ci: trigger rebuild after Woodpecker repair

Reviewed-on: https://code.cannabrands.app/Cannabrands/hub/pulls/143

.gitignore

@@ -37,6 +37,7 @@ yarn-error.log
 *.gz
 *.sql.gz
 *.sql
+!database/dumps/*.sql
 
 # Version files (generated at build time or locally)
 version.txt
@@ -81,3 +82,4 @@ SESSION_*
 # AI workflow personal context files
 CLAUDE.local.md
 claude.*.md
+cannabrands_dev_backup.dump

.woodpecker/.ci.yml

@@ -1,10 +1,15 @@
 # Woodpecker CI/CD Pipeline for Cannabrands Hub
 # Documentation: https://woodpecker-ci.org/docs/intro
 #
-# 3-Environment Workflow:
-#   - develop branch → dev.cannabrands.app (unstable, daily integration)
-#   - master branch  → staging.cannabrands.app (stable, pre-production)
-#   - tags (2025.X)  → cannabrands.app (production releases)
+# 2-Environment Workflow (Optimized for small team):
+#   - develop branch → dev.cannabrands.app (integration/testing)
+#   - master branch  → cannabrands.app (production)
+#   - tags (2025.X)  → cannabrands.app (versioned production releases)
+#
+# Pipeline Strategy:
+#   - PRs: Run tests (lint, style, phpunit)
+#   - Push to develop/master: Skip tests (already passed on PR), build + deploy
+#   - Tags: Build versioned release
 
 when:
   - branch: [develop, master]
@@ -26,18 +31,10 @@ steps:
     volumes:
       - /tmp/woodpecker-cache:/tmp/cache
 
-  # Install dependencies
+  # Install dependencies (uses pre-built Laravel image with all extensions)
   composer-install:
-    image: php:8.3-cli
+    image: kirschbaumdevelopment/laravel-test-runner:8.3
     commands:
-      - echo "Installing system dependencies..."
-      - apt-get update -qq
-      - apt-get install -y -qq git zip unzip libicu-dev libzip-dev libpng-dev libjpeg-dev libfreetype6-dev libpq-dev
-      - echo "Installing PHP extensions..."
-      - docker-php-ext-configure gd --with-freetype --with-jpeg
-      - docker-php-ext-install -j$(nproc) intl pdo pdo_pgsql zip gd pcntl
-      - echo "Installing Composer..."
-      - curl -sS https://getcomposer.org/installer | php -- --install-dir=/usr/local/bin --filename=composer --quiet
       - echo "Creating minimal .env for package discovery..."
       - |
         cat > .env << 'EOF'
@@ -59,13 +56,12 @@ steps:
       - |
         if [ -d "vendor" ] && [ -f "vendor/autoload.php" ]; then
           echo "✅ Restored vendor from cache"
-          echo "Verifying cached dependencies are up to date..."
           composer install --no-interaction --prefer-dist --optimize-autoloader --no-progress
         else
           echo "📦 Installing fresh dependencies (cache miss)"
           composer install --no-interaction --prefer-dist --optimize-autoloader --no-progress
         fi
-      - echo "Composer dependencies ready!"
+      - echo "✅ Composer dependencies ready!"
 
   # Rebuild Composer cache
   rebuild-composer-cache:
@@ -80,29 +76,35 @@ steps:
     volumes:
       - /tmp/woodpecker-cache:/tmp/cache
 
-  # PHP Syntax Check (runs after composer install so traits/classes are available)
+  # PHP Syntax Check (PRs only - skipped on merge since tests already passed)
   php-lint:
-    image: php:8.3-cli
+    image: kirschbaumdevelopment/laravel-test-runner:8.3
     commands:
       - echo "Checking PHP syntax..."
-      - find app -name "*.php" -exec php -l {} \;
-      - find routes -name "*.php" -exec php -l {} \;
-      - find database -name "*.php" -exec php -l {} \;
-      - echo "PHP syntax check complete!"
+      - find app -name "*.php" -exec php -l {} \; 2>&1 | grep -v "No syntax errors" || true
+      - find routes -name "*.php" -exec php -l {} \; 2>&1 | grep -v "No syntax errors" || true
+      - find database -name "*.php" -exec php -l {} \; 2>&1 | grep -v "No syntax errors" || true
+      - echo "✅ PHP syntax check complete!"
+    when:
+      event: pull_request
 
-  # Run Laravel Pint (Code Style)
+  # Run Laravel Pint (PRs only - skipped on merge since tests already passed)
   code-style:
-    image: php:8.3-cli
+    image: kirschbaumdevelopment/laravel-test-runner:8.3
     commands:
       - echo "Checking code style with Laravel Pint..."
       - ./vendor/bin/pint --test
-      - echo "Code style check complete!"
+      - echo "✅ Code style check complete!"
+    when:
+      event: pull_request
 
-  # Run PHPUnit Tests
+  # Run PHPUnit Tests (PRs only - skipped on merge since tests already passed)
   # Note: Uses array cache/session for speed and isolation (Laravel convention)
   # Redis + Reverb services used for real-time broadcasting tests
   tests:
     image: kirschbaumdevelopment/laravel-test-runner:8.3
+    when:
+      event: pull_request
     environment:
       APP_ENV: testing
       BROADCAST_CONNECTION: reverb
@@ -183,9 +185,12 @@ steps:
         VITE_REVERB_HOST: "dev.cannabrands.app"
         VITE_REVERB_PORT: "443"
         VITE_REVERB_SCHEME: "https"
-      cache_images:
+      cache_from:
         - code.cannabrands.app/cannabrands/hub:buildcache-dev
+      cache_to: code.cannabrands.app/cannabrands/hub:buildcache-dev
       platforms: linux/amd64
+      # Disable provenance attestations - can cause Gitea registry 500 errors
+      provenance: false
     when:
       branch: develop
       event: push
@@ -228,8 +233,8 @@ steps:
       event: push
       status: success
 
-  # Build and push Docker image for STAGING environment (master branch)
-  build-image-staging:
+  # Build and push Docker image for PRODUCTION (master branch)
+  build-image-production:
     image: woodpeckerci/plugin-docker-buildx
     settings:
       registry: code.cannabrands.app
@@ -239,21 +244,53 @@ steps:
       password:
         from_secret: gitea_token
       tags:
-        - staging                       # Latest staging build → staging.cannabrands.app
+        - latest                        # Latest production build
+        - prod-${CI_COMMIT_SHA:0:7}     # Unique prod tag with SHA
         - sha-${CI_COMMIT_SHA:0:7}      # Commit SHA (industry standard)
         - ${CI_COMMIT_BRANCH}           # Branch name (master)
       build_args:
         GIT_COMMIT_SHA: "${CI_COMMIT_SHA:0:7}"
-        APP_VERSION: "staging"
-      cache_images:
-        - code.cannabrands.app/cannabrands/hub:buildcache-staging
+        APP_VERSION: "production"
+      cache_from:
+        - code.cannabrands.app/cannabrands/hub:buildcache-prod
+      cache_to: code.cannabrands.app/cannabrands/hub:buildcache-prod
       platforms: linux/amd64
+      # Disable provenance attestations - can cause Gitea registry 500 errors
+      provenance: false
     when:
       branch: master
       event: push
       status: success
 
-  # Build and push Docker image for PRODUCTION (tagged releases)
+  # Deploy to production (master branch)
+  deploy-production:
+    image: bitnami/kubectl:latest
+    environment:
+      KUBECONFIG_CONTENT:
+        from_secret: kubeconfig_prod
+    commands:
+      - echo "🚀 Deploying to PRODUCTION (cannabrands.app)..."
+      - echo "Commit SHA ${CI_COMMIT_SHA:0:7}"
+      - mkdir -p ~/.kube
+      - echo "$KUBECONFIG_CONTENT" | tr -d '[:space:]' | base64 -d > ~/.kube/config
+      - chmod 600 ~/.kube/config
+      - |
+        kubectl set image deployment/cannabrands-hub \
+          app=code.cannabrands.app/cannabrands/hub:prod-${CI_COMMIT_SHA:0:7} \
+          migrate=code.cannabrands.app/cannabrands/hub:prod-${CI_COMMIT_SHA:0:7} \
+          -n cannabrands-prod
+      - kubectl rollout status deployment/cannabrands-hub -n cannabrands-prod --timeout=300s
+      - |
+        echo ""
+        echo "✅ PRODUCTION deployment successful!"
+        echo "Pod status:"
+        kubectl get pods -n cannabrands-prod -l app=cannabrands-hub
+    when:
+      branch: master
+      event: push
+      status: success
+
+  # Build and push Docker image for tagged releases (optional versioned releases)
   build-image-release:
     image: woodpeckerci/plugin-docker-buildx
     settings:
@@ -272,6 +309,8 @@ steps:
       cache_images:
         - code.cannabrands.app/cannabrands/hub:buildcache-prod
       platforms: linux/amd64
+      # Disable provenance attestations - can cause Gitea registry 500 errors
+      provenance: false
     when:
       event: tag
       status: success
@@ -306,25 +345,10 @@ steps:
         elif [ "${CI_PIPELINE_EVENT}" = "push" ] && [ "${CI_COMMIT_BRANCH}" = "master" ]; then
           echo ""
           echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
-          echo "🧪 STAGING BUILD COMPLETE"
+          echo "🚀 PRODUCTION DEPLOYED"
           echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
-          echo "Branch: master"
-          echo "Registry: code.cannabrands.app/cannabrands/hub"
-          echo "Tags:"
-          echo "  - staging"
-          echo "  - sha-${CI_COMMIT_SHA:0:7}"
-          echo "  - ${CI_COMMIT_BRANCH}"
-          echo ""
-          echo "📦 Deploy to STAGING (staging.cannabrands.app):"
-          echo "  docker pull code.cannabrands.app/cannabrands/hub:staging"
-          echo "  docker-compose -f docker-compose.staging.yml up -d"
-          echo ""
-          echo "👥 Next steps:"
-          echo "  1. Super-admin tests on staging.cannabrands.app"
-          echo "  2. Validate all features work"
-          echo "  3. When ready, create production tag:"
-          echo "     git tag -a 2025.10.1 -m 'Release 2025.10.1'"
-          echo "     git push origin 2025.10.1"
+          echo "Site: https://cannabrands.app"
+          echo "Image: prod-${CI_COMMIT_SHA:0:7}"
           echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
         elif [ "${CI_PIPELINE_EVENT}" = "push" ] && [ "${CI_COMMIT_BRANCH}" = "develop" ]; then
           echo ""
@@ -349,10 +373,14 @@ steps:
           echo "  - Login: admin@example.com / password"
           echo "  - Check: https://dev.cannabrands.app/telescope"
           echo ""
-          echo "👥 Next steps:"
-          echo "  1. Verify feature works on dev.cannabrands.app"
-          echo "  2. When stable, merge to master for staging:"
-          echo "     git checkout master && git merge develop && git push"
+          echo "Ready for production? Open PR: develop → master"
+          echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
+        elif [ "${CI_PIPELINE_EVENT}" = "pull_request" ]; then
+          echo ""
+          echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
+          echo "✅ PR CHECKS PASSED"
+          echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
+          echo "Ready to merge to master for production deployment."
           echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
         fi
 

CLAUDE.md

@@ -54,7 +54,36 @@ ALL routes need auth + user type middleware except public pages
 ❌ No IF/ELSE logic in migrations (not supported)
 ✅ Use Laravel Schema builder or conditional PHP code
 
-### 7. Styling - DaisyUI/Tailwind Only
+### 7. Git Workflow - ALWAYS Use PRs
+❌ **NEVER** push directly to `develop` or `master`
+❌ **NEVER** bypass pull requests
+❌ **NEVER** use GitHub CLI (`gh`) - we use Gitea
+✅ **ALWAYS** create a feature branch and PR for review
+✅ **ALWAYS** use Gitea API for PR creation (see below)
+**Why:** PRs are required for code review, CI checks, and audit trail
+
+**Creating PRs via Gitea API:**
+```bash
+# Requires GITEA_TOKEN environment variable
+curl -X POST "https://code.cannabrands.app/api/v1/repos/Cannabrands/hub/pulls" \
+  -H "Authorization: token $GITEA_TOKEN" \
+  -H "Content-Type: application/json" \
+  -d '{"title": "PR title", "body": "Description", "head": "feature-branch", "base": "develop"}'
+```
+
+**Gitea Services:**
+- **Gitea:** `https://code.cannabrands.app`
+- **Woodpecker CI:** `https://ci.cannabrands.app`
+
+### 8. User-Business Relationship (Pivot Table)
+Users connect to businesses via `business_user` pivot table (many-to-many).
+❌ **Wrong:** `User::where('business_id', $id)` — users table has NO business_id column
+✅ **Right:** `User::whereHas('businesses', fn($q) => $q->where('businesses.id', $id))`
+
+**Pivot table columns:** `business_id`, `user_id`, `role`, `role_template`, `is_primary`, `permissions`
+**Why:** Allows users to belong to multiple businesses with different roles per business
+
+### 9. Styling - DaisyUI/Tailwind Only
 ❌ **NEVER use inline `style=""` attributes** in Blade templates
 ✅ **ALWAYS use DaisyUI/Tailwind utility classes**
 **Why:** Consistency, maintainability, theme switching, and better performance
@@ -67,7 +96,29 @@ ALL routes need auth + user type middleware except public pages
 
 **Exception:** Only use inline styles for truly dynamic values from database (e.g., user-uploaded brand colors)
 
-### 8. Media Storage - MinIO Architecture (CRITICAL!)
+### 10. Suites Architecture - NOT Modules (CRITICAL!)
+❌ **NEVER use** `has_crm`, `has_marketing`, or other legacy module flags
+❌ **NEVER create** routes like `seller.crm.*` (without `.business.`)
+❌ **NEVER extend** `seller.crm.layouts.crm` layout (outdated CRM module layout)
+✅ **ALWAYS use** Suites system (Sales Suite, Processing Suite, etc.)
+✅ **ALWAYS use** route pattern `seller.business.crm.*` (includes `{business}` segment)
+✅ **ALWAYS extend** `layouts.seller` for seller views
+**Why:** We migrated from individual modules to a Suites architecture. CRM features are now part of the **Sales Suite**.
+
+**See:** `docs/SUITES_AND_PRICING_MODEL.md` for full architecture
+
+**The 7 Suites:**
+1. **Sales Suite** - Products, Orders, Buyers, CRM, Marketing, Analytics, Orchestrator
+2. **Processing Suite** - Extraction, Wash Reports, Yields (internal)
+3. **Manufacturing Suite** - Work Orders, BOM, Packaging (internal)
+4. **Delivery Suite** - Pick/Pack, Drivers, Manifests (internal)
+5. **Management Suite** - Finance, AP/AR, Budgets (Canopy only)
+6. **Brand Manager Suite** - Read-only brand portal (external partners)
+7. **Dispensary Suite** - Buyer marketplace (dispensaries)
+
+**Legacy module flags still exist** in database but are deprecated. Suite permissions control access now.
+
+### 11. Media Storage - MinIO Architecture (CRITICAL!)
 ❌ **NEVER use** `Storage::disk('public')` for brand/product media
 ✅ **ALWAYS use** `Storage` (respects .env FILESYSTEM_DISK=minio)
 **Why:** All media lives on MinIO (S3-compatible storage), not local disk. Using wrong disk breaks production images.

app/Console/Commands/Ai/GenerateBriefingsCommand.php

@@ -102,7 +102,7 @@ class GenerateBriefingsCommand extends Command
         }
 
         // Get users who should receive briefings (sellers/admins)
-        $users = User::where('business_id', $businessId)
+        $users = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $businessId))
             ->whereIn('user_type', ['seller', 'both'])
             ->where('is_active', true)
             ->get();
@@ -150,7 +150,7 @@ class GenerateBriefingsCommand extends Command
         $totalUsers = 0;
 
         foreach ($businesses as $business) {
-            $userCount = User::where('business_id', $business->id)
+            $userCount = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
                 ->whereIn('user_type', ['seller', 'both'])
                 ->where('is_active', true)
                 ->count();
@@ -164,7 +164,7 @@ class GenerateBriefingsCommand extends Command
         $bar->start();
 
         foreach ($businesses as $business) {
-            $users = User::where('business_id', $business->id)
+            $users = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
                 ->whereIn('user_type', ['seller', 'both'])
                 ->where('is_active', true)
                 ->get();

app/Console/Commands/DevSetup.php

@@ -7,7 +7,7 @@ use Illuminate\Console\Command;
 class DevSetup extends Command
 {
     protected $signature = 'dev:setup
-                            {--fresh : Drop all tables and re-run migrations}
+                            {--fresh : Drop all tables and re-run migrations (DESTRUCTIVE - requires confirmation)}
                             {--skip-seed : Skip seeding dev fixtures}';
 
     protected $description = 'Set up local development environment with migrations and dev fixtures';
@@ -25,8 +25,18 @@ class DevSetup extends Command
 
         // Run migrations
         if ($this->option('fresh')) {
-            $this->warn('Dropping all tables and re-running migrations...');
-            $this->call('migrate:fresh');
+            $this->newLine();
+            $this->error('WARNING: --fresh will DELETE ALL DATA in the database!');
+            $this->warn('This includes development data being preserved for production release.');
+            $this->newLine();
+
+            if (! $this->confirm('Are you SURE you want to drop all tables and lose all data?', false)) {
+                $this->info('Aborted. Running normal migrations instead...');
+                $this->call('migrate');
+            } else {
+                $this->warn('Dropping all tables and re-running migrations...');
+                $this->call('migrate:fresh');
+            }
         } else {
             $this->info('Running migrations...');
             $this->call('migrate');

app/Console/Commands/ExportCannabrandsData.php

@@ -0,0 +1,176 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Process;
+
+/**
+ * Export Cannabrands data to PostgreSQL SQL dumps.
+ *
+ * This command exports current database data to SQL files in database/dumps/
+ * for later restoration without requiring a MySQL connection.
+ *
+ * Usage:
+ * - Configure your local database with the desired settings
+ * - Run: php artisan db:export-cannabrands
+ * - Commit the updated dump files (if they should be in git)
+ */
+class ExportCannabrandsData extends Command
+{
+    protected $signature = 'db:export-cannabrands
+                            {--tables= : Comma-separated list of specific tables to export}';
+
+    protected $description = 'Export Cannabrands data to PostgreSQL SQL dumps';
+
+    // Tables to export (same as restore command)
+    protected array $tables = [
+        'strains',
+        'product_categories',
+        'businesses',
+        'users',
+        'brands',
+        'locations',
+        'contacts',
+        'products',
+        'orders',
+        'order_items',
+        'invoices',
+        'business_user',
+        'brand_user',
+        'model_has_roles',
+        'ai_settings',
+        'orchestrator_sales_configs',
+        'orchestrator_marketing_configs',
+    ];
+
+    protected string $dumpsPath;
+
+    public function __construct()
+    {
+        parent::__construct();
+        $this->dumpsPath = database_path('dumps');
+    }
+
+    public function handle(): int
+    {
+        $this->info('Exporting Cannabrands data to SQL dumps...');
+
+        // Create dumps directory if it doesn't exist
+        if (! is_dir($this->dumpsPath)) {
+            mkdir($this->dumpsPath, 0755, true);
+            $this->info("Created dumps directory: {$this->dumpsPath}");
+        }
+
+        // Determine which tables to export
+        $tablesToExport = $this->tables;
+        if ($this->option('tables')) {
+            $requestedTables = array_map('trim', explode(',', $this->option('tables')));
+            $tablesToExport = array_intersect($this->tables, $requestedTables);
+
+            if (empty($tablesToExport)) {
+                $this->error('No valid tables specified. Available tables: '.implode(', ', $this->tables));
+
+                return Command::FAILURE;
+            }
+        }
+
+        // Get database connection info
+        $database = config('database.connections.pgsql.database');
+        $username = config('database.connections.pgsql.username');
+        $host = config('database.connections.pgsql.host');
+        $port = config('database.connections.pgsql.port');
+
+        $exported = 0;
+        $errors = 0;
+
+        foreach ($tablesToExport as $table) {
+            $dumpFile = "{$this->dumpsPath}/{$table}.sql";
+            $this->line("Exporting {$table}...");
+
+            // Build pg_dump command
+            // Using --column-inserts for portable SQL
+            // Using --on-conflict-do-nothing for idempotent inserts
+            $pgDumpArgs = sprintf(
+                '--data-only --column-inserts --on-conflict-do-nothing --table=%s %s',
+                escapeshellarg($table),
+                escapeshellarg($database)
+            );
+
+            // pg_dump with connection info
+            // Works both inside Sail container (pgsql hostname) and natively
+            $command = sprintf(
+                'PGPASSWORD=%s pg_dump -h %s -p %s -U %s %s',
+                escapeshellarg(config('database.connections.pgsql.password')),
+                escapeshellarg($host),
+                escapeshellarg($port),
+                escapeshellarg($username),
+                $pgDumpArgs
+            );
+
+            $result = Process::run($command);
+
+            if ($result->successful()) {
+                // Extract only INSERT statements (remove pg_dump headers and SET commands)
+                // Handle multi-line INSERTs by looking for the ending pattern
+                $output = $result->output();
+                $lines = explode("\n", $output);
+                $inserts = [];
+                $currentInsert = '';
+                $inInsert = false;
+
+                foreach ($lines as $line) {
+                    if (str_starts_with(trim($line), 'INSERT INTO')) {
+                        // Start of new INSERT
+                        $inInsert = true;
+                        $currentInsert = $line;
+
+                        // Check if this INSERT ends on same line
+                        if (str_ends_with(trim($line), 'ON CONFLICT DO NOTHING;')) {
+                            $inserts[] = $currentInsert;
+                            $currentInsert = '';
+                            $inInsert = false;
+                        }
+                    } elseif ($inInsert) {
+                        // Continuation of current INSERT (multi-line due to embedded newlines in data)
+                        // We need to escape the actual newline in the SQL string value
+                        // Since we're inside a string value, replace with \n escape sequence
+                        $currentInsert .= "\n".$line;
+
+                        // Check if this line ends the INSERT
+                        if (str_ends_with(trim($line), 'ON CONFLICT DO NOTHING;')) {
+                            $inserts[] = $currentInsert;
+                            $currentInsert = '';
+                            $inInsert = false;
+                        }
+                    }
+                }
+
+                // Don't forget the last one if it didn't end properly
+                if (! empty($currentInsert)) {
+                    $inserts[] = $currentInsert;
+                }
+
+                $cleanOutput = implode("\n", $inserts);
+                file_put_contents($dumpFile, $cleanOutput);
+
+                $this->info('  -> Exported '.count($inserts)." rows to {$table}.sql");
+                $exported++;
+            } else {
+                $this->error("Failed to export {$table}: ".$result->errorOutput());
+                $errors++;
+            }
+        }
+
+        $this->newLine();
+        $this->info("Exported {$exported} tables. Errors: {$errors}");
+
+        if ($exported > 0) {
+            $this->newLine();
+            $this->info('To restore this data on another machine:');
+            $this->line('  php artisan db:restore-cannabrands');
+        }
+
+        return $errors > 0 ? Command::FAILURE : Command::SUCCESS;
+    }
+}

app/Console/Commands/RestoreCannabrandsData.php

@@ -0,0 +1,186 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * Restore Cannabrands data from PostgreSQL SQL dumps.
+ *
+ * This command loads data from pre-exported SQL files in database/dumps/
+ * without requiring a MySQL connection. Data was originally imported from
+ * the MySQL hub_cannabrands database.
+ *
+ * Order of restoration matters due to foreign key constraints:
+ * 1. strains (no dependencies)
+ * 2. product_categories (self-referential via parent_id)
+ * 3. businesses (no dependencies)
+ * 4. users (no dependencies)
+ * 5. brands (depends on businesses)
+ * 6. locations (depends on businesses)
+ * 7. contacts (depends on businesses, locations)
+ * 8. products (depends on brands, strains, product_categories)
+ * 9. orders (depends on businesses)
+ * 10. order_items (depends on orders, products)
+ * 11. invoices (depends on orders, businesses)
+ * 12. business_user (depends on businesses, users)
+ * 13. brand_user (depends on brands, users)
+ * 14. model_has_roles (depends on users, roles)
+ * 15. ai_settings (depends on businesses)
+ * 16. orchestrator_sales_configs (depends on businesses)
+ * 17. orchestrator_marketing_configs (depends on businesses)
+ */
+class RestoreCannabrandsData extends Command
+{
+    protected $signature = 'db:restore-cannabrands
+                            {--fresh : Truncate tables before restoring}
+                            {--tables= : Comma-separated list of specific tables to restore}';
+
+    protected $description = 'Restore Cannabrands data from PostgreSQL SQL dumps';
+
+    // Tables in dependency order
+    protected array $tables = [
+        'strains',
+        'product_categories',
+        'businesses',
+        'users',
+        'brands',
+        'locations',
+        'contacts',
+        'products',
+        'orders',
+        'order_items',
+        'invoices',
+        'business_user',
+        'brand_user',
+        'model_has_roles',
+        'ai_settings',
+        'orchestrator_sales_configs',
+        'orchestrator_marketing_configs',
+    ];
+
+    protected string $dumpsPath;
+
+    public function __construct()
+    {
+        parent::__construct();
+        $this->dumpsPath = database_path('dumps');
+    }
+
+    public function handle(): int
+    {
+        $this->info('Restoring Cannabrands data from SQL dumps...');
+
+        // Check if dumps directory exists
+        if (! is_dir($this->dumpsPath)) {
+            $this->error("Dumps directory not found: {$this->dumpsPath}");
+            $this->error('Run the MySQL import seeders first to create the dumps.');
+
+            return Command::FAILURE;
+        }
+
+        // Determine which tables to restore
+        $tablesToRestore = $this->tables;
+        if ($this->option('tables')) {
+            $requestedTables = array_map('trim', explode(',', $this->option('tables')));
+            $tablesToRestore = array_intersect($this->tables, $requestedTables);
+
+            if (empty($tablesToRestore)) {
+                $this->error('No valid tables specified. Available tables: '.implode(', ', $this->tables));
+
+                return Command::FAILURE;
+            }
+        }
+
+        // Fresh option - truncate tables in reverse order
+        if ($this->option('fresh')) {
+            $this->warn('Truncating tables before restore...');
+            DB::statement('SET session_replication_role = replica;'); // Disable FK checks
+
+            foreach (array_reverse($tablesToRestore) as $table) {
+                $this->line("Truncating {$table}...");
+                DB::table($table)->truncate();
+            }
+
+            DB::statement('SET session_replication_role = DEFAULT;'); // Re-enable FK checks
+        }
+
+        // Restore each table
+        $restored = 0;
+        $errors = 0;
+
+        foreach ($tablesToRestore as $table) {
+            $dumpFile = "{$this->dumpsPath}/{$table}.sql";
+
+            if (! file_exists($dumpFile)) {
+                $this->warn("Dump file not found for {$table}: {$dumpFile}");
+
+                continue;
+            }
+
+            $this->line("Restoring {$table}...");
+
+            try {
+                $sql = file_get_contents($dumpFile);
+
+                if (empty(trim($sql))) {
+                    $this->info('  -> 0 rows (empty file)');
+                    $restored++;
+
+                    continue;
+                }
+
+                // Disable FK checks for this session to allow loading in any order
+                DB::statement('SET session_replication_role = replica;');
+
+                // Execute all statements at once
+                DB::unprepared($sql);
+
+                // Re-enable FK checks
+                DB::statement('SET session_replication_role = DEFAULT;');
+
+                // Count rows
+                $count = DB::table($table)->count();
+                $this->info("  -> {$count} rows in {$table}");
+                $restored++;
+            } catch (\Exception $e) {
+                // Re-enable FK checks even on error
+                try {
+                    DB::statement('SET session_replication_role = DEFAULT;');
+                } catch (\Exception $ignored) {
+                }
+
+                $this->error("Failed to restore {$table}: ".$e->getMessage());
+                $errors++;
+            }
+        }
+
+        // Reset sequences to max ID + 1 for each table
+        $this->info('Resetting sequence counters...');
+        foreach ($tablesToRestore as $table) {
+            $this->resetSequence($table);
+        }
+
+        $this->newLine();
+        $this->info("Restored {$restored} tables. Errors: {$errors}");
+
+        return $errors > 0 ? Command::FAILURE : Command::SUCCESS;
+    }
+
+    /**
+     * Reset the sequence for a table to max ID + 1.
+     */
+    protected function resetSequence(string $table): void
+    {
+        try {
+            $maxId = DB::table($table)->max('id');
+            if ($maxId) {
+                $sequence = "{$table}_id_seq";
+                DB::statement("SELECT setval('{$sequence}', ?)", [$maxId]);
+            }
+        } catch (\Exception $e) {
+            // Sequence might not exist for this table
+        }
+    }
+}

app/Console/Commands/RunFixedAssetDepreciation.php

@@ -0,0 +1,175 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Console\Commands;
+
+use App\Models\Business;
+use App\Services\Accounting\FixedAssetService;
+use Carbon\Carbon;
+use Illuminate\Console\Command;
+
+/**
+ * Run monthly depreciation for fixed assets.
+ *
+ * This command calculates and posts depreciation entries for all
+ * eligible fixed assets. Can be run for a specific business or all
+ * businesses with Management Suite enabled.
+ *
+ * Safe to run multiple times in the same month - assets that have
+ * already been depreciated for the period will be skipped.
+ */
+class RunFixedAssetDepreciation extends Command
+{
+    protected $signature = 'fixed-assets:run-depreciation
+                            {business_id? : Specific business ID to run for}
+                            {--period= : Period date (Y-m-d format, defaults to end of current month)}
+                            {--dry-run : Show what would be depreciated without making changes}';
+
+    protected $description = 'Run monthly depreciation for fixed assets';
+
+    public function __construct(
+        protected FixedAssetService $assetService
+    ) {
+        parent::__construct();
+    }
+
+    public function handle(): int
+    {
+        $businessId = $this->argument('business_id');
+        $periodOption = $this->option('period');
+        $dryRun = $this->option('dry-run');
+
+        // Parse period date
+        $periodDate = $periodOption
+            ? Carbon::parse($periodOption)->endOfMonth()
+            : Carbon::now()->endOfMonth();
+
+        $this->info("Running depreciation for period: {$periodDate->format('Y-m')}");
+
+        if ($dryRun) {
+            $this->warn('DRY RUN MODE - No changes will be made');
+        }
+
+        // Get businesses to process
+        $businesses = $this->getBusinesses($businessId);
+
+        if ($businesses->isEmpty()) {
+            $this->warn('No businesses found to process.');
+
+            return Command::SUCCESS;
+        }
+
+        $totalRuns = 0;
+        $totalAmount = 0;
+
+        foreach ($businesses as $business) {
+            $this->line('');
+            $this->info("Processing: {$business->name}");
+
+            if ($dryRun) {
+                $results = $this->previewDepreciation($business, $periodDate);
+            } else {
+                $results = $this->assetService->runBatchDepreciation($business, $periodDate);
+            }
+
+            $count = $results->count();
+            $amount = $results->sum('depreciation_amount');
+
+            if ($count > 0) {
+                $this->line("  - Depreciated {$count} assets");
+                $this->line("  - Total amount: \${$amount}");
+                $totalRuns += $count;
+                $totalAmount += $amount;
+            } else {
+                $this->line('  - No assets to depreciate');
+            }
+        }
+
+        $this->line('');
+        $this->info('=== Summary ===');
+        $this->info("Total assets depreciated: {$totalRuns}");
+        $this->info("Total depreciation amount: \${$totalAmount}");
+
+        if ($dryRun) {
+            $this->warn('This was a dry run. Run without --dry-run to apply changes.');
+        }
+
+        return Command::SUCCESS;
+    }
+
+    /**
+     * Get businesses to process.
+     */
+    protected function getBusinesses(?string $businessId): \Illuminate\Support\Collection
+    {
+        if ($businessId) {
+            $business = Business::find($businessId);
+
+            if (! $business) {
+                $this->error("Business with ID {$businessId} not found.");
+
+                return collect();
+            }
+
+            if (! $business->hasManagementSuite()) {
+                $this->warn("Business {$business->name} does not have Management Suite enabled.");
+            }
+
+            return collect([$business]);
+        }
+
+        // Get all businesses with Management Suite
+        return Business::whereHas('suites', function ($query) {
+            $query->where('key', 'management');
+        })->get();
+    }
+
+    /**
+     * Preview depreciation without making changes.
+     */
+    protected function previewDepreciation(Business $business, Carbon $periodDate): \Illuminate\Support\Collection
+    {
+        $period = $periodDate->format('Y-m');
+
+        $assets = \App\Models\Accounting\FixedAsset::where('business_id', $business->id)
+            ->where('status', \App\Models\Accounting\FixedAsset::STATUS_ACTIVE)
+            ->where('category', '!=', \App\Models\Accounting\FixedAsset::CATEGORY_LAND)
+            ->get();
+
+        $results = collect();
+
+        foreach ($assets as $asset) {
+            // Skip if already depreciated for this period
+            $existing = \App\Models\Accounting\FixedAssetDepreciationRun::where('fixed_asset_id', $asset->id)
+                ->where('period', $period)
+                ->where('is_reversed', false)
+                ->exists();
+
+            if ($existing) {
+                continue;
+            }
+
+            // Skip if fully depreciated
+            if ($asset->book_value <= $asset->salvage_value) {
+                continue;
+            }
+
+            $depreciationAmount = $asset->monthly_depreciation;
+            $maxDepreciation = $asset->book_value - $asset->salvage_value;
+            $depreciationAmount = min($depreciationAmount, $maxDepreciation);
+
+            if ($depreciationAmount > 0) {
+                $results->push((object) [
+                    'fixed_asset_id' => $asset->id,
+                    'asset_name' => $asset->name,
+                    'depreciation_amount' => $depreciationAmount,
+                ]);
+
+                $this->line("  - {$asset->name}: \${$depreciationAmount}");
+            }
+        }
+
+        return $results;
+    }
+}

app/Console/Commands/RunRecurringSchedules.php

@@ -0,0 +1,103 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Console\Commands;
+
+use App\Services\Accounting\RecurringSchedulerService;
+use Carbon\Carbon;
+use Illuminate\Console\Command;
+
+class RunRecurringSchedules extends Command
+{
+    protected $signature = 'recurring:run
+                            {--date= : The date to run schedules for (YYYY-MM-DD, default: today)}
+                            {--business= : Specific business ID to run schedules for}
+                            {--dry-run : Preview what would be generated without actually creating transactions}';
+
+    protected $description = 'Run due recurring schedules to generate AR invoices, AP bills, and journal entries';
+
+    public function __construct(
+        protected RecurringSchedulerService $schedulerService
+    ) {
+        parent::__construct();
+    }
+
+    public function handle(): int
+    {
+        $dateString = $this->option('date');
+        $businessId = $this->option('business') ? (int) $this->option('business') : null;
+        $dryRun = $this->option('dry-run');
+
+        $date = $dateString ? Carbon::parse($dateString) : now();
+
+        $this->info("Running recurring schedules for {$date->toDateString()}...");
+
+        if ($businessId) {
+            $this->info("Filtering to business ID: {$businessId}");
+        }
+
+        // Get due schedules
+        $dueSchedules = $this->schedulerService->getDueSchedules($date, $businessId);
+
+        if ($dueSchedules->isEmpty()) {
+            $this->info('No schedules are due for execution.');
+
+            return self::SUCCESS;
+        }
+
+        $this->info("Found {$dueSchedules->count()} schedule(s) due for execution.");
+
+        if ($dryRun) {
+            $this->warn('DRY RUN MODE - No transactions will be created.');
+            $this->table(
+                ['ID', 'Name', 'Type', 'Business', 'Next Run Date', 'Auto Post'],
+                $dueSchedules->map(fn ($s) => [
+                    $s->id,
+                    $s->name,
+                    $s->type_label,
+                    $s->business->name ?? 'N/A',
+                    $s->next_run_date->toDateString(),
+                    $s->auto_post ? 'Yes' : 'No',
+                ])
+            );
+
+            return self::SUCCESS;
+        }
+
+        // Run all due schedules
+        $results = $this->schedulerService->runAllDue($date, $businessId);
+
+        // Output results
+        $this->newLine();
+        $this->info('Execution Summary:');
+        $this->line("  Processed: {$results['processed']}");
+        $this->line("  Successful: {$results['success']}");
+        $this->line("  Failed: {$results['failed']}");
+
+        if (! empty($results['generated'])) {
+            $this->newLine();
+            $this->info('Generated Transactions:');
+            $this->table(
+                ['Schedule', 'Type', 'Result ID'],
+                collect($results['generated'])->map(fn ($g) => [
+                    $g['schedule_name'],
+                    $g['type'],
+                    $g['result_id'],
+                ])
+            );
+        }
+
+        if (! empty($results['errors'])) {
+            $this->newLine();
+            $this->error('Errors:');
+            foreach ($results['errors'] as $error) {
+                $this->line("  [{$error['schedule_id']}] {$error['schedule_name']}: {$error['error']}");
+            }
+
+            return self::FAILURE;
+        }
+
+        return self::SUCCESS;
+    }
+}

app/Console/Commands/SafeFreshCommand.php

@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Database\Console\Migrations\FreshCommand;
+
+/**
+ * Override migrate:fresh to prevent accidental data loss.
+ *
+ * This command blocks migrate:fresh in all environments except when
+ * explicitly targeting a test database (DB_DATABASE=testing or *_test_*).
+ */
+class SafeFreshCommand extends FreshCommand
+{
+    public function handle()
+    {
+        // Check both config and direct env (env var may not be in config yet)
+        $database = env('DB_DATABASE', config('database.connections.pgsql.database'));
+
+        // Allow migrate:fresh ONLY for test databases
+        $isTestDatabase = $database === 'testing'
+            || str_contains($database, '_test_')
+            || str_contains($database, 'testing_');
+
+        if (! $isTestDatabase) {
+            $this->components->error('migrate:fresh is BLOCKED to prevent data loss!');
+            $this->components->warn("Database: {$database}");
+            $this->newLine();
+            $this->components->bulletList([
+                'This command drops ALL tables and destroys ALL data.',
+                'It is blocked in local, dev, staging, and production.',
+                'For testing: DB_DATABASE=testing ./vendor/bin/sail artisan migrate:fresh',
+                'To seed existing data: php artisan db:seed --class=ProductionSyncSeeder',
+            ]);
+
+            return 1;
+        }
+
+        $this->components->info("Running migrate:fresh on TEST database: {$database}");
+
+        return parent::handle();
+    }
+}

app/Console/Commands/SendCrmDailyDigest.php

@@ -229,13 +229,13 @@ class SendCrmDailyDigest extends Command
         if ($business->crm_notification_emails) {
             $emails = array_map('trim', explode(',', $business->crm_notification_emails));
 
