover">
+                                            <td>{{ $payment->payment_date?->format('M j, Y') }}</td>
+                                            <td class="font-medium">{{ $payment->reference_number ?? '-' }}</td>
+                                            <td>{{ ucfirst($payment->payment_method ?? 'Unknown') }}</td>
+                                            <td class="text-right font-mono text-success">${{ number_format($payment->amount, 2) }}</td>
+                                        </tr>
+                                    @endforeach
+                                </tbody>
+                            </table>
+                        </div>
+                    @else
+                        <div class="text-center py-8 text-base-content/50">
+                            <span class="icon-[heroicons--banknotes] size-12 mx-auto mb-2 opacity-40"></span>
+                            <p>No recent payments</p>
+                        </div>
+                    @endif
+                </div>
+            </div>
+
+            {{-- Activity Log --}}
+            @if($activities->count() > 0)
+                <div class="card bg-base-100 shadow-sm">
+                    <div class="card-body">
+                        <h2 class="card-title text-lg">Recent Activity</h2>
+                        <div class="space-y-3">
+                            @foreach($activities as $activity)
+                                <div class="flex gap-3 items-start">
+                                    <div class="flex-shrink-0 w-8 h-8 rounded-full bg-base-200 flex items-center justify-center">
+                                        <span class="icon-[{{ $activity->action_icon }}] size-4 text-base-content/60"></span>
+                                    </div>
+                                    <div class="flex-1">
+                                        <div class="text-sm font-medium">{{ $activity->action_label }}</div>
+                                        <div class="text-sm text-base-content/70">{{ $activity->description }}</div>
+                                        <div class="text-xs text-base-content/50">
+                                            {{ $activity->created_at?->diffForHumans() }}
+                                            @if($activity->user)
+                                                by {{ $activity->user->name }}
+                                            @endif
+                                        </div>
+                                    </div>
+                                </div>
+                            @endforeach
+                        </div>
+                    </div>
+                </div>
+            @endif
+
+            {{-- AR Notes --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">AR Notes</h2>
+                    <div class="text-sm whitespace-pre-wrap">
+                        {{ $customer->ar_notes ?? 'No notes recorded.' }}
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/ar/accounts.blade.php

@@ -0,0 +1,163 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'AR Accounts')
+
+@section('content')
+<div class="p-6 space-y-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-4">
+        <div>
+            <h1 class="text-2xl font-bold">AR Accounts</h1>
+            <p class="text-base-content/70">Customer accounts with balances</p>
+        </div>
+        <div class="flex gap-2">
+            <a href="{{ route('seller.business.management.ar.index', $business) }}" class="btn btn-ghost btn-sm">
+                <span class="icon-[heroicons--arrow-left] size-4"></span>
+                Back to AR
+            </a>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @if($isParent && $divisions->count() > 0)
+        @include('seller.management.partials.division-filter', [
+            'business' => $business,
+            'divisions' => $divisions,
+            'selectedDivision' => $selectedDivision,
+            'includeChildren' => $includeChildren,
+            'routeName' => 'seller.business.management.ar.accounts',
+        ])
+    @endif
+
+    {{-- Summary Stats --}}
+    <div class="grid grid-cols-2 md:grid-cols-4 gap-4">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Total AR</div>
+                <div class="text-2xl font-bold text-primary">${{ number_format($metrics['total_outstanding'] ?? 0, 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Past Due</div>
+                <div class="text-2xl font-bold text-error">${{ number_format($metrics['overdue_amount'] ?? 0, 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Accounts</div>
+                <div class="text-2xl font-bold">{{ $accounts->count() }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">On Hold</div>
+                <div class="text-2xl font-bold {{ $accounts->where('on_credit_hold', true)->count() > 0 ? 'text-error' : '' }}">
+                    {{ $accounts->where('on_credit_hold', true)->count() }}
+                </div>
+            </div>
+        </div>
+    </div>
+
+    {{-- Filters --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body py-4">
+            <form method="GET" action="{{ route('seller.business.management.ar.accounts', $business) }}" class="flex flex-wrap items-center gap-4">
+                <div class="form-control">
+                    <input type="text" name="search" placeholder="Search accounts..."
+                           value="{{ $filters['search'] ?? '' }}"
+                           class="input input-bordered input-sm w-64">
+                </div>
+                <label class="label cursor-pointer gap-2">
+                    <input type="checkbox" name="on_hold" value="1"
+                           {{ ($filters['on_hold'] ?? false) ? 'checked' : '' }}
+                           class="checkbox checkbox-sm checkbox-error">
+                    <span class="label-text">On Hold</span>
+                </label>
+                <label class="label cursor-pointer gap-2">
+                    <input type="checkbox" name="at_risk" value="1"
+                           {{ ($filters['at_risk'] ?? false) ? 'checked' : '' }}
+                           class="checkbox checkbox-sm checkbox-warning">
+                    <span class="label-text">At Risk</span>
+                </label>
+                <button type="submit" class="btn btn-primary btn-sm">Filter</button>
+                @if(($filters['search'] ?? '') || ($filters['on_hold'] ?? false) || ($filters['at_risk'] ?? false))
+                    <a href="{{ route('seller.business.management.ar.accounts', $business) }}" class="btn btn-ghost btn-sm">Clear</a>
+                @endif
+            </form>
+        </div>
+    </div>
+
+    {{-- Accounts Table --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            @if($accounts->count() > 0)
+                <div class="overflow-x-auto">
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Account</th>
+                                <th class="text-right">Balance</th>
+                                <th class="text-right">Past Due</th>
+                                <th class="text-right">Credit Limit</th>
+                                <th>Terms</th>
+                                <th>Status</th>
+                                <th></th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($accounts as $account)
+                                <tr class="hover">
+                                    <td>
+                                        <div class="font-medium">{{ $account['customer']->name }}</div>
+                                        @if($isParent && $account['customer']->business)
+                                            <div class="text-xs text-base-content/50">{{ $account['customer']->business->division_name ?? $account['customer']->business->name }}</div>
+                                        @endif
+                                    </td>
+                                    <td class="text-right font-mono font-bold">${{ number_format($account['balance'], 2) }}</td>
+                                    <td class="text-right font-mono {{ $account['past_due'] > 0 ? 'text-error' : '' }}">
+                                        ${{ number_format($account['past_due'], 2) }}
+                                    </td>
+                                    <td class="text-right font-mono">
+                                        @if($account['credit_limit'] > 0)
+                                            ${{ number_format($account['credit_limit'], 2) }}
+                                            @if($account['balance'] > $account['credit_limit'])
+                                                <span class="badge badge-error badge-xs ml-1">Over</span>
+                                            @endif
+                                        @else
+                                            <span class="text-base-content/40">-</span>
+                                        @endif
+                                    </td>
+                                    <td>{{ $account['payment_terms'] }}</td>
+                                    <td>
+                                        @if($account['on_credit_hold'])
+                                            <span class="badge badge-error badge-sm">Hold</span>
+                                        @elseif($account['credit_status'] === 'watch')
+                                            <span class="badge badge-warning badge-sm">Watch</span>
+                                        @elseif($account['past_due'] > 0)
+                                            <span class="badge badge-warning badge-sm">Past Due</span>
+                                        @else
+                                            <span class="badge badge-success badge-sm">Good</span>
+                                        @endif
+                                    </td>
+                                    <td>
+                                        <a href="{{ route('seller.business.management.ar.accounts.show', [$business, $account['customer']]) }}"
+                                           class="btn btn-ghost btn-xs">
+                                            <span class="icon-[heroicons--eye] size-4"></span>
+                                        </a>
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @else
+                <div class="text-center py-12 text-base-content/50">
+                    <span class="icon-[heroicons--users] size-12 mx-auto mb-4 opacity-40"></span>
+                    <p>No accounts found matching your criteria.</p>
+                </div>
+            @endif
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/bank-accounts/create.blade.php

@@ -0,0 +1,174 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Add Bank Account - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6 max-w-2xl">
+    {{-- Page Header --}}
+    <div class="mb-6">
+        <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="btn btn-ghost btn-sm mb-4">
+            <span class="icon-[heroicons--arrow-left] size-4"></span>
+            Back to Bank Accounts
+        </a>
+        <h1 class="text-2xl font-bold">Add Bank Account</h1>
+        <p class="text-base-content/60 mt-1">Create a new bank account for tracking cash positions</p>
+    </div>
+
+    <form action="{{ route('seller.business.management.bank-accounts.store', $business) }}" method="POST">
+        @csrf
+
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body space-y-4">
+                {{-- Account Name --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Account Name <span class="text-error">*</span></span>
+                    </label>
+                    <input type="text" name="name" value="{{ old('name') }}"
+                           class="input input-bordered @error('name') input-error @enderror"
+                           placeholder="e.g., Operating Account" required>
+                    @error('name')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Account Type --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Account Type <span class="text-error">*</span></span>
+                    </label>
+                    <select name="account_type" class="select select-bordered @error('account_type') select-error @enderror" required>
+                        @foreach($accountTypes as $value => $label)
+                            <option value="{{ $value }}" {{ old('account_type') === $value ? 'selected' : '' }}>
+                                {{ $label }}
+                            </option>
+                        @endforeach
+                    </select>
+                    @error('account_type')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Bank Name --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Bank Name</span>
+                    </label>
+                    <input type="text" name="bank_name" value="{{ old('bank_name') }}"
+                           class="input input-bordered @error('bank_name') input-error @enderror"
+                           placeholder="e.g., Chase, Wells Fargo">
+                    @error('bank_name')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                <div class="grid grid-cols-2 gap-4">
+                    {{-- Account Number (Last 4) --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Account # (Last 4)</span>
+                        </label>
+                        <input type="text" name="account_number_last4" value="{{ old('account_number_last4') }}"
+                               class="input input-bordered @error('account_number_last4') input-error @enderror"
+                               placeholder="1234" maxlength="4">
+                        @error('account_number_last4')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Routing Number --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Routing Number</span>
+                        </label>
+                        <input type="text" name="routing_number" value="{{ old('routing_number') }}"
+                               class="input input-bordered @error('routing_number') input-error @enderror"
+                               placeholder="123456789" maxlength="9">
+                        @error('routing_number')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+                </div>
+
+                {{-- Current Balance --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Opening Balance</span>
+                    </label>
+                    <div class="input-group">
+                        <span>$</span>
+                        <input type="number" name="current_balance" value="{{ old('current_balance', '0.00') }}"
+                               class="input input-bordered w-full @error('current_balance') input-error @enderror"
+                               step="0.01" min="0">
+                    </div>
+                    @error('current_balance')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- GL Account Link --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Link to GL Account</span>
+                    </label>
+                    <select name="gl_account_id" class="select select-bordered @error('gl_account_id') select-error @enderror">
+                        <option value="">-- No GL Link --</option>
+                        @foreach($glAccounts as $glAccount)
+                            <option value="{{ $glAccount->id }}" {{ old('gl_account_id') == $glAccount->id ? 'selected' : '' }}>
+                                {{ $glAccount->account_number }} - {{ $glAccount->name }}
+                            </option>
+                        @endforeach
+                    </select>
+                    <label class="label">
+                        <span class="label-text-alt text-base-content/60">Link to a GL cash/bank account for journal entries</span>
+                    </label>
+                    @error('gl_account_id')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Options --}}
+                <div class="divider">Options</div>
+
+                <div class="form-control">
+                    <label class="label cursor-pointer justify-start gap-3">
+                        <input type="checkbox" name="is_primary" value="1" class="checkbox checkbox-primary"
+                               {{ old('is_primary') ? 'checked' : '' }}>
+                        <span class="label-text">Set as primary account</span>
+                    </label>
+                </div>
+
+                <div class="form-control">
+                    <label class="label cursor-pointer justify-start gap-3">
+                        <input type="checkbox" name="is_active" value="1" class="checkbox checkbox-primary"
+                               {{ old('is_active', true) ? 'checked' : '' }}>
+                        <span class="label-text">Active</span>
+                    </label>
+                </div>
+
+                {{-- Notes --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Notes</span>
+                    </label>
+                    <textarea name="notes" class="textarea textarea-bordered @error('notes') textarea-error @enderror"
+                              rows="3" placeholder="Optional notes...">{{ old('notes') }}</textarea>
+                    @error('notes')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+            </div>
+
+            <div class="card-actions justify-end p-4 border-t border-base-200">
+                <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="btn btn-ghost">
+                    Cancel
+                </a>
+                <button type="submit" class="btn btn-primary">
+                    <span class="icon-[heroicons--check] size-4"></span>
+                    Create Account
+                </button>
+            </div>
+        </div>
+    </form>
+</div>
+@endsection

resources/views/seller/management/bank-accounts/edit.blade.php

@@ -0,0 +1,171 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Edit Bank Account - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6 max-w-2xl">
+    {{-- Page Header --}}
+    <div class="mb-6">
+        <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="btn btn-ghost btn-sm mb-4">
+            <span class="icon-[heroicons--arrow-left] size-4"></span>
+            Back to Bank Accounts
+        </a>
+        <h1 class="text-2xl font-bold">Edit Bank Account</h1>
+        <p class="text-base-content/60 mt-1">{{ $account->name }}</p>
+    </div>
+
+    <form action="{{ route('seller.business.management.bank-accounts.update', [$business, $account]) }}" method="POST">
+        @csrf
+        @method('PUT')
+
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body space-y-4">
+                {{-- Account Name --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Account Name <span class="text-error">*</span></span>
+                    </label>
+                    <input type="text" name="name" value="{{ old('name', $account->name) }}"
+                           class="input input-bordered @error('name') input-error @enderror"
+                           placeholder="e.g., Operating Account" required>
+                    @error('name')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Account Type --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Account Type <span class="text-error">*</span></span>
+                    </label>
+                    <select name="account_type" class="select select-bordered @error('account_type') select-error @enderror" required>
+                        @foreach($accountTypes as $value => $label)
+                            <option value="{{ $value }}" {{ old('account_type', $account->account_type) === $value ? 'selected' : '' }}>
+                                {{ $label }}
+                            </option>
+                        @endforeach
+                    </select>
+                    @error('account_type')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Bank Name --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Bank Name</span>
+                    </label>
+                    <input type="text" name="bank_name" value="{{ old('bank_name', $account->bank_name) }}"
+                           class="input input-bordered @error('bank_name') input-error @enderror"
+                           placeholder="e.g., Chase, Wells Fargo">
+                    @error('bank_name')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                <div class="grid grid-cols-2 gap-4">
+                    {{-- Account Number (Last 4) --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Account # (Last 4)</span>
+                        </label>
+                        <input type="text" name="account_number_last4" value="{{ old('account_number_last4', $account->account_number_last4) }}"
+                               class="input input-bordered @error('account_number_last4') input-error @enderror"
+                               placeholder="1234" maxlength="4">
+                        @error('account_number_last4')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Routing Number --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Routing Number</span>
+                        </label>
+                        <input type="text" name="routing_number" value="{{ old('routing_number', $account->routing_number) }}"
+                               class="input input-bordered @error('routing_number') input-error @enderror"
+                               placeholder="123456789" maxlength="9">
+                        @error('routing_number')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+                </div>
+
+                {{-- Current Balance (Read-only) --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Current Balance</span>
+                    </label>
+                    <div class="input-group">
+                        <span>$</span>
+                        <input type="text" value="{{ number_format($account->current_balance, 2) }}"
+                               class="input input-bordered w-full bg-base-200" disabled>
+                    </div>
+                    <label class="label">
+                        <span class="label-text-alt text-base-content/60">Balance is updated via transfers and reconciliation</span>
+                    </label>
+                </div>
+
+                {{-- GL Account Link --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Link to GL Account</span>
+                    </label>
+                    <select name="gl_account_id" class="select select-bordered @error('gl_account_id') select-error @enderror">
+                        <option value="">-- No GL Link --</option>
+                        @foreach($glAccounts as $glAccount)
+                            <option value="{{ $glAccount->id }}" {{ old('gl_account_id', $account->gl_account_id) == $glAccount->id ? 'selected' : '' }}>
+                                {{ $glAccount->account_number }} - {{ $glAccount->name }}
+                            </option>
+                        @endforeach
+                    </select>
+                    @error('gl_account_id')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+
+                {{-- Options --}}
+                <div class="divider">Options</div>
+
+                <div class="form-control">
+                    <label class="label cursor-pointer justify-start gap-3">
+                        <input type="checkbox" name="is_primary" value="1" class="checkbox checkbox-primary"
+                               {{ old('is_primary', $account->is_primary) ? 'checked' : '' }}>
+                        <span class="label-text">Set as primary account</span>
+                    </label>
+                </div>
+
+                <div class="form-control">
+                    <label class="label cursor-pointer justify-start gap-3">
+                        <input type="checkbox" name="is_active" value="1" class="checkbox checkbox-primary"
+                               {{ old('is_active', $account->is_active) ? 'checked' : '' }}>
+                        <span class="label-text">Active</span>
+                    </label>
+                </div>
+
+                {{-- Notes --}}
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text font-medium">Notes</span>
+                    </label>
+                    <textarea name="notes" class="textarea textarea-bordered @error('notes') textarea-error @enderror"
+                              rows="3" placeholder="Optional notes...">{{ old('notes', $account->notes) }}</textarea>
+                    @error('notes')
+                        <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                    @enderror
+                </div>
+            </div>
+
+            <div class="card-actions justify-end p-4 border-t border-base-200">
+                <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="btn btn-ghost">
+                    Cancel
+                </a>
+                <button type="submit" class="btn btn-primary">
+                    <span class="icon-[heroicons--check] size-4"></span>
+                    Save Changes
+                </button>
+            </div>
+        </div>
+    </form>
+</div>
+@endsection