-            return User::where('business_id', $business->id)
+            return User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
                 ->whereIn('email', $emails)
                 ->get();
         }
 
         // Otherwise, send to the business owner or first admin
-        return User::where('business_id', $business->id)
+        return User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
             ->where(function ($q) {
                 $q->where('is_business_owner', true)
                     ->orWhere('user_type', 'admin');

app/Console/Commands/SyncBrandMediaPaths.php

@@ -0,0 +1,113 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Brand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Storage;
+
+class SyncBrandMediaPaths extends Command
+{
+    protected $signature = 'brands:sync-media-paths
+                            {--dry-run : Preview changes without applying}
+                            {--business= : Limit to specific business slug}';
+
+    protected $description = 'Sync brand logo_path and banner_path from MinIO storage';
+
+    public function handle(): int
+    {
+        $dryRun = $this->option('dry-run');
+        $businessFilter = $this->option('business');
+
+        if ($dryRun) {
+            $this->warn('DRY RUN - No changes will be made');
+        }
+
+        $this->info('Scanning MinIO for brand media...');
+
+        $businessDirs = Storage::directories('businesses');
+        $updated = 0;
+        $skipped = 0;
+
+        foreach ($businessDirs as $businessDir) {
+            $businessSlug = basename($businessDir);
+
+            if ($businessFilter && $businessSlug !== $businessFilter) {
+                continue;
+            }
+
+            $brandsDir = $businessDir.'/brands';
+            if (! Storage::exists($brandsDir)) {
+                continue;
+            }
+
+            $brandDirs = Storage::directories($brandsDir);
+
+            foreach ($brandDirs as $brandDir) {
+                $brandSlug = basename($brandDir);
+                $brandingDir = $brandDir.'/branding';
+
+                if (! Storage::exists($brandingDir)) {
+                    continue;
+                }
+
+                $brand = Brand::where('slug', $brandSlug)->first();
+                if (! $brand) {
+                    $this->line("  <fg=yellow>?</> {$brandSlug} - not found in database");
+                    $skipped++;
+
+                    continue;
+                }
+
+                $files = Storage::files($brandingDir);
+                $logoPath = null;
+                $bannerPath = null;
+
+                foreach ($files as $file) {
+                    $filename = strtolower(basename($file));
+                    if (str_starts_with($filename, 'logo.')) {
+                        $logoPath = $file;
+                    } elseif (str_starts_with($filename, 'banner.')) {
+                        $bannerPath = $file;
+                    }
+                }
+
+                $changes = [];
+                if ($logoPath && $brand->logo_path !== $logoPath) {
+                    $changes[] = "logo: {$logoPath}";
+                }
+                if ($bannerPath && $brand->banner_path !== $bannerPath) {
+                    $changes[] = "banner: {$bannerPath}";
+                }
+
+                if (empty($changes)) {
+                    $this->line("  <fg=green>✓</> {$brandSlug} - already synced");
+
+                    continue;
+                }
+
+                if (! $dryRun) {
+                    if ($logoPath) {
+                        $brand->logo_path = $logoPath;
+                    }
+                    if ($bannerPath) {
+                        $brand->banner_path = $bannerPath;
+                    }
+                    $brand->save();
+                }
+
+                $this->line("  <fg=blue>↻</> {$brandSlug} - ".implode(', ', $changes));
+                $updated++;
+            }
+        }
+
+        $this->newLine();
+        $this->info("Updated: {$updated} | Skipped: {$skipped}");
+
+        if ($dryRun && $updated > 0) {
+            $this->warn('Run without --dry-run to apply changes');
+        }
+
+        return Command::SUCCESS;
+    }
+}

app/Exceptions/PeriodLockedException.php

@@ -0,0 +1,24 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Exceptions;
+
+use App\Models\Accounting\AccountingPeriod;
+
+class PeriodLockedException extends \Exception
+{
+    public function __construct(
+        string $message,
+        public readonly ?AccountingPeriod $period = null,
+        int $code = 0,
+        ?\Throwable $previous = null
+    ) {
+        parent::__construct($message, $code, $previous);
+    }
+
+    public function getPeriod(): ?AccountingPeriod
+    {
+        return $this->period;
+    }
+}

app/Filament/Resources/BatchResource/Pages/CreateBatch.php

@@ -11,7 +11,7 @@ class CreateBatch extends CreateRecord
 
     protected function mutateFormDataBeforeCreate(array $data): array
     {
-        $data['business_id'] = auth()->user()->business_id;
+        $data['business_id'] = auth()->user()->primaryBusiness()?->id;
 
         return $data;
     }

app/Filament/Resources/BusinessResource.php

@@ -13,6 +13,7 @@ use Filament\Forms;
 use Filament\Forms\Components\CheckboxList;
 use Filament\Forms\Components\DatePicker;
 use Filament\Forms\Components\DateTimePicker;
+use Filament\Forms\Components\Hidden;
 use Filament\Forms\Components\Repeater;
 use Filament\Forms\Components\Select;
 use Filament\Forms\Components\Textarea;
@@ -45,6 +46,13 @@ class BusinessResource extends Resource
 {
     protected static ?string $model = Business::class;
 
+    /**
+     * Force Filament to use 'id' for record route binding in admin panel.
+     * This is necessary because Business model uses 'slug' as getRouteKeyName()
+     * for public routes, but admin panel needs 'id' for reliable record binding.
+     */
+    protected static ?string $recordRouteKeyName = 'id';
+
     protected static string|\BackedEnum|null $navigationIcon = 'heroicon-o-building-office-2';
 
     protected static \UnitEnum|string|null $navigationGroup = 'Accounts';
@@ -147,80 +155,191 @@ class BusinessResource extends Resource
                                     ]),
                             ]),
 
-                        Tab::make('Addresses')
+                        Tab::make('Locations')
+                            ->label(fn ($livewire) => self::isDispensaryBusiness($livewire->getRecord()) ? 'Locations' : 'Address')
                             ->schema([
-                                Section::make('Physical Address')
+                                Repeater::make('locations')
+                                    ->relationship('locations')
+                                    ->mutateRelationshipDataBeforeCreateUsing(function (array $data): array {
+                                        $data['slug'] = $data['slug'] ?? \Illuminate\Support\Str::slug($data['name'] ?? 'location');
+
+                                        return $data;
+                                    })
                                     ->schema([
-                                        Grid::make(2)
+                                        Grid::make(3)
                                             ->schema([
-                                                TextInput::make('physical_address')
+                                                TextInput::make('name')
+                                                    ->label(fn ($livewire) => self::isDispensaryBusiness($livewire->getRecord()) ? 'Location Name' : 'Address Name')
+                                                    ->maxLength(255),
+                                                Select::make('location_type')
+                                                    ->label('Type')
+                                                    ->options([
+                                                        'physical' => 'Physical',
+                                                        'billing' => 'Billing',
+                                                        'delivery' => 'Delivery',
+                                                    ])
+                                                    ->default('physical'),
+                                                TextInput::make('license_number')
+                                                    ->label('License #')
+                                                    ->maxLength(255),
+                                            ]),
+                                        Grid::make(4)
+                                            ->schema([
+                                                TextInput::make('address')
                                                     ->label('Street Address')
                                                     ->maxLength(255)
                                                     ->columnSpan(2),
-                                                TextInput::make('physical_city')
+                                                TextInput::make('unit')
+                                                    ->label('Unit/Suite')
+                                                    ->maxLength(255),
+                                                TextInput::make('city')
                                                     ->label('City')
                                                     ->maxLength(255),
-                                                TextInput::make('physical_state')
+                                            ]),
+                                        Grid::make(4)
+                                            ->schema([
+                                                TextInput::make('state')
                                                     ->label('State')
-                                                    ->maxLength(255),
-                                                TextInput::make('physical_zipcode')
-                                                    ->label('ZIP Code')
+                                                    ->maxLength(2),
+                                                TextInput::make('zipcode')
+                                                    ->label('ZIP')
+                                                    ->maxLength(10),
+                                                TextInput::make('phone')
+                                                    ->label('Phone')
+                                                    ->tel()
+                                                    ->maxLength(20),
+                                                TextInput::make('email')
+                                                    ->label('Email')
+                                                    ->email()
                                                     ->maxLength(255),
                                             ]),
-                                    ]),
-
-                                Section::make('Billing Address')
-                                    ->schema([
                                         Grid::make(2)
                                             ->schema([
-                                                TextInput::make('billing_address')
-                                                    ->label('Billing Street Address')
-                                                    ->maxLength(255)
-                                                    ->columnSpan(2),
-                                                TextInput::make('billing_city')
-                                                    ->label('Billing City')
-                                                    ->maxLength(255),
-                                                TextInput::make('billing_state')
-                                                    ->label('Billing State')
-                                                    ->maxLength(255),
-                                                TextInput::make('billing_zipcode')
-                                                    ->label('Billing ZIP Code')
-                                                    ->maxLength(255),
+                                                Toggle::make('is_primary')
+                                                    ->label(fn ($livewire) => self::isDispensaryBusiness($livewire->getRecord()) ? 'Primary Location' : 'Primary Address'),
+                                                Toggle::make('is_billing')
+                                                    ->label('Billing Address'),
                                             ]),
-                                    ]),
+                                    ])
+                                    ->itemLabel(fn (array $state, $livewire): ?string => $state['name'] ?? (self::isDispensaryBusiness($livewire->getRecord()) ? 'New Location' : 'New Address'))
+                                    ->collapsible()
+                                    ->collapsed()
+                                    ->addActionLabel(fn ($livewire) => self::isDispensaryBusiness($livewire->getRecord()) ? 'Add Location' : 'Add Address')
+                                    ->defaultItems(0),
                             ]),
 
                         Tab::make('Users & Access')
                             ->schema([
+                                // Quick add from business contacts section
+                                Forms\Components\Placeholder::make('contacts_without_users')
+                                    ->label('Contacts Without Platform Access')
+                                    ->content(function ($livewire) {
+                                        $business = $livewire->getRecord();
+                                        if (! $business) {
+                                            return '';
+                                        }
+
+                                        $existingUserEmails = \App\Models\User::pluck('email')->map(fn ($e) => strtolower($e))->toArray();
+
+                                        $contacts = $business->contacts()
+                                            ->whereNotNull('email')
+                                            ->where('email', '!=', '')
+                                            ->get()
+                                            ->filter(fn ($c) => ! in_array(strtolower($c->email), $existingUserEmails));
+
+                                        if ($contacts->isEmpty()) {
+                                            return new \Illuminate\Support\HtmlString(
+                                                '<span class="text-gray-500 text-sm">All business contacts with emails already have platform access.</span>'
+                                            );
+                                        }
+
+                                        $html = '<div class="text-sm text-gray-600 mb-2">These business contacts have emails but no platform login. Click "Add Platform User" below and use "Link Existing User" or manually add them:</div>';
+                                        $html .= '<div class="flex flex-wrap gap-2">';
+                                        foreach ($contacts as $contact) {
+                                            $name = trim($contact->first_name.' '.$contact->last_name) ?: 'Unknown';
+                                            $type = $contact->contact_type ? ucfirst($contact->contact_type) : '';
+                                            $html .= '<span class="inline-flex items-center gap-1 px-2 py-1 rounded-md bg-amber-50 text-amber-800 border border-amber-200 text-xs">';
+                                            $html .= '<strong>'.e($name).'</strong>';
+                                            if ($type) {
+                                                $html .= ' <span class="text-amber-600">('.$type.')</span>';
+                                            }
+                                            $html .= ' - '.e($contact->email);
+                                            $html .= '</span>';
+                                        }
+                                        $html .= '</div>';
+
+                                        return new \Illuminate\Support\HtmlString($html);
+                                    })
+                                    ->visible(function ($livewire) {
+                                        $business = $livewire->getRecord();
+                                        if (! $business) {
+                                            return false;
+                                        }
+
+                                        $existingUserEmails = \App\Models\User::pluck('email')->map(fn ($e) => strtolower($e))->toArray();
+
+                                        return $business->contacts()
+                                            ->whereNotNull('email')
+                                            ->where('email', '!=', '')
+                                            ->get()
+                                            ->filter(fn ($c) => ! in_array(strtolower($c->email), $existingUserEmails))
+                                            ->isNotEmpty();
+                                    })
+                                    ->columnSpanFull(),
+
                                 Repeater::make('users')
                                     ->relationship('users')
                                     ->helperText('Users with login credentials and access to manage this business')
                                     ->schema([
                                         Grid::make(3)
                                             ->schema([
-                                                TextInput::make('first_name')
-                                                    ->label('First Name')
-                                                    ->required()
-                                                    ->maxLength(255),
-                                                TextInput::make('last_name')
-                                                    ->label('Last Name')
-                                                    ->required()
-                                                    ->maxLength(255),
-                                                TextInput::make('email')
-                                                    ->label('Email')
-                                                    ->email()
-                                                    ->required()
-                                                    ->maxLength(255),
-                                                TextInput::make('phone')
-                                                    ->label('Phone')
-                                                    ->tel()
-                                                    ->maxLength(255),
-                                                Select::make('contact_type')
-                                                    ->label('Role/Type')
-                                                    ->required()
-                                                    ->options(Contact::CONTACT_TYPES)
-                                                    ->default('staff')
-                                                    ->searchable(),
+                                                Hidden::make('id'),
+                                                Select::make('user_id')
+                                                    ->label('Link Existing User')
+                                                    ->options(function ($get, $livewire) {
+                                                        $business = $livewire->getRecord();
+                                                        $currentUserIds = $business ? $business->users()->pluck('users.id')->toArray() : [];
+                                                        $currentId = $get('id');
+
+                                                        return \App\Models\User::query()
+                                                            ->with('businesses')
+                                                            ->where(function ($query) use ($currentUserIds, $currentId) {
+                                                                $query->whereNotIn('id', $currentUserIds);
+                                                                if ($currentId) {
+                                                                    $query->orWhere('id', $currentId);
+                                                                }
+                                                            })
+                                                            ->where('user_type', '!=', 'admin')
+                                                            ->orderBy('first_name')
+                                                            ->get()
+                                                            ->mapWithKeys(function ($user) {
+                                                                $businesses = $user->businesses->pluck('name')->join(', ');
+                                                                $label = $user->full_name.' ('.$user->email.')';
+                                                                if ($businesses) {
+                                                                    $label .= ' - '.$businesses;
+                                                                }
+
+                                                                return [$user->id => $label];
+                                                            });
+                                                    })
+                                                    ->searchable()
+                                                    ->preload()
+                                                    ->live()
+                                                    ->dehydrated(false)
+                                                    ->afterStateUpdated(function ($state, callable $set) {
+                                                        if ($state) {
+                                                            $user = \App\Models\User::find($state);
+                                                            if ($user) {
+                                                                $set('id', $user->id);
+                                                                $set('first_name', $user->first_name);
+                                                                $set('last_name', $user->last_name);
+                                                                $set('email', $user->email);
+                                                                $set('phone', $user->phone);
+                                                            }
+                                                        }
+                                                    })
+                                                    ->helperText('Search and select an existing user, or leave empty to create new')
+                                                    ->columnSpan(2),
                                                 Toggle::make('is_primary')
                                                     ->label(new \Illuminate\Support\HtmlString(
                                                         '<span style="text-decoration: underline dotted; cursor: help;" title="Only one primary user allowed - clicking will immediately switch the primary user">Primary</span>'
@@ -259,6 +378,31 @@ class BusinessResource extends Resource
                                                         return false;
                                                     })
                                                     ->inline(false),
+                                                TextInput::make('first_name')
+                                                    ->label('First Name')
+                                                    ->required()
+                                                    ->maxLength(255),
+                                                TextInput::make('last_name')
+                                                    ->label('Last Name')
+                                                    ->required()
+                                                    ->maxLength(255),
+                                                TextInput::make('email')
+                                                    ->label('Email')
+                                                    ->email()
+                                                    ->required()
+                                                    ->maxLength(255)
+                                                    ->disabled(fn ($get) => ! empty($get('id')))
+                                                    ->helperText(fn ($get) => ! empty($get('id')) ? 'Email cannot be changed for existing users' : 'New user will be created with this email'),
+                                                TextInput::make('phone')
+                                                    ->label('Phone')
+                                                    ->tel()
+                                                    ->maxLength(255),
+                                                Select::make('contact_type')
+                                                    ->label('Role/Type')
+                                                    ->required()
+                                                    ->options(Contact::CONTACT_TYPES)
+                                                    ->default('staff')
+                                                    ->searchable(),
                                             ]),
                                     ])
                                     ->saveRelationshipsUsing(function ($component, $state, $record) {
@@ -267,22 +411,54 @@ class BusinessResource extends Resource
                                         }
                                         $syncData = [];
                                         foreach ($state as $item) {
+                                            $email = $item['email'] ?? null;
+                                            if (! $email) {
+                                                continue;
+                                            }
+
+                                            // Check if user exists by ID or email
+                                            $user = null;
                                             if (isset($item['id'])) {
                                                 $user = \App\Models\User::find($item['id']);
-                                                if ($user) {
-                                                    $user->update([
-                                                        'first_name' => $item['first_name'] ?? null,
-                                                        'last_name' => $item['last_name'] ?? null,
-                                                        'email' => $item['email'] ?? null,
-                                                        'phone' => $item['phone'] ?? null,
-                                                    ]);
-                                                }
-                                                $syncData[$item['id']] = [
-                                                    'contact_type' => $item['contact_type'] ?? 'staff',
-                                                    'is_primary' => $item['is_primary'] ?? false,
-                                                ];
                                             }
+
+                                            // If no user found by ID, try to find by email
+                                            if (! $user) {
+                                                $user = \App\Models\User::where('email', $email)->first();
+                                            }
+
+                                            if ($user) {
+                                                // Update existing user
+                                                $user->update([
+                                                    'first_name' => $item['first_name'] ?? $user->first_name,
+                                                    'last_name' => $item['last_name'] ?? $user->last_name,
+                                                    'phone' => $item['phone'] ?? $user->phone,
+                                                ]);
+                                            } else {
+                                                // Create new user
+                                                $user = \App\Models\User::create([
+                                                    'first_name' => $item['first_name'] ?? '',
+                                                    'last_name' => $item['last_name'] ?? '',
+                                                    'email' => $email,
+                                                    'phone' => $item['phone'] ?? null,
+                                                    'password' => bcrypt(\Illuminate\Support\Str::random(16)),
+                                                    'user_type' => $record->business_type === 'retailer' ? 'buyer' : 'seller',
+                                                ]);
+                                            }
+
+                                            $syncData[$user->id] = [
+                                                'contact_type' => $item['contact_type'] ?? 'staff',
+                                                'is_primary' => $item['is_primary'] ?? false,
+                                            ];
                                         }
+
+                                        // Auto-set first user as primary if no primary is set
+                                        $hasPrimary = collect($syncData)->contains(fn ($data) => $data['is_primary']);
+                                        if (! $hasPrimary && ! empty($syncData)) {
+                                            $firstUserId = array_key_first($syncData);
+                                            $syncData[$firstUserId]['is_primary'] = true;
+                                        }
+
                                         $record->users()->sync($syncData);
                                     })
                                     ->itemLabel(fn (array $state): ?string => trim(($state['first_name'] ?? '').' '.($state['last_name'] ?? '')) ?:
@@ -546,53 +722,83 @@ class BusinessResource extends Resource
                                             ->bulkToggleable()
                                             ->helperText('Select the suites this business should have access to. Each suite enables specific features and menu items.'),
 
-                                        Forms\Components\Placeholder::make('suite_info')
-                                            ->label('')
-                                            ->content(function () {
-                                                // Show available suites (excluding deprecated and internal)
-                                                $suites = \App\Models\Suite::available()->orderBy('sort_order')->get();
-                                                $html = '<div class="grid grid-cols-2 gap-4 text-sm mt-4">';
-                                                foreach ($suites as $suite) {
-                                                    $colorClass = match ($suite->color) {
-                                                        'emerald' => 'border-emerald-300 bg-emerald-50 dark:border-emerald-700 dark:bg-emerald-950',  // Sales
-                                                        'pink' => 'border-pink-300 bg-pink-50 dark:border-pink-700 dark:bg-pink-950',                  // Marketing
-                                                        'cyan' => 'border-cyan-300 bg-cyan-50 dark:border-cyan-700 dark:bg-cyan-950',                  // Inventory
-                                                        'blue' => 'border-blue-300 bg-blue-50 dark:border-blue-700 dark:bg-blue-950',                  // Processing
-                                                        'orange' => 'border-orange-300 bg-orange-50 dark:border-orange-700 dark:bg-orange-950',        // Manufacturing
-                                                        'indigo' => 'border-indigo-300 bg-indigo-50 dark:border-indigo-700 dark:bg-indigo-950',        // Procurement
-                                                        'violet' => 'border-violet-300 bg-violet-50 dark:border-violet-700 dark:bg-violet-950',        // Distribution
-                                                        'green' => 'border-green-300 bg-green-50 dark:border-green-700 dark:bg-green-950',             // Finance
-                                                        'amber' => 'border-amber-300 bg-amber-50 dark:border-amber-700 dark:bg-amber-950',             // Compliance
-                                                        'sky' => 'border-sky-300 bg-sky-50 dark:border-sky-700 dark:bg-sky-950',                       // Inbox
-                                                        'slate' => 'border-slate-300 bg-slate-50 dark:border-slate-700 dark:bg-slate-950',             // Tools
-                                                        'gray' => 'border-gray-300 bg-gray-50 dark:border-gray-700 dark:bg-gray-950',                  // Management
-                                                        'lime' => 'border-lime-300 bg-lime-50 dark:border-lime-700 dark:bg-lime-950',                  // Dispensary
-                                                        'gold' => 'border-yellow-300 bg-yellow-50 dark:border-yellow-700 dark:bg-yellow-950',          // Enterprise
-                                                        'teal' => 'border-teal-300 bg-teal-50 dark:border-teal-700 dark:bg-teal-950',                  // Brand Manager
-                                                        'red' => 'border-red-300 bg-red-50 dark:border-red-700 dark:bg-red-950',
-                                                        'rose' => 'border-rose-300 bg-rose-50 dark:border-rose-700 dark:bg-rose-950',
-                                                        'fuchsia' => 'border-fuchsia-300 bg-fuchsia-50 dark:border-fuchsia-700 dark:bg-fuchsia-950',
-                                                        default => 'border-gray-300 bg-gray-50 dark:border-gray-700 dark:bg-gray-950',
-                                                    };
-                                                    $features = is_array($suite->included_features) ? implode(', ', $suite->included_features) : '';
-                                                    $html .= '<div class="border rounded-lg p-3 '.$colorClass.'">';
-                                                    $html .= '<div class="font-medium">'.e($suite->name).'</div>';
-                                                    $html .= '<div class="text-xs text-gray-600 dark:text-gray-400 mt-1">'.e($features).'</div>';
-                                                    $html .= '</div>';
-                                                }
-                                                $html .= '</div>';
-
-                                                return new \Illuminate\Support\HtmlString($html);
-                                            }),
                                     ]),
 
-                                Section::make('Navigation Settings')
-                                    ->description('Control how this business experiences the seller sidebar navigation.')
+                                // ===== SUITE SHARES SECTION =====
+                                // Allows this business to share parts of their suite TO other businesses
+                                Section::make('Suite Shares')
+                                    ->description('Share parts of THIS business\'s suite with other businesses. The recipient will see these menu items with a "Shared" badge.')
+                                    ->collapsed()
                                     ->schema([
-                                        Toggle::make('use_suite_navigation')
-                                            ->label('Use Suite Navigation (beta)')
-                                            ->helperText('When enabled, this business uses the new suite-based sidebar instead of the legacy menu.')
-                                            ->default(false),
+                                        Forms\Components\Repeater::make('suiteShares')
+                                            ->relationship('suiteShares')
+                                            ->label('')
+                                            ->schema([
+                                                Select::make('target_business_id')
+                                                    ->label('Share TO Business')
+                                                    ->options(function (callable $get) {
+                                                        $currentBusinessId = $get('../../id');
+
+                                                        return \App\Models\Business::query()
+                                                            ->when($currentBusinessId, fn ($q) => $q->where('id', '!=', $currentBusinessId))
+                                                            ->orderBy('name')
+                                                            ->pluck('name', 'id');
+                                                    })
+                                                    ->searchable()
+                                                    ->required()
+                                                    ->helperText('Select the business that will RECEIVE these shared menu items'),
+                                                Select::make('shared_suite_key')
+                                                    ->label('Suite to Share From')
+                                                    ->options(function ($livewire) {
+                                                        // Get suites assigned to THIS business (source)
+                                                        $business = $livewire->record;
+                                                        if (! $business) {
+                                                            return [];
+                                                        }
+
+                                                        return $business->suites()
+                                                            ->orderBy('sort_order')
+                                                            ->pluck('name', 'key')
+                                                            ->toArray();
+                                                    })
+                                                    ->required()
+                                                    ->reactive()
+                                                    ->helperText('Select which of THIS business\'s suites to share items from'),
+                                                CheckboxList::make('shared_menu_keys')
+                                                    ->label('Menu Items to Share')
+                                                    ->options(function (callable $get) {
+                                                        $suiteKey = $get('shared_suite_key');
+                                                        if (! $suiteKey) {
+                                                            return [];
+                                                        }
+
+                                                        // Get menu keys for this suite from config
+                                                        $menuKeys = config("suites.menus.{$suiteKey}", []);
+                                                        $resolver = app(\App\Services\SuiteMenuResolver::class);
+
+                                                        $options = [];
+                                                        foreach ($menuKeys as $key) {
+                                                            $def = $resolver->getMenuDefinition($key);
+                                                            if ($def) {
+                                                                $options[$key] = $def['label'].' ('.$def['section'].')';
+                                                            }
+                                                        }
+
+                                                        return $options;
+                                                    })
+                                                    ->columns(2)
+                                                    ->required()
+                                                    ->visible(fn (callable $get) => ! empty($get('shared_suite_key'))),
+                                            ])
+                                            ->columns(1)
+                                            ->defaultItems(0)
+                                            ->addActionLabel('Add Suite Share')
+                                            ->reorderable(false)
+                                            ->collapsible()
+                                            ->itemLabel(fn (array $state): ?string => isset($state['target_business_id'])
+                                                ? 'Share to: '.(\App\Models\Business::find($state['target_business_id'])?->name ?? 'New Share')
+                                                : 'New Share'
+                                            ),
                                     ]),
 
                                 Section::make('Sales Suite Usage Limits')
@@ -1653,23 +1859,27 @@ class BusinessResource extends Resource
                         default => 'gray',
                     })
                     ->sortable(),
-                TextColumn::make('owner.full_name')
+                TextColumn::make('primary_user')
                     ->label('Account Owner')
                     ->getStateUsing(function (Business $record): ?string {
-                        $owner = $record->owner;
-                        if ($owner) {
-                            $name = trim($owner->first_name.' '.$owner->last_name);
+                        // Use the primary user from the pivot table
+                        $primaryUser = $record->users->first();
+                        if ($primaryUser) {
+                            $name = trim($primaryUser->first_name.' '.$primaryUser->last_name);
 
-                            return $name.' ('.$owner->email.')';
+                            return $name.' ('.$primaryUser->email.')';
                         }
 
                         return 'N/A';
                     })
                     ->searchable(query: function ($query, $search) {
-                        return $query->whereHas('owner', function ($q) use ($search) {
-                            $q->where('first_name', 'like', "%{$search}%")
-                                ->orWhere('last_name', 'like', "%{$search}%")
-                                ->orWhere('email', 'like', "%{$search}%");
+                        return $query->whereHas('users', function ($q) use ($search) {
+                            $q->wherePivot('is_primary', true)
+                                ->where(function ($q2) use ($search) {
+                                    $q2->where('first_name', 'like', "%{$search}%")
+                                        ->orWhere('last_name', 'like', "%{$search}%")
+                                        ->orWhere('email', 'like', "%{$search}%");
+                                });
                         });
                     })
                     ->sortable(),
@@ -1850,4 +2060,19 @@ class BusinessResource extends Resource
             'edit' => EditBusiness::route('/{record}/edit'),
         ];
     }
+
+    /**
+     * Check if business is a dispensary/retailer type.
+     * Used to determine whether to show "Locations" (multi-location dispensaries)
+     * or "Address" (single address for sellers/manufacturers).
+     */
+    protected static function isDispensaryBusiness(?\App\Models\Business $business): bool
+    {
+        if (! $business) {
+            return false;
+        }
+
+        // Check if business has the "dispensary" type key assigned
+        return $business->types()->where('business_types.key', 'dispensary')->exists();
+    }
 }

app/Filament/Resources/BusinessResource/Pages/CreateBusiness.php

@@ -8,4 +8,15 @@ use Filament\Resources\Pages\CreateRecord;
 class CreateBusiness extends CreateRecord
 {
     protected static string $resource = BusinessResource::class;
+
+    /**
+     * Override redirect URL to use record ID instead of slug.
+     *
+     * This ensures proper routing after business creation since
+     * Business model uses 'slug' as getRouteKeyName() but admin uses 'id'.
+     */
+    protected function getRedirectUrl(): string
+    {
+        return static::getResource()::getUrl('edit', ['record' => $this->record->getKey()]);
+    }
 }

app/Filament/Resources/BusinessResource/Pages/EditBusiness.php

@@ -13,6 +13,11 @@ class EditBusiness extends EditRecord
 {
     protected static string $resource = BusinessResource::class;
 
+    public function getTitle(): string
+    {
+        return 'Edit '.$this->record->name;
+    }
+
     /**
      * Livewire listeners for audit trail integration.
      */

app/Filament/Resources/BusinessResource/Pages/ListBusinesses.php

@@ -5,6 +5,7 @@ namespace App\Filament\Resources\BusinessResource\Pages;
 use App\Filament\Resources\BusinessResource;
 use Filament\Actions\CreateAction;
 use Filament\Resources\Pages\ListRecords;
+use Illuminate\Database\Eloquent\Model;
 
 class ListBusinesses extends ListRecords
 {
@@ -24,4 +25,22 @@ class ListBusinesses extends ListRecords
             CreateAction::make(),
         ];
     }
+
+    /**
+     * Override URL generation to use business ID instead of slug.
+     *
+     * The Business model uses 'slug' as route key for public routes,
+     * but admin panel needs the primary key for reliable routing.
+     *
+     * @param  array<string, mixed>  $parameters
+     */
+    public function getResourceUrl(?string $name = null, array $parameters = [], bool $isAbsolute = true, ?string $panel = null, ?Model $tenant = null, bool $shouldGuessMissingParameters = true): string
+    {
+        // Convert Model to ID for the 'record' parameter
+        if (isset($parameters['record']) && $parameters['record'] instanceof Model) {
+            $parameters['record'] = $parameters['record']->getKey();
+        }
+
+        return parent::getResourceUrl($name, $parameters, $isAbsolute, $panel, $tenant, $shouldGuessMissingParameters);
+    }
 }

app/Filament/Resources/LabResource.php

@@ -43,20 +43,25 @@ class LabResource extends Resource
 
         // Scope to user's business products and batches unless they're a super admin
         if (auth()->check() && ! auth()->user()->hasRole('Super Admin')) {
-            $businessId = auth()->user()->business_id;
+            $businessId = auth()->user()->primaryBusiness()?->id;
 
-            $query->where(function ($q) use ($businessId) {
-                // Include labs for products owned by this business
-                $q->whereHas('product', function ($productQuery) use ($businessId) {
-                    $productQuery->whereHas('brand', function ($brandQuery) use ($businessId) {
-                        $brandQuery->where('business_id', $businessId);
-                    });
-                })
-                // OR labs for batches owned by this business
-                    ->orWhereHas('batch', function ($batchQuery) use ($businessId) {
-                        $batchQuery->where('business_id', $businessId);
-                    });
-            });
+            if ($businessId) {
+                $query->where(function ($q) use ($businessId) {
+                    // Include labs for products owned by this business
+                    $q->whereHas('product', function ($productQuery) use ($businessId) {
+                        $productQuery->whereHas('brand', function ($brandQuery) use ($businessId) {
+                            $brandQuery->where('business_id', $businessId);
+                        });
+                    })
+                    // OR labs for batches owned by this business
+                        ->orWhereHas('batch', function ($batchQuery) use ($businessId) {
+                            $batchQuery->where('business_id', $businessId);
+                        });
+                });
+            } else {
+                // No business association - show nothing
+                $query->whereRaw('1 = 0');
+            }
         }
 
         return $query;

app/Filament/Widgets/OrchestratorOutcomesChart.php

@@ -55,6 +55,22 @@ class OrchestratorOutcomesChart extends ChartWidget
             ->pending()
             ->count();
 
+        // If all values are zero, show a placeholder to prevent empty doughnut rendering
+        $total = $completed + $dismissed + $snoozed + $pending;
+        if ($total === 0) {
+            return [
+                'datasets' => [
+                    [
+                        'label' => 'No Data',
+                        'data' => [1],
+                        'backgroundColor' => ['rgba(209, 213, 219, 0.5)'], // gray placeholder
+                        'borderWidth' => 0,
+                    ],
+                ],
+                'labels' => ['No tasks yet'],
+            ];
+        }
+
         return [
             'datasets' => [
                 [

app/Http/Controllers/Api/Accounting/ApVendorController.php

@@ -0,0 +1,207 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Api\Accounting;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApVendor;
+use App\Models\Business;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Log;
+
+class ApVendorController extends Controller
+{
+    /**
+     * List vendors for a business.
+     *
+     * GET /api/{business}/ap/vendors
+     */
+    public function index(Request $request, Business $business): JsonResponse
+    {
+        $query = ApVendor::where('business_id', $business->id);
+
+        // Search
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('code', 'like', "%{$search}%");
+            });
+        }
+
+        // Active filter
+        if ($request->has('active')) {
+            $query->where('is_active', $request->boolean('active'));
+        }
+
+        $vendors = $query->orderBy('name')->paginate($request->get('per_page', 50));
+
+        return response()->json([
+            'success' => true,
+            'data' => $vendors->items(),
+            'meta' => [
+                'current_page' => $vendors->currentPage(),
+                'last_page' => $vendors->lastPage(),
+                'per_page' => $vendors->perPage(),
+                'total' => $vendors->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * Get a single vendor.
+     *
+     * GET /api/{business}/ap/vendors/{vendor}
+     */
+    public function show(Business $business, ApVendor $vendor): JsonResponse
+    {
+        if ($vendor->business_id !== $business->id) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Vendor does not belong to this business.',
+            ], 403);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $vendor,
+        ]);
+    }
+
+    /**
+     * Create a new vendor.
+     *
+     * POST /api/{business}/ap/vendors
+     */
+    public function store(Request $request, Business $business): JsonResponse
+    {
+        try {
+            $validated = $request->validate([
+                'code' => 'nullable|string|max:50',
+                'name' => 'required|string|max:255',
+                'legal_name' => 'nullable|string|max:255',
+                'tax_id' => 'nullable|string|max:50',
+                'default_payment_terms' => 'nullable|integer|min:0',
+                'default_gl_account_id' => 'nullable|integer|exists:gl_accounts,id',
+                'contact_name' => 'nullable|string|max:255',
+                'contact_email' => 'nullable|email|max:255',
+                'contact_phone' => 'nullable|string|max:50',
+                'address_line1' => 'nullable|string|max:255',
+                'address_line2' => 'nullable|string|max:255',
+                'city' => 'nullable|string|max:100',
+                'state' => 'nullable|string|max:100',
+                'postal_code' => 'nullable|string|max:20',
+                'country' => 'nullable|string|max:100',
+                'is_1099' => 'boolean',
+                'notes' => 'nullable|string|max:1000',
+            ]);
+
+            // Generate code if not provided
+            if (empty($validated['code'])) {
+                $validated['code'] = $this->generateVendorCode($business->id, $validated['name']);
+            }
+
+            $vendor = ApVendor::create([
+                'business_id' => $business->id,
+                ...$validated,
+                'is_active' => true,
+            ]);
+
+            return response()->json([
+                'success' => true,
+                'message' => "Vendor {$vendor->name} created.",
+                'data' => $vendor,
+            ], 201);
+        } catch (\Exception $e) {
+            Log::error('Vendor creation failed', [
+                'business_id' => $business->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return response()->json([
+                'success' => false,
+                'message' => 'Failed to create vendor: '.$e->getMessage(),
+            ], 500);
+        }
+    }
+
+    /**
+     * Update a vendor.
+     *
+     * PUT /api/{business}/ap/vendors/{vendor}
+     */
+    public function update(Request $request, Business $business, ApVendor $vendor): JsonResponse
+    {
+        if ($vendor->business_id !== $business->id) {
+            return response()->json([
+                'success' => false,
+                'message' => 'Vendor does not belong to this business.',
+            ], 403);
+        }
+
+        try {
+            $validated = $request->validate([
+                'code' => 'nullable|string|max:50',
+                'name' => 'required|string|max:255',
+                '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',
+                'contact_name' => 'nullable|string|max:255',
+                'contact_email' => 'nullable|email|max:255',
+                'contact_phone' => 'nullable|string|max:50',
+                'address_line1' => 'nullable|string|max:255',
+                'address_line2' => 'nullable|string|max:255',
+                'city' => 'nullable|string|max:100',
+                'state' => 'nullable|string|max:100',
+                'postal_code' => 'nullable|string|max:20',
+                'country' => 'nullable|string|max:100',
+                'is_1099' => 'boolean',
+                'is_active' => 'boolean',
+                'notes' => 'nullable|string|max:1000',
+            ]);
+
+            $vendor->update($validated);
+
+            return response()->json([
+                'success' => true,
+                'message' => "Vendor {$vendor->name} updated.",
+                'data' => $vendor->fresh(),
+            ]);
+        } catch (\Exception $e) {
+            Log::error('Vendor update failed', [
+                'vendor_id' => $vendor->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return response()->json([
+                'success' => false,
+                'message' => 'Failed to update vendor: '.$e->getMessage(),
+            ], 500);
+        }
+    }
+
+    /**
+     * Generate vendor code from name.
+     */
+    protected function generateVendorCode(int $businessId, string $name): string
+    {
+        $words = preg_split('/\s+/', strtoupper($name));
+        $prefix = '';
+        foreach ($words as $word) {
+            $prefix .= substr(preg_replace('/[^A-Z0-9]/', '', $word), 0, 3);
+            if (strlen($prefix) >= 6) {
+                break;
+            }
+        }
+        $prefix = substr($prefix, 0, 6);
+
+        $count = ApVendor::where('business_id', $businessId)
+            ->where('code', 'like', "{$prefix}%")
+            ->count();
+
+        return $count > 0 ? "{$prefix}-{$count}" : $prefix;
+    }
+}

app/Http/Controllers/Buyer/Crm/BrandHubController.php

@@ -6,10 +6,10 @@ use App\Http\Controllers\Controller;
 use App\Models\Brand;
 use App\Models\Buyer\BuyerBrandFollow;
 use App\Models\Buyer\BuyerProductBookmark;
+use App\Models\Crm\CrmThread;
 use App\Models\Seller\BrandAnnouncement;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmThread;
 
 class BrandHubController extends Controller
 {

app/Http/Controllers/Buyer/Crm/DashboardController.php

@@ -7,12 +7,12 @@ use App\Models\Buyer\BuyerAnalyticsCache;
 use App\Models\Buyer\BuyerBrandFollow;
 use App\Models\Buyer\BuyerQuoteApproval;
 use App\Models\Buyer\BuyerTask;
+use App\Models\Crm\CrmInvoice;
+use App\Models\Crm\CrmQuote;
+use App\Models\Crm\CrmThread;
 use App\Models\Order;
 use App\Models\Seller\BrandAnnouncement;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmInvoice;
-use Modules\Crm\Entities\CrmQuote;
-use Modules\Crm\Entities\CrmThread;
 
 class DashboardController extends Controller
 {

app/Http/Controllers/Buyer/Crm/InboxController.php

@@ -4,9 +4,9 @@ namespace App\Http\Controllers\Buyer\Crm;
 
 use App\Http\Controllers\Controller;
 use App\Models\Buyer\BuyerMessageSettings;
+use App\Models\Crm\CrmThread;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmThread;
 
 class InboxController extends Controller
 {

app/Http/Controllers/Buyer/Crm/InvoiceController.php

@@ -5,9 +5,10 @@ namespace App\Http\Controllers\Buyer\Crm;
 use App\Http\Controllers\Controller;
 use App\Models\Buyer\BuyerInvoiceRecord;
 use App\Models\Buyer\BuyerSavedFilter;
+use App\Models\Crm\CrmInvoice;
+use App\Models\Crm\CrmThread;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmInvoice;
 
 class InvoiceController extends Controller
 {
@@ -115,7 +116,7 @@ class InvoiceController extends Controller
         }
 