resources/views/seller/management/bank-accounts/index.blade.php

@@ -0,0 +1,148 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Bank Accounts - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Bank Accounts</h1>
+            <p class="text-base-content/60 mt-1">Manage bank accounts and cash positions</p>
+        </div>
+        <div class="mt-4 md:mt-0">
+            <a href="{{ route('seller.business.management.bank-accounts.create', $business) }}" class="btn btn-primary">
+                <span class="icon-[heroicons--plus] size-4"></span>
+                Add Bank Account
+            </a>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Summary Card --}}
+    <div class="card bg-base-100 shadow-sm mb-6">
+        <div class="card-body">
+            <div class="flex items-center justify-between">
+                <div>
+                    <div class="text-sm text-base-content/60">Total Cash Balance</div>
+                    <div class="text-3xl font-bold text-success">${{ number_format($totalBalance, 2) }}</div>
+                </div>
+                <div class="text-base-content/20">
+                    <span class="icon-[heroicons--banknotes] size-16"></span>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    {{-- Bank Accounts Table --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            @if($accounts->count() > 0)
+                <div class="overflow-x-auto">
+                    <table class="table table-zebra">
+                        <thead>
+                            <tr>
+                                <th>Account</th>
+                                <th>Bank</th>
+                                <th>Type</th>
+                                <th class="text-right">Balance</th>
+                                <th>GL Account</th>
+                                <th>Status</th>
+                                <th class="text-right">Actions</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($accounts as $account)
+                                <tr>
+                                    <td>
+                                        <div class="flex items-center gap-2">
+                                            @if($account->is_primary)
+                                                <span class="badge badge-primary badge-xs">Primary</span>
+                                            @endif
+                                            <a href="{{ route('seller.business.management.bank-accounts.show', [$business, $account]) }}"
+                                               class="font-medium hover:text-primary">
+                                                {{ $account->name }}
+                                            </a>
+                                        </div>
+                                        @if($account->account_number_last4)
+                                            <div class="text-xs text-base-content/60">***{{ $account->account_number_last4 }}</div>
+                                        @endif
+                                    </td>
+                                    <td>{{ $account->bank_name ?? '-' }}</td>
+                                    <td>{{ $account->account_type_display }}</td>
+                                    <td class="text-right font-medium">
+                                        ${{ number_format($account->current_balance, 2) }}
+                                    </td>
+                                    <td>
+                                        @if($account->glAccount)
+                                            <span class="text-sm">{{ $account->glAccount->account_number }}</span>
+                                        @else
+                                            <span class="text-base-content/40">Not linked</span>
+                                        @endif
+                                    </td>
+                                    <td>
+                                        @if($account->is_active)
+                                            <span class="badge badge-success badge-sm">Active</span>
+                                        @else
+                                            <span class="badge badge-ghost badge-sm">Inactive</span>
+                                        @endif
+                                    </td>
+                                    <td class="text-right">
+                                        <div class="dropdown dropdown-end">
+                                            <label tabindex="0" class="btn btn-ghost btn-sm">
+                                                <span class="icon-[heroicons--ellipsis-vertical] size-4"></span>
+                                            </label>
+                                            <ul tabindex="0" class="dropdown-content z-[1] menu p-2 shadow bg-base-100 rounded-box w-48">
+                                                <li>
+                                                    <a href="{{ route('seller.business.management.bank-accounts.show', [$business, $account]) }}">
+                                                        <span class="icon-[heroicons--eye] size-4"></span>
+                                                        View Details
+                                                    </a>
+                                                </li>
+                                                <li>
+                                                    <a href="{{ route('seller.business.management.bank-accounts.edit', [$business, $account]) }}">
+                                                        <span class="icon-[heroicons--pencil] size-4"></span>
+                                                        Edit
+                                                    </a>
+                                                </li>
+                                                <li>
+                                                    <form action="{{ route('seller.business.management.bank-accounts.toggle-active', [$business, $account]) }}" method="POST">
+                                                        @csrf
+                                                        <button type="submit" class="w-full text-left">
+                                                            @if($account->is_active)
+                                                                <span class="icon-[heroicons--pause] size-4"></span>
+                                                                Deactivate
+                                                            @else
+                                                                <span class="icon-[heroicons--play] size-4"></span>
+                                                                Activate
+                                                            @endif
+                                                        </button>
+                                                    </form>
+                                                </li>
+                                            </ul>
+                                        </div>
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @else
+                <div class="text-center py-12">
+                    <span class="icon-[heroicons--banknotes] size-16 text-base-content/20 block mx-auto mb-4"></span>
+                    <h3 class="font-semibold text-lg">No Bank Accounts</h3>
+                    <p class="text-base-content/60 mt-2">Add your first bank account to track cash positions.</p>
+                    <div class="mt-4">
+                        <a href="{{ route('seller.business.management.bank-accounts.create', $business) }}" class="btn btn-primary">
+                            <span class="icon-[heroicons--plus] size-4"></span>
+                            Add Bank Account
+                        </a>
+                    </div>
+                </div>
+            @endif
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/bank-accounts/match-rules.blade.php

@@ -0,0 +1,156 @@
+@extends('layouts.seller')
+
+@section('title', 'Match Rules - ' . $account->name)
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <div class="flex items-center gap-2 text-sm text-base-content/60 mb-1">
+                <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="hover:text-primary">
+                    Bank Accounts
+                </a>
+                <span class="icon-[heroicons--chevron-right] size-4"></span>
+                <a href="{{ route('seller.business.management.bank-accounts.reconciliation', [$business, $account]) }}" class="hover:text-primary">
+                    Reconciliation
+                </a>
+                <span class="icon-[heroicons--chevron-right] size-4"></span>
+                <span>Match Rules</span>
+            </div>
+            <h1 class="text-2xl font-bold">Auto-Match Rules</h1>
+            <p class="text-base-content/60 mt-1">{{ $account->name }}</p>
+        </div>
+        <a href="{{ route('seller.business.management.bank-accounts.reconciliation', [$business, $account]) }}"
+           class="btn btn-outline btn-sm mt-4 md:mt-0">
+            <span class="icon-[heroicons--arrow-left] size-4"></span>
+            Back to Reconciliation
+        </a>
+    </div>
+
+    {{-- Eligible for Auto-Enable --}}
+    @if($eligibleRules->isNotEmpty())
+        <div class="alert alert-info mb-6">
+            <span class="icon-[heroicons--light-bulb] size-5"></span>
+            <div>
+                <h3 class="font-bold">Rules Ready for Auto-Matching</h3>
+                <p class="text-sm">These rules have been trained {{ \App\Models\Accounting\BankMatchRule::MIN_TRAINING_COUNT }}+ times and can be enabled for auto-matching.</p>
+            </div>
+        </div>
+    @endif
+
+    {{-- All Rules --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h3 class="card-title text-lg mb-4">Match Rules</h3>
+
+            @if($rules->isEmpty())
+                <div class="text-center py-8 text-base-content/60">
+                    <span class="icon-[heroicons--academic-cap] size-12 mb-2"></span>
+                    <p>No rules learned yet</p>
+                    <p class="text-sm mt-2">Rules are automatically created when you manually match transactions.</p>
+                </div>
+            @else
+                <div class="overflow-x-auto">
+                    <table class="table">
+                        <thead>
+                            <tr>
+                                <th>Pattern</th>
+                                <th>Direction</th>
+                                <th>Typical Amount</th>
+                                <th class="text-center">Training</th>
+                                <th class="text-center">Auto-Matches</th>
+                                <th class="text-center">Rejections</th>
+                                <th>Auto-Enabled</th>
+                                <th>Last Used</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($rules as $rule)
+                                <tr class="{{ $rule->is_eligible_for_auto_enable ? 'bg-info/10' : '' }}">
+                                    <td>
+                                        <div class="font-medium">{{ $rule->pattern_name }}</div>
+                                        <div class="text-xs text-base-content/60">{{ $rule->pattern_type_display }}</div>
+                                    </td>
+                                    <td>
+                                        <span class="badge {{ $rule->direction === 'debit' ? 'badge-error' : 'badge-success' }} badge-sm">
+                                            {{ $rule->direction_display }}
+                                        </span>
+                                    </td>
+                                    <td class="font-mono">
+                                        @if($rule->typical_amount)
+                                            ${{ number_format($rule->typical_amount, 2) }}
+                                            <span class="text-xs text-base-content/60">±${{ number_format($rule->amount_tolerance, 2) }}</span>
+                                        @else
+                                            —
+                                        @endif
+                                    </td>
+                                    <td class="text-center">
+                                        <span class="badge badge-ghost">{{ $rule->training_count }}</span>
+                                    </td>
+                                    <td class="text-center">
+                                        <span class="badge badge-success badge-outline">{{ $rule->auto_match_count }}</span>
+                                    </td>
+                                    <td class="text-center">
+                                        <span class="badge badge-error badge-outline">{{ $rule->rejection_count }}</span>
+                                    </td>
+                                    <td>
+                                        <form action="{{ route('seller.business.management.bank-accounts.reconciliation.rules.toggle', [$business, $account, $rule]) }}" method="POST">
+                                            @csrf
+                                            <input type="hidden" name="enabled" value="{{ $rule->auto_enabled ? '0' : '1' }}">
+                                            <button type="submit"
+                                                    class="toggle toggle-sm {{ $rule->auto_enabled ? 'toggle-success' : '' }}"
+                                                    {{ $rule->training_count < \App\Models\Accounting\BankMatchRule::MIN_TRAINING_COUNT && !$rule->auto_enabled ? 'disabled' : '' }}>
+                                            </button>
+                                        </form>
+                                    </td>
+                                    <td class="text-sm text-base-content/60">
+                                        @if($rule->last_used_at)
+                                            {{ $rule->last_used_at->diffForHumans() }}
+                                        @else
+                                            Never
+                                        @endif
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @endif
+        </div>
+    </div>
+
+    {{-- How It Works --}}
+    <div class="card bg-base-200 mt-6">
+        <div class="card-body">
+            <h3 class="card-title text-lg">
+                <span class="icon-[heroicons--question-mark-circle] size-5"></span>
+                How Auto-Matching Works
+            </h3>
+            <div class="grid md:grid-cols-3 gap-4 mt-4">
+                <div class="flex gap-3">
+                    <div class="badge badge-primary badge-lg">1</div>
+                    <div>
+                        <h4 class="font-medium">Learn from Manual Matches</h4>
+                        <p class="text-sm text-base-content/60">When you manually match a transaction, a rule is created or updated based on the transaction pattern.</p>
+                    </div>
+                </div>
+                <div class="flex gap-3">
+                    <div class="badge badge-primary badge-lg">2</div>
+                    <div>
+                        <h4 class="font-medium">Training Threshold</h4>
+                        <p class="text-sm text-base-content/60">After {{ \App\Models\Accounting\BankMatchRule::MIN_TRAINING_COUNT }} successful manual matches, the rule becomes eligible for auto-matching.</p>
+                    </div>
+                </div>
+                <div class="flex gap-3">
+                    <div class="badge badge-primary badge-lg">3</div>
+                    <div>
+                        <h4 class="font-medium">Human Review Required</h4>
+                        <p class="text-sm text-base-content/60">Auto-matched transactions are proposed but never committed automatically. You must confirm or reject each match.</p>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/bank-accounts/reconciliation.blade.php