         // Get related thread if exists
-        $thread = \Modules\Crm\Entities\CrmThread::where('buyer_business_id', $business->id)
+        $thread = CrmThread::where('buyer_business_id', $business->id)
             ->where(function ($q) use ($invoice) {
                 $q->where('order_id', $invoice->order_id)
                     ->orWhere('subject', 'ilike', "%{$invoice->invoice_number}%");

app/Http/Controllers/Buyer/Crm/MessageController.php

@@ -3,10 +3,10 @@
 namespace App\Http\Controllers\Buyer\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Crm\CrmChannelMessage;
+use App\Models\Crm\CrmThread;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmMessage;
-use Modules\Crm\Entities\CrmThread;
 
 class MessageController extends Controller
 {
@@ -64,7 +64,7 @@ class MessageController extends Controller
         return back()->with('success', 'Message sent.');
     }
 
-    public function destroy(CrmThread $thread, CrmMessage $message)
+    public function destroy(CrmThread $thread, CrmChannelMessage $message)
     {
         $business = Auth::user()->business;
         $user = Auth::user();
@@ -88,7 +88,7 @@ class MessageController extends Controller
         return back()->with('success', 'Message deleted.');
     }
 
-    public function react(Request $request, CrmThread $thread, CrmMessage $message)
+    public function react(Request $request, CrmThread $thread, CrmChannelMessage $message)
     {
         $business = Auth::user()->business;
         $user = Auth::user();

app/Http/Controllers/Buyer/Crm/OrderController.php

@@ -108,7 +108,7 @@ class OrderController extends Controller
         $deliveryEvents = BuyerDeliveryEvent::getTimelineForOrder($order->id);
 
         // Get related thread if exists
-        $thread = \Modules\Crm\Entities\CrmThread::where('order_id', $order->id)
+        $thread = \App\Models\Crm\CrmThread::where('order_id', $order->id)
             ->where('buyer_business_id', $business->id)
             ->first();
 

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

@@ -6,9 +6,9 @@ use App\Http\Controllers\Controller;
 use App\Models\Buyer\BuyerQuoteApproval;
 use App\Models\Buyer\BuyerSavedFilter;
 use App\Models\Buyer\BuyerTeamMember;
+use App\Models\Crm\CrmQuote;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
-use Modules\Crm\Entities\CrmQuote;
 
 class QuoteController extends Controller
 {

app/Http/Controllers/CustomerController.php

@@ -9,12 +9,13 @@ class CustomerController extends Controller
     /**
      * Customers entry point - smart gateway to CRM Accounts.
      *
-     * If CRM is enabled: redirect to /s/{business}/crm/accounts
+     * If CRM is enabled (via Sales Suite or CRM feature): redirect to /s/{business}/crm/accounts
      * If CRM is disabled: show feature-disabled view
      */
     public function index(Business $business)
     {
-        if ($business->has_crm) {
+        // CRM is included in Sales Suite or can be enabled as standalone feature
+        if ($business->hasCrmAccess()) {
             return redirect()->route('seller.business.crm.accounts.index', $business);
         }
 
@@ -22,18 +23,25 @@ class CustomerController extends Controller
             'business' => $business,
             'feature' => 'Customers',
             'description' => 'The Customers feature requires CRM to be enabled for your business.',
+            'benefits' => [
+                'Manage all your customer accounts in one place',
+                'Track contact information and order history',
+                'Build stronger customer relationships',
+                'Access customer insights and analytics',
+            ],
         ]);
     }
 
     /**
      * Individual customer view - redirect to CRM Account detail.
      *
-     * If CRM is enabled: redirect to the account detail page
+     * If CRM is enabled (via Sales Suite or CRM feature): redirect to the account detail page
      * If CRM is disabled: show feature-disabled view
      */
     public function show(Business $business, $customer)
     {
-        if ($business->has_crm) {
+        // CRM is included in Sales Suite or can be enabled as standalone feature
+        if ($business->hasCrmAccess()) {
             // Redirect to CRM Account detail - $customer is the account ID
             return redirect()->route('seller.business.crm.accounts.show', [$business, $customer]);
         }
@@ -42,6 +50,12 @@ class CustomerController extends Controller
             'business' => $business,
             'feature' => 'Customers',
             'description' => 'The Customers feature requires CRM to be enabled for your business.',
+            'benefits' => [
+                'Manage all your customer accounts in one place',
+                'Track contact information and order history',
+                'Build stronger customer relationships',
+                'Access customer insights and analytics',
+            ],
         ]);
     }
 }

app/Http/Controllers/DashboardController.php

@@ -4,9 +4,15 @@ namespace App\Http\Controllers;
 
 use App\Models\Business;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Cache;
 
 class DashboardController extends Controller
 {
+    /**
+     * Cache TTL for dashboard metrics (5 minutes)
+     */
+    private const DASHBOARD_CACHE_TTL = 300;
+
     /**
      * Main dashboard redirect - automatically routes to business context
      * Redirects to /s/{business}/dashboard based on user's primary business
@@ -37,103 +43,120 @@ class DashboardController extends Controller
         $brandIds = \App\Http\Controllers\Seller\BrandSwitcherController::getFilteredBrandIds();
         $brandNames = \App\Models\Brand::whereIn('id', $brandIds)->pluck('name')->toArray();
 
-        // Time periods
-        $currentStart = now()->subDays(30);
-        $currentEnd = now();
-        $previousStart = now()->subDays(60);
-        $previousEnd = now()->subDays(30);
+        // Generate cache key based on business and brand selection
+        $brandKey = md5(implode(',', $brandIds));
+        $cacheKey = "dashboard.overview.{$business->id}.{$brandKey}";
+
+        // Cache expensive KPI calculations for 5 minutes
+        $kpiData = Cache::remember($cacheKey, self::DASHBOARD_CACHE_TTL, function () use ($business, $brandNames, $brandIds) {
+            // Time periods
+            $currentStart = now()->subDays(30);
+            $currentEnd = now();
+            $previousStart = now()->subDays(60);
+            $previousEnd = now()->subDays(30);
+
+            // Get core metrics for current and previous periods
+            $currentStats = $this->getOrderStats($brandNames, $currentStart, $currentEnd);
+            $previousStats = $this->getOrderStats($brandNames, $previousStart, $previousEnd);
+
+            // Calculate KPIs
+            $revenueLast30 = ($currentStats->revenue ?? 0) / 100;
+            $ordersLast30 = $currentStats->order_count ?? 0;
+            $unitsSoldLast30 = $currentStats->total_units ?? 0;
+            $averageOrderValueLast30 = $ordersLast30 > 0 ? $revenueLast30 / $ordersLast30 : 0;
+
+            // Previous period metrics for growth calculation
+            $previousRevenue = ($previousStats->revenue ?? 0) / 100;
+            $previousOrders = $previousStats->order_count ?? 0;
+            $previousUnits = $previousStats->total_units ?? 0;
+            $previousAOV = $previousOrders > 0 ? $previousRevenue / $previousOrders : 0;
+
+            // Growth percentages
+            $revenueGrowth = $previousRevenue > 0 ? (($revenueLast30 - $previousRevenue) / $previousRevenue) * 100 : 0;
+            $ordersGrowth = $previousOrders > 0 ? (($ordersLast30 - $previousOrders) / $previousOrders) * 100 : 0;
+            $unitsGrowth = $previousUnits > 0 ? (($unitsSoldLast30 - $previousUnits) / $previousUnits) * 100 : 0;
+            $aovGrowth = $previousAOV > 0 ? (($averageOrderValueLast30 - $previousAOV) / $previousAOV) * 100 : 0;
+
+            // Count active brands
+            $activeBrandCount = \App\Models\Brand::where('business_id', $business->id)
+                ->where('is_active', true)
+                ->count();
+
+            // Count active buyers (distinct buyer businesses that ordered in last 30 days)
+            $activeBuyerCount = \App\Models\Order::join('order_items', 'orders.id', '=', 'order_items.order_id')
+                ->whereIn('order_items.brand_name', $brandNames)
+                ->where('orders.created_at', '>=', $currentStart)
+                ->distinct('orders.business_id')
+                ->count('orders.business_id');
+
+            // Get inventory alerts count
+            $activeInventoryAlertsCount = \App\Models\InventoryAlert::where('business_id', $business->id)
+                ->whereIn('alert_type', ['low_stock', 'out_of_stock'])
+                ->active()
+                ->count();
+
+            // Get active promotions count
+            $activePromotionCount = \App\Models\Broadcast::where('business_id', $business->id)
+                ->whereIn('status', ['scheduled', 'sending'])
+                ->count();
+
+            // Top Products (last 30 days by revenue)
+            $topProducts = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
+                ->whereIn('order_items.brand_name', $brandNames)
+                ->where('orders.created_at', '>=', $currentStart)
+                ->select('order_items.product_id', 'order_items.product_name', 'order_items.brand_name')
+                ->selectRaw('SUM(order_items.quantity) as total_units')
+                ->selectRaw('SUM(order_items.line_total) as total_revenue')
+                ->groupBy('order_items.product_id', 'order_items.product_name', 'order_items.brand_name')
+                ->orderByDesc('total_revenue')
+                ->limit(10)
+                ->get()
+                ->map(function ($item) {
+                    $item->total_revenue_dollars = $item->total_revenue / 100;
+
+                    return $item;
+                });
+
+            // Top Brands (last 30 days) - fetch previous period stats in single query to avoid N+1
+            $previousBrandStats = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
+                ->whereIn('order_items.brand_name', $brandNames)
+                ->whereBetween('orders.created_at', [$previousStart, $previousEnd])
+                ->select('order_items.brand_name')
+                ->selectRaw('SUM(order_items.line_total) as revenue')
+                ->groupBy('order_items.brand_name')
+                ->pluck('revenue', 'brand_name');
+
+            $topBrands = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
+                ->whereIn('order_items.brand_name', $brandNames)
+                ->where('orders.created_at', '>=', $currentStart)
+                ->select('order_items.brand_name')
+                ->selectRaw('SUM(order_items.quantity) as total_units')
+                ->selectRaw('SUM(order_items.line_total) as total_revenue')
+                ->selectRaw('COUNT(DISTINCT orders.id) as order_count')
+                ->groupBy('order_items.brand_name')
+                ->orderByDesc('total_revenue')
+                ->get()
+                ->map(function ($item) use ($previousBrandStats) {
+                    $item->total_revenue_dollars = $item->total_revenue / 100;
+                    $prevRevenue = ($previousBrandStats[$item->brand_name] ?? 0) / 100;
+                    $item->growth_pct = $prevRevenue > 0 ? (($item->total_revenue_dollars - $prevRevenue) / $prevRevenue) * 100 : null;
+
+                    return $item;
+                });
+
+            return compact(
+                'revenueLast30', 'ordersLast30', 'unitsSoldLast30', 'averageOrderValueLast30',
+                'revenueGrowth', 'ordersGrowth', 'unitsGrowth', 'aovGrowth',
+                'activeBrandCount', 'activeBuyerCount', 'activeInventoryAlertsCount', 'activePromotionCount',
+                'topProducts', 'topBrands', 'currentStart'
+            );
+        });
+
+        // Extract cached values
+        extract($kpiData);
         $start7 = now()->subDays(7);
 
-        // Get core metrics for current and previous periods
-        $currentStats = $this->getOrderStats($brandNames, $currentStart, $currentEnd);
-        $previousStats = $this->getOrderStats($brandNames, $previousStart, $previousEnd);
-
-        // Calculate KPIs
-        $revenueLast30 = ($currentStats->revenue ?? 0) / 100;
-        $ordersLast30 = $currentStats->order_count ?? 0;
-        $unitsSoldLast30 = $currentStats->total_units ?? 0;
-        $averageOrderValueLast30 = $ordersLast30 > 0 ? $revenueLast30 / $ordersLast30 : 0;
-
-        // Previous period metrics for growth calculation
-        $previousRevenue = ($previousStats->revenue ?? 0) / 100;
-        $previousOrders = $previousStats->order_count ?? 0;
-        $previousUnits = $previousStats->total_units ?? 0;
-        $previousAOV = $previousOrders > 0 ? $previousRevenue / $previousOrders : 0;
-
-        // Growth percentages
-        $revenueGrowth = $previousRevenue > 0 ? (($revenueLast30 - $previousRevenue) / $previousRevenue) * 100 : 0;
-        $ordersGrowth = $previousOrders > 0 ? (($ordersLast30 - $previousOrders) / $previousOrders) * 100 : 0;
-        $unitsGrowth = $previousUnits > 0 ? (($unitsSoldLast30 - $previousUnits) / $previousUnits) * 100 : 0;
-        $aovGrowth = $previousAOV > 0 ? (($averageOrderValueLast30 - $previousAOV) / $previousAOV) * 100 : 0;
-
-        // Count active brands
-        $activeBrandCount = \App\Models\Brand::where('business_id', $business->id)
-            ->where('is_active', true)
-            ->count();
-
-        // Count active buyers (distinct buyer businesses that ordered in last 30 days)
-        $activeBuyerCount = \App\Models\Order::join('order_items', 'orders.id', '=', 'order_items.order_id')
-            ->whereIn('order_items.brand_name', $brandNames)
-            ->where('orders.created_at', '>=', $currentStart)
-            ->distinct('orders.business_id')
-            ->count('orders.business_id');
-
-        // Get inventory alerts count
-        $activeInventoryAlertsCount = \App\Models\InventoryAlert::where('business_id', $business->id)
-            ->whereIn('alert_type', ['low_stock', 'out_of_stock'])
-            ->active()
-            ->count();
-
-        // Get active promotions count
-        $activePromotionCount = \App\Models\Broadcast::where('business_id', $business->id)
-            ->whereIn('status', ['scheduled', 'sending'])
-            ->count();
-
-        // Top Products (last 30 days by revenue)
-        $topProducts = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
-            ->whereIn('order_items.brand_name', $brandNames)
-            ->where('orders.created_at', '>=', $currentStart)
-            ->select('order_items.product_id', 'order_items.product_name', 'order_items.brand_name')
-            ->selectRaw('SUM(order_items.quantity) as total_units')
-            ->selectRaw('SUM(order_items.line_total) as total_revenue')
-            ->groupBy('order_items.product_id', 'order_items.product_name', 'order_items.brand_name')
-            ->orderByDesc('total_revenue')
-            ->limit(10)
-            ->get()
-            ->map(function ($item) {
-                $item->total_revenue_dollars = $item->total_revenue / 100;
-
-                return $item;
-            });
-
-        // Top Brands (last 30 days)
-        $topBrands = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
-            ->whereIn('order_items.brand_name', $brandNames)
-            ->where('orders.created_at', '>=', $currentStart)
-            ->select('order_items.brand_name')
-            ->selectRaw('SUM(order_items.quantity) as total_units')
-            ->selectRaw('SUM(order_items.line_total) as total_revenue')
-            ->selectRaw('COUNT(DISTINCT orders.id) as order_count')
-            ->groupBy('order_items.brand_name')
-            ->orderByDesc('total_revenue')
-            ->get()
-            ->map(function ($item) use ($previousStart, $previousEnd) {
-                $item->total_revenue_dollars = $item->total_revenue / 100;
-
-                // Calculate growth vs previous period
-                $prevBrandStats = \App\Models\OrderItem::join('orders', 'order_items.order_id', '=', 'orders.id')
-                    ->where('order_items.brand_name', $item->brand_name)
-                    ->whereBetween('orders.created_at', [$previousStart, $previousEnd])
-                    ->selectRaw('SUM(order_items.line_total) as revenue')
-                    ->first();
-
-                $prevRevenue = ($prevBrandStats->revenue ?? 0) / 100;
-                $item->growth_pct = $prevRevenue > 0 ? (($item->total_revenue_dollars - $prevRevenue) / $prevRevenue) * 100 : null;
-
-                return $item;
-            });
-
-        // Needs Attention - Combined collection of items requiring immediate action
+        // Needs Attention - Combined collection of items requiring immediate action (not cached - real-time data)
         $needsAttention = collect();
 
         // 1. Low Stock SKUs (inventory items at or below reorder point)
@@ -183,22 +206,22 @@ class DashboardController extends Controller
         }
 
         // 3. Engaged Buyers with No Recent Orders
-        // Get buyers with high engagement but no orders in last 30 days
+        // Pre-fetch buyer IDs that HAVE ordered recently (single query instead of N+1)
+        $buyersWithRecentOrders = \App\Models\Order::join('order_items', 'orders.id', '=', 'order_items.order_id')
+            ->whereIn('order_items.brand_name', $brandNames)
+            ->where('orders.created_at', '>=', $currentStart)
+            ->distinct()
+            ->pluck('orders.business_id')
+            ->toArray();
+
+        // Get hot buyers that are NOT in the recent orders list
         $engagedNoOrders = \App\Models\Analytics\BuyerEngagementScore::where('seller_business_id', $business->id)
             ->where('engagement_level', 'hot')
+            ->whereNotIn('buyer_business_id', $buyersWithRecentOrders)
             ->with('buyerBusiness')
-            ->get()
-            ->filter(function ($score) use ($brandNames, $currentStart) {
-                // Check if they have NO orders in last 30 days
-                $hasRecentOrder = \App\Models\Order::join('order_items', 'orders.id', '=', 'order_items.order_id')
-                    ->where('orders.business_id', $score->buyer_business_id)
-                    ->whereIn('order_items.brand_name', $brandNames)
-                    ->where('orders.created_at', '>=', $currentStart)
-                    ->exists();
-
-                return ! $hasRecentOrder;
-            })
-            ->take(3);
+            ->orderByDesc('total_score')
+            ->limit(3)
+            ->get();
 
         foreach ($engagedNoOrders as $score) {
             $needsAttention->push([
@@ -937,23 +960,21 @@ class DashboardController extends Controller
             ],
         ];
 
-        // Invoice Statistics
-        $invoices = \App\Models\Invoice::with(['order.items.product.brand'])
-            ->whereHas('order.items.product.brand', function ($query) use ($brandIds) {
-                $query->whereIn('id', $brandIds);
-            })
-            ->get();
+        // Invoice Statistics - optimized with aggregate queries instead of loading all records
+        $invoiceBaseQuery = \App\Models\Invoice::whereHas('order.items.product.brand', function ($query) use ($brandIds) {
+            $query->whereIn('id', $brandIds);
+        });
 
         $stats = [
-            'total_invoices' => $invoices->count(),
-            'pending_invoices' => $invoices->where('payment_status', 'unpaid')->count(),
-            'paid_invoices' => $invoices->where('payment_status', 'paid')->count(),
-            'overdue_invoices' => $invoices->filter(fn ($inv) => $inv->isOverdue())->count(),
-            'total_outstanding' => $invoices->where('payment_status', 'unpaid')->sum('amount_due'),
+            'total_invoices' => (clone $invoiceBaseQuery)->count(),
+            'pending_invoices' => (clone $invoiceBaseQuery)->where('payment_status', 'unpaid')->count(),
+            'paid_invoices' => (clone $invoiceBaseQuery)->where('payment_status', 'paid')->count(),
+            'overdue_invoices' => (clone $invoiceBaseQuery)->where('payment_status', 'unpaid')->where('due_date', '<', now())->count(),
+            'total_outstanding' => (clone $invoiceBaseQuery)->where('payment_status', 'unpaid')->sum('amount_due'),
         ];
 
-        // Recent Invoices (last 5)
-        $recentInvoices = \App\Models\Invoice::with(['order.items.product.brand', 'business'])
+        // Recent Invoices (last 5) - only load what we need
+        $recentInvoices = \App\Models\Invoice::with(['order:id,business_id', 'business:id,name'])
             ->whereHas('order.items.product.brand', function ($query) use ($brandIds) {
                 $query->whereIn('id', $brandIds);
             })
@@ -980,24 +1001,21 @@ class DashboardController extends Controller
             $fleetData = $this->getFleetMetrics($business);
         }
 
-        // Get low-stock alerts for sales metrics
+        // Get low-stock alerts for sales metrics - optimized to single query
         $lowStockAlerts = collect([]);
         $lowStockCount = 0;
         if ($showSalesMetrics) {
-            // Get active low-stock alerts for this business's brands
-            $lowStockAlerts = \App\Models\InventoryAlert::where('business_id', $business->id)
+            // Get active low-stock alerts with count in single query
+            $lowStockQuery = \App\Models\InventoryAlert::where('business_id', $business->id)
                 ->whereIn('alert_type', ['low_stock', 'out_of_stock'])
-                ->active()
-                ->with(['product', 'inventoryItem'])
+                ->active();
+
+            $lowStockCount = (clone $lowStockQuery)->count();
+            $lowStockAlerts = $lowStockQuery
+                ->with(['product:id,name', 'inventoryItem:id,quantity_on_hand'])
                 ->latest('triggered_at')
                 ->take(5)
                 ->get();
-
-            // Count total low-stock items
-            $lowStockCount = \App\Models\InventoryAlert::where('business_id', $business->id)
-                ->whereIn('alert_type', ['low_stock', 'out_of_stock'])
-                ->active()
-                ->count();
         }
 
         // Get recent notifications for the dashboard widget
@@ -1068,24 +1086,33 @@ class DashboardController extends Controller
     /**
      * Generate revenue chart data for different time periods
      * Supports 7 days, 30 days, and 12 months views
+     * Optimized to use single query for all periods
      */
     private function getRevenueChartData(array $brandIds): array
     {
         $brandNames = \App\Models\Brand::whereIn('id', $brandIds)->pluck('name')->toArray();
 
-        // 7 Days Data
-        $sevenDaysData = $this->getRevenueByPeriod($brandNames, 7, 'days');
+        // Single query for the full 12-month period (covers all time ranges)
+        $start = now()->subMonths(12)->startOfDay();
+        $allOrders = \App\Models\Order::join('order_items', 'orders.id', '=', 'order_items.order_id')
+            ->whereIn('order_items.brand_name', $brandNames)
+            ->where('orders.created_at', '>=', $start)
+            ->selectRaw('DATE(orders.created_at) as date, SUM(orders.total) as revenue')
+            ->groupBy('date')
+            ->orderBy('date', 'asc')
+            ->get();
 
-        // 30 Days Data
-        $thirtyDaysData = $this->getRevenueByPeriod($brandNames, 30, 'days');
+        // Filter for different time periods from the same result set
+        $sevenDaysStart = now()->subDays(7)->startOfDay();
+        $thirtyDaysStart = now()->subDays(30)->startOfDay();
 
-        // 12 Months Data
-        $twelveMonthsData = $this->getRevenueByPeriod($brandNames, 12, 'months');
+        $sevenDaysOrders = $allOrders->filter(fn ($o) => \Carbon\Carbon::parse($o->date) >= $sevenDaysStart);
+        $thirtyDaysOrders = $allOrders->filter(fn ($o) => \Carbon\Carbon::parse($o->date) >= $thirtyDaysStart);
 
         return [
-            '7_days' => $sevenDaysData,
-            '30_days' => $thirtyDaysData,
-            '12_months' => $twelveMonthsData,
+            '7_days' => $this->generateDailyData($sevenDaysOrders, 7),
+            '30_days' => $this->generateDailyData($thirtyDaysOrders, 30),
+            '12_months' => $this->generateMonthlyData($allOrders, 12),
         ];
     }
 
@@ -1179,6 +1206,7 @@ class DashboardController extends Controller
 
     /**
      * Get processing/manufacturing metrics for solventless departments
+     * Optimized with caching and reduced queries
      */
     private function getProcessingMetrics(Business $business, $userDepartments): array
     {
@@ -1190,59 +1218,52 @@ class DashboardController extends Controller
         $previousStart = now()->subDays(60);
         $previousEnd = now()->subDays(30);
 
-        // Get wash reports (hash washes) - using Conversion model
-        $currentWashes = \App\Models\Conversion::where('business_id', $business->id)
-            ->where('conversion_type', 'hash_wash')
-            ->where('status', 'completed')
-            ->where('created_at', '>=', $currentStart)
-            ->count();
+        // Cache processing metrics for 5 minutes
+        $cacheKey = "dashboard.processing.{$business->id}";
+        $cachedMetrics = Cache::remember($cacheKey, self::DASHBOARD_CACHE_TTL, function () use ($business, $currentStart, $previousStart, $previousEnd) {
+            // Fetch all completed washes in one query for both periods (60 days)
+            $allWashes = \App\Models\Conversion::where('business_id', $business->id)
+                ->where('conversion_type', 'hash_wash')
+                ->where('status', 'completed')
+                ->where('created_at', '>=', $previousStart)
+                ->select('id', 'stage_1_metadata', 'stage_2_metadata', 'created_at')
+                ->get();
 
-        $previousWashes = \App\Models\Conversion::where('business_id', $business->id)
-            ->where('conversion_type', 'hash_wash')
-            ->where('status', 'completed')
-            ->whereBetween('created_at', [$previousStart, $previousEnd])
-            ->count();
+            // Split into current and previous periods
+            $currentWashesData = $allWashes->filter(fn ($w) => $w->created_at >= $currentStart);
+            $previousWashesData = $allWashes->filter(fn ($w) => $w->created_at < $currentStart);
 
-        $washesChange = $previousWashes > 0 ? (($currentWashes - $previousWashes) / $previousWashes) * 100 : 0;
+            $currentWashes = $currentWashesData->count();
+            $previousWashes = $previousWashesData->count();
+            $washesChange = $previousWashes > 0 ? (($currentWashes - $previousWashes) / $previousWashes) * 100 : 0;
 
-        // Average Yield (calculate from metadata)
-        $currentWashesWithYield = \App\Models\Conversion::where('business_id', $business->id)
-            ->where('conversion_type', 'hash_wash')
-            ->where('status', 'completed')
-            ->where('created_at', '>=', $currentStart)
-            ->get();
+            // Calculate yields from already-loaded data (avoid re-fetching)
+            $calculateYield = function ($collection) {
+                if ($collection->isEmpty()) {
+                    return 0;
+                }
 
-        $currentYield = $currentWashesWithYield->avg(function ($conversion) {
-            $stage1 = $conversion->getStage1Data();
-            $stage2 = $conversion->getStage2Data();
-            if (! $stage1 || ! $stage2) {
-                return 0;
-            }
-            $startingWeight = $stage1['starting_weight'] ?? 0;
-            $totalYield = $stage2['total_yield'] ?? 0;
+                return $collection->avg(function ($conversion) {
+                    $stage1 = $conversion->getStage1Data();
+                    $stage2 = $conversion->getStage2Data();
+                    if (! $stage1 || ! $stage2) {
+                        return 0;
+                    }
+                    $startingWeight = $stage1['starting_weight'] ?? 0;
+                    $totalYield = $stage2['total_yield'] ?? 0;
 
-            return $startingWeight > 0 ? ($totalYield / $startingWeight) * 100 : 0;
-        }) ?? 0;
+                    return $startingWeight > 0 ? ($totalYield / $startingWeight) * 100 : 0;
+                });
+            };
 
-        $previousWashesWithYield = \App\Models\Conversion::where('business_id', $business->id)
-            ->where('conversion_type', 'hash_wash')
-            ->where('status', 'completed')
-            ->whereBetween('created_at', [$previousStart, $previousEnd])
-            ->get();
+            $currentYield = $calculateYield($currentWashesData);
+            $previousYield = $calculateYield($previousWashesData);
+            $yieldChange = $previousYield > 0 ? (($currentYield - $previousYield) / $previousYield) * 100 : 0;
 
-        $previousYield = $previousWashesWithYield->avg(function ($conversion) {
-            $stage1 = $conversion->getStage1Data();
-            $stage2 = $conversion->getStage2Data();
-            if (! $stage1 || ! $stage2) {
-                return 0;
-            }
-            $startingWeight = $stage1['starting_weight'] ?? 0;
-            $totalYield = $stage2['total_yield'] ?? 0;
+            return compact('currentWashes', 'previousWashes', 'washesChange', 'currentYield', 'previousYield', 'yieldChange');
+        });
 
-            return $startingWeight > 0 ? ($totalYield / $startingWeight) * 100 : 0;
-        }) ?? 0;
-
-        $yieldChange = $previousYield > 0 ? (($currentYield - $previousYield) / $previousYield) * 100 : 0;
+        extract($cachedMetrics);
 
         // Active Work Orders
         $activeWorkOrders = \App\Models\WorkOrder::where('business_id', $business->id)
@@ -1347,18 +1368,29 @@ class DashboardController extends Controller
             ->limit(5) // Show top 5 on dashboard
             ->get();
 
-        // Add past performance data for each component
-        $componentsWithPerformance = $components->map(function ($component) use ($business) {
-            $strainName = str_replace(' - Fresh Frozen', '', $component->name);
+        // Extract strain names from components
+        $strainNames = $components->map(fn ($c) => str_replace(' - Fresh Frozen', '', $c->name))->toArray();
 
-            // Get past washes for this strain
-            $pastWashes = \App\Models\Conversion::where('business_id', $business->id)
+        // Fetch ALL past washes for ALL strains in ONE query (eliminates N+1)
+        $allPastWashes = Cache::remember("dashboard.strain_washes.{$business->id}", self::DASHBOARD_CACHE_TTL, function () use ($business) {
+            return \App\Models\Conversion::where('business_id', $business->id)
                 ->where('conversion_type', 'hash_wash')
                 ->where('status', 'completed')
-                ->whereJsonContains('metadata->stage_1->strain', $strainName)
+                ->select('id', 'stage_1_metadata', 'stage_2_metadata', 'completed_at')
                 ->orderBy('completed_at', 'desc')
-                ->take(10)
-                ->get();
+                ->limit(100) // Get recent washes
+                ->get()
+                ->groupBy(function ($wash) {
+                    $stage1 = $wash->getStage1Data();
+
+                    return $stage1['strain'] ?? 'unknown';
+                });
+        });
+
+        // Add past performance data for each component (no additional queries)
+        $componentsWithPerformance = $components->map(function ($component) use ($allPastWashes) {
+            $strainName = str_replace(' - Fresh Frozen', '', $component->name);
+            $pastWashes = ($allPastWashes[$strainName] ?? collect())->take(10);
 
             if ($pastWashes->isEmpty()) {
                 $component->past_performance = [

app/Http/Controllers/Seller/Accounting/DivisionAccountingController.php

@@ -0,0 +1,157 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Accounting;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ApVendor;
+use App\Models\Accounting\ArInvoice;
+use App\Models\Business;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Read-only accounting alias controllers for child businesses (divisions).
+ *
+ * Child businesses can view limited accounting data from their parent company.
+ * This provides visibility without granting write access to financial systems.
+ *
+ * Requirements:
+ * - Business must have parent_id (be a division)
+ * - User must have appropriate viewing permissions
+ */
+class DivisionAccountingController extends Controller
+{
+    /**
+     * Display vendor list (read-only from parent company).
+     *
+     * GET /s/{business}/accounting/vendors
+     */
+    public function vendorsIndex(Request $request, Business $business): View
+    {
+        $this->authorizeChildBusiness($business);
+
+        // Get parent's vendors
+        $parentId = $business->parent_id;
+
+        $query = ApVendor::where('business_id', $parentId)
+            ->where('is_active', true);
+
+        // Search filter
+        if ($search = $request->get('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('code', 'like', "%{$search}%")
+                    ->orWhere('email', 'like', "%{$search}%");
+            });
+        }
+
+        $vendors = $query->orderBy('name')->paginate(30)->withQueryString();
+
+        return view('seller.accounting.vendors.index', [
+            'business' => $business,
+            'vendors' => $vendors,
+            'filters' => $request->only(['search']),
+        ]);
+    }
+
+    /**
+     * Display AR snapshot (read-only summary for division).
+     *
+     * GET /s/{business}/accounting/ar-snapshot
+     */
+    public function arSnapshot(Request $request, Business $business): View
+    {
+        $this->authorizeChildBusiness($business);
+
+        $parentId = $business->parent_id;
+
+        // Get AR summary stats (scoped to this division's invoices if possible,
+        // otherwise show high-level parent metrics)
+        $stats = [
+            'total_outstanding' => ArInvoice::where('business_id', $business->id)
+                ->where('status', '!=', 'paid')
+                ->sum('balance_due'),
+            'overdue_count' => ArInvoice::where('business_id', $business->id)
+                ->where('status', '!=', 'paid')
+                ->where('due_date', '<', now())
+                ->count(),
+            'overdue_amount' => ArInvoice::where('business_id', $business->id)
+                ->where('status', '!=', 'paid')
+                ->where('due_date', '<', now())
+                ->sum('balance_due'),
+            'current_month_billed' => ArInvoice::where('business_id', $business->id)
+                ->whereMonth('invoice_date', now()->month)
+                ->whereYear('invoice_date', now()->year)
+                ->sum('total_amount'),
+        ];
+
+        // Recent invoices for this division
+        $recentInvoices = ArInvoice::where('business_id', $business->id)
+            ->with('customer')
+            ->orderByDesc('invoice_date')
+            ->limit(10)
+            ->get();
+
+        return view('seller.accounting.ar-snapshot', [
+            'business' => $business,
+            'stats' => $stats,
+            'recentInvoices' => $recentInvoices,
+        ]);
+    }
+
+    /**
+     * Display AP snapshot (read-only summary for division).
+     *
+     * GET /s/{business}/accounting/ap-snapshot
+     */
+    public function apSnapshot(Request $request, Business $business): View
+    {
+        $this->authorizeChildBusiness($business);
+
+        $parentId = $business->parent_id;
+
+        // Get AP summary stats scoped to this division's bills
+        $stats = [
+            'total_outstanding' => ApBill::where('business_id', $business->id)
+                ->whereIn('status', ['approved', 'partial'])
+                ->sum('balance_due'),
+            'overdue_count' => ApBill::where('business_id', $business->id)
+                ->whereIn('status', ['approved', 'partial'])
+                ->where('due_date', '<', now())
+                ->count(),
+            'overdue_amount' => ApBill::where('business_id', $business->id)
+                ->whereIn('status', ['approved', 'partial'])
+                ->where('due_date', '<', now())
+                ->sum('balance_due'),
+            'pending_approval' => ApBill::where('business_id', $business->id)
+                ->whereIn('status', ['draft', 'pending'])
+                ->count(),
+        ];
+
+        // Recent bills for this division
+        $recentBills = ApBill::where('business_id', $business->id)
+            ->with('vendor')
+            ->orderByDesc('bill_date')
+            ->limit(10)
+            ->get();
+
+        return view('seller.accounting.ap-snapshot', [
+            'business' => $business,
+            'stats' => $stats,
+            'recentBills' => $recentBills,
+        ]);
+    }
+
+    /**
+     * Ensure this is a child business with parent_id.
+     */
+    protected function authorizeChildBusiness(Business $business): void
+    {
+        if ($business->parent_id === null) {
+            abort(404, 'This feature is only available for division businesses.');
+        }
+    }
+}

app/Http/Controllers/Seller/BrandController.php

@@ -250,10 +250,14 @@ class BrandController extends Controller
             ->orderBy('name')
             ->get();
 
-        // Load products for this brand (newest first)
-        $products = $brand->products()
+        // Load products for this brand (newest first) with pagination
+        $perPage = $request->get('per_page', 50);
+        $productsPaginator = $brand->products()
+            ->with('images')
             ->orderBy('created_at', 'desc')
-            ->get()
+            ->paginate($perPage);
+
+        $products = $productsPaginator->getCollection()
             ->map(function ($product) use ($business, $brand) {
                 // Set brand relationship so getImageUrl() can fall back to brand logo
                 $product->setRelation('brand', $brand);
@@ -273,6 +277,16 @@ class BrandController extends Controller
                 ];
             });
 
+        // Pagination info for the view
+        $productsPagination = [
+            'current_page' => $productsPaginator->currentPage(),
+            'last_page' => $productsPaginator->lastPage(),
+            'per_page' => $productsPaginator->perPage(),
+            'total' => $productsPaginator->total(),
+            'from' => $productsPaginator->firstItem(),
+            'to' => $productsPaginator->lastItem(),
+        ];
+
         return view('seller.brands.dashboard', array_merge($stats, [
             'business' => $business,
             'brand' => $brand,
@@ -286,6 +300,8 @@ class BrandController extends Controller
             'recommendations' => $recommendations,
             'menus' => $menus,
             'products' => $products,
+            'productsPagination' => $productsPagination,
+            'productsPaginator' => $productsPaginator,
             'collections' => collect(), // Placeholder for future collections feature
         ]));
     }
@@ -293,31 +309,31 @@ class BrandController extends Controller
     /**
      * Preview the brand as it would appear to buyers
      */
-    public function preview(Business $business, Brand $brand)
+    public function preview(Request $request, Business $business, Brand $brand)
     {
         $this->authorize('view', [$brand, $business]);
 
-        // Load relationships including active products with images, strain, unit, and product line
-        // Only load parent products (exclude varieties from top level) and eager load their varieties
-        $brand->load([
-            'business',
-            'products' => function ($query) {
-                $query->where('is_active', true)
-                    ->whereNull('parent_product_id') // Only parent products
-                    ->with([
-                        'images',
-                        'strain',
-                        'unit',
-                        'productLine',
-                        'varieties' => function ($q) {
-                            $q->where('is_active', true)
-                                ->with(['images', 'strain', 'unit'])
-                                ->orderBy('name');
-                        },
-                    ])
-                    ->orderBy('name');
-            },
-        ]);
+        // Load brand with business relationship
+        $brand->load('business');
+
+        // Paginate products (50 per page) instead of loading all
+        $perPage = $request->get('per_page', 50);
+        $productsPaginator = $brand->products()
+            ->where('is_active', true)
+            ->whereNull('parent_product_id') // Only parent products
+            ->with([
+                'images',
+                'strain',
+                'unit',
+                'productLine',
+                'varieties' => function ($q) {
+                    $q->where('is_active', true)
+                        ->with(['images', 'strain', 'unit'])
+                        ->orderBy('name');
+                },
+            ])
+            ->orderBy('name')
+            ->paginate($perPage);
 
         // Get other brands from the same business
         $otherBrands = Brand::where('business_id', $brand->business_id)
@@ -325,15 +341,15 @@ class BrandController extends Controller
             ->orderBy('name')
             ->get();
 
-        // Group products by product line
-        $productsByLine = $brand->products->groupBy(function ($product) {
+        // Group paginated products by product line
+        $productsByLine = $productsPaginator->getCollection()->groupBy(function ($product) {
             return $product->productLine->name ?? 'Uncategorized';
         });
 
         // Allow viewing as buyer with ?as=buyer query parameter (for testing)
         $isSeller = request()->query('as') !== 'buyer';
 
-        return view('seller.brands.preview', compact('business', 'brand', 'otherBrands', 'productsByLine', 'isSeller'));
+        return view('seller.brands.preview', compact('business', 'brand', 'otherBrands', 'productsByLine', 'productsPaginator', 'isSeller'));
     }
 
     /**

app/Http/Controllers/Seller/BrandPortalController.php

@@ -14,8 +14,12 @@ use Illuminate\Support\Facades\Auth;
 /**
  * Brand Portal Controller
  *
- * Handles all Brand Portal functionality for external brand partners.
- * Brand Portal users have read-only access to data scoped to their linked brands.
+ * Handles all Brand Portal functionality for external brand partners and brand managers.
+ * Both user types have read-only access to data scoped to their linked brands.
+ *
+ * Supported access modes:
+ * - Brand Portal users (in "Brand Partner" department with linked brands)
+ * - Brand Manager users (contact_type = 'brand_manager' with linked brands)
  *
  * Key constraints:
  * - All data is scoped to the user's linked brands (via brand_user pivot)
@@ -25,6 +29,26 @@ use Illuminate\Support\Facades\Auth;
  */
 class BrandPortalController extends Controller
 {
+    /**
+     * Check if user has brand access (Portal or Manager) and get their brand IDs.
+     */
+    protected function validateAccessAndGetBrandIds(Business $business): array
+    {
+        $user = Auth::user();
+
+        // Check for Brand Portal access
+        if ($user->isBrandPortalUser($business)) {
+            return $user->getBrandIdsForPortal($business);
+        }
+
+        // Check for Brand Manager access
+        if ($user->isBrandManagerUser($business)) {
+            return $user->getBrandIdsForManager($business);
+        }
+
+        abort(403, 'Access denied. Brand Portal or Brand Manager access required.');
+    }
+
     /**
      * Brand Portal Dashboard - Brand Overview.
      *
@@ -36,14 +60,7 @@ class BrandPortalController extends Controller
      */
     public function dashboard(Business $business)
     {
-        $user = Auth::user();
-
-        // Ensure user is in Brand Portal mode
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // Summary stats
@@ -90,13 +107,7 @@ class BrandPortalController extends Controller
      */
     public function orders(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // Filter by brand if specified
@@ -135,13 +146,7 @@ class BrandPortalController extends Controller
      */
     public function accounts(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // Get businesses that have ordered products from linked brands
@@ -177,13 +182,7 @@ class BrandPortalController extends Controller
      */
     public function inventory(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // Filter by brand if specified
@@ -233,13 +232,7 @@ class BrandPortalController extends Controller
      */
     public function promotions(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // Filter by brand if specified
@@ -280,13 +273,7 @@ class BrandPortalController extends Controller
      */
     public function inbox(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // For inbox, we show conversations but in a limited Brand Portal context
@@ -305,13 +292,7 @@ class BrandPortalController extends Controller
      */
     public function contacts(Request $request, Business $business)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
         $brands = Brand::whereIn('id', $brandIds)->get();
 
         // For contacts, show in Brand Portal context
@@ -326,13 +307,7 @@ class BrandPortalController extends Controller
      */
     public function showOrder(Business $business, Order $order)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
 
         // Verify order contains products from user's linked brands
         $hasLinkedBrandProducts = $order->items()
@@ -364,13 +339,7 @@ class BrandPortalController extends Controller
      */
     public function showProduct(Business $business, Product $product)
     {
-        $user = Auth::user();
-
-        if (! $user->isBrandPortalUser($business)) {
-            abort(403, 'Access denied. Brand Portal access required.');
-        }
-
-        $brandIds = $user->getBrandIdsForPortal($business);
+        $brandIds = $this->validateAccessAndGetBrandIds($business);
 
         // Verify product belongs to user's linked brands
         if (! in_array($product->brand_id, $brandIds)) {

app/Http/Controllers/Seller/CategoryController.php

@@ -37,8 +37,28 @@ class CategoryController extends Controller
 
     public function index(Business $business)
     {
-        // Product categories table is not properly set up - skipping for now
-        $productCategories = collect();
+        // Load product categories with nesting and counts (include parent if division)
+        // Use recursive eager loading for nested children
+        $productCategories = ProductCategory::where(function ($query) use ($business) {
+            $query->where('business_id', $business->id);
+            if ($business->parent_id) {
+                $query->orWhere('business_id', $business->parent_id);
+            }
+        })
+            ->whereNull('parent_id')
+            ->with(['children' => function ($query) {
+                $query->orderBy('sort_order')->orderBy('name')
+                    ->with(['children' => function ($q) {
+                        $q->orderBy('sort_order')->orderBy('name')
+                            ->with(['children' => function ($q2) {
+                                $q2->orderBy('sort_order')->orderBy('name');
+                            }]);
+                    }]);
+            }])
+            ->withCount('products')
+            ->orderBy('sort_order')
+            ->orderBy('name')
+            ->get();
 
         // Load component categories with nesting and counts (include parent if division)
         $componentCategories = ComponentCategory::where(function ($query) use ($business) {

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

@@ -3,7 +3,12 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Activity;
 use App\Models\Business;
+use App\Models\Crm\CrmEvent;
+use App\Models\Crm\CrmTask;
+use App\Models\SalesOpportunity;
+use App\Models\SendMenuLog;
 use Illuminate\Http\Request;
 
 class AccountController extends Controller
@@ -27,13 +32,84 @@ class AccountController extends Controller
      */
     public function show(Request $request, Business $business, Business $account)
     {
-        $account->load(['contacts', 'orders' => function ($q) use ($business) {
-            $q->whereHas('items.product.brand', function ($q2) use ($business) {
-                $q2->where('business_id', $business->id);
-            })->latest()->limit(10);
-        }]);
+        $account->load(['contacts']);
 
-        return view('seller.crm.accounts.show', compact('business', 'account'));
+        // Get orders for this account from this seller
+        $orders = $account->orders()
+            ->whereHas('items.product.brand', function ($q) use ($business) {
+                $q->where('business_id', $business->id);
+            })
+            ->latest()
+            ->limit(10)
+            ->get();
+
+        // Get opportunities for this account from this seller
+        // SalesOpportunity uses business_id for the buyer
+        $opportunities = SalesOpportunity::where('seller_business_id', $business->id)
+            ->where('business_id', $account->id)
+            ->with(['stage', 'brand'])
+            ->latest()
+            ->get();
+
+        // Get tasks related to this account
+        // CrmTask uses business_id for the buyer
+        $tasks = CrmTask::where('seller_business_id', $business->id)
+            ->where('business_id', $account->id)
+            ->whereNull('completed_at')
+            ->with('assignee')
+            ->orderBy('due_at')
+            ->limit(5)
+            ->get();
+
+        // Get conversation events for this account
+        $conversationEvents = CrmEvent::where('seller_business_id', $business->id)
+            ->where('buyer_business_id', $account->id)
+            ->latest('occurred_at')
+            ->limit(20)
+            ->get();
+
+        // Get menu send history for this account
+        $sendHistory = SendMenuLog::where('business_id', $business->id)
+            ->where('customer_id', $account->id)
+            ->with(['menu', 'brand'])
+            ->latest('sent_at')
+            ->limit(10)
+            ->get();
+
+        // Get activity log for this account
+        $activities = Activity::where('seller_business_id', $business->id)
+            ->where('business_id', $account->id)
+            ->with(['causer'])
+            ->latest()
+            ->limit(20)
+            ->get();
+
+        // Compute stats for this account (orders from this seller)
+        $ordersQuery = $account->orders()
+            ->whereHas('items.product.brand', function ($q) use ($business) {
+                $q->where('business_id', $business->id);
+            });
+
+        $pipelineValue = $opportunities->where('status', 'open')->sum('value');
+
+        $stats = [
+            'total_orders' => $ordersQuery->count(),
+            'total_revenue' => $ordersQuery->sum('total') ?? 0,
+            'open_opportunities' => $opportunities->where('status', 'open')->count(),
+            'pipeline_value' => $pipelineValue ?? 0,
+        ];
+
+        return view('seller.crm.accounts.show', compact(
+            'business',
+            'account',
+            'stats',
+            'orders',
+            'opportunities',
+            'tasks',
+            'conversationEvents',
+            'sendHistory',
+            'activities'
+        ));
     }
 
     /**
@@ -77,4 +153,27 @@ class AccountController extends Controller
     {
         return view('seller.crm.accounts.tasks', compact('business', 'account'));
     }
+
+    /**
+     * Store a note for an account
+     */
+    public function storeNote(Request $request, Business $business, Business $account)
+    {
+        $request->validate([
+            'note' => 'required|string|max:5000',
+        ]);
+
+        CrmEvent::log(
+            sellerBusinessId: $business->id,
+            eventType: 'note_added',
+            summary: $request->input('note'),
+            buyerBusinessId: $account->id,
+            userId: auth()->id(),
+            channel: 'system'
+        );
+
+        return redirect()
+            ->route('seller.business.crm.accounts.show', [$business->slug, $account->slug])
+            ->with('success', 'Note added successfully.');
+    }
 }

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmAutomation;
 use App\Models\Crm\CrmAutomationAction;
 use App\Models\Crm\CrmAutomationCondition;
@@ -13,10 +14,8 @@ class AutomationController extends Controller
     /**
      * List automations
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $automations = CrmAutomation::forBusiness($business->id)
             ->with('creator')
             ->withCount(['logs as successful_runs' => fn ($q) => $q->completed()])
@@ -41,10 +40,8 @@ class AutomationController extends Controller
     /**
      * Store automation
      */
-    public function store(Request $request)
+    public function store(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $validated = $request->validate([
             'name' => 'required|string|max:255',
             'description' => 'nullable|string|max:1000',
@@ -107,10 +104,8 @@ class AutomationController extends Controller
     /**
      * Show automation details
      */
-    public function show(Request $request, CrmAutomation $automation)
+    public function show(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }
@@ -123,10 +118,8 @@ class AutomationController extends Controller
     /**
      * Edit automation
      */
-    public function edit(Request $request, CrmAutomation $automation)
+    public function edit(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }
@@ -143,10 +136,8 @@ class AutomationController extends Controller
     /**
      * Update automation
      */
-    public function update(Request $request, CrmAutomation $automation)
+    public function update(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }
@@ -218,10 +209,8 @@ class AutomationController extends Controller
     /**
      * Toggle automation active status
      */
-    public function toggle(Request $request, CrmAutomation $automation)
+    public function toggle(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }
@@ -238,10 +227,8 @@ class AutomationController extends Controller
     /**
      * Duplicate automation
      */
-    public function duplicate(Request $request, CrmAutomation $automation)
+    public function duplicate(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }
@@ -255,10 +242,8 @@ class AutomationController extends Controller
     /**
      * Delete automation
      */
-    public function destroy(Request $request, CrmAutomation $automation)
+    public function destroy(Request $request, Business $business, CrmAutomation $automation)
     {
-        $business = $request->user()->business;
-
         if ($automation->business_id !== $business->id) {
             abort(404);
         }

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

@@ -4,6 +4,7 @@ namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
 use App\Jobs\Crm\SyncCalendarJob;
+use App\Models\Business;
 use App\Models\Crm\CrmCalendarConnection;
 use App\Models\Crm\CrmSyncedEvent;
 use App\Services\Crm\CrmCalendarService;
@@ -18,9 +19,8 @@ class CrmCalendarController extends Controller
     /**
      * Calendar view
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         // Get calendar connections
@@ -32,15 +32,15 @@ class CrmCalendarController extends Controller
         $startDate = $request->input('start', now()->startOfMonth());
         $endDate = $request->input('end', now()->endOfMonth());
 
-        $events = CrmSyncedEvent::whereIn('connection_id', $connections->pluck('id'))
-            ->whereBetween('start_time', [$startDate, $endDate])
+        $events = CrmSyncedEvent::whereIn('calendar_connection_id', $connections->pluck('id'))
+            ->whereBetween('start_at', [$startDate, $endDate])
             ->get()
             ->map(fn ($e) => [
                 'id' => $e->id,
                 'title' => $e->title,
-                'start' => $e->start_time->toIso8601String(),
-                'end' => $e->end_time->toIso8601String(),
-                'allDay' => $e->is_all_day,
+                'start' => $e->start_at->toIso8601String(),
+                'end' => $e->end_at?->toIso8601String(),
+                'allDay' => $e->all_day,
                 'color' => $e->connection->provider === 'google' ? '#4285f4' : '#0078d4',
                 'extendedProps' => [
                     'location' => $e->location,
@@ -50,54 +50,55 @@ class CrmCalendarController extends Controller
             ]);
 
         // Get meeting bookings
-        $bookings = \Modules\Crm\Entities\CrmMeetingBooking::whereHas('meetingLink', function ($q) use ($business, $user) {
+        $bookings = \App\Models\Crm\CrmMeetingBooking::whereHas('meetingLink', function ($q) use ($business, $user) {
             $q->where('business_id', $business->id)
                 ->where('user_id', $user->id);
         })
-            ->whereBetween('start_time', [$startDate, $endDate])
+            ->whereBetween('start_at', [$startDate, $endDate])
             ->with(['meetingLink', 'contact'])
             ->get()
             ->map(fn ($b) => [
                 'id' => 'booking_'.$b->id,
-                'title' => $b->meetingLink->name.' - '.$b->guest_name,
-                'start' => $b->start_time->toIso8601String(),
-                'end' => $b->end_time->toIso8601String(),
+                'title' => $b->meetingLink->name.' - '.$b->booker_name,
+                'start' => $b->start_at->toIso8601String(),
+                'end' => $b->end_at->toIso8601String(),
                 'color' => '#10b981',
                 'extendedProps' => [
                     'type' => 'booking',
                     'contact_id' => $b->contact_id,
-                    'guest_email' => $b->guest_email,
+                    'booker_email' => $b->booker_email,
                 ],
             ]);
 
         $allEvents = $events->merge($bookings);
 
-        return view('seller.crm.calendar.index', compact('connections', 'allEvents'));
+        // Pass $business to view for route generation (Premium CRM uses seller.business.crm.* routes)
+        return view('seller.crm.calendar.index', compact('business', 'connections', 'allEvents'));
     }
 
     /**
      * Calendar connections settings
      */
-    public function connections(Request $request)
+    public function connections(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         $connections = CrmCalendarConnection::where('business_id', $business->id)
             ->where('user_id', $user->id)
             ->get();
 
-        return view('seller.crm.calendar.connections', compact('connections'));
+        // Pass $business to view for route generation (Premium CRM uses seller.business.crm.* routes)
+        return view('seller.crm.calendar.connections', compact('business', 'connections'));
     }
 
     /**
      * Start OAuth flow for Google Calendar
      */
-    public function connectGoogle(Request $request)
+    public function connectGoogle(Request $request, Business $business)
     {
         $state = encrypt([
             'user_id' => $request->user()->id,
-            'business_id' => $request->user()->business_id,
+            'business_id' => $business->id,
             'provider' => 'google',
         ]);
 
@@ -117,11 +118,11 @@ class CrmCalendarController extends Controller
     /**
      * Start OAuth flow for Outlook Calendar
      */
-    public function connectOutlook(Request $request)
+    public function connectOutlook(Request $request, Business $business)
     {
         $state = encrypt([
             'user_id' => $request->user()->id,
-            'business_id' => $request->user()->business_id,
+            'business_id' => $business->id,
             'provider' => 'outlook',
         ]);
 
@@ -195,10 +196,8 @@ class CrmCalendarController extends Controller
     /**
      * Disconnect a calendar
      */
-    public function disconnect(Request $request, CrmCalendarConnection $connection)
+    public function disconnect(Request $request, Business $business, CrmCalendarConnection $connection)
     {
-        $business = $request->user()->business;
-
         if ($connection->business_id !== $business->id) {
             abort(404);
         }
@@ -215,10 +214,8 @@ class CrmCalendarController extends Controller
     /**
      * Toggle sync for a connection
      */
-    public function toggleSync(Request $request, CrmCalendarConnection $connection)
+    public function toggleSync(Request $request, Business $business, CrmCalendarConnection $connection)
     {
-        $business = $request->user()->business;
-
         if ($connection->business_id !== $business->id) {
             abort(404);
         }
@@ -231,10 +228,8 @@ class CrmCalendarController extends Controller
     /**
      * Force sync a calendar
      */
-    public function sync(Request $request, CrmCalendarConnection $connection)
+    public function sync(Request $request, Business $business, CrmCalendarConnection $connection)
     {
-        $business = $request->user()->business;
-
         if ($connection->business_id !== $business->id) {
             abort(404);
         }
@@ -247,9 +242,8 @@ class CrmCalendarController extends Controller
     /**
      * API: Get events for date range (for calendar JS)
      */
-    public function events(Request $request)
+    public function events(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         $validated = $request->validate([
@@ -261,15 +255,15 @@ class CrmCalendarController extends Controller
             ->where('user_id', $user->id)
             ->pluck('id');
 
-        $events = CrmSyncedEvent::whereIn('connection_id', $connections)
-            ->whereBetween('start_time', [$validated['start'], $validated['end']])
+        $events = CrmSyncedEvent::whereIn('calendar_connection_id', $connections)
+            ->whereBetween('start_at', [$validated['start'], $validated['end']])
             ->get()
             ->map(fn ($e) => [
                 'id' => $e->id,
                 'title' => $e->title,
-                'start' => $e->start_time->toIso8601String(),
-                'end' => $e->end_time->toIso8601String(),
-                'allDay' => $e->is_all_day,
+                'start' => $e->start_at->toIso8601String(),
+                'end' => $e->end_at?->toIso8601String(),
+                'allDay' => $e->all_day,
             ]);
 
         return response()->json($events);

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmDeal;
 use App\Models\Crm\CrmRepMetric;
 use App\Models\Crm\CrmSlaTimer;
@@ -20,9 +21,8 @@ class CrmDashboardController extends Controller
     /**
      * Main CRM dashboard
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         // Cache dashboard data for 1 minute
@@ -32,15 +32,17 @@ class CrmDashboardController extends Controller
             return $this->getDashboardData($business, $user);
         });
 
+        // Ensure $business is always passed to view (not cached)
+        $data['business'] = $business;
+
         return view('seller.crm.dashboard.index', $data);
     }
 
     /**
      * Sales performance dashboard
      */
-    public function sales(Request $request)
+    public function sales(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         // Pipeline summary
         $pipelineSummary = CrmDeal::forBusiness($business->id)
@@ -91,9 +93,8 @@ class CrmDashboardController extends Controller
     /**
      * Team performance dashboard
      */
-    public function team(Request $request)
+    public function team(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         // SLA metrics
         $slaMetrics = $this->slaService->getMetrics($business->id, 30);

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmChannel;
 use App\Models\Crm\CrmMessageTemplate;
 use App\Models\Crm\CrmPipeline;
@@ -16,9 +17,8 @@ class CrmSettingsController extends Controller
     /**
      * Settings overview
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $stats = [
             'channels' => CrmChannel::where('business_id', $business->id)->count(),
@@ -36,9 +36,8 @@ class CrmSettingsController extends Controller
     /**
      * List channels
      */
-    public function channels(Request $request)
+    public function channels(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $channels = CrmChannel::where('business_id', $business->id)
             ->orderBy('type')
@@ -61,9 +60,8 @@ class CrmSettingsController extends Controller
     /**
      * Store channel
      */
-    public function storeChannel(Request $request)
+    public function storeChannel(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:255',
@@ -95,9 +93,8 @@ class CrmSettingsController extends Controller
     /**
      * Edit channel
      */
-    public function editChannel(Request $request, CrmChannel $channel)
+    public function editChannel(Request $request, Business $business, CrmChannel $channel)
     {
-        $business = $request->user()->business;
 
         if ($channel->business_id !== $business->id) {
             abort(404);
@@ -111,9 +108,8 @@ class CrmSettingsController extends Controller
     /**
      * Update channel
      */
-    public function updateChannel(Request $request, CrmChannel $channel)
+    public function updateChannel(Request $request, Business $business, CrmChannel $channel)
     {
-        $business = $request->user()->business;
 
         if ($channel->business_id !== $business->id) {
             abort(404);
@@ -143,9 +139,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete channel
      */
-    public function destroyChannel(Request $request, CrmChannel $channel)
+    public function destroyChannel(Request $request, Business $business, CrmChannel $channel)
     {
-        $business = $request->user()->business;
 
         if ($channel->business_id !== $business->id) {
             abort(404);
@@ -161,9 +156,8 @@ class CrmSettingsController extends Controller
     /**
      * List pipelines
      */
-    public function pipelines(Request $request)
+    public function pipelines(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $pipelines = CrmPipeline::where('business_id', $business->id)
             ->withCount('deals')
@@ -184,9 +178,8 @@ class CrmSettingsController extends Controller
     /**
      * Store pipeline
      */
-    public function storePipeline(Request $request)
+    public function storePipeline(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:255',
@@ -220,9 +213,8 @@ class CrmSettingsController extends Controller
     /**
      * Edit pipeline
      */
-    public function editPipeline(Request $request, CrmPipeline $pipeline)
+    public function editPipeline(Request $request, Business $business, CrmPipeline $pipeline)
     {
-        $business = $request->user()->business;
 
         if ($pipeline->business_id !== $business->id) {
             abort(404);
@@ -234,9 +226,8 @@ class CrmSettingsController extends Controller
     /**
      * Update pipeline
      */
-    public function updatePipeline(Request $request, CrmPipeline $pipeline)
+    public function updatePipeline(Request $request, Business $business, CrmPipeline $pipeline)
     {
-        $business = $request->user()->business;
 
         if ($pipeline->business_id !== $business->id) {
             abort(404);
@@ -269,9 +260,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete pipeline
      */
-    public function destroyPipeline(Request $request, CrmPipeline $pipeline)
+    public function destroyPipeline(Request $request, Business $business, CrmPipeline $pipeline)
     {
-        $business = $request->user()->business;
 
         if ($pipeline->business_id !== $business->id) {
             abort(404);
@@ -291,9 +281,8 @@ class CrmSettingsController extends Controller
     /**
      * List SLA policies
      */
-    public function slaPolicies(Request $request)
+    public function slaPolicies(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $policies = CrmSlaPolicy::where('business_id', $business->id)
             ->orderBy('priority')
@@ -313,9 +302,8 @@ class CrmSettingsController extends Controller
     /**
      * Store SLA policy
      */
-    public function storeSlaPolicy(Request $request)
+    public function storeSlaPolicy(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:255',
@@ -349,9 +337,8 @@ class CrmSettingsController extends Controller
     /**
      * Edit SLA policy
      */
-    public function editSlaPolicy(Request $request, CrmSlaPolicy $policy)
+    public function editSlaPolicy(Request $request, Business $business, CrmSlaPolicy $policy)
     {
-        $business = $request->user()->business;
 
         if ($policy->business_id !== $business->id) {
             abort(404);
@@ -363,9 +350,8 @@ class CrmSettingsController extends Controller
     /**
      * Update SLA policy
      */
-    public function updateSlaPolicy(Request $request, CrmSlaPolicy $policy)
+    public function updateSlaPolicy(Request $request, Business $business, CrmSlaPolicy $policy)
     {
-        $business = $request->user()->business;
 
         if ($policy->business_id !== $business->id) {
             abort(404);
@@ -392,9 +378,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete SLA policy
      */
-    public function destroySlaPolicy(Request $request, CrmSlaPolicy $policy)
+    public function destroySlaPolicy(Request $request, Business $business, CrmSlaPolicy $policy)
     {
-        $business = $request->user()->business;
 
         if ($policy->business_id !== $business->id) {
             abort(404);
@@ -410,9 +395,8 @@ class CrmSettingsController extends Controller
     /**
      * List tags
      */
-    public function tags(Request $request)
+    public function tags(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $tags = CrmTag::where('business_id', $business->id)
             ->withCount('taggables')
@@ -425,9 +409,8 @@ class CrmSettingsController extends Controller
     /**
      * Store tag
      */
-    public function storeTag(Request $request)
+    public function storeTag(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:50',
@@ -448,9 +431,8 @@ class CrmSettingsController extends Controller
     /**
      * Update tag
      */
-    public function updateTag(Request $request, CrmTag $tag)
+    public function updateTag(Request $request, Business $business, CrmTag $tag)
     {
-        $business = $request->user()->business;
 
         if ($tag->business_id !== $business->id) {
             abort(404);
@@ -470,9 +452,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete tag
      */
-    public function destroyTag(Request $request, CrmTag $tag)
+    public function destroyTag(Request $request, Business $business, CrmTag $tag)
     {
-        $business = $request->user()->business;
 
         if ($tag->business_id !== $business->id) {
             abort(404);
@@ -488,9 +469,8 @@ class CrmSettingsController extends Controller
     /**
      * List templates
      */
-    public function templates(Request $request)
+    public function templates(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $templates = CrmMessageTemplate::where('business_id', $business->id)
             ->orderBy('category')
@@ -515,9 +495,8 @@ class CrmSettingsController extends Controller
     /**
      * Store template
      */
-    public function storeTemplate(Request $request)
+    public function storeTemplate(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:255',
@@ -547,9 +526,8 @@ class CrmSettingsController extends Controller
     /**
      * Edit template
      */
-    public function editTemplate(Request $request, CrmMessageTemplate $template)
+    public function editTemplate(Request $request, Business $business, CrmMessageTemplate $template)
     {
-        $business = $request->user()->business;
 
         if ($template->business_id !== $business->id) {
             abort(404);
@@ -564,9 +542,8 @@ class CrmSettingsController extends Controller
     /**
      * Update template
      */
-    public function updateTemplate(Request $request, CrmMessageTemplate $template)
+    public function updateTemplate(Request $request, Business $business, CrmMessageTemplate $template)
     {
-        $business = $request->user()->business;
 
         if ($template->business_id !== $business->id) {
             abort(404);
@@ -590,9 +567,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete template
      */
-    public function destroyTemplate(Request $request, CrmMessageTemplate $template)
+    public function destroyTemplate(Request $request, Business $business, CrmMessageTemplate $template)
     {
-        $business = $request->user()->business;
 
         if ($template->business_id !== $business->id) {
             abort(404);
@@ -608,9 +584,8 @@ class CrmSettingsController extends Controller
     /**
      * List team roles
      */
-    public function teamRoles(Request $request)
+    public function teamRoles(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $roles = CrmTeamRole::where('business_id', $business->id)
             ->withCount('users')
@@ -623,9 +598,8 @@ class CrmSettingsController extends Controller
     /**
      * Store team role
      */
-    public function storeTeamRole(Request $request)
+    public function storeTeamRole(Request $request, Business $business)
     {
-        $business = $request->user()->business;
 
         $validated = $request->validate([
             'name' => 'required|string|max:100',
@@ -644,9 +618,8 @@ class CrmSettingsController extends Controller
     /**
      * Update team role
      */
-    public function updateTeamRole(Request $request, CrmTeamRole $role)
+    public function updateTeamRole(Request $request, Business $business, CrmTeamRole $role)
     {
-        $business = $request->user()->business;
 
         if ($role->business_id !== $business->id) {
             abort(404);
@@ -665,9 +638,8 @@ class CrmSettingsController extends Controller
     /**
      * Delete team role
      */
-    public function destroyTeamRole(Request $request, CrmTeamRole $role)
+    public function destroyTeamRole(Request $request, Business $business, CrmTeamRole $role)
     {
-        $business = $request->user()->business;
 
         if ($role->business_id !== $business->id) {
             abort(404);

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

@@ -22,10 +22,8 @@ class DealController extends Controller
     /**
      * Display pipeline board view
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         // Get active pipeline
         $pipeline = CrmPipeline::forBusiness($business->id)
             ->where('id', $request->input('pipeline_id'))
@@ -60,7 +58,7 @@ class DealController extends Controller
         $pipelines = CrmPipeline::forBusiness($business->id)->active()->get();
 
         // Get team members
-        $teamMembers = User::where('business_id', $business->id)->get();
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
 
         // Calculate stats
         $stats = [
@@ -73,22 +71,20 @@ class DealController extends Controller
                 ->sum('value'),
         ];
 
-        return view('seller.crm.deals.index', compact('pipeline', 'deals', 'pipelines', 'teamMembers', 'stats'));
+        return view('seller.crm.deals.index', compact('business', 'pipeline', 'deals', 'pipelines', 'teamMembers', 'stats'));
     }
 
     /**
      * Show create deal form
      */
-    public function create(Request $request)
+    public function create(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $pipelines = CrmPipeline::forBusiness($business->id)->active()->get();
         $contacts = Contact::where('business_id', $business->id)->get();
         $accounts = Business::whereHas('ordersAsCustomer', function ($q) use ($business) {
             $q->whereHas('items.product.brand', fn ($b) => $b->where('business_id', $business->id));
         })->get();
-        $teamMembers = User::where('business_id', $business->id)->get();
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
         $brands = Brand::where('business_id', $business->id)->get();
 
         return view('seller.crm.deals.create', compact('pipelines', 'contacts', 'accounts', 'teamMembers', 'brands'));
@@ -97,10 +93,8 @@ class DealController extends Controller
     /**
      * Store new deal
      */
-    public function store(Request $request)
+    public function store(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $validated = $request->validate([
             'name' => 'required|string|max:255',
             'pipeline_id' => 'required|exists:crm_pipelines,id',
@@ -132,7 +126,7 @@ class DealController extends Controller
         // SECURITY: Verify owner belongs to business
         if (! empty($validated['owner_id'])) {
             User::where('id', $validated['owner_id'])
-                ->where('business_id', $business->id)
+                ->whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
                 ->firstOrFail();
         }
 
@@ -168,10 +162,8 @@ class DealController extends Controller
     /**
      * Show deal details
      */
-    public function show(Request $request, CrmDeal $deal)
+    public function show(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }
@@ -205,10 +197,8 @@ class DealController extends Controller
     /**
      * Update deal stage (drag & drop)
      */
-    public function updateStage(Request $request, CrmDeal $deal)
+    public function updateStage(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             return response()->json(['error' => 'Unauthorized'], 403);
         }
@@ -232,10 +222,8 @@ class DealController extends Controller
     /**
      * Mark deal as won
      */
-    public function markWon(Request $request, CrmDeal $deal)
+    public function markWon(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }
@@ -253,10 +241,8 @@ class DealController extends Controller
     /**
      * Mark deal as lost
      */
-    public function markLost(Request $request, CrmDeal $deal)
+    public function markLost(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }
@@ -280,10 +266,8 @@ class DealController extends Controller
     /**
      * Reopen a closed deal
      */
-    public function reopen(Request $request, CrmDeal $deal)
+    public function reopen(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }
@@ -296,10 +280,8 @@ class DealController extends Controller
     /**
      * Update deal details
      */
-    public function update(Request $request, CrmDeal $deal)
+    public function update(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }
@@ -326,7 +308,7 @@ class DealController extends Controller
 
         if (! empty($validated['owner_id'])) {
             User::where('id', $validated['owner_id'])
-                ->where('business_id', $business->id)
+                ->whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
                 ->firstOrFail();
         }
 
@@ -338,10 +320,8 @@ class DealController extends Controller
     /**
      * Delete deal
      */
-    public function destroy(Request $request, CrmDeal $deal)
+    public function destroy(Request $request, Business $business, CrmDeal $deal)
     {
-        $business = $request->user()->business;
-
         if ($deal->business_id !== $business->id) {
             abort(404);
         }

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmInvoice;
 use App\Models\Crm\CrmInvoiceItem;
 use App\Models\Crm\CrmInvoicePayment;
@@ -14,10 +15,8 @@ class InvoiceController extends Controller
     /**
      * List invoices
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $query = CrmInvoice::forBusiness($business->id)
             ->with(['contact', 'account', 'creator'])
             ->withCount('items');
@@ -56,10 +55,8 @@ class InvoiceController extends Controller
     /**
      * Show invoice details
      */
-    public function show(Request $request, CrmInvoice $invoice)
+    public function show(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }
@@ -72,10 +69,8 @@ class InvoiceController extends Controller
     /**
      * Create invoice form
      */
-    public function create(Request $request)
+    public function create(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $contacts = \App\Models\Contact::where('business_id', $business->id)->get();
         $quotes = CrmQuote::forBusiness($business->id)
             ->where('status', CrmQuote::STATUS_ACCEPTED)
@@ -88,10 +83,8 @@ class InvoiceController extends Controller
     /**
      * Store new invoice
      */
-    public function store(Request $request)
+    public function store(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $validated = $request->validate([
             'title' => 'required|string|max:255',
             'contact_id' => 'required|exists:contacts,id',
@@ -158,10 +151,8 @@ class InvoiceController extends Controller
     /**
      * Send invoice to contact
      */
-    public function send(Request $request, CrmInvoice $invoice)
+    public function send(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }
@@ -180,10 +171,8 @@ class InvoiceController extends Controller
     /**
      * Record a payment
      */
-    public function recordPayment(Request $request, CrmInvoice $invoice)
+    public function recordPayment(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }
@@ -223,10 +212,8 @@ class InvoiceController extends Controller
     /**
      * Mark invoice as void
      */
-    public function void(Request $request, CrmInvoice $invoice)
+    public function void(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }
@@ -247,10 +234,8 @@ class InvoiceController extends Controller
     /**
      * Download invoice PDF
      */
-    public function download(Request $request, CrmInvoice $invoice)
+    public function download(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }
@@ -262,10 +247,8 @@ class InvoiceController extends Controller
     /**
      * Delete invoice
      */
-    public function destroy(Request $request, CrmInvoice $invoice)
+    public function destroy(Request $request, Business $business, CrmInvoice $invoice)
     {
-        $business = $request->user()->business;
-
         if ($invoice->business_id !== $business->id) {
             abort(404);
         }

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmMeetingBooking;
 use App\Models\Crm\CrmMeetingLink;
 use App\Services\Crm\CrmCalendarService;
@@ -17,9 +18,8 @@ class MeetingLinkController extends Controller
     /**
      * List meeting links
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         $meetingLinks = CrmMeetingLink::where('business_id', $business->id)
@@ -42,9 +42,8 @@ class MeetingLinkController extends Controller
     /**
      * Store new meeting link
      */
-    public function store(Request $request)
+    public function store(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         $validated = $request->validate([
@@ -89,10 +88,8 @@ class MeetingLinkController extends Controller
     /**
      * Show meeting link details
      */
-    public function show(Request $request, CrmMeetingLink $meetingLink)
+    public function show(Request $request, Business $business, CrmMeetingLink $meetingLink)
     {
-        $business = $request->user()->business;
-
         if ($meetingLink->business_id !== $business->id) {
             abort(404);
         }
@@ -105,10 +102,8 @@ class MeetingLinkController extends Controller
     /**
      * Edit meeting link
      */
-    public function edit(Request $request, CrmMeetingLink $meetingLink)
+    public function edit(Request $request, Business $business, CrmMeetingLink $meetingLink)
     {
-        $business = $request->user()->business;
-
         if ($meetingLink->business_id !== $business->id) {
             abort(404);
         }
@@ -119,10 +114,8 @@ class MeetingLinkController extends Controller
     /**
      * Update meeting link
      */
-    public function update(Request $request, CrmMeetingLink $meetingLink)
+    public function update(Request $request, Business $business, CrmMeetingLink $meetingLink)
     {
-        $business = $request->user()->business;
-
         if ($meetingLink->business_id !== $business->id) {
             abort(404);
         }
@@ -150,10 +143,8 @@ class MeetingLinkController extends Controller
     /**
      * Toggle active status
      */
-    public function toggle(Request $request, CrmMeetingLink $meetingLink)
+    public function toggle(Request $request, Business $business, CrmMeetingLink $meetingLink)
     {
-        $business = $request->user()->business;
-
         if ($meetingLink->business_id !== $business->id) {
             abort(404);
         }
@@ -166,10 +157,8 @@ class MeetingLinkController extends Controller
     /**
      * Delete meeting link
      */
-    public function destroy(Request $request, CrmMeetingLink $meetingLink)
+    public function destroy(Request $request, Business $business, CrmMeetingLink $meetingLink)
     {
-        $business = $request->user()->business;
-
         if ($meetingLink->business_id !== $business->id) {
             abort(404);
         }
@@ -250,9 +239,8 @@ class MeetingLinkController extends Controller
     /**
      * List upcoming bookings
      */
-    public function bookings(Request $request)
+    public function bookings(Request $request, Business $business)
     {
-        $business = $request->user()->business;
         $user = $request->user();
 
         $bookings = CrmMeetingBooking::whereHas('meetingLink', function ($q) use ($business, $user) {
@@ -270,10 +258,8 @@ class MeetingLinkController extends Controller
     /**
      * Cancel a booking
      */
-    public function cancelBooking(Request $request, CrmMeetingBooking $booking)
+    public function cancelBooking(Request $request, Business $business, CrmMeetingBooking $booking)
     {
-        $business = $request->user()->business;
-
         if ($booking->meetingLink->business_id !== $business->id) {
             abort(404);
         }