@@ -0,0 +1,291 @@
+@extends('layouts.seller')
+
+@section('title', 'Bank Reconciliation - ' . $account->name)
+
+@section('content')
+<div class="container mx-auto px-4 py-6" x-data="reconciliationPage()">
+    {{-- Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <div class="flex items-center gap-2 text-sm text-base-content/60 mb-1">
+                <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="hover:text-primary">
+                    Bank Accounts
+                </a>
+                <span class="icon-[heroicons--chevron-right] size-4"></span>
+                <span>{{ $account->name }}</span>
+            </div>
+            <h1 class="text-2xl font-bold">Bank Reconciliation</h1>
+        </div>
+        <div class="flex gap-2 mt-4 md:mt-0">
+            <a href="{{ route('seller.business.management.bank-accounts.reconciliation.rules', [$business, $account]) }}"
+               class="btn btn-outline btn-sm">
+                <span class="icon-[heroicons--cog-6-tooth] size-4"></span>
+                Match Rules
+            </a>
+            <form action="{{ route('seller.business.management.bank-accounts.reconciliation.sync', [$business, $account]) }}" method="POST" class="inline">
+                @csrf
+                <button type="submit" class="btn btn-primary btn-sm">
+                    <span class="icon-[heroicons--arrow-path] size-4"></span>
+                    Sync Transactions
+                </button>
+            </form>
+        </div>
+    </div>
+
+    {{-- Summary Cards --}}
+    <div class="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body p-4">
+                <div class="text-sm text-base-content/60">Plaid Balance</div>
+                <div class="text-2xl font-bold">
+                    @if($summary['has_plaid'])
+                        ${{ number_format($summary['plaid_balance'], 2) }}
+                    @else
+                        <span class="text-base-content/40">Not Connected</span>
+                    @endif
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body p-4">
+                <div class="text-sm text-base-content/60">GL Balance</div>
+                <div class="text-2xl font-bold">${{ number_format($summary['gl_balance'], 2) }}</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body p-4">
+                <div class="text-sm text-base-content/60">Difference</div>
+                <div class="text-2xl font-bold {{ ($summary['difference'] ?? 0) != 0 ? 'text-warning' : 'text-success' }}">
+                    @if($summary['difference'] !== null)
+                        ${{ number_format(abs($summary['difference']), 2) }}
+                        @if($summary['difference'] != 0)
+                            <span class="text-sm">{{ $summary['difference'] > 0 ? 'over' : 'under' }}</span>
+                        @endif
+                    @else
+                        —
+                    @endif
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body p-4">
+                <div class="text-sm text-base-content/60">Pending Review</div>
+                <div class="text-2xl font-bold">
+                    {{ $summary['unmatched_count'] + $summary['proposed_count'] }}
+                    <span class="text-sm font-normal text-base-content/60">transactions</span>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    {{-- Tabs --}}
+    <div class="tabs tabs-boxed mb-4">
+        <button class="tab" :class="{ 'tab-active': activeTab === 'unmatched' }" @click="activeTab = 'unmatched'">
+            Unmatched
+            @if($unmatchedTransactions->count() > 0)
+                <span class="badge badge-warning badge-sm ml-1">{{ $unmatchedTransactions->count() }}</span>
+            @endif
+        </button>
+        <button class="tab" :class="{ 'tab-active': activeTab === 'proposed' }" @click="activeTab = 'proposed'">
+            Auto-Match Review
+            @if($proposedMatches->count() > 0)
+                <span class="badge badge-info badge-sm ml-1">{{ $proposedMatches->count() }}</span>
+            @endif
+        </button>
+        <button class="tab" :class="{ 'tab-active': activeTab === 'matched' }" @click="activeTab = 'matched'">
+            Matched
+        </button>
+    </div>
+
+    {{-- Unmatched Transactions --}}
+    <div x-show="activeTab === 'unmatched'" class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h3 class="card-title text-lg mb-4">Unmatched Transactions</h3>
+
+            @if($unmatchedTransactions->isEmpty())
+                <div class="text-center py-8 text-base-content/60">
+                    <span class="icon-[heroicons--check-circle] size-12 mb-2"></span>
+                    <p>All transactions are matched!</p>
+                </div>
+            @else
+                <div class="overflow-x-auto">
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Date</th>
+                                <th>Description</th>
+                                <th class="text-right">Amount</th>
+                                <th>Category</th>
+                                <th>Actions</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($unmatchedTransactions as $tx)
+                                <tr>
+                                    <td>{{ $tx->date->format('M d, Y') }}</td>
+                                    <td>
+                                        <div class="font-medium">{{ $tx->display_name }}</div>
+                                        @if($tx->name !== $tx->merchant_name)
+                                            <div class="text-xs text-base-content/60">{{ $tx->name }}</div>
+                                        @endif
+                                    </td>
+                                    <td class="text-right font-mono {{ $tx->is_credit ? 'text-success' : 'text-error' }}">
+                                        {{ $tx->formatted_amount }}
+                                    </td>
+                                    <td class="text-sm text-base-content/60">{{ $tx->category_display }}</td>
+                                    <td>
+                                        <div class="dropdown dropdown-end">
+                                            <label tabindex="0" class="btn btn-ghost btn-xs">
+                                                <span class="icon-[heroicons--ellipsis-vertical] size-4"></span>
+                                            </label>
+                                            <ul tabindex="0" class="dropdown-content z-[1] menu p-2 shadow bg-base-100 rounded-box w-52">
+                                                <li>
+                                                    <button @click="openMatchModal({{ $tx->id }})">
+                                                        <span class="icon-[heroicons--link] size-4"></span>
+                                                        Find Match
+                                                    </button>
+                                                </li>
+                                                <li>
+                                                    <form action="{{ route('seller.business.management.bank-accounts.reconciliation.ignore', [$business, $account]) }}" method="POST">
+                                                        @csrf
+                                                        <input type="hidden" name="transaction_ids[]" value="{{ $tx->id }}">
+                                                        <button type="submit" class="text-warning">
+                                                            <span class="icon-[heroicons--eye-slash] size-4"></span>
+                                                            Ignore
+                                                        </button>
+                                                    </form>
+                                                </li>
+                                            </ul>
+                                        </div>
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @endif
+        </div>
+    </div>
+
+    {{-- Auto-Match Review --}}
+    <div x-show="activeTab === 'proposed'" class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <div class="flex items-center justify-between mb-4">
+                <h3 class="card-title text-lg">Auto-Match Review</h3>
+                @if($proposedMatches->isNotEmpty())
+                    <div class="flex gap-2">
+                        <form action="{{ route('seller.business.management.bank-accounts.reconciliation.confirm', [$business, $account]) }}" method="POST" class="inline">
+                            @csrf
+                            <template x-for="id in selectedProposed" :key="id">
+                                <input type="hidden" name="transaction_ids[]" :value="id">
+                            </template>
+                            <button type="submit" class="btn btn-success btn-sm" :disabled="selectedProposed.length === 0">
+                                <span class="icon-[heroicons--check] size-4"></span>
+                                Confirm Selected
+                            </button>
+                        </form>
+                        <form action="{{ route('seller.business.management.bank-accounts.reconciliation.reject', [$business, $account]) }}" method="POST" class="inline">
+                            @csrf
+                            <template x-for="id in selectedProposed" :key="id">
+                                <input type="hidden" name="transaction_ids[]" :value="id">
+                            </template>
+                            <button type="submit" class="btn btn-error btn-outline btn-sm" :disabled="selectedProposed.length === 0">
+                                <span class="icon-[heroicons--x-mark] size-4"></span>
+                                Reject Selected
+                            </button>
+                        </form>
+                    </div>
+                @endif
+            </div>
+
+            @if($proposedMatches->isEmpty())
+                <div class="text-center py-8 text-base-content/60">
+                    <span class="icon-[heroicons--sparkles] size-12 mb-2"></span>
+                    <p>No auto-match proposals pending</p>
+                </div>
+            @else
+                <div class="overflow-x-auto">
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>
+                                    <input type="checkbox" class="checkbox checkbox-sm"
+                                           @change="toggleAllProposed($event.target.checked, {{ $proposedMatches->pluck('id')->toJson() }})">
+                                </th>
+                                <th>Date</th>
+                                <th>Description</th>
+                                <th class="text-right">Amount</th>
+                                <th>Suggested Rule</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($proposedMatches as $tx)
+                                <tr>
+                                    <td>
+                                        <input type="checkbox" class="checkbox checkbox-sm"
+                                               :checked="selectedProposed.includes({{ $tx->id }})"
+                                               @change="toggleProposed({{ $tx->id }})">
+                                    </td>
+                                    <td>{{ $tx->date->format('M d, Y') }}</td>
+                                    <td>
+                                        <div class="font-medium">{{ $tx->display_name }}</div>
+                                    </td>
+                                    <td class="text-right font-mono {{ $tx->is_credit ? 'text-success' : 'text-error' }}">
+                                        {{ $tx->formatted_amount }}
+                                    </td>
+                                    <td>
+                                        @if($tx->matchedByRule)
+                                            <div class="badge badge-ghost badge-sm">{{ $tx->matchedByRule->pattern_name }}</div>
+                                        @endif
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @endif
+        </div>
+    </div>
+
+    {{-- Matched Transactions (Placeholder) --}}
+    <div x-show="activeTab === 'matched'" class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h3 class="card-title text-lg mb-4">Matched Transactions</h3>
+            <div class="text-center py-8 text-base-content/60">
+                <p>View matched transactions history here.</p>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+function reconciliationPage() {
+    return {
+        activeTab: 'unmatched',
+        selectedProposed: [],
+
+        toggleProposed(id) {
+            const index = this.selectedProposed.indexOf(id);
+            if (index > -1) {
+                this.selectedProposed.splice(index, 1);
+            } else {
+                this.selectedProposed.push(id);
+            }
+        },
+
+        toggleAllProposed(checked, ids) {
+            if (checked) {
+                this.selectedProposed = [...ids];
+            } else {
+                this.selectedProposed = [];
+            }
+        },
+
+        openMatchModal(transactionId) {
+            // TODO: Open modal to find and select matches
+            alert('Match modal for transaction ' + transactionId);
+        }
+    }
+}
+</script>
+@endsection

resources/views/seller/management/bank-accounts/show.blade.php

@@ -0,0 +1,188 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', $account->name . ' - Bank Accounts')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <a href="{{ route('seller.business.management.bank-accounts.index', $business) }}" class="btn btn-ghost btn-sm mb-2">
+                <span class="icon-[heroicons--arrow-left] size-4"></span>
+                Back to Bank Accounts
+            </a>
+            <h1 class="text-2xl font-bold flex items-center gap-2">
+                {{ $account->name }}
+                @if($account->is_primary)
+                    <span class="badge badge-primary">Primary</span>
+                @endif
+                @if(!$account->is_active)
+                    <span class="badge badge-ghost">Inactive</span>
+                @endif
+            </h1>
+            <p class="text-base-content/60 mt-1">
+                {{ $account->bank_name ?? 'Bank account' }}
+                @if($account->account_number_last4)
+                    &bull; ***{{ $account->account_number_last4 }}
+                @endif
+            </p>
+        </div>
+        <div class="mt-4 md:mt-0 flex gap-2">
+            <a href="{{ route('seller.business.management.bank-transfers.create', $business) }}?from={{ $account->id }}" class="btn btn-outline btn-sm">
+                <span class="icon-[heroicons--arrows-right-left] size-4"></span>
+                Transfer
+            </a>
+            <a href="{{ route('seller.business.management.bank-accounts.edit', [$business, $account]) }}" class="btn btn-primary btn-sm">
+                <span class="icon-[heroicons--pencil] size-4"></span>
+                Edit
+            </a>
+        </div>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-3 gap-6">
+        {{-- Main Info --}}
+        <div class="lg:col-span-2 space-y-6">
+            {{-- Balance Card --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Current Balance</h2>
+                    <div class="text-4xl font-bold text-success mt-2">
+                        ${{ number_format($account->current_balance, 2) }}
+                    </div>
+                    @if($account->available_balance != $account->current_balance)
+                        <div class="text-sm text-base-content/60 mt-1">
+                            Available: ${{ number_format($account->available_balance, 2) }}
+                        </div>
+                    @endif
+                    @if($account->last_synced_at)
+                        <div class="text-xs text-base-content/40 mt-2">
+                            Last synced: {{ $account->last_synced_at->diffForHumans() }}
+                        </div>
+                    @endif
+                </div>
+            </div>
+
+            {{-- Recent Transfers --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <div class="flex items-center justify-between mb-4">
+                        <h2 class="card-title text-lg">Recent Transfers</h2>
+                        <a href="{{ route('seller.business.management.bank-transfers.index', $business) }}" class="btn btn-ghost btn-sm">
+                            View All
+                        </a>
+                    </div>
+
+                    @if($recentTransfers->count() > 0)
+                        <div class="overflow-x-auto">
+                            <table class="table table-sm">
+                                <thead>
+                                    <tr>
+                                        <th>Date</th>
+                                        <th>From/To</th>
+                                        <th class="text-right">Amount</th>
+                                        <th>Status</th>
+                                    </tr>
+                                </thead>
+                                <tbody>
+                                    @foreach($recentTransfers as $transfer)
+                                        <tr>
+                                            <td>{{ $transfer->transfer_date->format('M j, Y') }}</td>
+                                            <td>
+                                                @if($transfer->from_bank_account_id === $account->id)
+                                                    <span class="text-error">To: {{ $transfer->toAccount->name }}</span>
+                                                @else
+                                                    <span class="text-success">From: {{ $transfer->fromAccount->name }}</span>
+                                                @endif
+                                            </td>
+                                            <td class="text-right">
+                                                @if($transfer->from_bank_account_id === $account->id)
+                                                    <span class="text-error">-${{ number_format($transfer->amount, 2) }}</span>
+                                                @else
+                                                    <span class="text-success">+${{ number_format($transfer->amount, 2) }}</span>
+                                                @endif
+                                            </td>
+                                            <td>
+                                                <span class="badge {{ $transfer->status_badge }} badge-sm">
+                                                    {{ ucfirst($transfer->status) }}
+                                                </span>
+                                            </td>
+                                        </tr>
+                                    @endforeach
+                                </tbody>
+                            </table>
+                        </div>
+                    @else
+                        <div class="text-center py-8 text-base-content/60">
+                            <span class="icon-[heroicons--arrows-right-left] size-8 block mx-auto mb-2 opacity-40"></span>
+                            No recent transfers
+                        </div>
+                    @endif
+                </div>
+            </div>
+        </div>
+
+        {{-- Sidebar Info --}}
+        <div class="space-y-6">
+            {{-- Account Details --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Account Details</h2>
+                    <div class="space-y-3 mt-4">
+                        <div>
+                            <div class="text-xs text-base-content/60 uppercase">Type</div>
+                            <div class="font-medium">{{ $account->account_type_display }}</div>
+                        </div>
+                        <div>
+                            <div class="text-xs text-base-content/60 uppercase">Currency</div>
+                            <div class="font-medium">{{ $account->currency }}</div>
+                        </div>
+                        @if($account->routing_number)
+                            <div>
+                                <div class="text-xs text-base-content/60 uppercase">Routing Number</div>
+                                <div class="font-medium">{{ $account->routing_number }}</div>
+                            </div>
+                        @endif
+                        @if($account->glAccount)
+                            <div>
+                                <div class="text-xs text-base-content/60 uppercase">GL Account</div>
+                                <div class="font-medium">{{ $account->glAccount->account_number }} - {{ $account->glAccount->name }}</div>
+                            </div>
+                        @endif
+                    </div>
+                </div>
+            </div>
+
+            {{-- Notes --}}
+            @if($account->notes)
+                <div class="card bg-base-100 shadow-sm">
+                    <div class="card-body">
+                        <h2 class="card-title text-lg">Notes</h2>
+                        <p class="text-base-content/80 mt-2">{{ $account->notes }}</p>
+                    </div>
+                </div>
+            @endif
+
+            {{-- Plaid Status --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Bank Connection</h2>
+                    @if($account->hasPlaidConnection())
+                        <div class="flex items-center gap-2 mt-2 text-success">
+                            <span class="icon-[heroicons--check-circle] size-5"></span>
+                            Connected via Plaid
+                        </div>
+                    @else
+                        <div class="flex items-center gap-2 mt-2 text-base-content/60">
+                            <span class="icon-[heroicons--minus-circle] size-5"></span>
+                            Not connected
+                        </div>
+                        <p class="text-sm text-base-content/60 mt-2">
+                            Connect via Plaid to enable automatic balance sync and transaction import.
+                        </p>
+                    @endif
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/bank-transfers/create.blade.php

@@ -0,0 +1,135 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'New Transfer - Bank Transfers')
+
+@section('content')
+<div class="container mx-auto px-4 py-6 max-w-2xl">
+    {{-- Page Header --}}
+    <div class="mb-6">
+        <a href="{{ route('seller.business.management.bank-transfers.index', $business) }}" class="btn btn-ghost btn-sm mb-4">
+            <span class="icon-[heroicons--arrow-left] size-4"></span>
+            Back to Transfers
+        </a>
+        <h1 class="text-2xl font-bold">New Bank Transfer</h1>
+        <p class="text-base-content/60 mt-1">Transfer funds between bank accounts</p>
+    </div>
+
+    @if($accounts->count() < 2)
+        <div class="alert alert-warning">
+            <span class="icon-[heroicons--exclamation-triangle] size-5"></span>
+            <span>You need at least 2 bank accounts to make a transfer. <a href="{{ route('seller.business.management.bank-accounts.create', $business) }}" class="link">Add another account</a>.</span>
+        </div>
+    @else
+        <form action="{{ route('seller.business.management.bank-transfers.store', $business) }}" method="POST">
+            @csrf
+
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body space-y-4">
+                    {{-- From Account --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">From Account <span class="text-error">*</span></span>
+                        </label>
+                        <select name="from_bank_account_id" class="select select-bordered @error('from_bank_account_id') select-error @enderror" required>
+                            <option value="">-- Select Source Account --</option>
+                            @foreach($accounts as $account)
+                                <option value="{{ $account->id }}"
+                                        data-balance="{{ $account->current_balance }}"
+                                        {{ old('from_bank_account_id', request('from')) == $account->id ? 'selected' : '' }}>
+                                    {{ $account->name }} - ${{ number_format($account->current_balance, 2) }}
+                                    @if($account->account_number_last4) (***{{ $account->account_number_last4 }}) @endif
+                                </option>
+                            @endforeach
+                        </select>
+                        @error('from_bank_account_id')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- To Account --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">To Account <span class="text-error">*</span></span>
+                        </label>
+                        <select name="to_bank_account_id" class="select select-bordered @error('to_bank_account_id') select-error @enderror" required>
+                            <option value="">-- Select Destination Account --</option>
+                            @foreach($accounts as $account)
+                                <option value="{{ $account->id }}" {{ old('to_bank_account_id') == $account->id ? 'selected' : '' }}>
+                                    {{ $account->name }} - ${{ number_format($account->current_balance, 2) }}
+                                    @if($account->account_number_last4) (***{{ $account->account_number_last4 }}) @endif
+                                </option>
+                            @endforeach
+                        </select>
+                        @error('to_bank_account_id')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Amount --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Amount <span class="text-error">*</span></span>
+                        </label>
+                        <div class="input-group">
+                            <span>$</span>
+                            <input type="number" name="amount" value="{{ old('amount') }}"
+                                   class="input input-bordered w-full @error('amount') input-error @enderror"
+                                   step="0.01" min="0.01" placeholder="0.00" required>
+                        </div>
+                        @error('amount')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Transfer Date --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Transfer Date <span class="text-error">*</span></span>
+                        </label>
+                        <input type="date" name="transfer_date" value="{{ old('transfer_date', now()->format('Y-m-d')) }}"
+                               class="input input-bordered @error('transfer_date') input-error @enderror" required>
+                        @error('transfer_date')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Reference --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Reference Number</span>
+                        </label>
+                        <input type="text" name="reference" value="{{ old('reference') }}"
+                               class="input input-bordered @error('reference') input-error @enderror"
+                               placeholder="e.g., Wire confirmation #">
+                        @error('reference')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+
+                    {{-- Notes --}}
+                    <div class="form-control">
+                        <label class="label">
+                            <span class="label-text font-medium">Notes</span>
+                        </label>
+                        <textarea name="notes" class="textarea textarea-bordered @error('notes') textarea-error @enderror"
+                                  rows="3" placeholder="Optional transfer notes...">{{ old('notes') }}</textarea>
+                        @error('notes')
+                            <label class="label"><span class="label-text-alt text-error">{{ $message }}</span></label>
+                        @enderror
+                    </div>
+                </div>
+
+                <div class="card-actions justify-end p-4 border-t border-base-200">
+                    <a href="{{ route('seller.business.management.bank-transfers.index', $business) }}" class="btn btn-ghost">
+                        Cancel
+                    </a>
+                    <button type="submit" class="btn btn-primary">
+                        <span class="icon-[heroicons--arrows-right-left] size-4"></span>
+                        Create Transfer
+                    </button>
+                </div>
+            </div>
+        </form>
+    @endif
+</div>
+@endsection