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
@@ -16,10 +17,8 @@ class QuoteController extends Controller
     /**
      * List quotes
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $query = CrmQuote::forBusiness($business->id)
             ->with(['contact', 'account', 'deal', 'creator'])
             ->withCount('items');
@@ -44,10 +43,8 @@ class QuoteController extends Controller
     /**
      * Show create quote form
      */
-    public function create(Request $request)
+    public function create(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $contacts = Contact::where('business_id', $business->id)->get();
         $accounts = Business::whereHas('ordersAsCustomer', function ($q) use ($business) {
             $q->whereHas('items.product.brand', fn ($b) => $b->where('business_id', $business->id));
@@ -68,10 +65,8 @@ class QuoteController extends Controller
     /**
      * Store new quote
      */
-    public function store(Request $request)
+    public function store(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $validated = $request->validate([
             'title' => 'required|string|max:255',
             'contact_id' => 'required|exists:contacts,id',
@@ -148,10 +143,8 @@ class QuoteController extends Controller
     /**
      * Show quote details
      */
-    public function show(Request $request, CrmQuote $quote)
+    public function show(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -164,10 +157,8 @@ class QuoteController extends Controller
     /**
      * Edit quote
      */
-    public function edit(Request $request, CrmQuote $quote)
+    public function edit(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -191,10 +182,8 @@ class QuoteController extends Controller
     /**
      * Update quote
      */
-    public function update(Request $request, CrmQuote $quote)
+    public function update(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -253,10 +242,8 @@ class QuoteController extends Controller
     /**
      * Send quote to contact
      */
-    public function send(Request $request, CrmQuote $quote)
+    public function send(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -275,10 +262,8 @@ class QuoteController extends Controller
     /**
      * Convert quote to invoice
      */
-    public function convertToInvoice(Request $request, CrmQuote $quote)
+    public function convertToInvoice(Request $request, Business $business, CrmQuote $quote, ArService $arService)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -291,6 +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)
@@ -300,10 +309,8 @@ class QuoteController extends Controller
     /**
      * Download quote PDF
      */
-    public function download(Request $request, CrmQuote $quote)
+    public function download(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }
@@ -315,10 +322,8 @@ class QuoteController extends Controller
     /**
      * Delete quote
      */
-    public function destroy(Request $request, CrmQuote $quote)
+    public function destroy(Request $request, Business $business, CrmQuote $quote)
     {
-        $business = $request->user()->business;
-
         if ($quote->business_id !== $business->id) {
             abort(404);
         }

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

@@ -5,6 +5,7 @@ namespace App\Http\Controllers\Seller\Crm;
 use App\Http\Controllers\Controller;
 use App\Models\Business;
 use App\Models\Crm\CrmTask;
+use App\Models\User;
 use Illuminate\Http\Request;
 
 class TaskController extends Controller
@@ -16,13 +17,17 @@ class TaskController extends Controller
     {
         $user = $request->user();
 
-        $tasksQuery = CrmTask::where('business_id', $business->id)
-            ->with(['assignee', 'creator', 'related'])
-            ->orderBy('due_date');
+        $tasksQuery = CrmTask::where('seller_business_id', $business->id)
+            ->with(['assignee', 'creator', 'contact', 'business'])
+            ->orderBy('due_at');
 
-        // Filter by status
+        // Filter by status (completed vs incomplete)
         if ($request->filled('status')) {
-            $tasksQuery->where('status', $request->status);
+            if ($request->status === 'completed') {
+                $tasksQuery->whereNotNull('completed_at');
+            } elseif ($request->status === 'pending') {
+                $tasksQuery->whereNull('completed_at');
+            }
         }
 
         // Filter by assignee
@@ -39,21 +44,26 @@ class TaskController extends Controller
 
         // Get stats
         $stats = [
-            'my_tasks' => CrmTask::where('business_id', $business->id)
+            'my_tasks' => CrmTask::where('seller_business_id', $business->id)
                 ->where('assigned_to', $user->id)
-                ->where('status', '!=', 'completed')
+                ->whereNull('completed_at')
                 ->count(),
-            'overdue' => CrmTask::where('business_id', $business->id)
-                ->where('status', '!=', 'completed')
-                ->where('due_date', '<', now())
+            'overdue' => CrmTask::where('seller_business_id', $business->id)
+                ->whereNull('completed_at')
+                ->where('due_at', '<', now())
                 ->count(),
-            'due_today' => CrmTask::where('business_id', $business->id)
-                ->where('status', '!=', 'completed')
-                ->whereDate('due_date', today())
+            'due_today' => CrmTask::where('seller_business_id', $business->id)
+                ->whereNull('completed_at')
+                ->whereDate('due_at', today())
                 ->count(),
         ];
 
-        return view('seller.crm.tasks.index', compact('business', 'tasks', 'stats'));
+        $counts = $stats; // View expects $counts
+
+        // Get team members for assignment filter
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
+
+        return view('seller.crm.tasks.index', compact('business', 'tasks', 'counts', 'teamMembers'));
     }
 
     /**
@@ -71,19 +81,26 @@ class TaskController extends Controller
     {
         $validated = $request->validate([
             'title' => 'required|string|max:255',
-            'description' => 'nullable|string',
-            'type' => 'required|in:call,email,meeting,task,follow_up',
-            'priority' => 'required|in:low,medium,high,urgent',
-            'due_date' => 'required|date',
+            'details' => 'nullable|string',
+            'type' => 'required|in:call,email,meeting,follow_up,demo,other',
+            'priority' => 'required|in:low,normal,high,urgent',
+            'due_at' => 'required|date',
             'assigned_to' => 'nullable|exists:users,id',
+            'contact_id' => 'nullable|exists:contacts,id',
+            'business_id' => 'nullable|exists:businesses,id',
         ]);
 
         $task = CrmTask::create([
-            ...$validated,
-            'business_id' => $business->id,
+            'title' => $validated['title'],
+            'details' => $validated['details'] ?? null,
+            'type' => $validated['type'],
+            'priority' => $validated['priority'],
+            'due_at' => $validated['due_at'],
+            'contact_id' => $validated['contact_id'] ?? null,
+            'business_id' => $validated['business_id'] ?? null,
+            'seller_business_id' => $business->id,
             'created_by' => $request->user()->id,
             'assigned_to' => $validated['assigned_to'] ?? $request->user()->id,
-            'status' => 'pending',
         ]);
 
         return redirect()
@@ -96,7 +113,7 @@ class TaskController extends Controller
      */
     public function show(Request $request, Business $business, CrmTask $task)
     {
-        $task->load(['assignee', 'creator', 'related']);
+        $task->load(['assignee', 'creator', 'contact', 'business', 'opportunity', 'order']);
 
         return view('seller.crm.tasks.show', compact('business', 'task'));
     }
@@ -108,11 +125,10 @@ class TaskController extends Controller
     {
         $validated = $request->validate([
             'title' => 'sometimes|string|max:255',
-            'description' => 'nullable|string',
-            'type' => 'sometimes|in:call,email,meeting,task,follow_up',
-            'priority' => 'sometimes|in:low,medium,high,urgent',
-            'status' => 'sometimes|in:pending,in_progress,completed,cancelled',
-            'due_date' => 'sometimes|date',
+            'details' => 'nullable|string',
+            'type' => 'sometimes|in:call,email,meeting,follow_up,demo,other',
+            'priority' => 'sometimes|in:low,normal,high,urgent',
+            'due_at' => 'sometimes|date',
             'assigned_to' => 'nullable|exists:users,id',
         ]);
 
@@ -140,10 +156,7 @@ class TaskController extends Controller
      */
     public function complete(Request $request, Business $business, CrmTask $task)
     {
-        $task->update([
-            'status' => 'completed',
-            'completed_at' => now(),
-        ]);
+        $task->markComplete($request->user());
 
         return redirect()
             ->back()

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

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use App\Models\Crm\CrmActiveView;
 use App\Models\Crm\CrmChannel;
 use App\Models\Crm\CrmInternalNote;
@@ -24,10 +25,8 @@ class ThreadController extends Controller
     /**
      * Display unified inbox
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         $query = CrmThread::forBusiness($business->id)
             ->with(['contact', 'assignee', 'messages' => fn ($q) => $q->latest()->limit(1)])
             ->withCount('messages');
@@ -66,21 +65,19 @@ class ThreadController extends Controller
             ->paginate(25);
 
         // Get team members for assignment dropdown
-        $teamMembers = User::where('business_id', $business->id)->get();
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
 
         // Get available channels
         $channels = $this->channelService->getAvailableChannels($business->id);
 
-        return view('seller.crm.threads.index', compact('threads', 'teamMembers', 'channels'));
+        return view('seller.crm.threads.index', compact('business', 'threads', 'teamMembers', 'channels'));
     }
 
     /**
      * Show a single thread
      */
-    public function show(Request $request, CrmThread $thread)
+    public function show(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         // SECURITY: Verify business ownership
         if ($thread->business_id !== $business->id) {
             abort(404);
@@ -116,22 +113,25 @@ class ThreadController extends Controller
         // Get available channels for reply
         $channels = $this->channelService->getAvailableChannels($business->id);
 
+        // Get team members for assignment dropdown
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
+
         return view('seller.crm.threads.show', compact(
+            'business',
             'thread',
             'otherViewers',
             'slaStatus',
             'suggestions',
-            'channels'
+            'channels',
+            'teamMembers'
         ));
     }
 
     /**
      * Send a reply in thread
      */
-    public function reply(Request $request, CrmThread $thread)
+    public function reply(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -177,10 +177,8 @@ class ThreadController extends Controller
     /**
      * Assign thread to user
      */
-    public function assign(Request $request, CrmThread $thread)
+    public function assign(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -191,7 +189,7 @@ class ThreadController extends Controller
 
         // SECURITY: Verify user belongs to business
         $assignee = User::where('id', $validated['assigned_to'])
-            ->where('business_id', $business->id)
+            ->whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
             ->first();
 
         if (! $assignee) {
@@ -206,10 +204,8 @@ class ThreadController extends Controller
     /**
      * Close thread
      */
-    public function close(Request $request, CrmThread $thread)
+    public function close(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -222,10 +218,8 @@ class ThreadController extends Controller
     /**
      * Reopen thread
      */
-    public function reopen(Request $request, CrmThread $thread)
+    public function reopen(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -241,10 +235,8 @@ class ThreadController extends Controller
     /**
      * Snooze thread
      */
-    public function snooze(Request $request, CrmThread $thread)
+    public function snooze(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -264,10 +256,8 @@ class ThreadController extends Controller
     /**
      * Add internal note
      */
-    public function addNote(Request $request, CrmThread $thread)
+    public function addNote(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -290,10 +280,8 @@ class ThreadController extends Controller
     /**
      * Generate AI reply draft
      */
-    public function generateAiReply(Request $request, CrmThread $thread)
+    public function generateAiReply(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             abort(404);
         }
@@ -313,10 +301,8 @@ class ThreadController extends Controller
     /**
      * Heartbeat for active viewing
      */
-    public function heartbeat(Request $request, CrmThread $thread)
+    public function heartbeat(Request $request, Business $business, CrmThread $thread)
     {
-        $business = $request->user()->business;
-
         if ($thread->business_id !== $business->id) {
             return response()->json(['error' => 'Unauthorized'], 403);
         }

app/Http/Controllers/Seller/ExpensesController.php

@@ -0,0 +1,335 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\Expense;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use App\Models\Department;
+use App\Services\Accounting\ExpenseService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Staff/Child Business Expense Controller.
+ *
+ * Handles expense creation and submission by employees.
+ * Approval and payment are handled by Management controller.
+ */
+class ExpensesController extends Controller
+{
+    public function __construct(
+        protected ExpenseService $expenseService
+    ) {}
+
+    /**
+     * List expenses for the current business.
+     *
+     * GET /s/{business}/expenses
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $user = auth()->user();
+
+        $query = Expense::where('business_id', $business->id)
+            ->with(['department', 'createdBy', 'items']);
+
+        // Non-admins only see their own expenses
+        if (! $this->canViewAllExpenses($user, $business)) {
+            $query->where('created_by_user_id', $user->id);
+        }
+
+        // Status filter
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        // Department filter
+        if ($request->filled('department_id')) {
+            $query->where('department_id', $request->department_id);
+        }
+
+        $expenses = $query->orderByDesc('expense_date')->paginate(20)->withQueryString();
+
+        // Get departments for filter
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // Stats for current user
+        $myStats = [
+            'draft' => Expense::where('business_id', $business->id)
+                ->where('created_by_user_id', $user->id)
+                ->status(Expense::STATUS_DRAFT)
+                ->count(),
+            'submitted' => Expense::where('business_id', $business->id)
+                ->where('created_by_user_id', $user->id)
+                ->status(Expense::STATUS_SUBMITTED)
+                ->count(),
+            'approved' => Expense::where('business_id', $business->id)
+                ->where('created_by_user_id', $user->id)
+                ->status(Expense::STATUS_APPROVED)
+                ->count(),
+            'total_pending' => Expense::where('business_id', $business->id)
+                ->where('created_by_user_id', $user->id)
+                ->whereIn('status', [Expense::STATUS_SUBMITTED, Expense::STATUS_APPROVED])
+                ->sum('total_amount'),
+        ];
+
+        return view('seller.expenses.index', compact(
+            'business',
+            'expenses',
+            'departments',
+            'myStats'
+        ));
+    }
+
+    /**
+     * Show create expense form.
+     *
+     * GET /s/{business}/expenses/create
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->where('is_header', false)
+            ->where('account_type', 'expense')
+            ->orderBy('account_number')
+            ->get();
+
+        $paymentMethods = Expense::getPaymentMethods();
+
+        return view('seller.expenses.create', compact(
+            'business',
+            'departments',
+            'glAccounts',
+            'paymentMethods'
+        ));
+    }
+
+    /**
+     * Store a new expense.
+     *
+     * POST /s/{business}/expenses
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'expense_date' => 'required|date',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'payment_method' => 'required|string|in:'.implode(',', array_keys(Expense::getPaymentMethods())),
+            'reference' => 'nullable|string|max:255',
+            'notes' => 'nullable|string|max:1000',
+            'items' => 'required|array|min:1',
+            'items.*.description' => 'required|string|max:255',
+            'items.*.amount' => 'required|numeric|min:0.01',
+            'items.*.gl_expense_account_id' => 'required|integer|exists:gl_accounts,id',
+            'items.*.department_id' => 'nullable|integer|exists:departments,id',
+            'items.*.tax_amount' => 'nullable|numeric|min:0',
+            'submit' => 'nullable|boolean',
+        ]);
+
+        $user = auth()->user();
+        $items = $validated['items'];
+        unset($validated['items'], $validated['submit']);
+
+        // Set default status
+        $validated['status'] = $request->boolean('submit')
+            ? Expense::STATUS_SUBMITTED
+            : Expense::STATUS_DRAFT;
+
+        $expense = $this->expenseService->createExpense($business, $user, $validated, $items);
+
+        $message = $expense->isSubmitted()
+            ? "Expense {$expense->expense_number} submitted for approval."
+            : "Expense {$expense->expense_number} saved as draft.";
+
+        return redirect()
+            ->route('seller.business.expenses.show', [$business, $expense])
+            ->with('success', $message);
+    }
+
+    /**
+     * Show expense details.
+     *
+     * GET /s/{business}/expenses/{expense}
+     */
+    public function show(Request $request, Business $business, Expense $expense): View
+    {
+        $this->authorizeExpenseAccess($expense, $business);
+
+        $expense->load(['items.glAccount', 'items.department', 'department', 'createdBy', 'approvedBy', 'paidBy']);
+
+        return view('seller.expenses.show', compact('business', 'expense'));
+    }
+
+    /**
+     * Show edit expense form (draft only).
+     *
+     * GET /s/{business}/expenses/{expense}/edit
+     */
+    public function edit(Request $request, Business $business, Expense $expense): View
+    {
+        $this->authorizeExpenseAccess($expense, $business);
+
+        if (! $expense->canEdit()) {
+            abort(403, 'Only draft expenses can be edited.');
+        }
+
+        $expense->load(['items']);
+
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->where('is_header', false)
+            ->where('account_type', 'expense')
+            ->orderBy('account_number')
+            ->get();
+
+        $paymentMethods = Expense::getPaymentMethods();
+
+        return view('seller.expenses.edit', compact(
+            'business',
+            'expense',
+            'departments',
+            'glAccounts',
+            'paymentMethods'
+        ));
+    }
+
+    /**
+     * Update an expense (draft only).
+     *
+     * PUT /s/{business}/expenses/{expense}
+     */
+    public function update(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->authorizeExpenseAccess($expense, $business);
+
+        if (! $expense->canEdit()) {
+            return back()->with('error', 'Only draft expenses can be edited.');
+        }
+
+        $validated = $request->validate([
+            'expense_date' => 'required|date',
+            'department_id' => 'nullable|integer|exists:departments,id',
+            'payment_method' => 'required|string|in:'.implode(',', array_keys(Expense::getPaymentMethods())),
+            'reference' => 'nullable|string|max:255',
+            'notes' => 'nullable|string|max:1000',
+            'items' => 'required|array|min:1',
+            'items.*.description' => 'required|string|max:255',
+            'items.*.amount' => 'required|numeric|min:0.01',
+            'items.*.gl_expense_account_id' => 'required|integer|exists:gl_accounts,id',
+            'items.*.department_id' => 'nullable|integer|exists:departments,id',
+            'items.*.tax_amount' => 'nullable|numeric|min:0',
+            'submit' => 'nullable|boolean',
+        ]);
+
+        $items = $validated['items'];
+        unset($validated['items'], $validated['submit']);
+
+        // Update status if submitting
+        if ($request->boolean('submit')) {
+            $validated['status'] = Expense::STATUS_SUBMITTED;
+        }
+
+        $expense = $this->expenseService->updateExpense($expense, $validated, $items);
+
+        $message = $expense->isSubmitted()
+            ? "Expense {$expense->expense_number} submitted for approval."
+            : "Expense {$expense->expense_number} updated.";
+
+        return redirect()
+            ->route('seller.business.expenses.show', [$business, $expense])
+            ->with('success', $message);
+    }
+
+    /**
+     * Submit an expense for approval.
+     *
+     * POST /s/{business}/expenses/{expense}/submit
+     */
+    public function submit(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->authorizeExpenseAccess($expense, $business);
+
+        try {
+            $this->expenseService->submitExpense($expense, auth()->user());
+
+            return back()->with('success', "Expense {$expense->expense_number} submitted for approval.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Delete a draft expense.
+     *
+     * DELETE /s/{business}/expenses/{expense}
+     */
+    public function destroy(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->authorizeExpenseAccess($expense, $business);
+
+        try {
+            $this->expenseService->deleteExpense($expense);
+
+            return redirect()
+                ->route('seller.business.expenses.index', $business)
+                ->with('success', 'Expense deleted.');
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Check if user can view all expenses (not just their own).
+     */
+    protected function canViewAllExpenses($user, Business $business): bool
+    {
+        // Business owners and admins can view all
+        $pivot = $user->businesses()
+            ->where('businesses.id', $business->id)
+            ->first()
+            ?->pivot;
+
+        if ($pivot && in_array($pivot->role ?? $pivot->contact_type ?? '', ['owner', 'primary', 'admin'])) {
+            return true;
+        }
+
+        return $user->user_type === 'admin';
+    }
+
+    /**
+     * Authorize access to a specific expense.
+     */
+    protected function authorizeExpenseAccess(Expense $expense, Business $business): void
+    {
+        // Must belong to this business
+        if ($expense->business_id !== $business->id) {
+            abort(403, 'Access denied.');
+        }
+
+        $user = auth()->user();
+
+        // Must be creator or have view-all permission
+        if ($expense->created_by_user_id !== $user->id && ! $this->canViewAllExpenses($user, $business)) {
+            abort(403, 'Access denied.');
+        }
+    }
+}

app/Http/Controllers/Seller/InvoiceController.php

@@ -33,7 +33,7 @@ class InvoiceController extends Controller
                 'quantity_on_hand', 'quantity_allocated', 'type', 'image_path')
             ->orderBy('name')
             ->get()
-            ->map(function ($product) {
+            ->map(function ($product) use ($business) {
                 // Map batches with their COA data
                 $batches = $product->availableBatches->map(function ($batch) {
                     $latestLab = $batch->getLatestLab();

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

@@ -0,0 +1,171 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Services\Accounting\AccountingReportingService;
+use App\Services\Accounting\ReportExportService;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class AccountingController extends Controller
+{
+    public function __construct(
+        protected AccountingReportingService $reportingService,
+        protected ReportExportService $exportService
+    ) {}
+
+    /**
+     * General Ledger Account Detail.
+     *
+     * GET /s/{business}/management/accounting/gl
+     */
+    public function gl(Request $request, Business $business)
+    {
+        $fromDate = $request->get('from_date', now()->startOfMonth()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $accountId = $request->get('account_id');
+
+        $accounts = $this->reportingService->getAccountsForSelect($business);
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $ledgerData = null;
+        if ($accountId) {
+            $ledgerData = $this->reportingService->getGeneralLedger(
+                $business,
+                (int) $accountId,
+                $fromDate,
+                $toDate
+            );
+        }
+
+        return view('seller.management.accounting.gl', compact(
+            'business',
+            'accounts',
+            'ledgerData',
+            'fromDate',
+            'toDate',
+            'accountId',
+            'isParent'
+        ));
+    }
+
+    /**
+     * Journal Entry Browser.
+     *
+     * GET /s/{business}/management/accounting/journals
+     */
+    public function journals(Request $request, Business $business)
+    {
+        $filters = [
+            'from_date' => $request->get('from_date', now()->startOfMonth()->format('Y-m-d')),
+            'to_date' => $request->get('to_date', now()->format('Y-m-d')),
+            'source_type' => $request->get('source_type'),
+            'status' => $request->get('status'),
+            'division_id' => $request->get('division_id'),
+            'include_children' => true,
+        ];
+
+        $entries = $this->reportingService->getJournalEntries($business, $filters);
+        $isParent = $this->reportingService->isParentCompany($business);
+        $divisions = $isParent ? $this->reportingService->getDivisions($business) : collect();
+
+        $sourceTypes = [
+            'manual' => 'Manual Entry',
+            'ap_bill' => 'AP Bill',
+            'ap_payment' => 'AP Payment',
+            'inter_company' => 'Inter-Company',
+        ];
+
+        $statuses = [
+            'draft' => 'Draft',
+            'posted' => 'Posted',
+            'reversed' => 'Reversed',
+        ];
+
+        return view('seller.management.accounting.journals', compact(
+            'business',
+            'entries',
+            'filters',
+            'isParent',
+            'divisions',
+            'sourceTypes',
+            'statuses'
+        ));
+    }
+
+    /**
+     * Trial Balance Report.
+     *
+     * GET /s/{business}/management/accounting/trial-balance
+     */
+    public function trialBalance(Request $request, Business $business)
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $filters = [
+            'include_children' => $isParent && $includeChildren,
+        ];
+
+        $trialBalance = $this->reportingService->getTrialBalance(
+            $business,
+            $fromDate,
+            $toDate,
+            $filters
+        );
+
+        // Calculate totals
+        $totals = [
+            'debits' => $trialBalance->sum('debits'),
+            'credits' => $trialBalance->sum('credits'),
+            'net_debit' => $trialBalance->where('closing_balance', '>', 0)->sum('closing_balance'),
+            'net_credit' => abs($trialBalance->where('closing_balance', '<', 0)->sum('closing_balance')),
+        ];
+
+        return view('seller.management.accounting.trial-balance', compact(
+            'business',
+            'trialBalance',
+            'totals',
+            'fromDate',
+            'toDate',
+            'includeChildren',
+            'isParent'
+        ));
+    }
+
+    /**
+     * Export Trial Balance as CSV.
+     *
+     * GET /s/{business}/management/accounting/trial-balance/export
+     */
+    public function exportTrialBalance(Request $request, Business $business): StreamedResponse
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $filters = [
+            'include_children' => $isParent && $includeChildren,
+        ];
+
+        $trialBalance = $this->reportingService->getTrialBalance(
+            $business,
+            $fromDate,
+            $toDate,
+            $filters
+        );
+
+        $filename = 'trial_balance_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+
+        return $this->exportService->exportTrialBalance($trialBalance, $filename);
+    }
+}

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

@@ -0,0 +1,163 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\AccountingPeriod;
+use App\Models\Business;
+use App\Services\Accounting\PeriodLockService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class AccountingPeriodsController extends Controller
+{
+    public function __construct(
+        protected PeriodLockService $periodLockService
+    ) {}
+
+    /**
+     * Display accounting periods.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $year = $request->input('year', now()->year);
+        $periods = $this->periodLockService->getPeriodsForBusiness($business, (int) $year);
+
+        // Get available years
+        $yearsWithPeriods = AccountingPeriod::forBusiness($business->id)
+            ->selectRaw('EXTRACT(YEAR FROM period_start) as year')
+            ->distinct()
+            ->pluck('year')
+            ->map(fn ($y) => (int) $y)
+            ->sort()
+            ->values();
+
+        // Always include current and next year
+        $availableYears = $yearsWithPeriods
+            ->push(now()->year)
+            ->push(now()->year + 1)
+            ->unique()
+            ->sort()
+            ->values();
+
+        $canClosePeriods = $this->periodLockService->userHasPermission($business, $request->user(), 'can_close_periods');
+        $canReopenPeriods = $this->periodLockService->userHasPermission($business, $request->user(), 'can_reopen_periods');
+
+        return view('seller.management.accounting.periods.index', [
+            'business' => $business,
+            'periods' => $periods,
+            'year' => (int) $year,
+            'availableYears' => $availableYears,
+            'canClosePeriods' => $canClosePeriods,
+            'canReopenPeriods' => $canReopenPeriods,
+        ]);
+    }
+
+    /**
+     * Generate periods for a year.
+     */
+    public function generate(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_close_periods');
+
+        $validated = $request->validate([
+            'year' => 'required|integer|min:2000|max:2100',
+        ]);
+
+        $periods = $this->periodLockService->ensurePeriodsExist($business, (int) $validated['year']);
+
+        return back()->with('success', 'Generated '.count($periods).' periods for '.$validated['year'].'.');
+    }
+
+    /**
+     * Close a period.
+     */
+    public function close(Request $request, Business $business, AccountingPeriod $period): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_close_periods');
+
+        // Ensure period belongs to this business
+        if ($period->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'status' => 'required|in:soft_closed,hard_closed',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        $this->periodLockService->closePeriod(
+            $period,
+            $validated['status'],
+            $request->user(),
+            $validated['notes'] ?? null
+        );
+
+        $statusLabel = $validated['status'] === 'soft_closed' ? 'soft closed' : 'hard closed';
+
+        return back()->with('success', "Period {$period->period_label} has been {$statusLabel}.");
+    }
+
+    /**
+     * Reopen a period.
+     */
+    public function reopen(Request $request, Business $business, AccountingPeriod $period): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_reopen_periods');
+
+        // Ensure period belongs to this business
+        if ($period->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        $this->periodLockService->reopenPeriod(
+            $period,
+            $request->user(),
+            $validated['notes'] ?? null
+        );
+
+        return back()->with('success', "Period {$period->period_label} has been reopened.");
+    }
+
+    /**
+     * Require Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Require a specific finance permission.
+     */
+    private function requirePermission(Business $business, $user, string $permission): void
+    {
+        // Business owners always have access
+        if ($business->owner_user_id === $user->id) {
+            return;
+        }
+
+        // Check bypass mode
+        if (config('finance_roles.bypass_permissions', false)) {
+            return;
+        }
+
+        if (! $this->periodLockService->userHasPermission($business, $user, $permission)) {
+            abort(403, 'You do not have permission for this action.');
+        }
+    }
+}

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

@@ -0,0 +1,238 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ArInvoice;
+use App\Models\Accounting\Expense;
+use App\Models\Accounting\RecurringTransaction;
+use App\Models\Business;
+use App\Services\Accounting\BillService;
+use App\Services\Accounting\ExpenseService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Action Center - Centralized hub for pending approvals and exceptions.
+ *
+ * Management Suite only - provides quick access to items needing attention:
+ * - Bills pending approval
+ * - Expenses pending approval
+ * - Recurring drafts needing review
+ * - AR exceptions (credit limits, holds, past due)
+ * - Budget exceptions
+ */
+class ActionCenterController extends Controller
+{
+    public function __construct(
+        protected BillService $billService,
+        protected ExpenseService $expenseService
+    ) {}
+
+    /**
+     * Display the Action Center dashboard.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+        $divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
+        $allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
+
+        // 1. Bills Pending Approval
+        $pendingBills = ApBill::whereIn('business_id', $allBusinessIds)
+            ->where('status', ApBill::STATUS_PENDING)
+            ->with(['vendor', 'business'])
+            ->orderBy('due_date')
+            ->limit(20)
+            ->get();
+
+        $pendingBillsCount = ApBill::whereIn('business_id', $allBusinessIds)
+            ->where('status', ApBill::STATUS_PENDING)
+            ->count();
+
+        // 2. Expenses Pending Approval
+        $pendingExpenses = Expense::whereIn('business_id', $allBusinessIds)
+            ->where('status', Expense::STATUS_SUBMITTED)
+            ->with(['user', 'business', 'glAccount'])
+            ->orderBy('expense_date')
+            ->limit(20)
+            ->get();
+
+        $pendingExpensesCount = Expense::whereIn('business_id', $allBusinessIds)
+            ->where('status', Expense::STATUS_SUBMITTED)
+            ->count();
+
+        // 3. Recurring Drafts Needing Review
+        $recurringDrafts = collect();
+        $recurringDraftsCount = 0;
+        if (class_exists(RecurringTransaction::class)) {
+            $recurringDrafts = RecurringTransaction::whereIn('business_id', $allBusinessIds)
+                ->where('status', 'draft')
+                ->with('business')
+                ->limit(20)
+                ->get();
+            $recurringDraftsCount = RecurringTransaction::whereIn('business_id', $allBusinessIds)
+                ->where('status', 'draft')
+                ->count();
+        }
+
+        // 4. AR Exceptions
+        $arExceptions = $this->getArExceptions($allBusinessIds);
+
+        // 5. Budget Exceptions (placeholder - will expand when budget variance tracking exists)
+        $budgetExceptions = $this->getBudgetExceptions($parentBusiness);
+
+        // Summary counts
+        $totalActionItems = $pendingBillsCount + $pendingExpensesCount + $recurringDraftsCount
+            + $arExceptions['count'] + $budgetExceptions['count'];
+
+        return view('seller.management.action-center.index', compact(
+            'business',
+            'parentBusiness',
+            'pendingBills',
+            'pendingBillsCount',
+            'pendingExpenses',
+            'pendingExpensesCount',
+            'recurringDrafts',
+            'recurringDraftsCount',
+            'arExceptions',
+            'budgetExceptions',
+            'totalActionItems'
+        ));
+    }
+
+    /**
+     * Bulk approve pending bills.
+     */
+    public function bulkApproveBills(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'bill_ids' => 'required|array',
+            'bill_ids.*' => 'exists:ap_bills,id',
+        ]);
+
+        $approved = 0;
+        $errors = [];
+
+        foreach ($validated['bill_ids'] as $billId) {
+            try {
+                $bill = ApBill::findOrFail($billId);
+                $this->billService->approveBill($bill, auth()->id());
+                $approved++;
+            } catch (\Exception $e) {
+                $errors[] = "Bill #{$billId}: {$e->getMessage()}";
+            }
+        }
+
+        $message = "{$approved} bill(s) approved successfully.";
+        if (! empty($errors)) {
+            $message .= ' Errors: '.implode(', ', $errors);
+        }
+
+        return back()->with($errors ? 'warning' : 'success', $message);
+    }
+
+    /**
+     * Bulk approve pending expenses.
+     */
+    public function bulkApproveExpenses(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'expense_ids' => 'required|array',
+            'expense_ids.*' => 'exists:expenses,id',
+        ]);
+
+        $approved = 0;
+        $errors = [];
+
+        foreach ($validated['expense_ids'] as $expenseId) {
+            try {
+                $expense = Expense::findOrFail($expenseId);
+                $this->expenseService->approve($expense, auth()->id());
+                $approved++;
+            } catch (\Exception $e) {
+                $errors[] = "Expense #{$expenseId}: {$e->getMessage()}";
+            }
+        }
+
+        $message = "{$approved} expense(s) approved successfully.";
+        if (! empty($errors)) {
+            $message .= ' Errors: '.implode(', ', $errors);
+        }
+
+        return back()->with($errors ? 'warning' : 'success', $message);
+    }
+
+    /**
+     * Bulk reject pending expenses.
+     */
+    public function bulkRejectExpenses(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'expense_ids' => 'required|array',
+            'expense_ids.*' => 'exists:expenses,id',
+            'rejection_reason' => 'required|string|max:500',
+        ]);
+
+        $rejected = 0;
+
+        foreach ($validated['expense_ids'] as $expenseId) {
+            $expense = Expense::findOrFail($expenseId);
+            $this->expenseService->reject($expense, auth()->id(), $validated['rejection_reason']);
+            $rejected++;
+        }
+
+        return back()->with('success', "{$rejected} expense(s) rejected.");
+    }
+
+    /**
+     * Get AR exceptions (credit limits, holds, past due).
+     */
+    protected function getArExceptions(array $businessIds): array
+    {
+        $exceptions = [
+            'over_credit_limit' => collect(),
+            'credit_hold' => collect(),
+            'past_due_60' => collect(),
+            'past_due_90' => collect(),
+            'count' => 0,
+        ];
+
+        // Past due > 60 days
+        $pastDue60 = ArInvoice::whereIn('business_id', $businessIds)
+            ->where('status', ArInvoice::STATUS_OVERDUE)
+            ->where('due_date', '<', now()->subDays(60))
+            ->where('balance_due', '>', 0)
+            ->with(['customer', 'business'])
+            ->get();
+        $exceptions['past_due_60'] = $pastDue60->filter(fn ($inv) => $inv->due_date >= now()->subDays(90));
+
+        // Past due > 90 days
+        $exceptions['past_due_90'] = ArInvoice::whereIn('business_id', $businessIds)
+            ->where('status', ArInvoice::STATUS_OVERDUE)
+            ->where('due_date', '<', now()->subDays(90))
+            ->where('balance_due', '>', 0)
+            ->with(['customer', 'business'])
+            ->get();
+
+        $exceptions['count'] = $exceptions['past_due_60']->count() + $exceptions['past_due_90']->count();
+
+        return $exceptions;
+    }
+
+    /**
+     * Get budget exceptions (over budget items).
+     */
+    protected function getBudgetExceptions(Business $business): array
+    {
+        // Placeholder - will expand when budget variance tracking is implemented
+        return [
+            'items' => collect(),
+            'count' => 0,
+        ];
+    }
+}