resources/views/seller/management/bank-transfers/index.blade.php

@@ -0,0 +1,133 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Bank Transfers - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Bank Transfers</h1>
+            <p class="text-base-content/60 mt-1">Transfer funds between bank accounts</p>
+        </div>
+        <div class="mt-4 md:mt-0">
+            <a href="{{ route('seller.business.management.bank-transfers.create', $business) }}" class="btn btn-primary">
+                <span class="icon-[heroicons--plus] size-4"></span>
+                New Transfer
+            </a>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Filters --}}
+    <div class="card bg-base-100 shadow-sm mb-6">
+        <div class="card-body">
+            <form method="GET" class="flex flex-wrap gap-4 items-end">
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text">Status</span>
+                    </label>
+                    <select name="status" class="select select-bordered select-sm">
+                        <option value="">All Statuses</option>
+                        <option value="pending" {{ ($filters['status'] ?? '') === 'pending' ? 'selected' : '' }}>Pending</option>
+                        <option value="completed" {{ ($filters['status'] ?? '') === 'completed' ? 'selected' : '' }}>Completed</option>
+                        <option value="cancelled" {{ ($filters['status'] ?? '') === 'cancelled' ? 'selected' : '' }}>Cancelled</option>
+                    </select>
+                </div>
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text">From Date</span>
+                    </label>
+                    <input type="date" name="from_date" value="{{ $filters['from_date'] ?? '' }}" class="input input-bordered input-sm">
+                </div>
+                <div class="form-control">
+                    <label class="label">
+                        <span class="label-text">To Date</span>
+                    </label>
+                    <input type="date" name="to_date" value="{{ $filters['to_date'] ?? '' }}" class="input input-bordered input-sm">
+                </div>
+                <button type="submit" class="btn btn-sm btn-outline">
+                    <span class="icon-[heroicons--funnel] size-4"></span>
+                    Filter
+                </button>
+                @if(!empty($filters['status']) || !empty($filters['from_date']) || !empty($filters['to_date']))
+                    <a href="{{ route('seller.business.management.bank-transfers.index', $business) }}" class="btn btn-sm btn-ghost">
+                        Clear
+                    </a>
+                @endif
+            </form>
+        </div>
+    </div>
+
+    {{-- Transfers Table --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            @if($transfers->count() > 0)
+                <div class="overflow-x-auto">
+                    <table class="table table-zebra">
+                        <thead>
+                            <tr>
+                                <th>Date</th>
+                                <th>From</th>
+                                <th>To</th>
+                                <th class="text-right">Amount</th>
+                                <th>Reference</th>
+                                <th>Status</th>
+                                <th class="text-right">Actions</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($transfers as $transfer)
+                                <tr>
+                                    <td>{{ $transfer->transfer_date->format('M j, Y') }}</td>
+                                    <td>
+                                        <div class="font-medium">{{ $transfer->fromAccount->name }}</div>
+                                        @if($transfer->fromAccount->account_number_last4)
+                                            <div class="text-xs text-base-content/60">***{{ $transfer->fromAccount->account_number_last4 }}</div>
+                                        @endif
+                                    </td>
+                                    <td>
+                                        <div class="font-medium">{{ $transfer->toAccount->name }}</div>
+                                        @if($transfer->toAccount->account_number_last4)
+                                            <div class="text-xs text-base-content/60">***{{ $transfer->toAccount->account_number_last4 }}</div>
+                                        @endif
+                                    </td>
+                                    <td class="text-right font-medium">
+                                        ${{ number_format($transfer->amount, 2) }}
+                                    </td>
+                                    <td>{{ $transfer->reference ?? '-' }}</td>
+                                    <td>
+                                        <span class="badge {{ $transfer->status_badge }} badge-sm">
+                                            {{ ucfirst($transfer->status) }}
+                                        </span>
+                                    </td>
+                                    <td class="text-right">
+                                        <a href="{{ route('seller.business.management.bank-transfers.show', [$business, $transfer]) }}"
+                                           class="btn btn-ghost btn-sm">
+                                            <span class="icon-[heroicons--eye] size-4"></span>
+                                        </a>
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @else
+                <div class="text-center py-12">
+                    <span class="icon-[heroicons--arrows-right-left] size-16 text-base-content/20 block mx-auto mb-4"></span>
+                    <h3 class="font-semibold text-lg">No Transfers</h3>
+                    <p class="text-base-content/60 mt-2">Create a transfer to move funds between accounts.</p>
+                    <div class="mt-4">
+                        <a href="{{ route('seller.business.management.bank-transfers.create', $business) }}" class="btn btn-primary">
+                            <span class="icon-[heroicons--plus] size-4"></span>
+                            New Transfer
+                        </a>
+                    </div>
+                </div>
+            @endif
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/bank-transfers/show.blade.php

@@ -0,0 +1,161 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Transfer Details - Bank Transfers')
+
+@section('content')
+<div class="container mx-auto px-4 py-6 max-w-3xl">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <a href="{{ route('seller.business.management.bank-transfers.index', $business) }}" class="btn btn-ghost btn-sm mb-2">
+                <span class="icon-[heroicons--arrow-left] size-4"></span>
+                Back to Transfers
+            </a>
+            <h1 class="text-2xl font-bold flex items-center gap-2">
+                Transfer #{{ $transfer->id }}
+                <span class="badge {{ $transfer->status_badge }}">{{ ucfirst($transfer->status) }}</span>
+            </h1>
+            <p class="text-base-content/60 mt-1">{{ $transfer->transfer_date->format('F j, Y') }}</p>
+        </div>
+        @if($transfer->isPending())
+            <div class="mt-4 md:mt-0 flex gap-2">
+                <form action="{{ route('seller.business.management.bank-transfers.cancel', [$business, $transfer]) }}" method="POST"
+                      onsubmit="return confirm('Are you sure you want to cancel this transfer?');">
+                    @csrf
+                    <button type="submit" class="btn btn-ghost btn-sm text-error">
+                        <span class="icon-[heroicons--x-mark] size-4"></span>
+                        Cancel
+                    </button>
+                </form>
+                <form action="{{ route('seller.business.management.bank-transfers.complete', [$business, $transfer]) }}" method="POST">
+                    @csrf
+                    <button type="submit" class="btn btn-success btn-sm">
+                        <span class="icon-[heroicons--check] size-4"></span>
+                        Complete Transfer
+                    </button>
+                </form>
+            </div>
+        @endif
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        {{-- Transfer Details --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Transfer Details</h2>
+                <div class="space-y-4 mt-4">
+                    <div class="flex justify-between items-center py-3 border-b border-base-200">
+                        <span class="text-base-content/60">Amount</span>
+                        <span class="text-2xl font-bold">${{ number_format($transfer->amount, 2) }}</span>
+                    </div>
+
+                    <div class="flex justify-between py-3 border-b border-base-200">
+                        <span class="text-base-content/60">From Account</span>
+                        <div class="text-right">
+                            <div class="font-medium">{{ $transfer->fromAccount->name }}</div>
+                            @if($transfer->fromAccount->account_number_last4)
+                                <div class="text-xs text-base-content/60">***{{ $transfer->fromAccount->account_number_last4 }}</div>
+                            @endif
+                        </div>
+                    </div>
+
+                    <div class="flex justify-between py-3 border-b border-base-200">
+                        <span class="text-base-content/60">To Account</span>
+                        <div class="text-right">
+                            <div class="font-medium">{{ $transfer->toAccount->name }}</div>
+                            @if($transfer->toAccount->account_number_last4)
+                                <div class="text-xs text-base-content/60">***{{ $transfer->toAccount->account_number_last4 }}</div>
+                            @endif
+                        </div>
+                    </div>
+
+                    <div class="flex justify-between py-3 border-b border-base-200">
+                        <span class="text-base-content/60">Transfer Date</span>
+                        <span>{{ $transfer->transfer_date->format('M j, Y') }}</span>
+                    </div>
+
+                    @if($transfer->reference)
+                        <div class="flex justify-between py-3 border-b border-base-200">
+                            <span class="text-base-content/60">Reference</span>
+                            <span>{{ $transfer->reference }}</span>
+                        </div>
+                    @endif
+
+                    <div class="flex justify-between py-3">
+                        <span class="text-base-content/60">Status</span>
+                        <span class="badge {{ $transfer->status_badge }}">{{ ucfirst($transfer->status) }}</span>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        {{-- Additional Info --}}
+        <div class="space-y-6">
+            {{-- Notes --}}
+            @if($transfer->notes)
+                <div class="card bg-base-100 shadow-sm">
+                    <div class="card-body">
+                        <h2 class="card-title text-lg">Notes</h2>
+                        <p class="text-base-content/80 mt-2">{{ $transfer->notes }}</p>
+                    </div>
+                </div>
+            @endif
+
+            {{-- Journal Entry Link --}}
+            @if($transfer->journalEntry)
+                <div class="card bg-base-100 shadow-sm">
+                    <div class="card-body">
+                        <h2 class="card-title text-lg">Journal Entry</h2>
+                        <div class="mt-2">
+                            <a href="{{ route('seller.business.management.journal-entries.show', [$business, $transfer->journalEntry]) }}"
+                               class="btn btn-outline btn-sm">
+                                <span class="icon-[heroicons--document-text] size-4"></span>
+                                View JE #{{ $transfer->journalEntry->entry_number }}
+                            </a>
+                        </div>
+                        <p class="text-sm text-base-content/60 mt-2">
+                            Posted {{ $transfer->journalEntry->entry_date->format('M j, Y') }}
+                        </p>
+                    </div>
+                </div>
+            @elseif($transfer->status === 'completed')
+                <div class="alert alert-warning">
+                    <span class="icon-[heroicons--exclamation-triangle] size-5"></span>
+                    <span>This transfer was completed but no journal entry was created.</span>
+                </div>
+            @endif
+
+            {{-- Audit Info --}}
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    <h2 class="card-title text-lg">Audit Trail</h2>
+                    <div class="space-y-2 mt-2 text-sm">
+                        <div class="flex justify-between">
+                            <span class="text-base-content/60">Created</span>
+                            <span>{{ $transfer->created_at->format('M j, Y g:i A') }}</span>
+                        </div>
+                        @if($transfer->created_by)
+                            <div class="flex justify-between">
+                                <span class="text-base-content/60">Created By</span>
+                                <span>{{ $transfer->creator->name ?? 'Unknown' }}</span>
+                            </div>
+                        @endif
+                        @if($transfer->completed_at)
+                            <div class="flex justify-between">
+                                <span class="text-base-content/60">Completed</span>
+                                <span>{{ $transfer->completed_at->format('M j, Y g:i A') }}</span>
+                            </div>
+                        @endif
+                        @if($transfer->approved_by)
+                            <div class="flex justify-between">
+                                <span class="text-base-content/60">Completed By</span>
+                                <span>{{ $transfer->approver->name ?? 'Unknown' }}</span>
+                            </div>
+                        @endif
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/directory/vendors/index.blade.php

@@ -51,7 +51,26 @@
                                 @endif
                             </td>
                             <td>
-                                @if($vendor->business)
+                                @if($isParent ?? false)
+                                    {{-- For parent companies, show which divisions are using this vendor --}}
+                                    <div class="flex flex-wrap gap-1">
+                                        @if($vendor->business)
+                                            <span class="badge badge-primary badge-sm" title="Owner">
+                                                {{ $vendor->business->division_name ?? $vendor->business->name }}
+                                            </span>
+                                        @endif
+                                        @if(isset($vendorDivisionUsage[$vendor->id]))
+                                            @foreach($vendorDivisionUsage[$vendor->id] as $usage)
+                                                @if(!$vendor->business || $usage['business']->id !== $vendor->business->id)
+                                                    <span class="badge badge-ghost badge-sm" title="{{ $usage['bill_count'] }} bills">
+                                                        {{ $usage['business']->division_name ?? $usage['business']->name }}
+                                                        <span class="text-xs opacity-60">({{ $usage['bill_count'] }})</span>
+                                                    </span>
+                                                @endif
+                                            @endforeach
+                                        @endif
+                                    </div>
+                                @elseif($vendor->business)
                                     <span class="badge badge-ghost badge-sm">{{ $vendor->business->division_name ?? $vendor->business->name }}</span>
                                 @else
                                     <span class="text-base-content/40">-</span>

resources/views/seller/management/finance/divisions.blade.php

@@ -6,7 +6,7 @@
     <div class="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-4">
         <div>
             <h1 class="text-2xl font-bold">Divisional Rollup</h1>
-            <p class="text-base-content/70">AP summary across all divisions</p>
+            <p class="text-base-content/70">AP & AR summary across all divisions</p>
         </div>
         <div class="flex gap-2">
             <a href="{{ route('seller.business.management.finance.index', $business) }}" class="btn btn-ghost btn-sm">
@@ -16,139 +16,254 @@
         </div>
     </div>
 
-    {{-- Summary Totals --}}
-    <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4">
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">Total AP Outstanding</div>
-            <div class="stat-value text-lg">${{ number_format($totals['ap_outstanding'], 2) }}</div>
-            <div class="stat-desc">All divisions combined</div>
-        </div>
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">Total Overdue</div>
-            <div class="stat-value text-lg {{ $totals['ap_overdue'] > 0 ? 'text-error' : '' }}">
-                ${{ number_format($totals['ap_overdue'], 2) }}
+    {{-- Summary Totals - Two Row Layout --}}
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        {{-- AP Summary --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h3 class="card-title text-base flex items-center gap-2">
+                    <span class="icon-[heroicons--document-minus] size-5 text-error"></span>
+                    Accounts Payable (AP)
+                </h3>
+                <div class="grid grid-cols-2 gap-4 mt-4">
+                    <div class="stat bg-base-200 rounded-lg p-4">
+                        <div class="stat-title text-xs">Outstanding</div>
+                        <div class="stat-value text-lg">${{ number_format($totals['ap_outstanding'], 2) }}</div>
+                    </div>
+                    <div class="stat bg-error/10 rounded-lg p-4">
+                        <div class="stat-title text-xs">Overdue</div>
+                        <div class="stat-value text-lg text-error">${{ number_format($totals['ap_overdue'], 2) }}</div>
+                    </div>
+                    <div class="stat bg-success/10 rounded-lg p-4">
+                        <div class="stat-title text-xs">YTD Payments</div>
+                        <div class="stat-value text-lg text-success">${{ number_format($totals['ytd_payments'], 2) }}</div>
+                    </div>
+                    <div class="stat bg-warning/10 rounded-lg p-4">
+                        <div class="stat-title text-xs">Pending Approval</div>
+                        <div class="stat-value text-lg {{ $totals['pending_approval'] > 0 ? 'text-warning' : '' }}">
+                            {{ $totals['pending_approval'] }} {{ Str::plural('bill', $totals['pending_approval']) }}
+                        </div>
+                    </div>
+                </div>
             </div>
-            <div class="stat-desc">Past due date</div>
         </div>
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">YTD Payments</div>
-            <div class="stat-value text-lg text-success">${{ number_format($totals['ytd_payments'], 2) }}</div>
-            <div class="stat-desc">{{ now()->format('Y') }} to date</div>
-        </div>
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">Pending Approval</div>
-            <div class="stat-value text-lg {{ $totals['pending_approval'] > 0 ? 'text-warning' : '' }}">
-                {{ $totals['pending_approval'] }}
+
+        {{-- AR Summary --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h3 class="card-title text-base flex items-center gap-2">
+                    <span class="icon-[heroicons--document-plus] size-5 text-success"></span>
+                    Accounts Receivable (AR)
+                </h3>
+                <div class="grid grid-cols-2 gap-4 mt-4">
+                    <div class="stat bg-base-200 rounded-lg p-4">
+                        <div class="stat-title text-xs">Outstanding</div>
+                        <div class="stat-value text-lg">${{ number_format($totals['ar_total'], 2) }}</div>
+                    </div>
+                    <div class="stat bg-warning/10 rounded-lg p-4">
+                        <div class="stat-title text-xs">Overdue</div>
+                        <div class="stat-value text-lg text-warning">${{ number_format($totals['ar_overdue'], 2) }}</div>
+                    </div>
+                    <div class="stat bg-error/10 rounded-lg p-4">
+                        <div class="stat-title text-xs">At-Risk Customers</div>
+                        <div class="stat-value text-lg {{ $totals['ar_at_risk'] > 0 ? 'text-error' : '' }}">
+                            {{ $totals['ar_at_risk'] }}
+                        </div>
+                    </div>
+                    <div class="stat bg-ghost rounded-lg p-4">
+                        <div class="stat-title text-xs">On Credit Hold</div>
+                        <div class="stat-value text-lg {{ $totals['ar_on_hold'] > 0 ? 'text-warning' : '' }}">
+                            {{ $totals['ar_on_hold'] }}
+                        </div>
+                    </div>
+                </div>
             </div>
-            <div class="stat-desc">{{ Str::plural('bill', $totals['pending_approval']) }} awaiting review</div>
         </div>
     </div>
 
-    {{-- Divisions Table --}}
-    <div class="card bg-base-100 shadow-sm">
-        <div class="card-body">
-            <h2 class="card-title text-lg">Division Breakdown</h2>
-            <div class="overflow-x-auto mt-4">
-                <table class="table">
-                    <thead>
-                        <tr>
-                            <th>Division</th>
-                            <th class="text-right">AP Outstanding</th>
-                            <th class="text-right">Overdue</th>
-                            <th class="text-right">YTD Payments</th>
-                            <th class="text-right">Pending Approval</th>
-                            <th></th>
-                        </tr>
-                    </thead>
-                    <tbody>
-                        @forelse($divisions as $div)
-                            <tr class="hover">
-                                <td>
-                                    <div class="font-medium">{{ $div['division']->division_name ?? $div['division']->name }}</div>
-                                    <div class="text-sm text-base-content/50">{{ $div['division']->slug }}</div>
-                                </td>
-                                <td class="text-right font-mono">${{ number_format($div['ap_outstanding'], 2) }}</td>
-                                <td class="text-right font-mono {{ $div['ap_overdue'] > 0 ? 'text-error' : '' }}">
-                                    ${{ number_format($div['ap_overdue'], 2) }}
-                                </td>
-                                <td class="text-right font-mono text-success">${{ number_format($div['ytd_payments'], 2) }}</td>
-                                <td class="text-right">
+    {{-- Divisions Cards --}}
+    <div class="space-y-4">
+        <h2 class="text-lg font-bold">Division Breakdown</h2>
+        @forelse($divisions as $div)
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body">
+                    {{-- Division Header --}}
+                    <div class="flex flex-col md:flex-row md:items-center md:justify-between gap-2 mb-4">
+                        <div>
+                            <h3 class="font-bold text-lg">{{ $div['division']->division_name ?? $div['division']->name }}</h3>
+                            <div class="text-sm text-base-content/50">{{ $div['division']->slug }}</div>
+                        </div>
+                        <div class="flex gap-2">
+                            <a href="{{ route('seller.business.management.ap.bills.index', $div['division']) }}"
+                               class="btn btn-outline btn-sm">
+                                <span class="icon-[heroicons--document-minus] size-4"></span>
+                                View AP
+                            </a>
+                            <a href="{{ route('seller.business.management.ar.index', $div['division']) }}"
+                               class="btn btn-outline btn-sm">
+                                <span class="icon-[heroicons--document-plus] size-4"></span>
+                                View AR
+                            </a>
+                        </div>
+                    </div>
+
+                    {{-- AP vs AR Side by Side --}}
+                    <div class="grid grid-cols-1 lg:grid-cols-2 gap-4">
+                        {{-- AP Section --}}
+                        <div class="bg-base-200 rounded-lg p-4">
+                            <div class="flex items-center gap-2 mb-3">
+                                <span class="icon-[heroicons--document-minus] size-4 text-error"></span>
+                                <span class="font-medium">Accounts Payable</span>
+                            </div>
+                            <div class="grid grid-cols-2 gap-3 text-sm">
+                                <div>
+                                    <div class="text-base-content/60">Outstanding</div>
+                                    <div class="font-mono font-bold">${{ number_format($div['ap_outstanding'], 2) }}</div>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">Overdue</div>
+                                    <div class="font-mono font-bold {{ $div['ap_overdue'] > 0 ? 'text-error' : '' }}">
+                                        ${{ number_format($div['ap_overdue'], 2) }}
+                                    </div>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">YTD Payments</div>
+                                    <div class="font-mono text-success">${{ number_format($div['ytd_payments'], 2) }}</div>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">Pending Approval</div>
                                     @if($div['pending_approval'] > 0)
-                                        <span class="badge badge-warning">{{ $div['pending_approval'] }}</span>
+                                        <span class="badge badge-warning badge-sm">{{ $div['pending_approval'] }}</span>
                                     @else
                                         <span class="text-base-content/50">0</span>
                                     @endif
-                                </td>
-                                <td>
-                                    <a href="{{ route('seller.business.management.finance.vendor-spend', ['business' => $div['division']]) }}"
-                                       class="btn btn-ghost btn-xs">
-                                        <span class="icon-[heroicons--chart-bar] size-4"></span>
-                                        Spend
-                                    </a>
-                                </td>
-                            </tr>
-                        @empty
-                            <tr>
-                                <td colspan="6" class="text-center text-base-content/50 py-8">
-                                    No divisions found. This dashboard is for parent companies only.
-                                </td>
-                            </tr>
-                        @endforelse
-                    </tbody>
-                    @if($divisions->count() > 0)
-                        <tfoot>
-                            <tr class="font-bold bg-base-200">
-                                <td>Total ({{ $divisions->count() }} divisions)</td>
-                                <td class="text-right font-mono">${{ number_format($totals['ap_outstanding'], 2) }}</td>
-                                <td class="text-right font-mono {{ $totals['ap_overdue'] > 0 ? 'text-error' : '' }}">
-                                    ${{ number_format($totals['ap_overdue'], 2) }}
-                                </td>
-                                <td class="text-right font-mono text-success">${{ number_format($totals['ytd_payments'], 2) }}</td>
-                                <td class="text-right">
-                                    @if($totals['pending_approval'] > 0)
-                                        <span class="badge badge-warning">{{ $totals['pending_approval'] }}</span>
+                                </div>
+                            </div>
+                            <div class="mt-3">
+                                <a href="{{ route('seller.business.management.finance.ap-aging', $div['division']) }}"
+                                   class="link link-hover text-xs flex items-center gap-1">
+                                    <span class="icon-[heroicons--arrow-right] size-3"></span>
+                                    View AP Aging
+                                </a>
+                            </div>
+                        </div>
+
+                        {{-- AR Section --}}
+                        <div class="bg-base-200 rounded-lg p-4">
+                            <div class="flex items-center gap-2 mb-3">
+                                <span class="icon-[heroicons--document-plus] size-4 text-success"></span>
+                                <span class="font-medium">Accounts Receivable</span>
+                            </div>
+                            <div class="grid grid-cols-2 gap-3 text-sm">
+                                <div>
+                                    <div class="text-base-content/60">Outstanding</div>
+                                    <div class="font-mono font-bold">${{ number_format($div['ar_total'], 2) }}</div>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">Overdue</div>
+                                    <div class="font-mono font-bold {{ $div['ar_overdue'] > 0 ? 'text-warning' : '' }}">
+                                        ${{ number_format($div['ar_overdue'], 2) }}
+                                    </div>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">At-Risk</div>
+                                    @if($div['ar_at_risk'] > 0)
+                                        <span class="badge badge-error badge-sm">{{ $div['ar_at_risk'] }} customers</span>
                                     @else
                                         <span class="text-base-content/50">0</span>
                                     @endif
-                                </td>
-                                <td></td>
-                            </tr>
-                        </tfoot>
-                    @endif
-                </table>
+                                </div>
+                                <div>
+                                    <div class="text-base-content/60">On Hold</div>
+                                    @if($div['ar_on_hold'] > 0)
+                                        <span class="badge badge-warning badge-sm">{{ $div['ar_on_hold'] }}</span>
+                                    @else
+                                        <span class="text-base-content/50">0</span>
+                                    @endif
+                                </div>
+                            </div>
+                            <div class="mt-3">
+                                <a href="{{ route('seller.business.management.ar.aging', $div['division']) }}"
+                                   class="link link-hover text-xs flex items-center gap-1">
+                                    <span class="icon-[heroicons--arrow-right] size-3"></span>
+                                    View AR Aging
+                                </a>
+                            </div>
+                        </div>
+                    </div>
+                </div>
             </div>
-        </div>
+        @empty
+            <div class="card bg-base-100 shadow-sm">
+                <div class="card-body text-center text-base-content/50 py-12">
+                    <span class="icon-[heroicons--building-office-2] size-12 mx-auto mb-4 opacity-40"></span>
+                    <p>No divisions found. This dashboard is for parent companies only.</p>
+                </div>
+            </div>
+        @endforelse
     </div>
 
-    {{-- Division Comparison Chart --}}
+    {{-- Totals Footer --}}
+    @if($divisions->count() > 0)
+        <div class="card bg-base-200 shadow-sm">
+            <div class="card-body">
+                <div class="flex flex-col md:flex-row md:items-center md:justify-between gap-4">
+                    <div class="font-bold">
+                        Totals ({{ $divisions->count() }} {{ Str::plural('division', $divisions->count()) }})
+                    </div>
+                    <div class="grid grid-cols-2 md:grid-cols-4 gap-4 text-sm">
+                        <div>
+                            <div class="text-base-content/60">AP Outstanding</div>
+                            <div class="font-mono font-bold">${{ number_format($totals['ap_outstanding'], 2) }}</div>
+                        </div>
+                        <div>
+                            <div class="text-base-content/60">AP Overdue</div>
+                            <div class="font-mono font-bold text-error">${{ number_format($totals['ap_overdue'], 2) }}</div>
+                        </div>
+                        <div>
+                            <div class="text-base-content/60">AR Outstanding</div>
+                            <div class="font-mono font-bold">${{ number_format($totals['ar_total'], 2) }}</div>
+                        </div>
+                        <div>
+                            <div class="text-base-content/60">AR Overdue</div>
+                            <div class="font-mono font-bold text-warning">${{ number_format($totals['ar_overdue'], 2) }}</div>
+                        </div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    @endif
+
+    {{-- Visual Comparison Chart --}}
     @if($divisions->count() > 0)
         <div class="card bg-base-100 shadow-sm">
             <div class="card-body">
-                <h2 class="card-title text-lg">AP Outstanding by Division</h2>
+                <h2 class="card-title text-lg">AP vs AR by Division</h2>
                 <div class="mt-4 space-y-4">
                     @php
-                        $maxOutstanding = $divisions->max('ap_outstanding') ?: 1;
+                        $maxAmount = max($divisions->max('ap_outstanding'), $divisions->max('ar_total')) ?: 1;
                     @endphp
                     @foreach($divisions as $div)
                         @php
-                            $pct = ($div['ap_outstanding'] / $maxOutstanding) * 100;
-                            $overduePct = $div['ap_outstanding'] > 0
-                                ? ($div['ap_overdue'] / $div['ap_outstanding']) * 100
-                                : 0;
+                            $apPct = ($div['ap_outstanding'] / $maxAmount) * 100;
+                            $arPct = ($div['ar_total'] / $maxAmount) * 100;
                         @endphp
                         <div>
                             <div class="flex justify-between mb-1">
                                 <span class="font-medium">{{ $div['division']->division_name ?? $div['division']->name }}</span>
-                                <span class="font-mono">${{ number_format($div['ap_outstanding'], 2) }}</span>
                             </div>
-                            <div class="h-4 bg-base-200 rounded-full overflow-hidden">
-                                <div class="h-full flex">
-                                    @if($overduePct > 0)
-                                        <div class="bg-error" style="width: {{ ($overduePct / 100) * $pct }}%"
-                                             title="Overdue: ${{ number_format($div['ap_overdue'], 2) }}"></div>
-                                    @endif
-                                    <div class="bg-primary" style="width: {{ $pct - (($overduePct / 100) * $pct) }}%"
-                                         title="Current: ${{ number_format($div['ap_outstanding'] - $div['ap_overdue'], 2) }}"></div>
+                            <div class="grid grid-cols-2 gap-2">
+                                <div>
+                                    <div class="text-xs text-base-content/60 mb-1">AP: ${{ number_format($div['ap_outstanding'], 0) }}</div>
+                                    <div class="h-4 bg-base-200 rounded-full overflow-hidden">
+                                        <div class="h-full bg-error/70" style="width: {{ $apPct }}%"></div>
+                                    </div>
+                                </div>
+                                <div>
+                                    <div class="text-xs text-base-content/60 mb-1">AR: ${{ number_format($div['ar_total'], 0) }}</div>
+                                    <div class="h-4 bg-base-200 rounded-full overflow-hidden">
+                                        <div class="h-full bg-success/70" style="width: {{ $arPct }}%"></div>
+                                    </div>
                                 </div>
                             </div>
                         </div>
@@ -156,10 +271,10 @@
                 </div>
                 <div class="flex gap-4 mt-4 text-sm text-base-content/70">
                     <span class="flex items-center gap-1">
-                        <span class="w-3 h-3 bg-primary rounded"></span> Current
+                        <span class="w-3 h-3 bg-error/70 rounded"></span> AP (Payables)
                     </span>
                     <span class="flex items-center gap-1">
-                        <span class="w-3 h-3 bg-error rounded"></span> Overdue
+                        <span class="w-3 h-3 bg-success/70 rounded"></span> AR (Receivables)
                     </span>
                 </div>
             </div>