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

@@ -0,0 +1,508 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ApPayment;
+use App\Models\Accounting\ArInvoice;
+use App\Models\Accounting\Expense;
+use App\Models\Accounting\JournalEntry;
+use App\Models\Accounting\JournalEntryLine;
+use App\Models\Business;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\View\View;
+
+/**
+ * Advanced Analytics - Deep dive dashboards for financial analysis.
+ *
+ * Provides:
+ * - AR Analytics (aging, DSO, collection rate)
+ * - AP Analytics (payment timing, vendor analysis)
+ * - Cash Analytics (position, forecast, runway)
+ * - Expense Analytics (category breakdown, trends)
+ */
+class AdvancedAnalyticsController extends Controller
+{
+    /**
+     * AR Analytics Dashboard.
+     */
+    public function arAnalytics(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+        $divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
+        $allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
+
+        $endDate = Carbon::parse($request->get('end_date', now()));
+        $startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
+
+        // Aging buckets
+        $aging = $this->calculateArAging($allBusinessIds);
+
+        // DSO (Days Sales Outstanding)
+        $dso = $this->calculateDSO($allBusinessIds, $startDate, $endDate);
+
+        // Collection rate (last 12 months)
+        $collectionRate = $this->calculateCollectionRate($allBusinessIds, $startDate, $endDate);
+
+        // Monthly AR trend
+        $monthlyTrend = $this->getArMonthlyTrend($allBusinessIds, 12);
+
+        // Top customers by AR balance
+        $topCustomers = ArInvoice::whereIn('business_id', $allBusinessIds)
+            ->where('balance_due', '>', 0)
+            ->selectRaw('customer_id, SUM(balance_due) as total_balance')
+            ->groupBy('customer_id')
+            ->with('customer')
+            ->orderByDesc('total_balance')
+            ->limit(10)
+            ->get();
+
+        return view('seller.management.analytics.ar', compact(
+            'business',
+            'parentBusiness',
+            'aging',
+            'dso',
+            'collectionRate',
+            'monthlyTrend',
+            'topCustomers',
+            'startDate',
+            'endDate'
+        ));
+    }
+
+    /**
+     * AP Analytics Dashboard.
+     */
+    public function apAnalytics(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+        $divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
+        $allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
+
+        $endDate = Carbon::parse($request->get('end_date', now()));
+        $startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
+
+        // Aging buckets
+        $aging = $this->calculateApAging($allBusinessIds);
+
+        // DPO (Days Payable Outstanding)
+        $dpo = $this->calculateDPO($allBusinessIds, $startDate, $endDate);
+
+        // Payment timing analysis
+        $paymentTiming = $this->analyzePaymentTiming($allBusinessIds, $startDate, $endDate);
+
+        // Top vendors by AP balance
+        $topVendors = ApBill::whereIn('business_id', $allBusinessIds)
+            ->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
+            ->selectRaw('vendor_id, SUM(total - paid_amount) as total_balance')
+            ->groupBy('vendor_id')
+            ->with('vendor')
+            ->orderByDesc('total_balance')
+            ->limit(10)
+            ->get();
+
+        // Monthly AP trend
+        $monthlyTrend = $this->getApMonthlyTrend($allBusinessIds, 12);
+
+        return view('seller.management.analytics.ap', compact(
+            'business',
+            'parentBusiness',
+            'aging',
+            'dpo',
+            'paymentTiming',
+            'topVendors',
+            'monthlyTrend',
+            'startDate',
+            'endDate'
+        ));
+    }
+
+    /**
+     * Cash Analytics Dashboard.
+     */
+    public function cashAnalytics(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+        $divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
+        $allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
+
+        // Current cash position from GL
+        $cashPosition = $this->calculateCashPosition($parentBusiness);
+
+        // Cash flow by month (last 12 months)
+        $monthlyCashFlow = $this->getMonthlyCashFlow($parentBusiness, 12);
+
+        // Expected collections (upcoming AR)
+        $expectedCollections = ArInvoice::whereIn('business_id', $allBusinessIds)
+            ->where('balance_due', '>', 0)
+            ->where('due_date', '>=', now())
+            ->where('due_date', '<=', now()->addDays(90))
+            ->selectRaw("
+                CASE
+                    WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
+                    WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
+                    ELSE '61-90 days'
+                END as period,
+                SUM(balance_due) as total
+            ")
+            ->groupBy(DB::raw("
+                CASE
+                    WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
+                    WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
+                    ELSE '61-90 days'
+                END
+            "))
+            ->get()
+            ->pluck('total', 'period');
+
+        // Expected payments (upcoming AP)
+        $expectedPayments = ApBill::whereIn('business_id', $allBusinessIds)
+            ->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
+            ->where('due_date', '>=', now())
+            ->where('due_date', '<=', now()->addDays(90))
+            ->selectRaw("
+                CASE
+                    WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
+                    WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
+                    ELSE '61-90 days'
+                END as period,
+                SUM(total - paid_amount) as total
+            ")
+            ->groupBy(DB::raw("
+                CASE
+                    WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
+                    WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
+                    ELSE '61-90 days'
+                END
+            "))
+            ->get()
+            ->pluck('total', 'period');
+
+        // Cash runway (months of runway based on avg monthly expenses)
+        $avgMonthlyExpenses = $this->getAverageMonthlyExpenses($allBusinessIds, 6);
+        $cashRunway = $avgMonthlyExpenses > 0 ? round($cashPosition / $avgMonthlyExpenses, 1) : null;
+
+        return view('seller.management.analytics.cash', compact(
+            'business',
+            'parentBusiness',
+            'cashPosition',
+            'monthlyCashFlow',
+            'expectedCollections',
+            'expectedPayments',
+            'avgMonthlyExpenses',
+            'cashRunway'
+        ));
+    }
+
+    /**
+     * Expense Analytics Dashboard.
+     */
+    public function expenseAnalytics(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+        $divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
+        $allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
+
+        $endDate = Carbon::parse($request->get('end_date', now()));
+        $startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
+
+        // Expenses by category
+        $byCategory = Expense::whereIn('business_id', $allBusinessIds)
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->where('status', Expense::STATUS_APPROVED)
+            ->selectRaw('gl_account_id, SUM(amount) as total')
+            ->groupBy('gl_account_id')
+            ->with('glAccount')
+            ->orderByDesc('total')
+            ->get();
+
+        // Expenses by division
+        $byDivision = Expense::whereIn('business_id', $allBusinessIds)
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->where('status', Expense::STATUS_APPROVED)
+            ->selectRaw('business_id, SUM(amount) as total')
+            ->groupBy('business_id')
+            ->with('business')
+            ->orderByDesc('total')
+            ->get();
+
+        // Monthly expense trend
+        $monthlyTrend = Expense::whereIn('business_id', $allBusinessIds)
+            ->where('status', Expense::STATUS_APPROVED)
+            ->where('expense_date', '>=', now()->subMonths(12))
+            ->selectRaw("DATE_TRUNC('month', expense_date) as month, SUM(amount) as total")
+            ->groupBy(DB::raw("DATE_TRUNC('month', expense_date)"))
+            ->orderBy('month')
+            ->get();
+
+        // Top expense categories (from GL)
+        $topCategories = JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness, $startDate, $endDate) {
+            $q->where('business_id', $parentBusiness->id)
+                ->where('status', JournalEntry::STATUS_POSTED)
+                ->whereBetween('entry_date', [$startDate, $endDate]);
+        })
+            ->whereHas('glAccount', function ($q) {
+                $q->where('account_type', 'expense');
+            })
+            ->selectRaw('gl_account_id, SUM(debit_amount) as total_debit')
+            ->groupBy('gl_account_id')
+            ->with('glAccount')
+            ->orderByDesc('total_debit')
+            ->limit(15)
+            ->get();
+
+        return view('seller.management.analytics.expense', compact(
+            'business',
+            'parentBusiness',
+            'byCategory',
+            'byDivision',
+            'monthlyTrend',
+            'topCategories',
+            'startDate',
+            'endDate'
+        ));
+    }
+
+    // =========================================================================
+    // HELPER METHODS
+    // =========================================================================
+
+    protected function calculateArAging(array $businessIds): array
+    {
+        $buckets = [
+            'current' => 0,
+            '1_30' => 0,
+            '31_60' => 0,
+            '61_90' => 0,
+            'over_90' => 0,
+        ];
+
+        $invoices = ArInvoice::whereIn('business_id', $businessIds)
+            ->where('balance_due', '>', 0)
+            ->get();
+
+        foreach ($invoices as $invoice) {
+            $daysOverdue = $invoice->due_date ? now()->diffInDays($invoice->due_date, false) : 0;
+
+            if ($daysOverdue <= 0) {
+                $buckets['current'] += $invoice->balance_due;
+            } elseif ($daysOverdue <= 30) {
+                $buckets['1_30'] += $invoice->balance_due;
+            } elseif ($daysOverdue <= 60) {
+                $buckets['31_60'] += $invoice->balance_due;
+            } elseif ($daysOverdue <= 90) {
+                $buckets['61_90'] += $invoice->balance_due;
+            } else {
+                $buckets['over_90'] += $invoice->balance_due;
+            }
+        }
+
+        $buckets['total'] = array_sum($buckets);
+
+        return $buckets;
+    }
+
+    protected function calculateApAging(array $businessIds): array
+    {
+        $buckets = [
+            'current' => 0,
+            '1_30' => 0,
+            '31_60' => 0,
+            '61_90' => 0,
+            'over_90' => 0,
+        ];
+
+        $bills = ApBill::whereIn('business_id', $businessIds)
+            ->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
+            ->get();
+
+        foreach ($bills as $bill) {
+            $balance = $bill->total - $bill->paid_amount;
+            $daysOverdue = $bill->due_date ? now()->diffInDays($bill->due_date, false) : 0;
+
+            if ($daysOverdue <= 0) {
+                $buckets['current'] += $balance;
+            } elseif ($daysOverdue <= 30) {
+                $buckets['1_30'] += $balance;
+            } elseif ($daysOverdue <= 60) {
+                $buckets['31_60'] += $balance;
+            } elseif ($daysOverdue <= 90) {
+                $buckets['61_90'] += $balance;
+            } else {
+                $buckets['over_90'] += $balance;
+            }
+        }
+
+        $buckets['total'] = array_sum($buckets);
+
+        return $buckets;
+    }
+
+    protected function calculateDSO(array $businessIds, Carbon $startDate, Carbon $endDate): float
+    {
+        $totalAR = ArInvoice::whereIn('business_id', $businessIds)
+            ->where('balance_due', '>', 0)
+            ->sum('balance_due');
+
+        $totalRevenue = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereBetween('invoice_date', [$startDate, $endDate])
+            ->sum('total');
+
+        $days = $startDate->diffInDays($endDate);
+
+        if ($totalRevenue > 0 && $days > 0) {
+            $avgDailyRevenue = $totalRevenue / $days;
+
+            return round($totalAR / $avgDailyRevenue, 1);
+        }
+
+        return 0;
+    }
+
+    protected function calculateDPO(array $businessIds, Carbon $startDate, Carbon $endDate): float
+    {
+        $totalAP = ApBill::whereIn('business_id', $businessIds)
+            ->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
+            ->selectRaw('SUM(total - paid_amount) as balance')
+            ->value('balance') ?? 0;
+
+        $totalPurchases = ApBill::whereIn('business_id', $businessIds)
+            ->whereBetween('bill_date', [$startDate, $endDate])
+            ->sum('total');
+
+        $days = $startDate->diffInDays($endDate);
+
+        if ($totalPurchases > 0 && $days > 0) {
+            $avgDailyPurchases = $totalPurchases / $days;
+
+            return round($totalAP / $avgDailyPurchases, 1);
+        }
+
+        return 0;
+    }
+
+    protected function calculateCollectionRate(array $businessIds, Carbon $startDate, Carbon $endDate): float
+    {
+        $totalInvoiced = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereBetween('invoice_date', [$startDate, $endDate])
+            ->sum('total');
+
+        $totalCollected = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereBetween('invoice_date', [$startDate, $endDate])
+            ->selectRaw('SUM(total - balance_due) as collected')
+            ->value('collected') ?? 0;
+
+        if ($totalInvoiced > 0) {
+            return round(($totalCollected / $totalInvoiced) * 100, 1);
+        }
+
+        return 0;
+    }
+
+    protected function analyzePaymentTiming(array $businessIds, Carbon $startDate, Carbon $endDate): array
+    {
+        $payments = ApPayment::whereIn('business_id', $businessIds)
+            ->whereBetween('payment_date', [$startDate, $endDate])
+            ->with('bill')
+            ->get();
+
+        $early = 0;
+        $onTime = 0;
+        $late = 0;
+
+        foreach ($payments as $payment) {
+            if (! $payment->bill?->due_date) {
+                continue;
+            }
+
+            $daysDiff = $payment->payment_date->diffInDays($payment->bill->due_date, false);
+
+            if ($daysDiff > 5) {
+                $early++;
+            } elseif ($daysDiff >= -5) {
+                $onTime++;
+            } else {
+                $late++;
+            }
+        }
+
+        $total = $early + $onTime + $late;
+
+        return [
+            'early' => $early,
+            'on_time' => $onTime,
+            'late' => $late,
+            'early_pct' => $total > 0 ? round(($early / $total) * 100, 1) : 0,
+            'on_time_pct' => $total > 0 ? round(($onTime / $total) * 100, 1) : 0,
+            'late_pct' => $total > 0 ? round(($late / $total) * 100, 1) : 0,
+        ];
+    }
+
+    protected function getArMonthlyTrend(array $businessIds, int $months): \Illuminate\Support\Collection
+    {
+        return ArInvoice::whereIn('business_id', $businessIds)
+            ->where('invoice_date', '>=', now()->subMonths($months))
+            ->selectRaw("DATE_TRUNC('month', invoice_date) as month, SUM(total) as invoiced, SUM(total - balance_due) as collected")
+            ->groupBy(DB::raw("DATE_TRUNC('month', invoice_date)"))
+            ->orderBy('month')
+            ->get();
+    }
+
+    protected function getApMonthlyTrend(array $businessIds, int $months): \Illuminate\Support\Collection
+    {
+        return ApBill::whereIn('business_id', $businessIds)
+            ->where('bill_date', '>=', now()->subMonths($months))
+            ->selectRaw("DATE_TRUNC('month', bill_date) as month, SUM(total) as billed, SUM(paid_amount) as paid")
+            ->groupBy(DB::raw("DATE_TRUNC('month', bill_date)"))
+            ->orderBy('month')
+            ->get();
+    }
+
+    protected function calculateCashPosition(Business $parentBusiness): float
+    {
+        // Sum of all cash accounts (1000-1099 range)
+        return JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness) {
+            $q->where('business_id', $parentBusiness->id)
+                ->where('status', JournalEntry::STATUS_POSTED);
+        })
+            ->whereHas('glAccount', function ($q) {
+                $q->where('account_number', '>=', '1000')
+                    ->where('account_number', '<', '1100');
+            })
+            ->selectRaw('SUM(debit_amount - credit_amount) as balance')
+            ->value('balance') ?? 0;
+    }
+
+    protected function getMonthlyCashFlow(Business $parentBusiness, int $months): \Illuminate\Support\Collection
+    {
+        return JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness) {
+            $q->where('business_id', $parentBusiness->id)
+                ->where('status', JournalEntry::STATUS_POSTED)
+                ->where('entry_date', '>=', now()->subMonths($months));
+        })
+            ->whereHas('glAccount', function ($q) {
+                $q->where('account_number', '>=', '1000')
+                    ->where('account_number', '<', '1100');
+            })
+            ->join('journal_entries', 'journal_entry_lines.journal_entry_id', '=', 'journal_entries.id')
+            ->selectRaw("DATE_TRUNC('month', journal_entries.entry_date) as month, SUM(debit_amount) as inflows, SUM(credit_amount) as outflows")
+            ->groupBy(DB::raw("DATE_TRUNC('month', journal_entries.entry_date)"))
+            ->orderBy('month')
+            ->get();
+    }
+
+    protected function getAverageMonthlyExpenses(array $businessIds, int $months): float
+    {
+        $total = Expense::whereIn('business_id', $businessIds)
+            ->where('status', Expense::STATUS_APPROVED)
+            ->where('expense_date', '>=', now()->subMonths($months))
+            ->sum('amount');
+
+        return $total / max($months, 1);
+    }
+}

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

@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class AnalyticsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function index(Request $request, Business $business)
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $businessIds = $filterData['business_ids'];
+
+        // Collect analytics data across all businesses
+        $analytics = $this->collectAnalytics($businessIds);
+
+        return view('seller.management.analytics.index', $this->withDivisionFilter([
+            'business' => $business,
+            'analytics' => $analytics,
+        ], $filterData));
+    }
+
+    /**
+     * Require Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    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) 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.payment_status', ['sent', 'partial', 'overdue'])
+            ->select(
+                'businesses.name as division_name',
+                DB::raw('SUM(invoices.total) as total_ar'),
+                DB::raw('SUM(invoices.amount_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,
+            ],
+        ];
+    }
+}

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

@@ -0,0 +1,340 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ApVendor;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use App\Models\Department;
+use App\Models\PurchaseOrder;
+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
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected BillService $billService,
+        protected PaymentService $paymentService
+    ) {}
+
+    /**
+     * Bills list page.
+     *
+     * GET /s/{business}/management/ap/bills
+     */
+    public function index(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Get bills with filters - use division filter
+        $query = ApBill::forBusinesses($filterData['business_ids'])
+            ->with(['vendor', 'purchaseOrder', 'business']);
+
+        // Status filter
+        if ($request->filled('status')) {
+            $query->status($request->status);
+        }
+
+        // Vendor filter
+        if ($request->filled('vendor_id')) {
+            $query->where('vendor_id', $request->vendor_id);
+        }
+
+        // Date range filter
+        if ($request->filled('from_date')) {
+            $query->whereDate('bill_date', '>=', $request->from_date);
+        }
+        if ($request->filled('to_date')) {
+            $query->whereDate('bill_date', '<=', $request->to_date);
+        }
+
+        // Unpaid filter
+        if ($request->boolean('unpaid')) {
+            $query->unpaid();
+        }
+
+        // Overdue filter
+        if ($request->boolean('overdue')) {
+            $query->overdue();
+        }
+
+        // Sort
+        $sortField = $request->get('sort', 'due_date');
+        $sortDir = $request->get('dir', 'asc');
+        $query->orderBy($sortField, $sortDir);
+
+        $bills = $query->paginate(20)->withQueryString();
+
+        // Get vendors for filter dropdown (from all filtered businesses)
+        $vendors = ApVendor::whereIn('business_id', $filterData['business_ids'])
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // Stats (scoped to filtered businesses)
+        $stats = [
+            'total_outstanding' => ApBill::forBusinesses($filterData['business_ids'])->unpaid()->sum('balance_due'),
+            'overdue_count' => ApBill::forBusinesses($filterData['business_ids'])->overdue()->count(),
+            'overdue_amount' => ApBill::forBusinesses($filterData['business_ids'])->overdue()->sum('balance_due'),
+            'pending_approval' => ApBill::forBusinesses($filterData['business_ids'])->whereIn('status', ['draft', 'pending'])->count(),
+        ];
+
+        // Check if user can pay (parent company only)
+        $canPay = $business->parent_id === null;
+
+        return view('seller.management.ap.bills.index', $this->withDivisionFilter([
+            'business' => $business,
+            'bills' => $bills,
+            'vendors' => $vendors,
+            'stats' => $stats,
+            'canPay' => $canPay,
+        ], $filterData));
+    }
+
+    /**
+     * Bill detail page.
+     *
+     * GET /s/{business}/management/ap/bills/{bill}
+     */
+    public function show(Request $request, Business $business, ApBill $bill)
+    {
+        // Verify bill belongs to this business or its divisions
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($bill->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+
+        $bill->load([
+            'vendor',
+            'items.glAccount',
+            'items.department',
+            'purchaseOrder.items',
+            'paymentApplications.payment',
+            'approvedBy',
+            'createdBy',
+        ]);
+
+        // Check if user can pay (parent company only)
+        $canPay = $business->parent_id === null;
+
+        // Check if user can approve
+        $canApprove = in_array($bill->status, [ApBill::STATUS_DRAFT, ApBill::STATUS_PENDING]);
+
+        return view('seller.management.ap.bills.show', compact(
+            'business',
+            'bill',
+            'canPay',
+            'canApprove'
+        ));
+    }
+
+    /**
+     * Create bill page (manual entry).
+     *
+     * GET /s/{business}/management/ap/bills/create
+     */
+    public function create(Request $request, Business $business)
+    {
+        // Get vendors
+        $vendors = ApVendor::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // Get GL accounts for line items
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->where('is_header', false)
+            ->orderBy('account_number')
+            ->get();
+
+        // Get departments
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // If creating from PO, get the PO
+        $purchaseOrder = null;
+        if ($request->filled('po_id')) {
+            $purchaseOrder = PurchaseOrder::where('business_id', $business->id)
+                ->with('items')
+                ->findOrFail($request->po_id);
+        }
+
+        return view('seller.management.ap.bills.create', compact(
+            'business',
+            'vendors',
+            'glAccounts',
+            'departments',
+            'purchaseOrder'
+        ));
+    }
+
+    /**
+     * Store a new bill (web form submission).
+     *
+     * POST /s/{business}/management/ap/bills
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            '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', 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', 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', $business->id)],
+        ]);
+
+        try {
+            // Check if creating from PO
+            if (! empty($validated['purchase_order_id'])) {
+                $po = PurchaseOrder::where('business_id', $business->id)
+                    ->findOrFail($validated['purchase_order_id']);
+
+                $bill = $this->billService->createFromPurchaseOrder(
+                    $po,
+                    $validated['vendor_invoice_number'],
+                    $validated
+                );
+            } else {
+                $bill = $this->billService->createManualBill(
+                    $business->id,
+                    $validated['vendor_id'],
+                    $validated['vendor_invoice_number'],
+                    $validated['items'],
+                    $validated
+                );
+            }
+
+            return redirect()
+                ->route('seller.business.management.ap.bills.show', [$business, $bill])
+                ->with('success', "Bill {$bill->bill_number} created successfully.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->withInput()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Approve a bill.
+     *
+     * POST /s/{business}/management/ap/bills/{bill}/approve
+     */
+    public function approve(Business $business, ApBill $bill)
+    {
+        if ($bill->business_id !== $business->id) {
+            abort(403);
+        }
+
+        try {
+            $this->billService->approveBill($bill, auth()->id());
+
+            return back()->with('success', "Bill {$bill->bill_number} approved.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Pay a bill (parent company only).
+     *
+     * POST /s/{business}/management/ap/bills/{bill}/pay
+     */
+    public function pay(Request $request, Business $business, ApBill $bill)
+    {
+        // Only parent company can pay
+        if ($business->parent_id !== null) {
+            abort(403, 'Only parent company can make payments.');
+        }
+
+        // Bill must be from this business or a child
+        $canPay = $bill->business_id === $business->id
+            || $bill->business->parent_id === $business->id;
+
+        if (! $canPay) {
+            abort(403, 'Cannot pay this bill.');
+        }
+
+        $validated = $request->validate([
+            'payment_method' => 'required|in:check,ach,wire,card,cash',
+            'amount' => 'nullable|numeric|min:0.01',
+            'discount' => 'nullable|numeric|min:0',
+            'reference_number' => 'nullable|string|max:100',
+            'memo' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $discount = $validated['discount'] ?? 0;
+            $amount = $validated['amount'] ?? bcsub((string) $bill->balance_due, (string) $discount, 2);
+
+            $payment = $this->paymentService->createPayment(
+                $business,
+                $bill->vendor_id,
+                (float) $amount,
+                $validated['payment_method'],
+                [
+                    [
+                        'bill_id' => $bill->id,
+                        'amount' => $amount,
+                        'discount' => $discount,
+                    ],
+                ],
+                [
+                    'reference_number' => $validated['reference_number'] ?? null,
+                    'memo' => $validated['memo'] ?? null,
+                ]
+            );
+
+            $this->paymentService->completePayment($payment);
+
+            return back()->with('success', "Payment {$payment->payment_number} applied to bill {$bill->bill_number}.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Void a bill.
+     *
+     * POST /s/{business}/management/ap/bills/{bill}/void
+     */
+    public function void(Request $request, Business $business, ApBill $bill)
+    {
+        if ($bill->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'reason' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $this->billService->voidBill($bill, $validated['reason'] ?? null);
+
+            return redirect()
+                ->route('seller.business.management.ap.bills.index', $business)
+                ->with('success', "Bill {$bill->bill_number} voided.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+}

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

@@ -0,0 +1,328 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApVendor;
+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
+{
+    use ManagementDivisionFilter;
+
+    /**
+     * Vendors list page.
+     *
+     * GET /s/{business}/management/ap/vendors
+     */
+    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', $filterData['business_ids'])
+            ->with('business')
+            ->withCount('bills');
+
+        // Search filter
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('code', 'like', "%{$search}%")
+                    ->orWhere('contact_email', 'like', "%{$search}%");
+            });
+        }
+
+        // Active filter
+        if ($request->has('active')) {
+            $query->where('is_active', $request->boolean('active'));
+        }
+
+        $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)
+            ->where('is_header', false)
+            ->whereIn('account_type', ['expense', 'asset'])
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.ap.vendors.index', $this->withDivisionFilter([
+            'business' => $business,
+            'vendors' => $vendors,
+            'glAccounts' => $glAccounts,
+            'isParent' => $isParent,
+        ], $filterData));
+    }
+
+    /**
+     * Store a new vendor.
+     *
+     * POST /s/{business}/management/ap/vendors
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'code' => 'nullable|string|max:50',
+            'name' => 'required|string|max:255',
+            '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', Rule::exists('gl_accounts', 'id')->where('business_id', $business->id)],
+            'contact_name' => 'nullable|string|max:255',
+            'contact_email' => 'nullable|email|max:255',
+            'contact_phone' => 'nullable|string|max:50',
+            'address_line1' => 'nullable|string|max:255',
+            'address_line2' => 'nullable|string|max:255',
+            'city' => 'nullable|string|max:100',
+            'state' => 'nullable|string|max:100',
+            'postal_code' => 'nullable|string|max:20',
+            'country' => 'nullable|string|max:100',
+            'is_1099' => 'boolean',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        // Generate code if not provided
+        if (empty($validated['code'])) {
+            $validated['code'] = $this->generateVendorCode($business->id, $validated['name']);
+        }
+
+        $vendor = ApVendor::create([
+            'business_id' => $business->id,
+            ...$validated,
+            'is_active' => true,
+        ]);
+
+        if ($request->wantsJson()) {
+            return response()->json([
+                'success' => true,
+                'vendor' => $vendor,
+            ]);
+        }
+
+        return back()->with('success', "Vendor {$vendor->name} created successfully.");
+    }
+
+    /**
+     * Show create vendor form.
+     *
+     * GET /s/{business}/management/ap/vendors/create
+     */
+    public function create(Request $request, Business $business)
+    {
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->where('is_header', false)
+            ->whereIn('account_type', ['expense', 'asset'])
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.ap.vendors.create', compact(
+            'business',
+            'glAccounts'
+        ));
+    }
+
+    /**
+     * Show vendor details.
+     *
+     * GET /s/{business}/management/ap/vendors/{vendor}
+     */
+    public function show(Request $request, Business $business, ApVendor $vendor)
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+
+        $vendor->load(['defaultGlAccount']);
+
+        // Get recent bills
+        $recentBills = $vendor->bills()
+            ->with(['glAccount'])
+            ->orderByDesc('bill_date')
+            ->limit(10)
+            ->get();
+
+        // Get recent payments
+        $recentPayments = $vendor->payments()
+            ->with(['bills'])
+            ->orderByDesc('payment_date')
+            ->limit(10)
+            ->get();
+
+        // Calculate metrics
+        $metrics = [
+            'total_bills' => $vendor->bills()->count(),
+            'unpaid_balance' => $vendor->bills()->unpaid()->sum('balance_due'),
+            'overdue_balance' => $vendor->bills()->overdue()->sum('balance_due'),
+            'ytd_payments' => $vendor->payments()
+                ->whereYear('payment_date', now()->year)
+                ->completed()
+                ->sum('amount'),
+        ];
+
+        return view('seller.management.ap.vendors.show', compact(
+            'business',
+            'vendor',
+            'recentBills',
+            'recentPayments',
+            'metrics'
+        ));
+    }
+
+    /**
+     * Show edit vendor form.
+     *
+     * GET /s/{business}/management/ap/vendors/{vendor}/edit
+     */
+    public function edit(Request $request, Business $business, ApVendor $vendor)
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->where('is_header', false)
+            ->whereIn('account_type', ['expense', 'asset'])
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.ap.vendors.edit', compact(
+            'business',
+            'vendor',
+            'glAccounts'
+        ));
+    }
+
+    /**
+     * Update a vendor.
+     *
+     * PUT /s/{business}/management/ap/vendors/{vendor}
+     */
+    public function update(Request $request, Business $business, ApVendor $vendor)
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+
+        $validated = $request->validate([
+            'code' => 'nullable|string|max:50',
+            'name' => 'required|string|max:255',
+            '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', 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',
+            'address_line1' => 'nullable|string|max:255',
+            'address_line2' => 'nullable|string|max:255',
+            'city' => 'nullable|string|max:100',
+            'state' => 'nullable|string|max:100',
+            'postal_code' => 'nullable|string|max:20',
+            'country' => 'nullable|string|max:100',
+            'is_1099' => 'boolean',
+            'is_active' => 'boolean',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        $vendor->update($validated);
+
+        if ($request->wantsJson()) {
+            return response()->json([
+                'success' => true,
+                'vendor' => $vendor->fresh(),
+            ]);
+        }
+
+        return back()->with('success', "Vendor {$vendor->name} updated successfully.");
+    }
+
+    /**
+     * Toggle vendor active status.
+     *
+     * POST /s/{business}/management/ap/vendors/{vendor}/toggle-active
+     */
+    public function toggleActive(Business $business, ApVendor $vendor)
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+
+        $vendor->update(['is_active' => ! $vendor->is_active]);
+
+        $status = $vendor->is_active ? 'activated' : 'deactivated';
+
+        return back()->with('success', "Vendor {$vendor->name} {$status}.");
+    }
+
+    /**
+     * Generate vendor code from name.
+     */
+    protected function generateVendorCode(int $businessId, string $name): string
+    {
+        // Take first 3 chars of each word, uppercase
+        $words = preg_split('/\s+/', strtoupper($name));
+        $prefix = '';
+        foreach ($words as $word) {
+            $prefix .= substr(preg_replace('/[^A-Z0-9]/', '', $word), 0, 3);
+            if (strlen($prefix) >= 6) {
+                break;
+            }
+        }
+        $prefix = substr($prefix, 0, 6);
+
+        // Check for uniqueness
+        $count = ApVendor::where('business_id', $businessId)
+            ->where('code', 'like', "{$prefix}%")
+            ->count();
+
+        return $count > 0 ? "{$prefix}-{$count}" : $prefix;
+    }
+}

app/Http/Controllers/Seller/Management/ArController.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\ArCustomer;
+use App\Models\Business;
+use App\Services\Accounting\ArAnalyticsService;
+use App\Services\Accounting\ArService;
+use App\Services\Accounting\CustomerFinancialService;
+use App\Services\Accounting\ReportExportService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class ArController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected ArAnalyticsService $analyticsService,
+        protected ArService $arService,
+        protected CustomerFinancialService $customerService,
+        protected ReportExportService $exportService
+    ) {}
+
+    /**
+     * AR Overview dashboard.
+     */
+    public function index(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $metrics = $this->analyticsService->getARMetrics($business, $filterData['business_ids']);
+        $aging = $this->analyticsService->getARAging($business, $filterData['business_ids']);
+        $topCustomers = $this->analyticsService->getARBreakdownByCustomer($business, $filterData['business_ids'], 5);
+
+        return view('seller.management.ar.index', $this->withDivisionFilter([
+            'business' => $business,
+            'metrics' => $metrics,
+            'aging' => $aging,
+            'topCustomers' => $topCustomers,
+        ], $filterData));
+    }
+
+    /**
+     * AR Aging detail page.
+     */
+    public function aging(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $aging = $this->analyticsService->getARAging($business, $filterData['business_ids']);
+        $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.');
+    }
+
+    /**
+     * Export AR Aging report as CSV.
+     */
+    public function exportAging(Request $request, Business $business): StreamedResponse
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $byCustomer = $this->analyticsService->getARBreakdownByCustomer($business, $filterData['business_ids'], 1000);
+
+        $filename = 'ar_aging_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+
+        return $this->exportService->exportArAging($byCustomer, $filename);
+    }
+}

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/BudgetReportingController.php

@@ -0,0 +1,145 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\Budget;
+use App\Models\Business;
+use App\Services\Accounting\BudgetService;
+use App\Services\Accounting\ReportExportService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class BudgetReportingController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected BudgetService $budgetService,
+        protected ReportExportService $exportService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List budgets with variance summary for reporting.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Get all budgets with quick variance summary
+        $budgets = Budget::whereIn('business_id', $filterData['business_ids'])
+            ->active()
+            ->with(['business'])
+            ->withCount('lines')
+            ->orderByDesc('fiscal_year')
+            ->orderByDesc('created_at')
+            ->get()
+            ->map(function ($budget) {
+                $summary = $this->budgetService->getBudgetSummary($budget);
+
+                return [
+                    'budget' => $budget,
+                    'total_budget' => $summary['total_budget'],
+                    'total_actual' => $summary['total_actual'],
+                    'variance_amount' => $summary['variance_amount'],
+                    'variance_percent' => $summary['variance_percent'],
+                ];
+            });
+
+        return view('seller.management.financials.budget-vs-actual.index', $this->withDivisionFilter([
+            'business' => $business,
+            'budgets' => $budgets,
+        ], $filterData));
+    }
+
+    /**
+     * Show detailed Budget vs Actual report for a specific budget.
+     */
+    public function show(Request $request, Business $business, Budget $budget): View
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Get grouping preference
+        $groupBy = $request->get('group_by', 'department');
+
+        // Build filters for the report - use snake_case keys from getDivisionFilterData()
+        $filters = [
+            'include_children' => ($filterData['selected_division'] === null && $business->hasChildBusinesses()),
+        ];
+
+        if ($filterData['selected_division']) {
+            $filters['division_id'] = $filterData['selected_division']->id;
+        }
+
+        $report = $this->budgetService->getBudgetVsActual($budget, $groupBy, $filters);
+
+        // Get all budgets for the selector
+        $allBudgets = Budget::whereIn('business_id', $filterData['business_ids'])
+            ->active()
+            ->orderByDesc('fiscal_year')
+            ->get();
+
+        return view('seller.management.financials.budget-vs-actual.show', $this->withDivisionFilter([
+            'business' => $business,
+            'budget' => $budget,
+            'report' => $report,
+            'groupBy' => $groupBy,
+            'allBudgets' => $allBudgets,
+        ], $filterData));
+    }
+
+    /**
+     * Validate budget belongs to allowed business.
+     */
+    private function authorizeForBusiness(Business $business, Budget $budget): void
+    {
+        $allowedIds = $this->getAllowedBusinessIds($business);
+
+        if (! in_array($budget->business_id, $allowedIds)) {
+            abort(404);
+        }
+    }
+
+    /**
+     * Export Budget vs Actual report as CSV.
+     */
+    public function export(Request $request, Business $business, Budget $budget): StreamedResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $groupBy = $request->get('group_by', 'department');
+
+        $filters = [
+            'include_children' => ($filterData['selected_division'] === null && $business->hasChildBusinesses()),
+        ];
+
+        if ($filterData['selected_division']) {
+            $filters['division_id'] = $filterData['selected_division']->id;
+        }
+
+        $report = $this->budgetService->getBudgetVsActual($budget, $groupBy, $filters);
+
+        $filename = 'budget_vs_actual_'.$budget->name.'_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+        $filename = preg_replace('/[^a-zA-Z0-9_.-]/', '_', $filename);
+
+        return $this->exportService->exportBudgetVsActual($report, $filename);
+    }
+}

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

@@ -0,0 +1,330 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\Budget;
+use App\Models\Accounting\BudgetLine;
+use App\Models\Business;
+use App\Services\Accounting\BudgetService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class BudgetsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected BudgetService $budgetService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List budgets for the business.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $budgets = Budget::whereIn('business_id', $filterData['business_ids'])
+            ->with(['business', 'createdBy', 'approvedBy'])
+            ->withCount('lines')
+            ->orderByDesc('fiscal_year')
+            ->orderByDesc('created_at')
+            ->paginate(20);
+
+        return view('seller.management.budgets.index', $this->withDivisionFilter([
+            'business' => $business,
+            'budgets' => $budgets,
+        ], $filterData));
+    }
+
+    /**
+     * Show budget creation form.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $currentYear = now()->year;
+        $years = range($currentYear - 1, $currentYear + 2);
+
+        return view('seller.management.budgets.create', [
+            'business' => $business,
+            'years' => $years,
+            'periodTypes' => Budget::getPeriodTypes(),
+        ]);
+    }
+
+    /**
+     * Store a new budget.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'fiscal_year' => 'nullable|integer|min:2020|max:2100',
+            'currency' => 'nullable|string|size:3',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        $budget = Budget::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'fiscal_year' => $validated['fiscal_year'] ?? now()->year,
+            'currency' => $validated['currency'] ?? 'USD',
+            'is_active' => true,
+            'created_by_user_id' => auth()->id(),
+            'notes' => $validated['notes'],
+        ]);
+
+        return redirect()
+            ->route('seller.business.management.budgets.edit', [$business, $budget])
+            ->with('success', 'Budget created. Now add budget lines.');
+    }
+
+    /**
+     * Show budget details.
+     */
+    public function show(Request $request, Business $business, Budget $budget): View
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $summary = $this->budgetService->getBudgetSummary($budget);
+
+        return view('seller.management.budgets.show', [
+            'business' => $business,
+            'budget' => $budget->load(['createdBy', 'approvedBy', 'lines.department', 'lines.glAccount']),
+            'summary' => $summary,
+        ]);
+    }
+
+    /**
+     * Edit budget (metadata and lines).
+     */
+    public function edit(Request $request, Business $business, Budget $budget): View
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $expenseAccounts = $this->budgetService->getExpenseAccounts($business);
+        $departments = $this->budgetService->getDepartments($business);
+
+        // Group lines by department for the grid view
+        $lines = $budget->lines()
+            ->with(['department', 'glAccount'])
+            ->orderBy('department_id')
+            ->orderBy('gl_account_id')
+            ->orderBy('period_start')
+            ->get();
+
+        return view('seller.management.budgets.edit', [
+            'business' => $business,
+            'budget' => $budget,
+            'lines' => $lines,
+            'expenseAccounts' => $expenseAccounts,
+            'departments' => $departments,
+            'periodTypes' => Budget::getPeriodTypes(),
+        ]);
+    }
+
+    /**
+     * Update budget metadata.
+     */
+    public function update(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'fiscal_year' => 'nullable|integer|min:2020|max:2100',
+            'notes' => 'nullable|string|max:1000',
+            'is_active' => 'boolean',
+        ]);
+
+        $budget->update([
+            'name' => $validated['name'],
+            'fiscal_year' => $validated['fiscal_year'],
+            'notes' => $validated['notes'],
+            'is_active' => $validated['is_active'] ?? $budget->is_active,
+        ]);
+
+        return back()->with('success', 'Budget updated.');
+    }
+
+    /**
+     * Add a budget line.
+     */
+    public function addLine(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $validated = $request->validate([
+            'gl_account_id' => 'required|exists:gl_accounts,id',
+            'department_id' => 'nullable|exists:departments,id',
+            'period_type' => 'required|in:monthly,quarterly,yearly',
+            'amount' => 'required|numeric|min:0',
+            'year' => 'required|integer|min:2020|max:2100',
+        ]);
+
+        $year = (int) $validated['year'];
+        $amount = (float) $validated['amount'];
+
+        // Generate lines based on period type
+        match ($validated['period_type']) {
+            'monthly' => $this->budgetService->generateMonthlyLines(
+                $budget,
+                (int) $validated['gl_account_id'],
+                $validated['department_id'] ? (int) $validated['department_id'] : null,
+                $amount,
+                $year
+            ),
+            'quarterly' => $this->budgetService->generateQuarterlyLines(
+                $budget,
+                (int) $validated['gl_account_id'],
+                $validated['department_id'] ? (int) $validated['department_id'] : null,
+                $amount,
+                $year
+            ),
+            'yearly' => BudgetLine::create([
+                'budget_id' => $budget->id,
+                'gl_account_id' => (int) $validated['gl_account_id'],
+                'department_id' => $validated['department_id'] ? (int) $validated['department_id'] : null,
+                'period_type' => Budget::PERIOD_YEARLY,
+                'period_start' => "{$year}-01-01",
+                'period_end' => "{$year}-12-31",
+                'amount' => $amount,
+            ]),
+        };
+
+        return back()->with('success', 'Budget line(s) added.');
+    }
+
+    /**
+     * Update budget line amounts.
+     */
+    public function updateLines(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $validated = $request->validate([
+            'lines' => 'required|array',
+            'lines.*' => 'required|numeric|min:0',
+        ]);
+
+        $this->budgetService->updateBudgetLines($budget, $validated['lines']);
+
+        return back()->with('success', 'Budget amounts updated.');
+    }
+
+    /**
+     * Delete a budget line.
+     */
+    public function deleteLine(Request $request, Business $business, Budget $budget, BudgetLine $line): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        if ($line->budget_id !== $budget->id) {
+            abort(404);
+        }
+
+        $line->delete();
+
+        return back()->with('success', 'Budget line deleted.');
+    }
+
+    /**
+     * Approve a budget.
+     */
+    public function approve(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $budget->approve(auth()->id());
+
+        return back()->with('success', 'Budget approved.');
+    }
+
+    /**
+     * Unapprove a budget.
+     */
+    public function unapprove(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $budget->unapprove();
+
+        return back()->with('success', 'Budget approval removed.');
+    }
+
+    /**
+     * Copy budget to new fiscal year.
+     */
+    public function copy(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $validated = $request->validate([
+            'target_year' => 'required|integer|min:2020|max:2100',
+        ]);
+
+        $newBudget = $this->budgetService->copyBudget(
+            $budget,
+            (int) $validated['target_year'],
+            auth()->id()
+        );
+
+        return redirect()
+            ->route('seller.business.management.budgets.edit', [$business, $newBudget])
+            ->with('success', 'Budget copied to '.$validated['target_year'].'.');
+    }
+
+    /**
+     * Delete a budget.
+     */
+    public function destroy(Request $request, Business $business, Budget $budget): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->authorizeForBusiness($business, $budget);
+
+        $budget->delete();
+
+        return redirect()
+            ->route('seller.business.management.budgets.index', $business)
+            ->with('success', 'Budget deleted.');
+    }
+
+    /**
+     * Validate budget belongs to allowed business.
+     */
+    private function authorizeForBusiness(Business $business, Budget $budget): void
+    {
+        $allowedIds = $this->getAllowedBusinessIds($business);
+
+        if (! in_array($budget->business_id, $allowedIds)) {
+            abort(404);
+        }
+    }
+}

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

@@ -0,0 +1,70 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Services\Accounting\CashFlowForecastService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class CashFlowForecastController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected CashFlowForecastService $forecastService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the cash flow forecast.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Get forecast options from request
+        $horizonDays = (int) $request->get('horizon', 60);
+        $horizonDays = in_array($horizonDays, [30, 60, 90]) ? $horizonDays : 60;
+
+        $granularity = $request->get('granularity', 'weekly');
+        $granularity = in_array($granularity, ['daily', 'weekly']) ? $granularity : 'weekly';
+
+        $includeBudgets = $request->boolean('include_budgets', true);
+        $includeRecurring = $request->boolean('include_recurring', true);
+
+        // Determine which business to forecast
+        $forecastBusiness = $filterData['selected_division'] ?? $business;
+        $includeChildren = $filterData['selected_division'] === null && $business->hasChildBusinesses();
+
+        // Generate forecast
+        $forecast = $this->forecastService->getForecastTimeline($forecastBusiness, [
+            'horizon_days' => $horizonDays,
+            'granularity' => $granularity,
+            'include_children' => $includeChildren,
+            'include_budgets' => $includeBudgets,
+            'include_recurring' => $includeRecurring,
+        ]);
+
+        return view('seller.management.financials.cash-flow-forecast', $this->withDivisionFilter([
+            'business' => $business,
+            'forecast' => $forecast,
+            'horizonDays' => $horizonDays,
+            'granularity' => $granularity,
+            'includeBudgets' => $includeBudgets,
+            'includeRecurring' => $includeRecurring,
+        ], $filterData));
+    }
+}

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

@@ -0,0 +1,333 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApBill;
+use App\Models\Accounting\ArCustomer;
+use App\Models\Accounting\ArInvoice;
+use App\Models\Accounting\Budget;
+use App\Models\Business;
+use App\Services\Accounting\ArAnalyticsService;
+use App\Services\Accounting\BudgetService;
+use App\Services\Accounting\CashFlowForecastService;
+use App\Services\Accounting\FinanceAnalyticsService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class CfoDashboardController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected CashFlowForecastService $cashFlowService,
+        protected ArAnalyticsService $arService,
+        protected FinanceAnalyticsService $financeService,
+        protected BudgetService $budgetService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the CFO Dashboard.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Determine scope - use snake_case keys from getDivisionFilterData()
+        $targetBusiness = $filterData['selected_division'] ?? $business;
+        $includeChildren = $filterData['selected_division'] === null && $business->hasChildBusinesses();
+        $businessIds = $filterData['business_ids'];
+
+        // ═══════════════════════════════════════════════════════════════
+        // CASH POSITION & FORECAST
+        // ═══════════════════════════════════════════════════════════════
+        $cashData = $this->getCashData($targetBusiness, $includeChildren);
+
+        // ═══════════════════════════════════════════════════════════════
+        // AR (RECEIVABLES) DATA
+        // ═══════════════════════════════════════════════════════════════
+        $arData = $this->getArData($business, $businessIds);
+
+        // ═══════════════════════════════════════════════════════════════
+        // AP (PAYABLES) DATA
+        // ═══════════════════════════════════════════════════════════════
+        $apData = $this->getApData($business, $businessIds);
+
+        // ═══════════════════════════════════════════════════════════════
+        // BUDGET VS ACTUAL
+        // ═══════════════════════════════════════════════════════════════
+        $budgetData = $this->getBudgetData($business, $businessIds);
+
+        // ═══════════════════════════════════════════════════════════════
+        // TOP CUSTOMERS & VENDORS
+        // ═══════════════════════════════════════════════════════════════
+        $topCustomers = $this->getTopCustomers($businessIds);
+        $topVendors = $this->getTopVendors($businessIds);
+
+        // ═══════════════════════════════════════════════════════════════
+        // RISK INDICATORS
+        // ═══════════════════════════════════════════════════════════════
+        $riskData = $this->getRiskIndicators($businessIds);
+
+        return view('seller.management.cfo.dashboard', $this->withDivisionFilter([
+            'business' => $business,
+            'cashData' => $cashData,
+            'arData' => $arData,
+            'apData' => $apData,
+            'budgetData' => $budgetData,
+            'topCustomers' => $topCustomers,
+            'topVendors' => $topVendors,
+            'riskData' => $riskData,
+            'isParent' => $business->hasChildBusinesses(),
+        ], $filterData));
+    }
+
+    /**
+     * Get cash position and forecast data.
+     */
+    protected function getCashData(Business $business, bool $includeChildren): array
+    {
+        $startingCash = $this->cashFlowService->getStartingCashBalance($business, now(), $includeChildren);
+
+        $forecast = $this->cashFlowService->getForecastTimeline($business, [
+            'horizon_days' => 30,
+            'granularity' => 'daily',
+            'include_children' => $includeChildren,
+            'include_budgets' => true,
+            'include_recurring' => true,
+        ]);
+
+        return [
+            'current_cash' => $startingCash['gl_balance'],
+            'plaid_balance' => $startingCash['plaid_balance'],
+            'plaid_difference' => $startingCash['difference'],
+            'projected_30d_ending' => $forecast['summary']['ending_cash'],
+            'projected_30d_min' => $forecast['summary']['min_cash'],
+            'projected_30d_max' => $forecast['summary']['max_cash'],
+            'min_cash_date' => $forecast['summary']['min_cash_date'],
+            'total_inflows' => $forecast['summary']['total_inflows'],
+            'total_outflows' => $forecast['summary']['total_outflows'],
+            'timeline' => $forecast['timeline'],
+        ];
+    }
+
+    /**
+     * Get AR metrics and aging.
+     */
+    protected function getArData(Business $business, array $businessIds): array
+    {
+        $metrics = $this->arService->getARMetrics($business, $businessIds);
+        $aging = $this->arService->getARAging($business, $businessIds);
+
+        // Count at-risk and on-hold customers
+        $atRiskCount = ArCustomer::whereIn('business_id', $businessIds)
+            ->where(function ($q) {
+                $q->where('on_credit_hold', true)
+                    ->orWhereHas('invoices', function ($q2) {
+                        $q2->where('status', ArInvoice::STATUS_OVERDUE)
+                            ->where('balance_due', '>', 0);
+                    });
+            })
+            ->count();
+
+        $onHoldCount = ArCustomer::whereIn('business_id', $businessIds)
+            ->where('on_credit_hold', true)
+            ->count();
+
+        return [
+            'total_outstanding' => $metrics['total_outstanding'],
+            'overdue_amount' => $metrics['overdue_amount'],
+            'overdue_count' => $metrics['overdue_count'],
+            'invoice_count' => $metrics['total_invoice_count'],
+            'ytd_collections' => $metrics['ytd_collections'],
+            'avg_days_to_pay' => $metrics['avg_days_to_pay'],
+            'aging' => $aging,
+            'at_risk_count' => $atRiskCount,
+            'on_hold_count' => $onHoldCount,
+            'over_90_amount' => $aging['over_90'] ?? 0,
+        ];
+    }
+
+    /**
+     * Get AP metrics and aging.
+     */
+    protected function getApData(Business $business, array $businessIds): array
+    {
+        $aging = $this->financeService->getAPAging($business);
+
+        // Get 30-day AP due
+        $next30DaysAp = ApBill::whereIn('business_id', $businessIds)
+            ->whereIn('status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
+            ->where('balance_due', '>', 0)
+            ->whereBetween('due_date', [now(), now()->addDays(30)])
+            ->sum('balance_due');
+
+        $pastDueAmount = ApBill::whereIn('business_id', $businessIds)
+            ->whereIn('status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
+            ->where('balance_due', '>', 0)
+            ->where('due_date', '<', now())
+            ->sum('balance_due');
+
+        return [
+            'total_outstanding' => $aging['total'],
+            'past_due_amount' => (float) $pastDueAmount,
+            'next_30d_due' => (float) $next30DaysAp,
+            'aging_buckets' => $aging['buckets'],
+            'overdue_bill_count' => $aging['overdue_bills']->count(),
+        ];
+    }
+
+    /**
+     * Get budget vs actual summary.
+     */
+    protected function getBudgetData(Business $business, array $businessIds): array
+    {
+        $currentYear = now()->year;
+
+        // Get the first active budget for current year
+        $budget = Budget::whereIn('business_id', $businessIds)
+            ->where('fiscal_year', $currentYear)
+            ->active()
+            ->first();
+
+        if (! $budget) {
+            return [
+                'has_budget' => false,
+                'total_budget' => 0,
+                'total_actual' => 0,
+                'variance_amount' => 0,
+                'variance_percent' => 0,
+                'top_overbudget' => [],
+            ];
+        }
+
+        $summary = $this->budgetService->getBudgetSummary($budget);
+
+        // Get top 3 departments over budget
+        $topOverbudget = collect($summary['by_department'])
+            ->filter(fn ($dept) => $dept['actual'] > $dept['budget'])
+            ->sortByDesc(fn ($dept) => $dept['actual'] - $dept['budget'])
+            ->take(3)
+            ->values();
+
+        return [
+            'has_budget' => true,
+            'budget_name' => $budget->name,
+            'total_budget' => $summary['total_budget'],
+            'total_actual' => $summary['total_actual'],
+            'variance_amount' => $summary['variance_amount'],
+            'variance_percent' => $summary['variance_percent'],
+            'top_overbudget' => $topOverbudget,
+        ];
+    }
+
+    /**
+     * Get top AR customers by outstanding balance.
+     */
+    protected function getTopCustomers(array $businessIds): \Illuminate\Support\Collection
+    {
+        return ArInvoice::whereIn('ar_invoices.business_id', $businessIds)
+            ->whereNotIn('ar_invoices.status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('ar_invoices.balance_due', '>', 0)
+            ->with(['customer', 'business'])
+            ->get()
+            ->groupBy('customer_id')
+            ->map(function ($invoices) {
+                $customer = $invoices->first()->customer;
+                $oldestInvoice = $invoices->sortBy('due_date')->first();
+                $daysOverdue = $oldestInvoice->due_date && $oldestInvoice->due_date->isPast()
+                    ? $oldestInvoice->due_date->diffInDays(now())
+                    : 0;
+
+                return [
+                    'customer' => $customer,
+                    'division' => $invoices->first()->business,
+                    'balance' => (float) $invoices->sum('balance_due'),
+                    'invoice_count' => $invoices->count(),
+                    'days_overdue' => $daysOverdue,
+                    'on_hold' => $customer?->on_credit_hold ?? false,
+                ];
+            })
+            ->sortByDesc('balance')
+            ->take(5)
+            ->values();
+    }
+
+    /**
+     * Get top AP vendors by outstanding balance.
+     */
+    protected function getTopVendors(array $businessIds): \Illuminate\Support\Collection
+    {
+        return ApBill::whereIn('ap_bills.business_id', $businessIds)
+            ->whereIn('ap_bills.status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
+            ->where('ap_bills.balance_due', '>', 0)
+            ->with(['vendor', 'business'])
+            ->get()
+            ->groupBy('vendor_id')
+            ->map(function ($bills) {
+                $vendor = $bills->first()->vendor;
+                $oldestBill = $bills->sortBy('due_date')->first();
+                $daysOverdue = $oldestBill->due_date && $oldestBill->due_date->isPast()
+                    ? $oldestBill->due_date->diffInDays(now())
+                    : 0;
+
+                // Get divisions
+                $divisions = $bills->pluck('business')->unique('id');
+
+                return [
+                    'vendor' => $vendor,
+                    'divisions' => $divisions,
+                    'balance' => (float) $bills->sum('balance_due'),
+                    'bill_count' => $bills->count(),
+                    'days_overdue' => $daysOverdue,
+                ];
+            })
+            ->sortByDesc('balance')
+            ->take(5)
+            ->values();
+    }
+
+    /**
+     * Get risk indicators summary.
+     */
+    protected function getRiskIndicators(array $businessIds): array
+    {
+        // Credit holds
+        $creditHoldsCount = ArCustomer::whereIn('business_id', $businessIds)
+            ->where('on_credit_hold', true)
+            ->count();
+
+        // Severely overdue AR (90+ days)
+        $severeArCount = ArInvoice::whereIn('business_id', $businessIds)
+            ->whereNotIn('status', [ArInvoice::STATUS_PAID, ArInvoice::STATUS_VOID])
+            ->where('balance_due', '>', 0)
+            ->where('due_date', '<', now()->subDays(90))
+            ->count();
+
+        // Past due AP
+        $pastDueApCount = ApBill::whereIn('business_id', $businessIds)
+            ->whereIn('status', [ApBill::STATUS_APPROVED, ApBill::STATUS_PARTIAL])
+            ->where('balance_due', '>', 0)
+            ->where('due_date', '<', now())
+            ->count();
+
+        return [
+            'credit_holds' => $creditHoldsCount,
+            'severe_ar_count' => $severeArCount,
+            'past_due_ap_count' => $pastDueApCount,
+            'total_risks' => $creditHoldsCount + $severeArCount + $pastDueApCount,
+        ];
+    }
+}

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

@@ -0,0 +1,265 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class ChartOfAccountsController extends Controller
+{
+    /**
+     * Display the Chart of Accounts.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        $query = GlAccount::where('business_id', $parentBusiness->id)
+            ->orderBy('account_number');
+
+        // Filter by account type
+        if ($request->filled('type')) {
+            $query->where('account_type', $request->type);
+        }
+
+        // Filter by account class
+        if ($request->filled('class')) {
+            $query->where('account_class', $request->class);
+        }
+
+        // Filter by active status
+        if ($request->filled('active')) {
+            $query->where('is_active', $request->active === 'true');
+        }
+
+        // Search by number or name
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('account_number', 'like', "%{$search}%")
+                    ->orWhere('name', 'like', "%{$search}%");
+            });
+        }
+
+        $accounts = $query->get();
+
+        // Group accounts by type for tree view
+        $accountsByType = $accounts->groupBy('account_type');
+
+        // Summary stats
+        $stats = [
+            'total' => $accounts->count(),
+            'active' => $accounts->where('is_active', true)->count(),
+            'inactive' => $accounts->where('is_active', false)->count(),
+            'reconciliation' => $accounts->where('is_reconciliation', true)->count(),
+            'system' => $accounts->where('is_system', true)->count(),
+        ];
+
+        return view('seller.management.chart-of-accounts.index', compact(
+            'business',
+            'parentBusiness',
+            'accounts',
+            'accountsByType',
+            'stats'
+        ));
+    }
+
+    /**
+     * Show form to create a new GL account.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        // Get existing accounts for parent selection
+        $parentAccounts = GlAccount::where('business_id', $parentBusiness->id)
+            ->where('is_header', true)
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.chart-of-accounts.create', compact(
+            'business',
+            'parentBusiness',
+            'parentAccounts'
+        ));
+    }
+
+    /**
+     * Store a new GL account.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        $validated = $request->validate([
+            'account_number' => [
+                'required',
+                'string',
+                'max:20',
+                "unique:gl_accounts,account_number,NULL,id,business_id,{$parentBusiness->id}",
+            ],
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'account_type' => 'required|in:asset,liability,equity,revenue,expense',
+            'account_subtype' => 'nullable|string|max:50',
+            'parent_account_id' => 'nullable|exists:gl_accounts,id',
+            'is_header' => 'boolean',
+            'is_reconciliation' => 'boolean',
+            'reconciliation_type' => 'nullable|in:ar,ap,fixed_asset,inventory,bank',
+            'cash_flow_category' => 'nullable|in:operating,investing,financing',
+        ]);
+
+        // Set defaults based on account type
+        $validated['business_id'] = $parentBusiness->id;
+        $validated['normal_balance'] = GlAccount::getDefaultNormalBalance($validated['account_type']);
+        $validated['account_class'] = GlAccount::getDefaultAccountClass($validated['account_type']);
+        $validated['is_operating'] = ! in_array($validated['account_subtype'] ?? '', ['interest', 'other_income', 'other_expense']);
+        $validated['is_active'] = true;
+        $validated['is_system'] = false;
+
+        GlAccount::create($validated);
+
+        return redirect()
+            ->route('seller.business.management.chart-of-accounts.index', $business)
+            ->with('success', 'GL Account created successfully.');
+    }
+
+    /**
+     * Show form to edit a GL account.
+     */
+    public function edit(Request $request, Business $business, GlAccount $account): View
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        // Verify account belongs to parent business
+        if ($account->business_id !== $parentBusiness->id) {
+            abort(403, 'Account does not belong to this organization.');
+        }
+
+        // Get existing accounts for parent selection
+        $parentAccounts = GlAccount::where('business_id', $parentBusiness->id)
+            ->where('is_header', true)
+            ->where('id', '!=', $account->id)
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.chart-of-accounts.edit', compact(
+            'business',
+            'parentBusiness',
+            'account',
+            'parentAccounts'
+        ));
+    }
+
+    /**
+     * Update a GL account.
+     */
+    public function update(Request $request, Business $business, GlAccount $account): RedirectResponse
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        // Verify account belongs to parent business
+        if ($account->business_id !== $parentBusiness->id) {
+            abort(403, 'Account does not belong to this organization.');
+        }
+
+        // System accounts have limited editability
+        $rules = [
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'cash_flow_category' => 'nullable|in:operating,investing,financing',
+        ];
+
+        if (! $account->is_system) {
+            $rules['account_number'] = [
+                'required',
+                'string',
+                'max:20',
+                "unique:gl_accounts,account_number,{$account->id},id,business_id,{$parentBusiness->id}",
+            ];
+            $rules['account_type'] = 'required|in:asset,liability,equity,revenue,expense';
+            $rules['account_subtype'] = 'nullable|string|max:50';
+            $rules['parent_account_id'] = 'nullable|exists:gl_accounts,id';
+            $rules['is_header'] = 'boolean';
+            $rules['is_reconciliation'] = 'boolean';
+            $rules['reconciliation_type'] = 'nullable|in:ar,ap,fixed_asset,inventory,bank';
+        }
+
+        $validated = $request->validate($rules);
+
+        // Update type-dependent fields if type changed
+        if (! $account->is_system && isset($validated['account_type'])) {
+            $validated['normal_balance'] = GlAccount::getDefaultNormalBalance($validated['account_type']);
+            $validated['account_class'] = GlAccount::getDefaultAccountClass($validated['account_type']);
+        }
+
+        $account->update($validated);
+
+        return redirect()
+            ->route('seller.business.management.chart-of-accounts.index', $business)
+            ->with('success', 'GL Account updated successfully.');
+    }
+
+    /**
+     * Toggle active status of a GL account.
+     */
+    public function toggleActive(Request $request, Business $business, GlAccount $account): RedirectResponse
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        if ($account->business_id !== $parentBusiness->id) {
+            abort(403, 'Account does not belong to this organization.');
+        }
+
+        if ($account->is_system) {
+            return back()->with('error', 'System accounts cannot be deactivated.');
+        }
+
+        if ($account->is_active && ! $account->canBeDeactivated()) {
+            return back()->with('error', 'Account has open balance and cannot be deactivated.');
+        }
+
+        $account->update(['is_active' => ! $account->is_active]);
+
+        $status = $account->is_active ? 'activated' : 'deactivated';
+
+        return back()->with('success', "Account {$status} successfully.");
+    }
+
+    /**
+     * Delete a GL account.
+     */
+    public function destroy(Request $request, Business $business, GlAccount $account): RedirectResponse
+    {
+        $parentBusiness = $this->getParentBusiness($business);
+
+        if ($account->business_id !== $parentBusiness->id) {
+            abort(403, 'Account does not belong to this organization.');
+        }
+
+        if (! $account->canBeDeleted()) {
+            return back()->with('error', 'This account cannot be deleted. It is either a system account or has transactions.');
+        }
+
+        $account->delete();
+
+        return redirect()
+            ->route('seller.business.management.chart-of-accounts.index', $business)
+            ->with('success', 'GL Account deleted successfully.');
+    }
+
+    /**
+     * Get the parent business for GL account management.
+     * GL accounts belong to the parent company, not divisions.
+     */
+    private function getParentBusiness(Business $business): Business
+    {
+        return $business->parent ?? $business;
+    }
+}

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

@@ -0,0 +1,201 @@
+<?php
+
+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\CustomerFinancialService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class DirectoryCustomersController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected CustomerFinancialService $customerService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List AR customers.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $customers = ArCustomer::whereIn('business_id', $filterData['business_ids'])
+            ->with(['business'])
+            ->withCount('invoices')
+            ->orderBy('name')
+            ->paginate(20);
+
+        return view('seller.management.directory.customers.index', $this->withDivisionFilter([
+            'business' => $business,
+            'customers' => $customers,
+        ], $filterData));
+    }
+
+    /**
+     * Show customer financial summary.
+     */
+    public function showFinancials(Request $request, Business $business, ArCustomer $customer): View
+    {
+        $this->requireManagementSuite($business);
+
+        // Validate ownership
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($customer->business_id, $allowedBusinessIds)) {
+            abort(404);
+        }
+
+        $isParent = $business->hasChildBusinesses();
+        $includeChildren = $isParent;
+
+        $summary = $this->customerService->getFinancialSummary($customer, $business, $includeChildren);
+        $invoices = $this->customerService->getInvoices($customer, $business, $includeChildren);
+        $payments = $this->customerService->getPayments($customer, $business, $includeChildren);
+        $activities = $this->customerService->getRecentActivity($customer, $business);
+
+        return view('seller.management.directory.customers.financials', [
+            'business' => $business,
+            'customer' => $customer,
+            'summary' => $summary,
+            'invoices' => $invoices,
+            'payments' => $payments,
+            'activities' => $activities,
+            'isParent' => $isParent,
+        ]);
+    }
+
+    /**
+     * Update customer credit limit.
+     */
+    public function updateCreditLimit(Request $request, Business $business, ArCustomer $customer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($customer->business_id !== $business->id) {
+            abort(403, 'Can only modify customers in your own business.');
+        }
+
+        $validated = $request->validate([
+            'credit_limit' => 'required|numeric|min:0',
+            'reason' => 'nullable|string|max:255',
+        ]);
+
+        $this->customerService->updateCreditLimit(
+            $customer,
+            (float) $validated['credit_limit'],
+            auth()->id(),
+            $validated['reason'] ?? null
+        );
+
+        return back()->with('success', 'Credit limit updated.');
+    }
+
+    /**
+     * Update customer terms.
+     */
+    public function updateTerms(Request $request, Business $business, ArCustomer $customer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($customer->business_id !== $business->id) {
+            abort(403, 'Can only modify customers in your own business.');
+        }
+
+        $validated = $request->validate([
+            'payment_terms' => 'required|string|max:50',
+        ]);
+
+        $this->customerService->updateTerms(
+            $customer,
+            $validated['payment_terms'],
+            auth()->id()
+        );
+
+        return back()->with('success', 'Payment terms updated.');
+    }
+
+    /**
+     * Place credit hold.
+     */
+    public function placeCreditHold(Request $request, Business $business, ArCustomer $customer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($customer->business_id !== $business->id) {
+            abort(403, 'Can only modify customers in your own business.');
+        }
+
+        $validated = $request->validate([
+            'reason' => 'required|string|max:255',
+        ]);
+
+        $this->customerService->placeCreditHold(
+            $customer,
+            auth()->id(),
+            $validated['reason']
+        );
+
+        return back()->with('success', 'Credit hold placed.');
+    }
+
+    /**
+     * Remove credit hold.
+     */
+    public function removeCreditHold(Request $request, Business $business, ArCustomer $customer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($customer->business_id !== $business->id) {
+            abort(403, 'Can only modify customers in your own business.');
+        }
+
+        $this->customerService->removeCreditHold(
+            $customer,
+            auth()->id()
+        );
+
+        return back()->with('success', 'Credit hold removed.');
+    }
+
+    /**
+     * Add a note.
+     */
+    public function addNote(Request $request, Business $business, ArCustomer $customer): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($customer->business_id, $allowedBusinessIds)) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'note' => 'required|string|max:1000',
+        ]);
+
+        $this->customerService->addNote(
+            $customer,
+            auth()->id(),
+            $validated['note']
+        );
+
+        return back()->with('success', 'Note added.');
+    }
+}

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

@@ -0,0 +1,156 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApVendor;
+use App\Models\Business;
+use App\Services\Accounting\VendorFinancialService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class DirectoryVendorsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected VendorFinancialService $vendorService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List AP vendors.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $isParent = $business->hasChildBusinesses();
+
+        $vendors = ApVendor::whereIn('business_id', $filterData['business_ids'])
+            ->with(['business'])
+            ->withCount('bills')
+            ->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));
+    }
+
+    /**
+     * Show vendor financial summary.
+     */
+    public function showFinancials(Request $request, Business $business, ApVendor $vendor): View
+    {
+        $this->requireManagementSuite($business);
+
+        // Validate ownership
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(404);
+        }
+
+        $isParent = $business->hasChildBusinesses();
+        $includeChildren = $isParent;
+
+        $summary = $this->vendorService->getFinancialSummary($vendor, $business, $includeChildren);
+        $bills = $this->vendorService->getBills($vendor, $business, $includeChildren);
+        $payments = $this->vendorService->getPayments($vendor, $business, $includeChildren);
+        $activities = $this->vendorService->getRecentActivity($vendor, $business);
+
+        return view('seller.management.directory.vendors.financials', [
+            'business' => $business,
+            'vendor' => $vendor,
+            'summary' => $summary,
+            'bills' => $bills,
+            'payments' => $payments,
+            'activities' => $activities,
+            'isParent' => $isParent,
+        ]);
+    }
+
+    /**
+     * Update vendor terms.
+     */
+    public function updateTerms(Request $request, Business $business, ApVendor $vendor): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($vendor->business_id !== $business->id) {
+            abort(403, 'Can only modify vendors in your own business.');
+        }
+
+        $validated = $request->validate([
+            'payment_terms' => 'required|string|max:50',
+        ]);
+
+        $this->vendorService->updateTerms(
+            $vendor,
+            $validated['payment_terms'],
+            auth()->id()
+        );
+
+        return back()->with('success', 'Payment terms updated.');
+    }
+
+    /**
+     * Add a note.
+     */
+    public function addNote(Request $request, Business $business, ApVendor $vendor): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        if (! in_array($vendor->business_id, $allowedBusinessIds)) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'note' => 'required|string|max:1000',
+        ]);
+
+        $this->vendorService->addNote(
+            $vendor,
+            auth()->id(),
+            $validated['note']
+        );
+
+        return back()->with('success', 'Note added.');
+    }
+}

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

@@ -0,0 +1,249 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\Expense;
+use App\Models\Business;
+use App\Models\Department;
+use App\Services\Accounting\ExpenseService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Management Suite Expenses Controller.
+ *
+ * Handles expense approval, rejection, and payment by finance team.
+ * Parent companies can see and manage expenses from all child businesses.
+ */
+class ExpensesController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected ExpenseService $expenseService
+    ) {}
+
+    /**
+     * Validate that the expense belongs to the current business or its divisions.
+     */
+    private function validateExpenseOwnership(Business $business, Expense $expense): void
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+
+        if (! in_array($expense->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+    }
+
+    /**
+     * Ensure the business has Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List expenses for management review.
+     *
+     * GET /s/{business}/management/expenses
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $query = Expense::whereIn('business_id', $filterData['business_ids'])
+            ->with(['department', 'createdBy', 'approvedBy', 'business', 'items']);
+
+        // Status filter
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        // Department filter
+        if ($request->filled('department_id')) {
+            $query->where('department_id', $request->department_id);
+        }
+
+        // Payment method filter
+        if ($request->filled('payment_method')) {
+            $query->where('payment_method', $request->payment_method);
+        }
+
+        // Date range
+        if ($request->filled('from_date')) {
+            $query->whereDate('expense_date', '>=', $request->from_date);
+        }
+        if ($request->filled('to_date')) {
+            $query->whereDate('expense_date', '<=', $request->to_date);
+        }
+
+        $expenses = $query->orderByDesc('expense_date')->paginate(20)->withQueryString();
+
+        // Get departments for filter (from all filtered businesses)
+        $departments = Department::whereIn('business_id', $filterData['business_ids'])
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // Metrics
+        $metrics = $this->expenseService->getExpenseMetrics($business, $filterData['business_ids']);
+
+        return view('seller.management.expenses.index', $this->withDivisionFilter([
+            'business' => $business,
+            'expenses' => $expenses,
+            'departments' => $departments,
+            'metrics' => $metrics,
+            'statuses' => Expense::getStatuses(),
+            'paymentMethods' => Expense::getPaymentMethods(),
+        ], $filterData));
+    }
+
+    /**
+     * Show expense details for management review.
+     *
+     * GET /s/{business}/management/expenses/{expense}
+     */
+    public function show(Request $request, Business $business, Expense $expense): View
+    {
+        $this->requireManagementSuite($business);
+        $this->validateExpenseOwnership($business, $expense);
+
+        $expense->load([
+            'items.glAccount',
+            'items.department',
+            'department',
+            'createdBy',
+            'approvedBy',
+            'paidBy',
+            'business',
+            'journalEntry',
+            'apBill',
+        ]);
+
+        $isParent = $business->hasChildBusinesses();
+
+        return view('seller.management.expenses.show', compact('business', 'expense', 'isParent'));
+    }
+
+    /**
+     * Approve an expense.
+     *
+     * POST /s/{business}/management/expenses/{expense}/approve
+     */
+    public function approve(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->validateExpenseOwnership($business, $expense);
+
+        $validated = $request->validate([
+            'payment_method' => 'nullable|string|in:'.implode(',', array_keys(Expense::getPaymentMethods())),
+        ]);
+
+        try {
+            $this->expenseService->approveExpense($expense, auth()->user(), $validated);
+
+            return back()->with('success', "Expense {$expense->expense_number} approved.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Reject an expense.
+     *
+     * POST /s/{business}/management/expenses/{expense}/reject
+     */
+    public function reject(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->validateExpenseOwnership($business, $expense);
+
+        $validated = $request->validate([
+            'rejection_reason' => 'nullable|string|max:500',
+        ]);
+
+        try {
+            $this->expenseService->rejectExpense($expense, auth()->user(), $validated['rejection_reason'] ?? null);
+
+            return back()->with('success', "Expense {$expense->expense_number} rejected.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Mark an expense as paid.
+     *
+     * POST /s/{business}/management/expenses/{expense}/mark-paid
+     */
+    public function markPaid(Request $request, Business $business, Expense $expense): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->validateExpenseOwnership($business, $expense);
+
+        $validated = $request->validate([
+            'paid_date' => 'nullable|date',
+            'reference' => 'nullable|string|max:255',
+        ]);
+
+        try {
+            $this->expenseService->markExpensePaid($expense, auth()->user(), $validated);
+
+            return back()->with('success', "Expense {$expense->expense_number} marked as paid.");
+        } catch (\InvalidArgumentException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Bulk approve expenses.
+     *
+     * POST /s/{business}/management/expenses/bulk-approve
+     */
+    public function bulkApprove(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $validated = $request->validate([
+            'expense_ids' => 'required|array|min:1',
+            'expense_ids.*' => 'integer|exists:expenses,id',
+        ]);
+
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+        $approver = auth()->user();
+        $approved = 0;
+        $errors = [];
+
+        foreach ($validated['expense_ids'] as $expenseId) {
+            $expense = Expense::find($expenseId);
+
+            if (! $expense || ! in_array($expense->business_id, $allowedBusinessIds)) {
+                continue;
+            }
+
+            try {
+                $this->expenseService->approveExpense($expense, $approver);
+                $approved++;
+            } catch (\InvalidArgumentException $e) {
+                $errors[] = "{$expense->expense_number}: {$e->getMessage()}";
+            }
+        }
+
+        $message = "{$approved} expense(s) approved.";
+        if (count($errors) > 0) {
+            $message .= ' Errors: '.implode('; ', $errors);
+        }
+
+        return back()->with($errors ? 'warning' : 'success', $message);
+    }
+}

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

@@ -0,0 +1,167 @@
+<?php
+
+declare(strict_types=1);
+
+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\Services\Accounting\ReportExportService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class FinanceController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected FinanceAnalyticsService $analyticsService,
+        protected ArService $arService,
+        protected ReportExportService $exportService
+    ) {}
+
+    public function apAging(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $aging = $this->analyticsService->getAPAging($business, $filterData['business_ids']);
+        $byDivision = $this->analyticsService->getAPBreakdownByDivision($business, $filterData['business_ids']);
+        $byVendor = $this->analyticsService->getAPBreakdownByVendor($business, $filterData['business_ids']);
+
+        return view('seller.management.finance.ap-aging', $this->withDivisionFilter([
+            'business' => $business,
+            'aging' => $aging,
+            'byDivision' => $byDivision,
+            'byVendor' => $byVendor,
+        ], $filterData));
+    }
+
+    public function cashForecast(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $days = $request->integer('days', 30);
+        $days = in_array($days, [7, 14, 30]) ? $days : 30;
+        $forecast = $this->analyticsService->getCashForecast($business, $days, $filterData['business_ids']);
+
+        return view('seller.management.finance.cash-forecast', $this->withDivisionFilter([
+            'business' => $business,
+            'forecast' => $forecast,
+            'days' => $days,
+        ], $filterData));
+    }
+
+    public function divisionRollup(Request $request, Business $business)
+    {
+        if (! $this->analyticsService->isParentCompany($business)) {
+            abort(403, 'Only parent companies can view divisional rollups.');
+        }
+
+        $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'));
+    }
+
+    public function vendorSpend(Request $request, Business $business)
+    {
+        $isParent = $this->analyticsService->isParentCompany($business);
+        $divisions = collect();
+        $selectedDivisionId = null;
+        $selectedDivision = null;
+
+        if ($isParent) {
+            $divisions = $this->analyticsService->getChildBusinesses($business);
+            $divisionIdParam = $request->get('division_id');
+
+            if ($divisionIdParam && $divisionIdParam !== 'all') {
+                $selectedDivisionId = (int) $divisionIdParam;
+                $selectedDivision = $divisions->firstWhere('id', $selectedDivisionId);
+                if (! $selectedDivision) {
+                    $selectedDivisionId = null;
+                }
+            }
+        }
+
+        $spend = $this->analyticsService->getVendorSpend($business, $selectedDivisionId);
+
+        return view('seller.management.finance.vendor-spend', compact(
+            'business', 'spend', 'isParent', 'divisions', 'selectedDivisionId', 'selectedDivision'
+        ));
+    }
+
+    public function index(Request $request, Business $business)
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // AP Data
+        $aging = $this->analyticsService->getAPAging($business, $filterData['business_ids']);
+        $forecast = $this->analyticsService->getCashForecast($business, 7, $filterData['business_ids']);
+
+        // AR Data
+        $arSummary = $this->arService->getArSummary($business, $filterData['business_ids']);
+        $topArAccounts = $this->arService->getTopArAccounts($business, 5, $filterData['business_ids']);
+
+        return view('seller.management.finance.index', $this->withDivisionFilter([
+            'business' => $business,
+            'aging' => $aging,
+            'forecast' => $forecast,
+            'arSummary' => $arSummary,
+            'topArAccounts' => $topArAccounts,
+        ], $filterData));
+    }
+
+    /**
+     * Export AP Aging report as CSV.
+     */
+    public function exportApAging(Request $request, Business $business): StreamedResponse
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $byVendor = $this->analyticsService->getAPBreakdownByVendor($business, $filterData['business_ids']);
+
+        $filename = 'ap_aging_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+
+        return $this->exportService->exportApAging($byVendor, $filename);
+    }
+
+    /**
+     * Export AR Aging report as CSV.
+     */
+    public function exportArAging(Request $request, Business $business): StreamedResponse
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $arAccounts = $this->arService->getArAgingReport($business, $filterData['business_ids']);
+
+        $filename = 'ar_aging_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+
+        return $this->exportService->exportArAging($arAccounts, $filename);
+    }
+
+    /**
+     * Export Cash Flow Forecast as CSV.
+     */
+    public function exportCashForecast(Request $request, Business $business): StreamedResponse
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $days = $request->integer('days', 30);
+        $forecast = $this->analyticsService->getCashForecast($business, $days, $filterData['business_ids']);
+
+        $filename = 'cash_forecast_'.$business->slug.'_'.now()->format('Y-m-d').'.csv';
+
+        return $this->exportService->exportCashFlowForecast($forecast, $filename);
+    }
+}

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

@@ -0,0 +1,144 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\User;
+use App\Services\Accounting\PeriodLockService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class FinanceRolesController extends Controller
+{
+    public function __construct(
+        protected PeriodLockService $periodLockService
+    ) {}
+
+    /**
+     * Display finance role settings.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_manage_finance_roles');
+
+        // Get all users in this business
+        $users = User::whereHas('businesses', function ($query) use ($business) {
+            $query->where('businesses.id', $business->id);
+        })->with(['businesses' => function ($query) use ($business) {
+            $query->where('businesses.id', $business->id);
+        }])->orderBy('name')->get();
+
+        // Add finance roles to each user
+        $users->each(function ($user) use ($business) {
+            $user->finance_roles = $this->periodLockService->getUserFinanceRoles($business, $user);
+            $user->finance_permissions = $this->periodLockService->getUserPermissions($business, $user);
+        });
+
+        $availableRoles = config('finance_roles.roles', []);
+        $allPermissions = config('finance_roles.permissions', []);
+
+        return view('seller.management.settings.finance-roles', [
+            'business' => $business,
+            'users' => $users,
+            'availableRoles' => $availableRoles,
+            'allPermissions' => $allPermissions,
+        ]);
+    }
+
+    /**
+     * Update finance roles for a user.
+     */
+    public function update(Request $request, Business $business, User $user): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_manage_finance_roles');
+
+        $validated = $request->validate([
+            'finance_roles' => 'nullable|array',
+            'finance_roles.*' => 'string|in:'.implode(',', array_keys(config('finance_roles.roles', []))),
+        ]);
+
+        // Ensure user belongs to this business
+        $pivot = $user->businesses()->where('businesses.id', $business->id)->first()?->pivot;
+
+        if (! $pivot) {
+            return back()->with('error', 'User does not belong to this business.');
+        }
+
+        // Update the pivot record
+        $user->businesses()->updateExistingPivot($business->id, [
+            'finance_roles' => json_encode($validated['finance_roles'] ?? []),
+        ]);
+
+        return back()->with('success', "Finance roles updated for {$user->name}.");
+    }
+
+    /**
+     * Bulk update finance roles for multiple users.
+     */
+    public function bulkUpdate(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requirePermission($business, $request->user(), 'can_manage_finance_roles');
+
+        $validated = $request->validate([
+            'users' => 'required|array',
+            'users.*.id' => 'required|exists:users,id',
+            'users.*.finance_roles' => 'nullable|array',
+            'users.*.finance_roles.*' => 'string|in:'.implode(',', array_keys(config('finance_roles.roles', []))),
+        ]);
+
+        $updated = 0;
+
+        foreach ($validated['users'] as $userData) {
+            $user = User::find($userData['id']);
+
+            // Ensure user belongs to this business
+            $pivot = $user->businesses()->where('businesses.id', $business->id)->first()?->pivot;
+
+            if ($pivot) {
+                $user->businesses()->updateExistingPivot($business->id, [
+                    'finance_roles' => json_encode($userData['finance_roles'] ?? []),
+                ]);
+                $updated++;
+            }
+        }
+
+        return back()->with('success', "Finance roles updated for {$updated} users.");
+    }
+
+    /**
+     * Require Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Require a specific finance permission.
+     */
+    private function requirePermission(Business $business, User $user, string $permission): void
+    {
+        // Business owners always have access
+        if ($business->owner_user_id === $user->id) {
+            return;
+        }
+
+        // Check bypass mode
+        if (config('finance_roles.bypass_permissions', false)) {
+            return;
+        }
+
+        if (! $this->periodLockService->userHasPermission($business, $user, $permission)) {
+            abort(403, 'You do not have permission to manage finance roles.');
+        }
+    }
+}