resources/views/seller/management/finance/index.blade.php

@@ -9,35 +9,153 @@
         </div>
     </div>
 
-    {{-- Quick Stats --}}
-    <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4">
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">AP Outstanding</div>
-            <div class="stat-value text-lg">${{ number_format($aging['total'], 2) }}</div>
-            <div class="stat-desc">Total payables</div>
-        </div>
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">Overdue Bills</div>
-            <div class="stat-value text-lg {{ $aging['overdue_bills']->count() > 0 ? 'text-error' : '' }}">
-                {{ $aging['overdue_bills']->count() }}
+    {{-- Accounts Receivable Section --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h2 class="card-title text-lg mb-4">
+                <span class="icon-[heroicons--document-currency-dollar] size-6 text-success"></span>
+                Accounts Receivable
+            </h2>
+
+            {{-- AR Stats - Clickable drill-down links --}}
+            <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+                <a href="{{ route('seller.business.management.ar.accounts', $business) }}" class="stat bg-success/10 rounded-box p-4 hover:bg-success/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">Total AR</div>
+                    <div class="stat-value text-lg text-success">${{ number_format($arSummary['total_ar'] ?? 0, 2) }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        Open receivables
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                <a href="{{ route('seller.business.management.ar.aging', $business) }}" class="stat bg-warning/10 rounded-box p-4 hover:bg-warning/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">Past Due</div>
+                    <div class="stat-value text-lg {{ ($arSummary['total_past_due'] ?? 0) > 0 ? 'text-warning' : '' }}">${{ number_format($arSummary['total_past_due'] ?? 0, 2) }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View aging
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                <a href="{{ route('seller.business.management.ar.accounts', ['business' => $business, 'at_risk' => 1]) }}" class="stat bg-error/10 rounded-box p-4 hover:bg-error/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">At-Risk Accounts</div>
+                    <div class="stat-value text-lg {{ ($arSummary['at_risk_count'] ?? 0) > 0 ? 'text-error' : '' }}">{{ $arSummary['at_risk_count'] ?? 0 }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View at-risk
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                <a href="{{ route('seller.business.management.ar.accounts', ['business' => $business, 'on_hold' => 1]) }}" class="stat bg-base-200 rounded-box p-4 hover:bg-base-300 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">On Credit Hold</div>
+                    <div class="stat-value text-lg">{{ $arSummary['on_hold_count'] ?? 0 }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View holds
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
             </div>
-            <div class="stat-desc">Needs attention</div>
+
+            {{-- Top AR Accounts --}}
+            @if(isset($topArAccounts) && $topArAccounts->count() > 0)
+            <div class="overflow-x-auto">
+                <h3 class="font-semibold text-sm mb-2">Top AR Accounts</h3>
+                <table class="table table-sm">
+                    <thead>
+                        <tr>
+                            <th>Account</th>
+                            @if($isParent)
+                            <th>Division</th>
+                            @endif
+                            <th class="text-right">Balance</th>
+                            <th class="text-right">Past Due</th>
+                            <th>Status</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach($topArAccounts as $account)
+                        <tr>
+                            <td class="font-medium">{{ $account['customer']->name ?? 'N/A' }}</td>
+                            @if($isParent)
+                            <td class="text-sm text-base-content/70">{{ $account['business']->name ?? 'N/A' }}</td>
+                            @endif
+                            <td class="text-right">${{ number_format($account['balance'], 2) }}</td>
+                            <td class="text-right {{ $account['past_due'] > 0 ? 'text-warning' : '' }}">${{ number_format($account['past_due'], 2) }}</td>
+                            <td>
+                                @if($account['on_credit_hold'])
+                                    <span class="badge badge-error badge-sm">Hold</span>
+                                @elseif($account['past_due'] > 0)
+                                    <span class="badge badge-warning badge-sm">Past Due</span>
+                                @else
+                                    <span class="badge badge-success badge-sm">Good</span>
+                                @endif
+                            </td>
+                        </tr>
+                        @endforeach
+                    </tbody>
+                </table>
+            </div>
+            @endif
         </div>
-        <div class="stat bg-base-100 shadow-sm rounded-box">
-            <div class="stat-title">Due (Next 7 Days)</div>
-            <div class="stat-value text-lg">${{ number_format($forecast['total'], 2) }}</div>
-            <div class="stat-desc">{{ $forecast['bill_count'] }} {{ Str::plural('bill', $forecast['bill_count']) }}</div>
-        </div>
-        @if($isParent)
-            <div class="stat bg-base-100 shadow-sm rounded-box">
-                <div class="stat-figure text-primary">
-                    <span class="icon-[heroicons--building-office-2] size-8"></span>
+    </div>
+
+    {{-- Accounts Payable Section --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h2 class="card-title text-lg mb-4">
+                <span class="icon-[heroicons--document-minus] size-6 text-error"></span>
+                Accounts Payable
+            </h2>
+
+            {{-- AP Stats - Clickable drill-down links --}}
+            <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4">
+                <a href="{{ route('seller.business.management.finance.ap-aging', $business) }}" class="stat bg-error/10 rounded-box p-4 hover:bg-error/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">AP Outstanding</div>
+                    <div class="stat-value text-lg text-error">${{ number_format($aging['total'] ?? 0, 2) }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View AP aging
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                <a href="{{ route('seller.business.management.finance.ap-aging', ['business' => $business, 'filter' => 'overdue']) }}" class="stat bg-warning/10 rounded-box p-4 hover:bg-warning/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">Overdue Bills</div>
+                    <div class="stat-value text-lg {{ isset($aging['overdue_bills']) && $aging['overdue_bills']->count() > 0 ? 'text-warning' : '' }}">
+                        {{ isset($aging['overdue_bills']) ? $aging['overdue_bills']->count() : 0 }}
+                    </div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View overdue
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                <a href="{{ route('seller.business.management.finance.cash-forecast', $business) }}" class="stat bg-base-200 rounded-box p-4 hover:bg-base-300 transition-colors cursor-pointer no-underline">
+                    <div class="stat-title text-sm">Due (Next 7 Days)</div>
+                    <div class="stat-value text-lg">${{ number_format($forecast['total'] ?? 0, 2) }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        {{ $forecast['bill_count'] ?? 0 }} {{ Str::plural('bill', $forecast['bill_count'] ?? 0) }}
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                @if($isParent)
+                <a href="{{ route('seller.business.management.finance.divisions', $business) }}" class="stat bg-primary/10 rounded-box p-4 hover:bg-primary/20 transition-colors cursor-pointer no-underline">
+                    <div class="stat-figure text-primary">
+                        <span class="icon-[heroicons--building-office-2] size-6"></span>
+                    </div>
+                    <div class="stat-title text-sm">Divisions</div>
+                    <div class="stat-value text-lg">{{ $business->childBusinesses()->count() }}</div>
+                    <div class="stat-desc flex items-center gap-1">
+                        View all
+                        <span class="icon-[heroicons--arrow-right] size-3"></span>
+                    </div>
+                </a>
+                @else
+                <div class="stat bg-base-200 rounded-box p-4">
+                    <div class="stat-figure text-base-content/40">
+                        <span class="icon-[heroicons--building-office] size-6"></span>
+                    </div>
+                    <div class="stat-title text-sm">Account Type</div>
+                    <div class="stat-value text-lg text-base-content/60">Division</div>
+                    <div class="stat-desc">Single location</div>
                 </div>
-                <div class="stat-title">Parent Company</div>
-                <div class="stat-value text-lg">Yes</div>
-                <div class="stat-desc">Has divisions</div>
+                @endif
             </div>
-        @endif
+        </div>
     </div>
 
     {{-- Quick Links --}}
@@ -45,21 +163,36 @@
         <div class="card-body">
             <h2 class="card-title text-lg">Finance Reports</h2>
             <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mt-4">
+                {{-- AR Reports --}}
+                <a href="{{ route('seller.business.management.ar.aging', $business) }}" class="btn btn-outline justify-start gap-2">
+                    <span class="icon-[heroicons--clock] size-5 text-success"></span>
+                    AR Aging
+                </a>
+                <a href="{{ route('seller.business.management.ar.accounts', $business) }}" class="btn btn-outline justify-start gap-2">
+                    <span class="icon-[heroicons--users] size-5 text-success"></span>
+                    AR Accounts
+                </a>
+
+                {{-- AP Reports --}}
                 <a href="{{ route('seller.business.management.finance.ap-aging', $business) }}" class="btn btn-outline justify-start gap-2">
-                    <span class="icon-[heroicons--clock] size-5"></span>
+                    <span class="icon-[heroicons--clock] size-5 text-error"></span>
                     AP Aging
                 </a>
+                <a href="{{ route('seller.business.management.finance.vendor-spend', $business) }}" class="btn btn-outline justify-start gap-2">
+                    <span class="icon-[heroicons--chart-bar] size-5 text-error"></span>
+                    Vendor Spend
+                </a>
+
+                {{-- Cash & Forecasting --}}
                 <a href="{{ route('seller.business.management.finance.cash-forecast', $business) }}" class="btn btn-outline justify-start gap-2">
                     <span class="icon-[heroicons--currency-dollar] size-5"></span>
                     Cash Forecast
                 </a>
-                <a href="{{ route('seller.business.management.finance.vendor-spend', $business) }}" class="btn btn-outline justify-start gap-2">
-                    <span class="icon-[heroicons--chart-bar] size-5"></span>
-                    Vendor Spend
-                </a>
+
+                {{-- Parent-only links --}}
                 @if($isParent)
                     <a href="{{ route('seller.business.management.finance.divisions', $business) }}" class="btn btn-outline justify-start gap-2">
-                        <span class="icon-[heroicons--building-office-2] size-5"></span>
+                        <span class="icon-[heroicons--building-office-2] size-5 text-primary"></span>
                         Divisions
                     </a>
                 @endif

resources/views/seller/management/forecasting/index.blade.php

@@ -0,0 +1,168 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Forecasting - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Financial Forecasting</h1>
+            <p class="text-base-content/60 mt-1">12-month revenue and expense projections based on historical trends</p>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Trends Summary --}}
+    <div class="grid grid-cols-1 md:grid-cols-3 gap-4 mb-6">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Revenue Trend</div>
+                <div class="text-2xl font-bold flex items-center gap-2">
+                    @if($forecast['trends']['revenue'] >= 0)
+                        <span class="text-success">+{{ number_format($forecast['trends']['revenue'], 1) }}%</span>
+                        <span class="icon-[heroicons--arrow-trending-up] size-6 text-success"></span>
+                    @else
+                        <span class="text-error">{{ number_format($forecast['trends']['revenue'], 1) }}%</span>
+                        <span class="icon-[heroicons--arrow-trending-down] size-6 text-error"></span>
+                    @endif
+                </div>
+                <div class="text-xs text-base-content/60 mt-1">Based on last 12 months</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Expense Trend</div>
+                <div class="text-2xl font-bold flex items-center gap-2">
+                    @if($forecast['trends']['expenses'] <= 0)
+                        <span class="text-success">{{ number_format($forecast['trends']['expenses'], 1) }}%</span>
+                        <span class="icon-[heroicons--arrow-trending-down] size-6 text-success"></span>
+                    @else
+                        <span class="text-warning">+{{ number_format($forecast['trends']['expenses'], 1) }}%</span>
+                        <span class="icon-[heroicons--arrow-trending-up] size-6 text-warning"></span>
+                    @endif
+                </div>
+                <div class="text-xs text-base-content/60 mt-1">Based on last 12 months</div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="text-sm text-base-content/60">Projected Net Income (12mo)</div>
+                <div class="text-2xl font-bold {{ $forecast['summary']['total_projected_net'] >= 0 ? 'text-success' : 'text-error' }}">
+                    ${{ number_format($forecast['summary']['total_projected_net'], 0) }}
+                </div>
+                <div class="text-xs text-base-content/60 mt-1">Next 12 months total</div>
+            </div>
+        </div>
+    </div>
+
+    {{-- Forecast Table --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h2 class="card-title text-lg mb-4">12-Month Forecast</h2>
+            <div class="overflow-x-auto">
+                <table class="table">
+                    <thead>
+                        <tr>
+                            <th>Month</th>
+                            <th class="text-right">Projected Revenue</th>
+                            <th class="text-right">Projected Expenses</th>
+                            <th class="text-right">Projected Net</th>
+                            <th class="text-right">Margin</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach($forecast['forecast'] as $month)
+                            @php
+                                $margin = $month['projected_revenue'] > 0
+                                    ? ($month['projected_net'] / $month['projected_revenue']) * 100
+                                    : 0;
+                            @endphp
+                            <tr>
+                                <td class="font-medium">{{ $month['month'] }}</td>
+                                <td class="text-right text-success">${{ number_format($month['projected_revenue'], 0) }}</td>
+                                <td class="text-right text-error">${{ number_format($month['projected_expenses'], 0) }}</td>
+                                <td class="text-right font-medium {{ $month['projected_net'] >= 0 ? 'text-success' : 'text-error' }}">
+                                    ${{ number_format($month['projected_net'], 0) }}
+                                </td>
+                                <td class="text-right">
+                                    <span class="badge {{ $margin >= 20 ? 'badge-success' : ($margin >= 10 ? 'badge-warning' : 'badge-error') }} badge-sm">
+                                        {{ number_format($margin, 1) }}%
+                                    </span>
+                                </td>
+                            </tr>
+                        @endforeach
+                    </tbody>
+                    <tfoot>
+                        <tr class="font-bold bg-base-200">
+                            <td>Total</td>
+                            <td class="text-right text-success">${{ number_format($forecast['summary']['total_projected_revenue'], 0) }}</td>
+                            <td class="text-right text-error">${{ number_format($forecast['summary']['total_projected_expenses'], 0) }}</td>
+                            <td class="text-right {{ $forecast['summary']['total_projected_net'] >= 0 ? 'text-success' : 'text-error' }}">
+                                ${{ number_format($forecast['summary']['total_projected_net'], 0) }}
+                            </td>
+                            <td class="text-right">
+                                @php
+                                    $totalMargin = $forecast['summary']['total_projected_revenue'] > 0
+                                        ? ($forecast['summary']['total_projected_net'] / $forecast['summary']['total_projected_revenue']) * 100
+                                        : 0;
+                                @endphp
+                                {{ number_format($totalMargin, 1) }}%
+                            </td>
+                        </tr>
+                    </tfoot>
+                </table>
+            </div>
+        </div>
+    </div>
+
+    {{-- Historical Data --}}
+    <div class="card bg-base-100 shadow-sm mt-6">
+        <div class="card-body">
+            <h2 class="card-title text-lg mb-4">Historical Data (Last 12 Months)</h2>
+            <div class="overflow-x-auto">
+                <table class="table table-sm">
+                    <thead>
+                        <tr>
+                            <th>Month</th>
+                            <th class="text-right">Revenue</th>
+                            <th class="text-right">Expenses</th>
+                            <th class="text-right">Net</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach($forecast['historical']['revenue'] as $index => $revenueMonth)
+                            @php
+                                $expenses = $forecast['historical']['expenses'][$index]['amount'] ?? 0;
+                                $net = $revenueMonth['amount'] - $expenses;
+                            @endphp
+                            <tr>
+                                <td>{{ $revenueMonth['month'] }}</td>
+                                <td class="text-right">${{ number_format($revenueMonth['amount'], 0) }}</td>
+                                <td class="text-right">${{ number_format($expenses, 0) }}</td>
+                                <td class="text-right {{ $net >= 0 ? 'text-success' : 'text-error' }}">
+                                    ${{ number_format($net, 0) }}
+                                </td>
+                            </tr>
+                        @endforeach
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+
+    {{-- Methodology Note --}}
+    <div class="alert mt-6">
+        <span class="icon-[heroicons--information-circle] size-5"></span>
+        <div>
+            <div class="font-medium">Forecast Methodology</div>
+            <div class="text-sm">
+                Projections are based on linear regression analysis of the past 12 months of revenue and expense data.
+                Actual results may vary based on market conditions, business decisions, and external factors.
+            </div>
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/inventory-valuation/index.blade.php

@@ -0,0 +1,371 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Inventory Valuation - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Inventory Valuation</h1>
+            <p class="text-base-content/60 mt-1">
+                @if($selectedDivision ?? false)
+                    {{ $selectedDivision->division_name ?? $selectedDivision->name }} - Inventory overview
+                @else
+                    Consolidated inventory overview
+                @endif
+            </p>
+        </div>
+        <div class="mt-4 md:mt-0 text-sm text-base-content/60">
+            As of {{ now()->format('M j, Y g:i A') }}
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Risk Alert Banner --}}
+    @if(($atRisk['quarantined']['count'] ?? 0) > 0 || ($atRisk['expired']['count'] ?? 0) > 0)
+        <div class="alert alert-warning mb-6">
+            <span class="icon-[heroicons--exclamation-triangle] size-5"></span>
+            <div>
+                <div class="font-semibold">Inventory At Risk</div>
+                <div class="text-sm">
+                    @if($atRisk['expired']['count'] > 0)
+                        {{ $atRisk['expired']['count'] }} expired items (${{ number_format($atRisk['expired']['value'], 0) }})
+                    @endif
+                    @if($atRisk['expired']['count'] > 0 && $atRisk['quarantined']['count'] > 0), @endif
+                    @if($atRisk['quarantined']['count'] > 0)
+                        {{ $atRisk['quarantined']['count'] }} quarantined items (${{ number_format($atRisk['quarantined']['value'], 0) }})
+                    @endif
+                </div>
+            </div>
+        </div>
+    @endif
+
+    {{-- TOP ROW: Summary KPIs --}}
+    <div class="grid grid-cols-2 md:grid-cols-4 gap-4 mb-6">
+        {{-- Total Inventory Value --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Total Inventory Value</div>
+                <div class="text-2xl font-bold text-primary">${{ number_format($summary['total_value'], 0) }}</div>
+                <div class="text-xs text-base-content/50">{{ number_format($summary['total_items']) }} items</div>
+            </div>
+        </div>
+
+        {{-- Total Quantity --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Total Quantity</div>
+                <div class="text-2xl font-bold">{{ number_format($summary['total_quantity'], 0) }}</div>
+                <div class="text-xs text-base-content/50">units on hand</div>
+            </div>
+        </div>
+
+        {{-- Avg Value per Item --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Avg Value/Item</div>
+                <div class="text-2xl font-bold">${{ number_format($summary['avg_value_per_item'], 2) }}</div>
+                <div class="text-xs text-base-content/50">per inventory item</div>
+            </div>
+        </div>
+
+        {{-- Expiring Soon --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body py-4">
+                <div class="text-sm text-base-content/60">Expiring Soon</div>
+                <div class="text-2xl font-bold {{ ($atRisk['expiring_soon']['count'] ?? 0) > 0 ? 'text-warning' : '' }}">
+                    {{ $atRisk['expiring_soon']['count'] ?? 0 }}
+                </div>
+                <div class="text-xs text-base-content/50">${{ number_format($atRisk['expiring_soon']['value'] ?? 0, 0) }} value</div>
+            </div>
+        </div>
+    </div>
+
+    {{-- SECOND ROW: Charts/Breakdowns --}}
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- Valuation by Item Type --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Valuation by Type</h2>
+                @if($byType->count() > 0)
+                    <div class="overflow-x-auto">
+                        <table class="table table-sm">
+                            <thead>
+                                <tr>
+                                    <th>Type</th>
+                                    <th class="text-right">Items</th>
+                                    <th class="text-right">Quantity</th>
+                                    <th class="text-right">Value</th>
+                                    <th class="text-right">%</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($byType as $type)
+                                    <tr>
+                                        <td>{{ $type['item_type_label'] }}</td>
+                                        <td class="text-right">{{ number_format($type['item_count']) }}</td>
+                                        <td class="text-right">{{ number_format($type['total_quantity'], 0) }}</td>
+                                        <td class="text-right font-medium">${{ number_format($type['total_value'], 0) }}</td>
+                                        <td class="text-right text-base-content/60">
+                                            {{ $summary['total_value'] > 0 ? number_format(($type['total_value'] / $summary['total_value']) * 100, 1) : 0 }}%
+                                        </td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                @else
+                    <div class="py-8 text-center text-base-content/60">No inventory data available</div>
+                @endif
+            </div>
+        </div>
+
+        {{-- Valuation by Category --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Valuation by Category</h2>
+                @if($byCategory->count() > 0)
+                    <div class="overflow-x-auto">
+                        <table class="table table-sm">
+                            <thead>
+                                <tr>
+                                    <th>Category</th>
+                                    <th class="text-right">Items</th>
+                                    <th class="text-right">Quantity</th>
+                                    <th class="text-right">Value</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($byCategory->take(8) as $cat)
+                                    <tr>
+                                        <td class="capitalize">{{ $cat['category'] }}</td>
+                                        <td class="text-right">{{ number_format($cat['item_count']) }}</td>
+                                        <td class="text-right">{{ number_format($cat['total_quantity'], 0) }}</td>
+                                        <td class="text-right font-medium">${{ number_format($cat['total_value'], 0) }}</td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                    @if($byCategory->count() > 8)
+                        <div class="text-center mt-2 text-sm text-base-content/60">
+                            + {{ $byCategory->count() - 8 }} more categories
+                        </div>
+                    @endif
+                @else
+                    <div class="py-8 text-center text-base-content/60">No categorized inventory</div>
+                @endif
+            </div>
+        </div>
+    </div>
+
+    {{-- THIRD ROW: Division & Location --}}
+    @if($isParent && $byDivision->count() > 0)
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- Valuation by Division --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Valuation by Division</h2>
+                <div class="overflow-x-auto">
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Division</th>
+                                <th class="text-right">Items</th>
+                                <th class="text-right">Value</th>
+                                <th class="text-right">%</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($byDivision as $div)
+                                <tr>
+                                    <td>{{ $div['business_name'] }}</td>
+                                    <td class="text-right">{{ number_format($div['item_count']) }}</td>
+                                    <td class="text-right font-medium">${{ number_format($div['total_value'], 0) }}</td>
+                                    <td class="text-right text-base-content/60">
+                                        {{ $summary['total_value'] > 0 ? number_format(($div['total_value'] / $summary['total_value']) * 100, 1) : 0 }}%
+                                    </td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        </div>
+
+        {{-- Valuation by Location --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Valuation by Location</h2>
+                @if($byLocation->count() > 0)
+                    <div class="overflow-x-auto">
+                        <table class="table table-sm">
+                            <thead>
+                                <tr>
+                                    <th>Location</th>
+                                    <th class="text-right">Items</th>
+                                    <th class="text-right">Value</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                @foreach($byLocation->take(6) as $loc)
+                                    <tr>
+                                        <td>{{ $loc['location_name'] }}</td>
+                                        <td class="text-right">{{ number_format($loc['item_count']) }}</td>
+                                        <td class="text-right font-medium">${{ number_format($loc['total_value'], 0) }}</td>
+                                    </tr>
+                                @endforeach
+                            </tbody>
+                        </table>
+                    </div>
+                @else
+                    <div class="py-8 text-center text-base-content/60">No location data</div>
+                @endif
+            </div>
+        </div>
+    </div>
+    @elseif($byLocation->count() > 0)
+    <div class="card bg-base-100 shadow-sm mb-6">
+        <div class="card-body">
+            <h2 class="card-title text-lg">Valuation by Location</h2>
+            <div class="overflow-x-auto">
+                <table class="table table-sm">
+                    <thead>
+                        <tr>
+                            <th>Location</th>
+                            <th class="text-right">Items</th>
+                            <th class="text-right">Quantity</th>
+                            <th class="text-right">Value</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach($byLocation as $loc)
+                            <tr>
+                                <td>{{ $loc['location_name'] }}</td>
+                                <td class="text-right">{{ number_format($loc['item_count']) }}</td>
+                                <td class="text-right">{{ number_format($loc['total_quantity'], 0) }}</td>
+                                <td class="text-right font-medium">${{ number_format($loc['total_value'], 0) }}</td>
+                            </tr>
+                        @endforeach
+                    </tbody>
+                </table>
+            </div>
+        </div>
+    </div>
+    @endif
+
+    {{-- FOURTH ROW: Aging & Top Items --}}
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- Inventory Aging --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Inventory Aging</h2>
+                <p class="text-sm text-base-content/60 mb-4">Based on received date</p>
+                <div class="space-y-3">
+                    @foreach($aging as $bucket => $data)
+                        @if($data['count'] > 0 || $bucket !== 'no_date')
+                        <div>
+                            <div class="flex justify-between text-sm mb-1">
+                                <span>{{ $data['label'] }}</span>
+                                <span class="font-medium">${{ number_format($data['value'], 0) }}</span>
+                            </div>
+                            <div class="flex items-center gap-2">
+                                <progress
+                                    class="progress {{ $bucket === '180+' ? 'progress-error' : ($bucket === '91-180' ? 'progress-warning' : 'progress-primary') }} flex-1"
+                                    value="{{ $summary['total_value'] > 0 ? ($data['value'] / $summary['total_value']) * 100 : 0 }}"
+                                    max="100"
+                                ></progress>
+                                <span class="text-xs text-base-content/60 w-12 text-right">{{ $data['count'] }}</span>
+                            </div>
+                        </div>
+                        @endif
+                    @endforeach
+                </div>
+            </div>
+        </div>
+
+        {{-- Inventory At Risk --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Inventory At Risk</h2>
+                <div class="grid grid-cols-3 gap-4 mt-4">
+                    <div class="text-center p-4 bg-base-200 rounded-lg">
+                        <div class="text-2xl font-bold {{ ($atRisk['quarantined']['count'] ?? 0) > 0 ? 'text-error' : '' }}">
+                            {{ $atRisk['quarantined']['count'] ?? 0 }}
+                        </div>
+                        <div class="text-sm text-base-content/60">Quarantined</div>
+                        <div class="text-xs text-base-content/50">${{ number_format($atRisk['quarantined']['value'] ?? 0, 0) }}</div>
+                    </div>
+                    <div class="text-center p-4 bg-base-200 rounded-lg">
+                        <div class="text-2xl font-bold {{ ($atRisk['expiring_soon']['count'] ?? 0) > 0 ? 'text-warning' : '' }}">
+                            {{ $atRisk['expiring_soon']['count'] ?? 0 }}
+                        </div>
+                        <div class="text-sm text-base-content/60">Expiring Soon</div>
+                        <div class="text-xs text-base-content/50">${{ number_format($atRisk['expiring_soon']['value'] ?? 0, 0) }}</div>
+                    </div>
+                    <div class="text-center p-4 bg-base-200 rounded-lg">
+                        <div class="text-2xl font-bold {{ ($atRisk['expired']['count'] ?? 0) > 0 ? 'text-error' : '' }}">
+                            {{ $atRisk['expired']['count'] ?? 0 }}
+                        </div>
+                        <div class="text-sm text-base-content/60">Expired</div>
+                        <div class="text-xs text-base-content/50">${{ number_format($atRisk['expired']['value'] ?? 0, 0) }}</div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    {{-- FIFTH ROW: Top Items by Value --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h2 class="card-title text-lg">Top 10 Items by Value</h2>
+            @if($topItems->count() > 0)
+                <div class="overflow-x-auto">
+                    <table class="table">
+                        <thead>
+                            <tr>
+                                <th>Item</th>
+                                <th>SKU</th>
+                                <th>Type</th>
+                                @if($isParent)
+                                    <th>Division</th>
+                                @endif
+                                <th class="text-right">Qty</th>
+                                <th class="text-right">Unit Cost</th>
+                                <th class="text-right">Total Value</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($topItems as $item)
+                                <tr>
+                                    <td>
+                                        <div class="font-medium">{{ $item['name'] }}</div>
+                                        @if($item['product_name'])
+                                            <div class="text-xs text-base-content/60">{{ $item['product_name'] }}</div>
+                                        @endif
+                                    </td>
+                                    <td class="text-sm font-mono">{{ $item['sku'] ?? '-' }}</td>
+                                    <td>
+                                        <span class="badge badge-ghost badge-sm">{{ $item['item_type_label'] }}</span>
+                                    </td>
+                                    @if($isParent)
+                                        <td class="text-sm">{{ $item['business_name'] }}</td>
+                                    @endif
+                                    <td class="text-right">{{ number_format($item['quantity_on_hand'], 0) }} {{ $item['unit_of_measure'] }}</td>
+                                    <td class="text-right">${{ number_format($item['unit_cost'], 2) }}</td>
+                                    <td class="text-right font-bold">${{ number_format($item['total_value'], 0) }}</td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @else
+                <div class="py-8 text-center text-base-content/60">No inventory items with costs defined</div>
+            @endif
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/operations/index.blade.php

@@ -0,0 +1,211 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Operations Overview - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Operations Overview</h1>
+            <p class="text-base-content/60 mt-1">Real-time operational metrics across all business units</p>
+        </div>
+        <div class="mt-4 md:mt-0">
+            <span class="text-sm text-base-content/60">
+                <span class="icon-[heroicons--clock] size-4 inline"></span>
+                Last updated: {{ now()->format('M j, Y g:i A') }}
+            </span>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Order Status --}}
+    <div class="grid grid-cols-1 md:grid-cols-4 gap-4 mb-6">
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between">
+                    <div>
+                        <div class="text-sm text-base-content/60">Pending Orders</div>
+                        <div class="text-3xl font-bold text-warning">{{ $operations['orders']->pending_orders ?? 0 }}</div>
+                    </div>
+                    <span class="icon-[heroicons--clock] size-10 text-warning/30"></span>
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between">
+                    <div>
+                        <div class="text-sm text-base-content/60">Processing</div>
+                        <div class="text-3xl font-bold text-info">{{ $operations['orders']->processing_orders ?? 0 }}</div>
+                    </div>
+                    <span class="icon-[heroicons--cog-6-tooth] size-10 text-info/30"></span>
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between">
+                    <div>
+                        <div class="text-sm text-base-content/60">Completed (MTD)</div>
+                        <div class="text-3xl font-bold text-success">{{ $operations['orders']->completed_this_month ?? 0 }}</div>
+                    </div>
+                    <span class="icon-[heroicons--check-circle] size-10 text-success/30"></span>
+                </div>
+            </div>
+        </div>
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between">
+                    <div>
+                        <div class="text-sm text-base-content/60">This Week</div>
+                        <div class="text-3xl font-bold">{{ $operations['orders']->orders_this_week ?? 0 }}</div>
+                    </div>
+                    <span class="icon-[heroicons--calendar] size-10 text-base-content/20"></span>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- Inventory Status --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Inventory Status</h2>
+                <div class="grid grid-cols-2 gap-4 mt-4">
+                    <div class="stat bg-base-200 rounded-lg p-4">
+                        <div class="stat-title">Total Products</div>
+                        <div class="stat-value text-2xl">{{ $operations['products']->total_products ?? 0 }}</div>
+                        <div class="stat-desc">{{ $operations['products']->active_products ?? 0 }} active</div>
+                    </div>
+                    <div class="stat bg-warning/10 rounded-lg p-4">
+                        <div class="stat-title">Low Stock</div>
+                        <div class="stat-value text-2xl text-warning">{{ $operations['products']->low_stock_products ?? 0 }}</div>
+                        <div class="stat-desc">Need reorder</div>
+                    </div>
+                    <div class="stat bg-error/10 rounded-lg p-4 col-span-2">
+                        <div class="stat-title">Out of Stock</div>
+                        <div class="stat-value text-2xl text-error">{{ $operations['products']->out_of_stock_products ?? 0 }}</div>
+                        <div class="stat-desc">Immediate attention required</div>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        {{-- Customer Metrics --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Customer Metrics</h2>
+                <div class="grid grid-cols-2 gap-4 mt-4">
+                    <div class="stat bg-base-200 rounded-lg p-4">
+                        <div class="stat-title">Total Customers</div>
+                        <div class="stat-value text-2xl">{{ $operations['customers']->total_customers ?? 0 }}</div>
+                    </div>
+                    <div class="stat bg-success/10 rounded-lg p-4">
+                        <div class="stat-title">New This Month</div>
+                        <div class="stat-value text-2xl text-success">{{ $operations['customers']->new_this_month ?? 0 }}</div>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
+        {{-- Accounts Payable Status --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Accounts Payable</h2>
+                <div class="space-y-4 mt-4">
+                    <div class="flex items-center justify-between py-2 border-b border-base-200">
+                        <span class="text-base-content/60">Pending Bills</span>
+                        <span class="badge badge-warning">{{ $operations['bills']->pending_bills ?? 0 }}</span>
+                    </div>
+                    <div class="flex items-center justify-between py-2 border-b border-base-200">
+                        <span class="text-base-content/60">Approved (Ready to Pay)</span>
+                        <span class="badge badge-info">{{ $operations['bills']->approved_bills ?? 0 }}</span>
+                    </div>
+                    <div class="flex items-center justify-between py-2 border-b border-base-200">
+                        <span class="text-base-content/60">Overdue</span>
+                        <span class="badge badge-error">{{ $operations['bills']->overdue_bills ?? 0 }}</span>
+                    </div>
+                    <div class="flex items-center justify-between py-2">
+                        <span class="font-medium">Total Pending Amount</span>
+                        <span class="font-bold text-error">${{ number_format($operations['bills']->pending_amount ?? 0, 2) }}</span>
+                    </div>
+                </div>
+            </div>
+        </div>
+
+        {{-- Expense Approvals --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Expense Approvals</h2>
+                <div class="space-y-4 mt-4">
+                    <div class="flex items-center justify-between py-2 border-b border-base-200">
+                        <span class="text-base-content/60">Pending Approval</span>
+                        <span class="badge badge-warning">{{ $operations['expenses']->pending_expenses ?? 0 }}</span>
+                    </div>
+                    <div class="flex items-center justify-between py-2">
+                        <span class="font-medium">Pending Amount</span>
+                        <span class="font-bold text-warning">${{ number_format($operations['expenses']->pending_amount ?? 0, 2) }}</span>
+                    </div>
+                </div>
+                @if(($operations['expenses']->pending_expenses ?? 0) > 0)
+                    <div class="mt-4">
+                        <a href="{{ route('seller.business.management.expenses.index', $business) }}" class="btn btn-sm btn-outline">
+                            Review Expenses
+                        </a>
+                    </div>
+                @endif
+            </div>
+        </div>
+    </div>
+
+    {{-- Recent Orders --}}
+    <div class="card bg-base-100 shadow-sm">
+        <div class="card-body">
+            <h2 class="card-title text-lg">Recent Orders</h2>
+            @if(count($operations['recent_orders']) > 0)
+                <div class="overflow-x-auto mt-4">
+                    <table class="table">
+                        <thead>
+                            <tr>
+                                <th>Order</th>
+                                <th>Business</th>
+                                <th>Status</th>
+                                <th class="text-right">Total</th>
+                                <th>Date</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($operations['recent_orders'] as $order)
+                                <tr>
+                                    <td class="font-medium">#{{ $order->id }}</td>
+                                    <td>{{ $order->business_name }}</td>
+                                    <td>
+                                        <span class="badge badge-sm
+                                            {{ $order->status === 'completed' ? 'badge-success' :
+                                               ($order->status === 'pending' ? 'badge-warning' :
+                                               ($order->status === 'processing' ? 'badge-info' : 'badge-ghost')) }}">
+                                            {{ ucfirst($order->status) }}
+                                        </span>
+                                    </td>
+                                    <td class="text-right">${{ number_format($order->total, 2) }}</td>
+                                    <td class="text-base-content/60">{{ \Carbon\Carbon::parse($order->created_at)->diffForHumans() }}</td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                    </table>
+                </div>
+            @else
+                <div class="text-center py-8 text-base-content/60">
+                    <span class="icon-[heroicons--shopping-cart] size-12 block mx-auto mb-2 opacity-40"></span>
+                    No recent orders
+                </div>
+            @endif
+        </div>
+    </div>
+</div>
+@endsection

resources/views/seller/management/usage-billing/index.blade.php

@@ -0,0 +1,218 @@
+@extends('layouts.app-with-sidebar')
+
+@section('title', 'Usage & Billing - Management')
+
+@section('content')
+<div class="container mx-auto px-4 py-6">
+    {{-- Page Header --}}
+    <div class="flex flex-col md:flex-row md:items-center md:justify-between mb-6">
+        <div>
+            <h1 class="text-2xl font-bold">Usage & Billing</h1>
+            <p class="text-base-content/60 mt-1">Monitor platform usage and billing across your organization</p>
+        </div>
+        <div class="mt-4 md:mt-0">
+            <span class="text-sm text-base-content/60">
+                Billing Period: {{ $usage['billing_period']['start'] }} - {{ $usage['billing_period']['end'] }}
+            </span>
+        </div>
+    </div>
+
+    {{-- Division Filter --}}
+    @include('seller.management.partials.division-filter')
+
+    {{-- Plan Status --}}
+    <div class="card bg-base-100 shadow-sm mb-6">
+        <div class="card-body">
+            <div class="flex flex-col md:flex-row md:items-center md:justify-between">
+                <div>
+                    <h2 class="card-title text-lg">Current Plan</h2>
+                    <div class="flex items-center gap-2 mt-2">
+                        @if($usage['is_enterprise'])
+                            <span class="badge badge-lg badge-primary">Enterprise Plan</span>
+                            <span class="text-base-content/60">Unlimited usage</span>
+                        @else
+                            <span class="badge badge-lg badge-ghost">Standard Plan</span>
+                        @endif
+                    </div>
+                </div>
+                <div class="mt-4 md:mt-0">
+                    <div class="text-sm text-base-content/60 mb-2">Active Suites</div>
+                    <div class="flex flex-wrap gap-2">
+                        @foreach($usage['enabled_suites'] as $suite)
+                            <span class="badge badge-outline">{{ $suite['name'] }}</span>
+                        @endforeach
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    {{-- Usage Meters --}}
+    <div class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4 mb-6">
+        {{-- Brands --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between mb-2">
+                    <span class="font-medium">Brands</span>
+                    <span class="text-sm text-base-content/60">
+                        {{ $usage['brands']['current'] }}
+                        @if($usage['brands']['limit'])
+                            / {{ $usage['brands']['limit'] }}
+                        @else
+                            <span class="badge badge-xs badge-success">Unlimited</span>
+                        @endif
+                    </span>
+                </div>
+                @if($usage['brands']['limit'])
+                    <progress class="progress {{ $usage['brands']['percentage'] > 80 ? 'progress-warning' : 'progress-primary' }} w-full"
+                              value="{{ $usage['brands']['percentage'] }}" max="100"></progress>
+                @else
+                    <progress class="progress progress-success w-full" value="100" max="100"></progress>
+                @endif
+            </div>
+        </div>
+
+        {{-- SKUs --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between mb-2">
+                    <span class="font-medium">Products (SKUs)</span>
+                    <span class="text-sm text-base-content/60">
+                        {{ $usage['skus']['current'] }}
+                        @if($usage['skus']['limit'])
+                            / {{ $usage['skus']['limit'] }}
+                        @else
+                            <span class="badge badge-xs badge-success">Unlimited</span>
+                        @endif
+                    </span>
+                </div>
+                @if($usage['skus']['limit'])
+                    <progress class="progress {{ $usage['skus']['percentage'] > 80 ? 'progress-warning' : 'progress-primary' }} w-full"
+                              value="{{ $usage['skus']['percentage'] }}" max="100"></progress>
+                @else
+                    <progress class="progress progress-success w-full" value="100" max="100"></progress>
+                @endif
+            </div>
+        </div>
+
+        {{-- Messages --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between mb-2">
+                    <span class="font-medium">Messages (MTD)</span>
+                    <span class="text-sm text-base-content/60">
+                        {{ number_format($usage['messages']['current']) }}
+                        @if($usage['messages']['limit'])
+                            / {{ number_format($usage['messages']['limit']) }}
+                        @else
+                            <span class="badge badge-xs badge-success">Unlimited</span>
+                        @endif
+                    </span>
+                </div>
+                @if($usage['messages']['limit'])
+                    <progress class="progress {{ $usage['messages']['percentage'] > 80 ? 'progress-warning' : 'progress-primary' }} w-full"
+                              value="{{ $usage['messages']['percentage'] }}" max="100"></progress>
+                @else
+                    <progress class="progress progress-success w-full" value="100" max="100"></progress>
+                @endif
+            </div>
+        </div>
+
+        {{-- Menu Sends --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between mb-2">
+                    <span class="font-medium">Menu Sends (MTD)</span>
+                    <span class="text-sm text-base-content/60">
+                        {{ number_format($usage['menu_sends']['current']) }}
+                        @if($usage['menu_sends']['limit'])
+                            / {{ number_format($usage['menu_sends']['limit']) }}
+                        @else
+                            <span class="badge badge-xs badge-success">Unlimited</span>
+                        @endif
+                    </span>
+                </div>
+                @if($usage['menu_sends']['limit'])
+                    <progress class="progress {{ $usage['menu_sends']['percentage'] > 80 ? 'progress-warning' : 'progress-primary' }} w-full"
+                              value="{{ $usage['menu_sends']['percentage'] }}" max="100"></progress>
+                @else
+                    <progress class="progress progress-success w-full" value="100" max="100"></progress>
+                @endif
+            </div>
+        </div>
+
+        {{-- Contacts --}}
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <div class="flex items-center justify-between mb-2">
+                    <span class="font-medium">CRM Contacts</span>
+                    <span class="text-sm text-base-content/60">
+                        {{ number_format($usage['contacts']['current']) }}
+                        @if($usage['contacts']['limit'])
+                            / {{ number_format($usage['contacts']['limit']) }}
+                        @else
+                            <span class="badge badge-xs badge-success">Unlimited</span>
+                        @endif
+                    </span>
+                </div>
+                @if($usage['contacts']['limit'])
+                    <progress class="progress {{ $usage['contacts']['percentage'] > 80 ? 'progress-warning' : 'progress-primary' }} w-full"
+                              value="{{ $usage['contacts']['percentage'] }}" max="100"></progress>
+                @else
+                    <progress class="progress progress-success w-full" value="100" max="100"></progress>
+                @endif
+            </div>
+        </div>
+    </div>
+
+    {{-- Usage by Division --}}
+    @if(count($usage['usage_by_division']) > 0)
+        <div class="card bg-base-100 shadow-sm">
+            <div class="card-body">
+                <h2 class="card-title text-lg">Usage by Division</h2>
+                <div class="overflow-x-auto mt-4">
+                    <table class="table">
+                        <thead>
+                            <tr>
+                                <th>Division</th>
+                                <th class="text-right">Brands</th>
+                                <th class="text-right">SKUs</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            @foreach($usage['usage_by_division'] as $division)
+                                <tr>
+                                    <td class="font-medium">{{ $division->name }}</td>
+                                    <td class="text-right">{{ $division->brand_count }}</td>
+                                    <td class="text-right">{{ $division->sku_count }}</td>
+                                </tr>
+                            @endforeach
+                        </tbody>
+                        <tfoot>
+                            <tr class="font-bold bg-base-200">
+                                <td>Total</td>
+                                <td class="text-right">{{ $usage['brands']['current'] }}</td>
+                                <td class="text-right">{{ $usage['skus']['current'] }}</td>
+                            </tr>
+                        </tfoot>
+                    </table>
+                </div>
+            </div>
+        </div>
+    @endif
+
+    {{-- Plan Limits Info --}}
+    @if(!$usage['is_enterprise'])
+        <div class="alert mt-6">
+            <span class="icon-[heroicons--information-circle] size-5"></span>
+            <div>
+                <div class="font-medium">Usage Limits</div>
+                <div class="text-sm">
+                    Your current plan includes {{ $usage['brands']['limit'] ?? 1 }} brand(s) with usage limits per brand.
+                    Contact support to upgrade to Enterprise for unlimited usage.
+                </div>
+            </div>
+        </div>
+    @endif
+</div>
+@endsection

routes/seller.php

@@ -1316,6 +1316,12 @@ Route::prefix('s')->name('seller.')->middleware('seller')->group(function () {
         Route::prefix('management/ar')->name('management.ar.')->middleware('suite:management')->group(function () {
             Route::get('/', [\App\Http\Controllers\Seller\Management\ArController::class, 'index'])->name('index');
             Route::get('/aging', [\App\Http\Controllers\Seller\Management\ArController::class, 'aging'])->name('aging');
+            Route::get('/accounts', [\App\Http\Controllers\Seller\Management\ArController::class, 'accounts'])->name('accounts');
+            Route::get('/accounts/{customer}', [\App\Http\Controllers\Seller\Management\ArController::class, 'showAccount'])->name('accounts.show');
+            Route::post('/accounts/{customer}/credit-limit', [\App\Http\Controllers\Seller\Management\ArController::class, 'updateCreditLimit'])->name('accounts.update-credit-limit');
+            Route::post('/accounts/{customer}/terms', [\App\Http\Controllers\Seller\Management\ArController::class, 'updateTerms'])->name('accounts.update-terms');
+            Route::post('/accounts/{customer}/hold', [\App\Http\Controllers\Seller\Management\ArController::class, 'placeHold'])->name('accounts.place-hold');
+            Route::delete('/accounts/{customer}/hold', [\App\Http\Controllers\Seller\Management\ArController::class, 'removeHold'])->name('accounts.remove-hold');
         });
 
         // ================================================================================
@@ -1336,6 +1342,13 @@ Route::prefix('s')->name('seller.')->middleware('seller')->group(function () {
             Route::get('/vendor-spend', [\App\Http\Controllers\Seller\Management\FinanceController::class, 'vendorSpend'])->name('vendor-spend');
         });
 
+        // ================================================================================
+        // MANAGEMENT SUITE - INVENTORY VALUATION
+        // ================================================================================
+        Route::get('/management/inventory-valuation', [\App\Http\Controllers\Seller\Management\InventoryValuationController::class, 'index'])
+            ->middleware('suite:management')
+            ->name('management.inventory-valuation');
+
         // ================================================================================
         // MANAGEMENT SUITE - ACCOUNTING / GENERAL LEDGER
         // ================================================================================
@@ -1443,5 +1456,71 @@ Route::prefix('s')->name('seller.')->middleware('seller')->group(function () {
             // Cash Flow Forecast
             Route::get('/cash-flow-forecast', [\App\Http\Controllers\Seller\Management\CashFlowForecastController::class, 'index'])->name('cash-flow-forecast');
         });
+
+        // ================================================================================
+        // MANAGEMENT SUITE - BANK ACCOUNTS
+        // ================================================================================
+        Route::prefix('management/bank-accounts')->name('management.bank-accounts.')->middleware('suite:management')->group(function () {
+            Route::get('/', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'index'])->name('index');
+            Route::get('/create', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'create'])->name('create');
+            Route::post('/', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'store'])->name('store');
+            Route::get('/{bankAccount}', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'show'])->name('show');
+            Route::get('/{bankAccount}/edit', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'edit'])->name('edit');
+            Route::put('/{bankAccount}', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'update'])->name('update');
+            Route::post('/{bankAccount}/toggle-active', [\App\Http\Controllers\Seller\Management\BankAccountsController::class, 'toggleActive'])->name('toggle-active');
+
+            // Reconciliation routes
+            Route::get('/{bankAccount}/reconciliation', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'show'])->name('reconciliation');
+            Route::post('/{bankAccount}/reconciliation/sync', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'syncTransactions'])->name('reconciliation.sync');
+            Route::get('/{bankAccount}/reconciliation/matches/{transaction}', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'findMatches'])->name('reconciliation.find-matches');
+            Route::post('/{bankAccount}/reconciliation/match-ap/{transaction}', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'matchToApPayment'])->name('reconciliation.match-ap');
+            Route::post('/{bankAccount}/reconciliation/match-je/{transaction}', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'matchToJournalEntry'])->name('reconciliation.match-je');
+            Route::post('/{bankAccount}/reconciliation/confirm', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'confirmAutoMatches'])->name('reconciliation.confirm');
+            Route::post('/{bankAccount}/reconciliation/reject', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'rejectAutoMatches'])->name('reconciliation.reject');
+            Route::post('/{bankAccount}/reconciliation/ignore', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'ignoreTransactions'])->name('reconciliation.ignore');
+            Route::get('/{bankAccount}/reconciliation/rules', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'matchRules'])->name('reconciliation.rules');
+            Route::post('/{bankAccount}/reconciliation/rules/{rule}/toggle', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'toggleRuleAutoEnable'])->name('reconciliation.rules.toggle');
+            Route::post('/{bankAccount}/link-plaid', [\App\Http\Controllers\Seller\Management\BankReconciliationController::class, 'linkPlaidAccount'])->name('link-plaid');
+        });
+
+        // ================================================================================
+        // MANAGEMENT SUITE - BANK TRANSFERS
+        // ================================================================================
+        Route::prefix('management/bank-transfers')->name('management.bank-transfers.')->middleware('suite:management')->group(function () {
+            Route::get('/', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'index'])->name('index');
+            Route::get('/create', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'create'])->name('create');
+            Route::post('/', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'store'])->name('store');
+            Route::get('/{bankTransfer}', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'show'])->name('show');
+            Route::post('/{bankTransfer}/complete', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'complete'])->name('complete');
+            Route::post('/{bankTransfer}/cancel', [\App\Http\Controllers\Seller\Management\BankTransfersController::class, 'cancel'])->name('cancel');
+        });
+
+        // ================================================================================
+        // MANAGEMENT SUITE - CROSS-BUSINESS ANALYTICS
+        // ================================================================================
+        Route::get('/management/analytics', [\App\Http\Controllers\Seller\Management\AnalyticsController::class, 'index'])
+            ->middleware('suite:management')
+            ->name('management.analytics.index');
+
+        // ================================================================================
+        // MANAGEMENT SUITE - FORECASTING
+        // ================================================================================
+        Route::get('/management/forecasting', [\App\Http\Controllers\Seller\Management\ForecastingController::class, 'index'])
+            ->middleware('suite:management')
+            ->name('management.forecasting.index');
+
+        // ================================================================================
+        // MANAGEMENT SUITE - OPERATIONS OVERVIEW
+        // ================================================================================
+        Route::get('/management/operations', [\App\Http\Controllers\Seller\Management\OperationsController::class, 'index'])
+            ->middleware('suite:management')
+            ->name('management.operations.index');
+
+        // ================================================================================
+        // MANAGEMENT SUITE - USAGE & BILLING
+        // ================================================================================
+        Route::get('/management/usage-billing', [\App\Http\Controllers\Seller\Management\UsageBillingController::class, 'index'])
+            ->middleware('suite:management')
+            ->name('management.usage-billing.index');
     });
 });