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

@@ -0,0 +1,251 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Services\Accounting\AccountingReportingService;
+use App\Services\Accounting\ReportExportService;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+class FinancialsController extends Controller
+{
+    public function __construct(
+        protected AccountingReportingService $reportingService,
+        protected ReportExportService $exportService
+    ) {}
+
+    /**
+     * Profit & Loss Statement.
+     *
+     * GET /s/{business}/management/financials/profit-and-loss
+     */
+    public function profitAndLoss(Request $request, Business $business)
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $pnl = $this->reportingService->getProfitAndLoss(
+            $business,
+            $fromDate,
+            $toDate,
+            $isParent && $includeChildren
+        );
+
+        // Get prior period for comparison (same duration, previous period)
+        $periodDays = now()->parse($fromDate)->diffInDays(now()->parse($toDate));
+        $priorFromDate = now()->parse($fromDate)->subDays($periodDays + 1)->format('Y-m-d');
+        $priorToDate = now()->parse($fromDate)->subDay()->format('Y-m-d');
+
+        $priorPnl = $this->reportingService->getProfitAndLoss(
+            $business,
+            $priorFromDate,
+            $priorToDate,
+            $isParent && $includeChildren
+        );
+
+        return view('seller.management.financials.profit-and-loss', compact(
+            'business',
+            'pnl',
+            'priorPnl',
+            'fromDate',
+            'toDate',
+            'includeChildren',
+            'isParent'
+        ));
+    }
+
+    /**
+     * Balance Sheet.
+     *
+     * GET /s/{business}/management/financials/balance-sheet
+     */
+    public function balanceSheet(Request $request, Business $business)
+    {
+        $asOfDate = $request->get('as_of_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $balanceSheet = $this->reportingService->getBalanceSheet(
+            $business,
+            $asOfDate,
+            $isParent && $includeChildren
+        );
+
+        return view('seller.management.financials.balance-sheet', compact(
+            'business',
+            'balanceSheet',
+            'asOfDate',
+            'includeChildren',
+            'isParent'
+        ));
+    }
+
+    /**
+     * Cash Flow Statement (Indirect Method).
+     *
+     * GET /s/{business}/management/financials/cash-flow
+     */
+    public function cashFlow(Request $request, Business $business)
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $cashFlow = $this->reportingService->getCashFlowIndirect(
+            $business,
+            $fromDate,
+            $toDate,
+            $isParent && $includeChildren
+        );
+
+        return view('seller.management.financials.cash-flow', compact(
+            'business',
+            'cashFlow',
+            'fromDate',
+            'toDate',
+            'includeChildren',
+            'isParent'
+        ));
+    }
+
+    /**
+     * Consolidated P&L - Side-by-side comparison of all divisions.
+     *
+     * GET /s/{business}/management/financials/consolidated-pnl
+     */
+    public function consolidatedPnl(Request $request, Business $business)
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+
+        $parentBusiness = $business->parent ?? $business;
+        $divisions = Business::where('parent_id', $parentBusiness->id)
+            ->orderBy('name')
+            ->get();
+
+        // Get P&L for each division
+        $divisionPnls = [];
+        foreach ($divisions as $division) {
+            $divisionPnls[$division->id] = [
+                'division' => $division,
+                'pnl' => $this->reportingService->getProfitAndLoss($division, $fromDate, $toDate, false),
+            ];
+        }
+
+        // Get consolidated (total) P&L
+        $consolidatedPnl = $this->reportingService->getProfitAndLoss(
+            $parentBusiness,
+            $fromDate,
+            $toDate,
+            true
+        );
+
+        return view('seller.management.financials.consolidated-pnl', compact(
+            'business',
+            'parentBusiness',
+            'divisions',
+            'divisionPnls',
+            'consolidatedPnl',
+            'fromDate',
+            'toDate'
+        ));
+    }
+
+    /**
+     * Consolidated Balance Sheet - Side-by-side comparison of all divisions.
+     *
+     * GET /s/{business}/management/financials/consolidated-balance-sheet
+     */
+    public function consolidatedBalanceSheet(Request $request, Business $business)
+    {
+        $asOfDate = $request->get('as_of_date', now()->format('Y-m-d'));
+
+        $parentBusiness = $business->parent ?? $business;
+        $divisions = Business::where('parent_id', $parentBusiness->id)
+            ->orderBy('name')
+            ->get();
+
+        // Get Balance Sheet for each division
+        $divisionBalanceSheets = [];
+        foreach ($divisions as $division) {
+            $divisionBalanceSheets[$division->id] = [
+                'division' => $division,
+                'balanceSheet' => $this->reportingService->getBalanceSheet($division, $asOfDate, false),
+            ];
+        }
+
+        // Get consolidated Balance Sheet
+        $consolidatedBalanceSheet = $this->reportingService->getBalanceSheet(
+            $parentBusiness,
+            $asOfDate,
+            true
+        );
+
+        return view('seller.management.financials.consolidated-balance-sheet', compact(
+            'business',
+            'parentBusiness',
+            'divisions',
+            'divisionBalanceSheets',
+            'consolidatedBalanceSheet',
+            'asOfDate'
+        ));
+    }
+
+    /**
+     * Export Profit & Loss as CSV.
+     *
+     * GET /s/{business}/management/financials/profit-and-loss/export
+     */
+    public function exportProfitAndLoss(Request $request, Business $business): StreamedResponse
+    {
+        $fromDate = $request->get('from_date', now()->startOfYear()->format('Y-m-d'));
+        $toDate = $request->get('to_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $pnl = $this->reportingService->getProfitAndLoss(
+            $business,
+            $fromDate,
+            $toDate,
+            $isParent && $includeChildren
+        );
+
+        $filename = "profit_loss_{$business->slug}_{$fromDate}_to_{$toDate}.csv";
+
+        return $this->exportService->exportProfitLoss($pnl, $filename);
+    }
+
+    /**
+     * Export Balance Sheet as CSV.
+     *
+     * GET /s/{business}/management/financials/balance-sheet/export
+     */
+    public function exportBalanceSheet(Request $request, Business $business): StreamedResponse
+    {
+        $asOfDate = $request->get('as_of_date', now()->format('Y-m-d'));
+        $includeChildren = $request->boolean('include_children', true);
+
+        $isParent = $this->reportingService->isParentCompany($business);
+
+        $balanceSheet = $this->reportingService->getBalanceSheet(
+            $business,
+            $asOfDate,
+            $isParent && $includeChildren
+        );
+
+        $filename = "balance_sheet_{$business->slug}_{$asOfDate}.csv";
+
+        return $this->exportService->exportBalanceSheet($balanceSheet, $filename);
+    }
+}

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

@@ -0,0 +1,314 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\FixedAsset;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use App\Services\Accounting\FixedAssetService;
+use App\Support\ManagementDivisionFilter;
+use Carbon\Carbon;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class FixedAssetsController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected FixedAssetService $assetService
+    ) {}
+
+    /**
+     * Validate that the asset belongs to the current business or its divisions.
+     * Prevents cross-tenant access via route model binding.
+     */
+    private function validateAssetOwnership(Business $business, FixedAsset $asset): void
+    {
+        $allowedBusinessIds = $this->getAllowedBusinessIds($business);
+
+        if (! in_array($asset->business_id, $allowedBusinessIds)) {
+            abort(403, 'Access denied.');
+        }
+    }
+
+    /**
+     * Ensure the business has Management Suite access for mutating actions.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Ensure the business is not a child division (read-only access only).
+     * Only parent companies can create/update/delete assets.
+     */
+    private function requireParentCompany(Business $business): void
+    {
+        if ($business->isDivision()) {
+            abort(403, 'Divisions have read-only access to fixed assets.');
+        }
+    }
+
+    /**
+     * Display fixed assets listing.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $query = FixedAsset::whereIn('business_id', $filterData['business_ids'])
+            ->with(['vendor', 'business']);
+
+        // Filter by status
+        if ($status = $request->get('status')) {
+            $query->where('status', $status);
+        }
+
+        // Filter by category
+        if ($category = $request->get('category')) {
+            $query->where('category', $category);
+        }
+
+        $assets = $query->orderBy('name')->paginate(25)->withQueryString();
+        $metrics = $this->assetService->getAssetMetrics($business, $filterData['business_ids']);
+
+        return view('seller.management.fixed-assets.index', $this->withDivisionFilter([
+            'business' => $business,
+            'assets' => $assets,
+            'metrics' => $metrics,
+            'categories' => FixedAsset::getCategories(),
+            'statuses' => FixedAsset::getStatuses(),
+            'currentStatus' => $request->get('status'),
+            'currentCategory' => $request->get('category'),
+        ], $filterData));
+    }
+
+    /**
+     * Show create asset form.
+     * Requires Management Suite and parent company access.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.fixed-assets.create', [
+            'business' => $business,
+            'categories' => FixedAsset::getCategories(),
+            'glAccounts' => $glAccounts,
+        ]);
+    }
+
+    /**
+     * Store new asset.
+     * Requires Management Suite and parent company access.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'category' => 'required|string|in:'.implode(',', array_keys(FixedAsset::getCategories())),
+            'location' => 'nullable|string|max:255',
+            'serial_number' => 'nullable|string|max:255',
+            'acquisition_date' => 'required|date',
+            'acquisition_cost' => 'required|numeric|min:0',
+            'acquisition_method' => 'required|string|in:purchase,lease,donation',
+            'useful_life_months' => 'required|integer|min:1',
+            'salvage_value' => 'nullable|numeric|min:0',
+            'depreciation_account_id' => 'nullable|exists:gl_accounts,id',
+            'accumulated_depreciation_account_id' => 'nullable|exists:gl_accounts,id',
+            'expense_account_id' => 'nullable|exists:gl_accounts,id',
+            'notes' => 'nullable|string',
+        ]);
+
+        $validated['depreciation_method'] = FixedAsset::METHOD_STRAIGHT_LINE;
+        $validated['salvage_value'] = $validated['salvage_value'] ?? 0;
+
+        $asset = $this->assetService->createAsset($business, $validated);
+
+        return redirect()
+            ->route('seller.business.management.fixed-assets.show', [$business, $asset])
+            ->with('success', 'Fixed asset created successfully.');
+    }
+
+    /**
+     * Show asset details.
+     * Parent companies can view all divisions' assets.
+     * Divisions can only view their own assets.
+     */
+    public function show(Request $request, Business $business, FixedAsset $fixedAsset): View
+    {
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        $fixedAsset->load(['vendor', 'improvements', 'depreciationRuns', 'disposal']);
+
+        return view('seller.management.fixed-assets.show', [
+            'business' => $business,
+            'asset' => $fixedAsset,
+        ]);
+    }
+
+    /**
+     * Show edit form.
+     * Requires Management Suite, parent company access, and asset ownership.
+     */
+    public function edit(Request $request, Business $business, FixedAsset $fixedAsset): View
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.management.fixed-assets.edit', [
+            'business' => $business,
+            'asset' => $fixedAsset,
+            'categories' => FixedAsset::getCategories(),
+            'glAccounts' => $glAccounts,
+        ]);
+    }
+
+    /**
+     * Update asset.
+     * Requires Management Suite, parent company access, and asset ownership.
+     */
+    public function update(Request $request, Business $business, FixedAsset $fixedAsset): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'category' => 'required|string|in:'.implode(',', array_keys(FixedAsset::getCategories())),
+            'location' => 'nullable|string|max:255',
+            'serial_number' => 'nullable|string|max:255',
+            'useful_life_months' => 'required|integer|min:1',
+            'salvage_value' => 'nullable|numeric|min:0',
+            'depreciation_account_id' => 'nullable|exists:gl_accounts,id',
+            'accumulated_depreciation_account_id' => 'nullable|exists:gl_accounts,id',
+            'expense_account_id' => 'nullable|exists:gl_accounts,id',
+            'notes' => 'nullable|string',
+        ]);
+
+        $this->assetService->updateAsset($fixedAsset, $validated);
+
+        return redirect()
+            ->route('seller.business.management.fixed-assets.show', [$business, $fixedAsset])
+            ->with('success', 'Fixed asset updated successfully.');
+    }
+
+    /**
+     * Record an improvement.
+     * Requires Management Suite, parent company access, and asset ownership.
+     */
+    public function storeImprovement(Request $request, Business $business, FixedAsset $fixedAsset): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        $validated = $request->validate([
+            'description' => 'required|string|max:255',
+            'improvement_date' => 'required|date',
+            'cost' => 'required|numeric|min:0',
+            'extends_life' => 'boolean',
+            'additional_life_months' => 'nullable|integer|min:1',
+            'notes' => 'nullable|string',
+        ]);
+
+        $this->assetService->recordImprovement($fixedAsset, $validated);
+
+        return redirect()
+            ->route('seller.business.management.fixed-assets.show', [$business, $fixedAsset])
+            ->with('success', 'Improvement recorded successfully.');
+    }
+
+    /**
+     * Run depreciation for a period.
+     * Requires Management Suite and parent company access.
+     */
+    public function runDepreciation(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+
+        $validated = $request->validate([
+            'period_date' => 'required|date',
+        ]);
+
+        $periodDate = Carbon::parse($validated['period_date']);
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        $runs = $this->assetService->runBatchDepreciation($business, $periodDate, $filterData['business_ids']);
+
+        return redirect()
+            ->route('seller.business.management.fixed-assets.index', $business)
+            ->with('success', "Depreciation run complete. {$runs->count()} assets depreciated.");
+    }
+
+    /**
+     * Show disposal form.
+     * Requires Management Suite, parent company access, and asset ownership.
+     */
+    public function showDisposeForm(Request $request, Business $business, FixedAsset $fixedAsset): View
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        return view('seller.management.fixed-assets.dispose', [
+            'business' => $business,
+            'asset' => $fixedAsset,
+            'methods' => \App\Models\Accounting\FixedAssetDisposal::getMethods(),
+        ]);
+    }
+
+    /**
+     * Dispose of an asset.
+     * Requires Management Suite, parent company access, and asset ownership.
+     */
+    public function dispose(Request $request, Business $business, FixedAsset $fixedAsset): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+        $this->requireParentCompany($business);
+        $this->validateAssetOwnership($business, $fixedAsset);
+
+        $validated = $request->validate([
+            'disposal_date' => 'required|date',
+            'disposal_method' => 'required|string',
+            'proceeds' => 'nullable|numeric|min:0',
+            'buyer_name' => 'nullable|string|max:255',
+            'buyer_contact' => 'nullable|string|max:255',
+            'reason' => 'nullable|string',
+            'notes' => 'nullable|string',
+        ]);
+
+        $validated['proceeds'] = $validated['proceeds'] ?? 0;
+
+        $this->assetService->disposeAsset($fixedAsset, $validated);
+
+        return redirect()
+            ->route('seller.business.management.fixed-assets.index', $business)
+            ->with('success', 'Asset disposed successfully.');
+    }
+}

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

@@ -0,0 +1,184 @@
+<?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);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $businessIds = $filterData['business_ids'];
+
+        // Generate 12-month forecast
+        $forecast = $this->generateForecast($businessIds);
+
+        return view('seller.management.forecasting.index', $this->withDivisionFilter([
+            'business' => $business,
+            'forecast' => $forecast,
+        ], $filterData));
+    }
+
+    /**
+     * Require Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    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) 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;
+    }
+}

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

@@ -0,0 +1,170 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\InterBusinessSettlement;
+use App\Models\Business;
+use App\Services\Accounting\InterBusinessSettlementService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Inter-Business Settlement - Manage balances and settlements between divisions.
+ *
+ * Allows CFOs to:
+ * - View inter-business balance matrix
+ * - Create settlements to zero out balances
+ * - Post settlements (creates journal entries)
+ */
+class InterBusinessSettlementController extends Controller
+{
+    public function __construct(
+        protected InterBusinessSettlementService $settlementService
+    ) {}
+
+    /**
+     * Display inter-business balances and settlement history.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        // Get balance matrix
+        $matrixData = $this->settlementService->getBalanceMatrix($parentBusiness);
+
+        // Get outstanding balances for quick view
+        $outstandingBalances = $this->settlementService->getOutstandingBalances($parentBusiness);
+
+        // Get recent settlements
+        $settlements = InterBusinessSettlement::where('parent_business_id', $parentBusiness->id)
+            ->with(['lines.fromBusiness', 'lines.toBusiness', 'createdByUser', 'postedByUser'])
+            ->orderByDesc('created_at')
+            ->limit(20)
+            ->get();
+
+        // Calculate totals
+        $totalOutstanding = $outstandingBalances->sum('balance');
+
+        return view('seller.management.inter-business.index', compact(
+            'business',
+            'parentBusiness',
+            'matrixData',
+            'outstandingBalances',
+            'settlements',
+            'totalOutstanding'
+        ));
+    }
+
+    /**
+     * Show form to create a new settlement.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        // Get divisions
+        $divisions = Business::where('parent_id', $parentBusiness->id)
+            ->orderBy('name')
+            ->get();
+
+        // Suggest settlements based on outstanding balances
+        $suggestedLines = $this->settlementService->suggestSettlements($parentBusiness);
+
+        return view('seller.management.inter-business.create', compact(
+            'business',
+            'parentBusiness',
+            'divisions',
+            'suggestedLines'
+        ));
+    }
+
+    /**
+     * Store a new settlement (as draft).
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        $validated = $request->validate([
+            'description' => 'nullable|string|max:500',
+            'lines' => 'required|array|min:1',
+            'lines.*.from_business_id' => 'required|exists:businesses,id',
+            'lines.*.to_business_id' => 'required|exists:businesses,id|different:lines.*.from_business_id',
+            'lines.*.amount' => 'required|numeric|min:0.01',
+            'lines.*.description' => 'nullable|string|max:255',
+        ]);
+
+        $settlement = $this->settlementService->createSettlement(
+            $parentBusiness,
+            $validated['lines'],
+            $validated['description'],
+            auth()->id()
+        );
+
+        return redirect()
+            ->route('seller.business.management.inter-business.show', [$business, $settlement])
+            ->with('success', "Settlement {$settlement->settlement_number} created as draft.");
+    }
+
+    /**
+     * Show settlement details.
+     */
+    public function show(Request $request, Business $business, InterBusinessSettlement $settlement): View
+    {
+        $settlement->load(['lines.fromBusiness', 'lines.toBusiness', 'createdByUser', 'postedByUser']);
+
+        return view('seller.management.inter-business.show', compact(
+            'business',
+            'settlement'
+        ));
+    }
+
+    /**
+     * Post a settlement (create journal entries).
+     */
+    public function post(Request $request, Business $business, InterBusinessSettlement $settlement): RedirectResponse
+    {
+        if (! $settlement->isDraft()) {
+            return back()->with('error', 'Settlement has already been posted.');
+        }
+
+        try {
+            $this->settlementService->postSettlement($settlement, auth()->id());
+
+            return redirect()
+                ->route('seller.business.management.inter-business.show', [$business, $settlement])
+                ->with('success', "Settlement {$settlement->settlement_number} posted successfully.");
+        } catch (\RuntimeException $e) {
+            return back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * Quick settle all outstanding balances.
+     */
+    public function settleAll(Request $request, Business $business): RedirectResponse
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        $suggestedLines = $this->settlementService->suggestSettlements($parentBusiness);
+
+        if (empty($suggestedLines)) {
+            return back()->with('warning', 'No outstanding inter-business balances to settle.');
+        }
+
+        $settlement = $this->settlementService->createSettlement(
+            $parentBusiness,
+            $suggestedLines,
+            'Complete inter-business settlement',
+            auth()->id()
+        );
+
+        return redirect()
+            ->route('seller.business.management.inter-business.show', [$business, $settlement])
+            ->with('success', "Settlement {$settlement->settlement_number} created for all outstanding balances. Review and post when ready.");
+    }
+}

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

@@ -0,0 +1,69 @@
+<?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
+    ) {}
+
+    /**
+     * Ensure the business has Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * Display the inventory valuation dashboard.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Determine scope - use snake_case keys from getDivisionFilterData()
+        $targetBusiness = $filterData['selected_division'] ?? $business;
+        $includeChildren = $filterData['selected_division'] === null && $business->hasChildBusinesses();
+        $businessIds = $filterData['business_ids'];
+
+        // 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 +1,119 @@
+<?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);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $businessIds = $filterData['business_ids'];
+
+        // Collect operations data
+        $operations = $this->collectOperationsData($businessIds);
+
+        return view('seller.management.operations.index', $this->withDivisionFilter([
+            'business' => $business,
+            'operations' => $operations,
+        ], $filterData));
+    }
+
+    /**
+     * Require Management Suite access.
+     */
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    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.quantity_on_hand <= products.low_stock_threshold AND products.quantity_on_hand > 0 THEN 1 END) as low_stock_products'),
+                DB::raw('COUNT(CASE WHEN products.quantity_on_hand = 0 THEN 1 END) as out_of_stock_products'),
+            ])
+            ->first();
+
+        // Customer stats (AR customers)
+        $customerStats = DB::table('ar_customers')
+            ->whereIn('business_id', $businessIds)
+            ->where('is_active', true)
+            ->select([
+                DB::raw('COUNT(*) as total_customers'),
+                DB::raw('COUNT(CASE WHEN created_at >= \''.$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('COALESCE(SUM(CASE WHEN status IN (\'pending\', \'approved\') THEN total ELSE 0 END), 0) 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('COALESCE(SUM(CASE WHEN status = \'pending\' THEN total_amount ELSE 0 END), 0) 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,
+        ];
+    }
+}

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

@@ -0,0 +1,152 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\User;
+use App\Services\Management\ManagementPermissionService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Management Suite Permissions Controller.
+ *
+ * Allows CFOs/Admins to manage fine-grained permissions for users
+ * within the Management Suite.
+ */
+class PermissionsController extends Controller
+{
+    public function __construct(
+        protected ManagementPermissionService $permissionService
+    ) {}
+
+    /**
+     * Display list of users and their permission levels.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        $users = $this->permissionService->getUsersWithAccess($parentBusiness);
+
+        // Get permission summary for each user
+        $userSummaries = [];
+        foreach ($users as $user) {
+            $userSummaries[$user->id] = [
+                'user' => $user,
+                'role' => $user->businesses->first()?->pivot?->role ?? 'member',
+                'summary' => $this->permissionService->getPermissionSummary($user, $parentBusiness),
+                'permissions' => $this->permissionService->getUserPermissions($user, $parentBusiness),
+            ];
+        }
+
+        $roleTemplates = $this->permissionService->getRoleTemplates();
+
+        return view('seller.management.permissions.index', compact(
+            'business',
+            'parentBusiness',
+            'users',
+            'userSummaries',
+            'roleTemplates'
+        ));
+    }
+
+    /**
+     * Show edit form for a user's permissions.
+     */
+    public function edit(Request $request, Business $business, User $user): View
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        // Verify user belongs to this business
+        $pivot = $user->businesses()
+            ->where('businesses.id', $parentBusiness->id)
+            ->first()?->pivot;
+
+        if (! $pivot) {
+            abort(404, 'User not found in this business.');
+        }
+
+        $permissionCategories = $this->permissionService->getPermissionDefinitions();
+        $currentPermissions = $this->permissionService->getUserPermissions($user, $parentBusiness);
+        $roleTemplates = $this->permissionService->getRoleTemplates();
+
+        return view('seller.management.permissions.edit', compact(
+            'business',
+            'parentBusiness',
+            'user',
+            'pivot',
+            'permissionCategories',
+            'currentPermissions',
+            'roleTemplates'
+        ));
+    }
+
+    /**
+     * Update a user's permissions.
+     */
+    public function update(Request $request, Business $business, User $user): RedirectResponse
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        // Verify user belongs to this business
+        $pivot = $user->businesses()
+            ->where('businesses.id', $parentBusiness->id)
+            ->first()?->pivot;
+
+        if (! $pivot) {
+            abort(404, 'User not found in this business.');
+        }
+
+        $validated = $request->validate([
+            'permissions' => 'nullable|array',
+            'permissions.*' => 'string',
+        ]);
+
+        $permissions = $validated['permissions'] ?? [];
+
+        $this->permissionService->setUserPermissions($user, $parentBusiness, $permissions);
+
+        return redirect()
+            ->route('seller.business.management.permissions.index', $business)
+            ->with('success', "Permissions updated for {$user->name}.");
+    }
+
+    /**
+     * Apply a role template to a user.
+     */
+    public function applyTemplate(Request $request, Business $business, User $user): RedirectResponse
+    {
+        $parentBusiness = $business->parent ?? $business;
+
+        // Verify user belongs to this business
+        $pivot = $user->businesses()
+            ->where('businesses.id', $parentBusiness->id)
+            ->first()?->pivot;
+
+        if (! $pivot) {
+            abort(404, 'User not found in this business.');
+        }
+
+        $validated = $request->validate([
+            'template' => 'required|string',
+        ]);
+
+        $templates = $this->permissionService->getRoleTemplates();
+        if (! isset($templates[$validated['template']])) {
+            return back()->with('error', 'Invalid role template.');
+        }
+
+        $this->permissionService->applyRoleTemplate($user, $parentBusiness, $validated['template']);
+
+        $templateLabel = $templates[$validated['template']]['label'];
+
+        return redirect()
+            ->route('seller.business.management.permissions.edit', [$business, $user])
+            ->with('success', "{$templateLabel} template applied to {$user->name}.");
+    }
+}

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

@@ -0,0 +1,419 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Management;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApVendor;
+use App\Models\Accounting\ArCustomer;
+use App\Models\Accounting\GlAccount;
+use App\Models\Accounting\RecurringApTemplate;
+use App\Models\Accounting\RecurringArTemplate;
+use App\Models\Accounting\RecurringJournalEntryTemplate;
+use App\Models\Accounting\RecurringSchedule;
+use App\Models\Business;
+use App\Models\Department;
+use App\Services\Accounting\RecurringSchedulerService;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class RecurringController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    public function __construct(
+        protected RecurringSchedulerService $schedulerService
+    ) {}
+
+    private function requireManagementSuite(Business $business): void
+    {
+        if (! $business->hasManagementSuite()) {
+            abort(403, 'Management Suite access required.');
+        }
+    }
+
+    /**
+     * List recurring schedules.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filters = [
+            'type' => $request->type,
+            'is_active' => $request->has('is_active') ? (bool) $request->is_active : null,
+        ];
+
+        $schedules = $this->schedulerService->getSchedulesForBusiness($business, $filters);
+
+        return view('seller.management.recurring.index', [
+            'business' => $business,
+            'schedules' => $schedules,
+            'types' => RecurringSchedule::getTypes(),
+        ]);
+    }
+
+    /**
+     * Show create form.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $type = $request->type ?? RecurringSchedule::TYPE_AR_INVOICE;
+
+        return view('seller.management.recurring.create', [
+            'business' => $business,
+            'type' => $type,
+            'types' => RecurringSchedule::getTypes(),
+            'frequencies' => RecurringSchedule::getFrequencies(),
+            'weekdays' => RecurringSchedule::getWeekdays(),
+            'customers' => ArCustomer::where('business_id', $business->id)->orderBy('name')->get(),
+            'vendors' => ApVendor::where('business_id', $business->id)->orderBy('name')->get(),
+            'glAccounts' => GlAccount::where('business_id', $business->id)->orderBy('account_number')->get(),
+            'departments' => Department::where('business_id', $business->id)->where('is_active', true)->orderBy('name')->get(),
+        ]);
+    }
+
+    /**
+     * Store new recurring schedule.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'type' => 'required|in:ar_invoice,ap_bill,journal_entry',
+            'frequency' => 'required|in:weekly,monthly,quarterly,yearly,custom',
+            'interval' => 'required|integer|min:1|max:365',
+            'day_of_month' => 'nullable|integer|min:1|max:31',
+            'weekday' => 'nullable|string',
+            'next_run_date' => 'required|date|after_or_equal:today',
+            'end_date' => 'nullable|date|after:next_run_date',
+            'auto_post' => 'boolean',
+            'create_as_draft' => 'boolean',
+            // AR template fields
+            'ar_customer_id' => 'required_if:type,ar_invoice|nullable|exists:ar_customers,id',
+            'ar_terms' => 'nullable|string|max:50',
+            'ar_memo' => 'nullable|string|max:255',
+            'ar_items' => 'required_if:type,ar_invoice|nullable|array|min:1',
+            'ar_items.*.description' => 'required_with:ar_items|string',
+            'ar_items.*.quantity' => 'required_with:ar_items|numeric|min:0.0001',
+            'ar_items.*.unit_price' => 'required_with:ar_items|numeric|min:0',
+            'ar_items.*.gl_revenue_account_id' => 'required_with:ar_items|exists:gl_accounts,id',
+            // AP template fields
+            'vendor_id' => 'required_if:type,ap_bill|nullable|exists:ap_vendors,id',
+            'ap_terms' => 'nullable|string|max:50',
+            'ap_memo' => 'nullable|string|max:255',
+            'ap_items' => 'required_if:type,ap_bill|nullable|array|min:1',
+            'ap_items.*.description' => 'required_with:ap_items|string',
+            'ap_items.*.amount' => 'required_with:ap_items|numeric|min:0',
+            'ap_items.*.gl_expense_account_id' => 'required_with:ap_items|exists:gl_accounts,id',
+            'ap_items.*.department_id' => 'nullable|exists:departments,id',
+            // JE template fields
+            'je_memo' => 'nullable|string|max:255',
+            'je_lines' => 'required_if:type,journal_entry|nullable|array|min:2',
+            'je_lines.*.gl_account_id' => 'required_with:je_lines|exists:gl_accounts,id',
+            'je_lines.*.department_id' => 'nullable|exists:departments,id',
+            'je_lines.*.debit' => 'nullable|numeric|min:0',
+            'je_lines.*.credit' => 'nullable|numeric|min:0',
+            'je_lines.*.description' => 'nullable|string',
+        ]);
+
+        // Validate JE balance
+        if ($validated['type'] === 'journal_entry' && ! empty($validated['je_lines'])) {
+            $totalDebit = collect($validated['je_lines'])->sum(fn ($l) => (float) ($l['debit'] ?? 0));
+            $totalCredit = collect($validated['je_lines'])->sum(fn ($l) => (float) ($l['credit'] ?? 0));
+
+            if (abs($totalDebit - $totalCredit) > 0.01) {
+                return back()->withInput()->withErrors(['je_lines' => 'Journal entry must be balanced (debits = credits).']);
+            }
+        }
+
+        // Create schedule
+        $schedule = RecurringSchedule::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'description' => $validated['description'] ?? null,
+            'type' => $validated['type'],
+            'frequency' => $validated['frequency'],
+            'interval' => $validated['interval'],
+            'day_of_month' => $validated['day_of_month'] ?? null,
+            'weekday' => $validated['weekday'] ?? null,
+            'next_run_date' => $validated['next_run_date'],
+            'end_date' => $validated['end_date'] ?? null,
+            'auto_post' => $validated['auto_post'] ?? false,
+            'create_as_draft' => $validated['create_as_draft'] ?? true,
+            'is_active' => true,
+            'created_by_user_id' => auth()->id(),
+        ]);
+
+        // Create template based on type
+        match ($validated['type']) {
+            'ar_invoice' => $this->createArTemplate($schedule, $validated),
+            'ap_bill' => $this->createApTemplate($schedule, $validated),
+            'journal_entry' => $this->createJeTemplate($schedule, $validated),
+        };
+
+        return redirect()
+            ->route('seller.business.management.recurring.show', [$business, $schedule])
+            ->with('success', 'Recurring schedule created successfully.');
+    }
+
+    /**
+     * Show schedule details.
+     */
+    public function show(Request $request, Business $business, RecurringSchedule $recurring): View
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $recurring->load([
+            'arTemplate.items.glAccount',
+            'arTemplate.customer',
+            'apTemplate.items.glAccount',
+            'apTemplate.items.department',
+            'apTemplate.vendor',
+            'journalEntryTemplate.lines.glAccount',
+            'journalEntryTemplate.lines.department',
+            'createdBy',
+        ]);
+
+        $generatedTransactions = $this->schedulerService->getGeneratedTransactions($recurring);
+
+        return view('seller.management.recurring.show', [
+            'business' => $business,
+            'schedule' => $recurring,
+            'generatedTransactions' => $generatedTransactions,
+        ]);
+    }
+
+    /**
+     * Show edit form.
+     */
+    public function edit(Request $request, Business $business, RecurringSchedule $recurring): View
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $recurring->load([
+            'arTemplate.items',
+            'apTemplate.items',
+            'journalEntryTemplate.lines',
+        ]);
+
+        return view('seller.management.recurring.edit', [
+            'business' => $business,
+            'schedule' => $recurring,
+            'types' => RecurringSchedule::getTypes(),
+            'frequencies' => RecurringSchedule::getFrequencies(),
+            'weekdays' => RecurringSchedule::getWeekdays(),
+            'customers' => ArCustomer::where('business_id', $business->id)->orderBy('name')->get(),
+            'vendors' => ApVendor::where('business_id', $business->id)->orderBy('name')->get(),
+            'glAccounts' => GlAccount::where('business_id', $business->id)->orderBy('account_number')->get(),
+            'departments' => Department::where('business_id', $business->id)->where('is_active', true)->orderBy('name')->get(),
+        ]);
+    }
+
+    /**
+     * Update schedule.
+     */
+    public function update(Request $request, Business $business, RecurringSchedule $recurring): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'frequency' => 'required|in:weekly,monthly,quarterly,yearly,custom',
+            'interval' => 'required|integer|min:1|max:365',
+            'day_of_month' => 'nullable|integer|min:1|max:31',
+            'weekday' => 'nullable|string',
+            'next_run_date' => 'required|date',
+            'end_date' => 'nullable|date|after:next_run_date',
+            'auto_post' => 'boolean',
+            'create_as_draft' => 'boolean',
+            'is_active' => 'boolean',
+        ]);
+
+        $recurring->update([
+            'name' => $validated['name'],
+            'description' => $validated['description'] ?? null,
+            'frequency' => $validated['frequency'],
+            'interval' => $validated['interval'],
+            'day_of_month' => $validated['day_of_month'] ?? null,
+            'weekday' => $validated['weekday'] ?? null,
+            'next_run_date' => $validated['next_run_date'],
+            'end_date' => $validated['end_date'] ?? null,
+            'auto_post' => $validated['auto_post'] ?? false,
+            'create_as_draft' => $validated['create_as_draft'] ?? true,
+            'is_active' => $validated['is_active'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.management.recurring.show', [$business, $recurring])
+            ->with('success', 'Recurring schedule updated.');
+    }
+
+    /**
+     * Toggle active status.
+     */
+    public function toggle(Request $request, Business $business, RecurringSchedule $recurring): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $recurring->update(['is_active' => ! $recurring->is_active]);
+
+        $status = $recurring->is_active ? 'activated' : 'deactivated';
+
+        return back()->with('success', "Schedule {$status}.");
+    }
+
+    /**
+     * Delete schedule.
+     */
+    public function destroy(Request $request, Business $business, RecurringSchedule $recurring): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $recurring->delete();
+
+        return redirect()
+            ->route('seller.business.management.recurring.index', $business)
+            ->with('success', 'Recurring schedule deleted.');
+    }
+
+    /**
+     * Show review queue for draft recurring transactions.
+     */
+    public function review(Request $request, Business $business): View
+    {
+        $this->requireManagementSuite($business);
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+        $drafts = $this->schedulerService->getDraftTransactionsForReview($business, $filterData['business_ids']);
+
+        return view('seller.management.recurring.review', $this->withDivisionFilter([
+            'business' => $business,
+            'arInvoices' => $drafts['ar_invoices'],
+            'apBills' => $drafts['ap_bills'],
+            'journalEntries' => $drafts['journal_entries'],
+        ], $filterData));
+    }
+
+    /**
+     * Run schedule manually.
+     */
+    public function runNow(Request $request, Business $business, RecurringSchedule $recurring): RedirectResponse
+    {
+        $this->requireManagementSuite($business);
+
+        if ($recurring->business_id !== $business->id) {
+            abort(404);
+        }
+
+        try {
+            $result = $this->schedulerService->runSchedule($recurring, now());
+
+            if ($result) {
+                $type = class_basename($result);
+
+                return back()->with('success', "{$type} generated successfully.");
+            }
+
+            return back()->with('error', 'Schedule is not due for execution.');
+        } catch (\Exception $e) {
+            return back()->with('error', 'Failed to run schedule: '.$e->getMessage());
+        }
+    }
+
+    /**
+     * Create AR template with items.
+     */
+    private function createArTemplate(RecurringSchedule $schedule, array $data): void
+    {
+        $template = RecurringArTemplate::create([
+            'recurring_schedule_id' => $schedule->id,
+            'ar_customer_id' => $data['ar_customer_id'],
+            'terms' => $data['ar_terms'] ?? null,
+            'default_memo' => $data['ar_memo'] ?? null,
+            'currency' => 'USD',
+        ]);
+
+        foreach ($data['ar_items'] as $item) {
+            $template->items()->create([
+                'description' => $item['description'],
+                'quantity' => $item['quantity'],
+                'unit_price' => $item['unit_price'],
+                'gl_revenue_account_id' => $item['gl_revenue_account_id'],
+            ]);
+        }
+    }
+
+    /**
+     * Create AP template with items.
+     */
+    private function createApTemplate(RecurringSchedule $schedule, array $data): void
+    {
+        $template = RecurringApTemplate::create([
+            'recurring_schedule_id' => $schedule->id,
+            'vendor_id' => $data['vendor_id'],
+            'terms' => $data['ap_terms'] ?? null,
+            'default_memo' => $data['ap_memo'] ?? null,
+            'currency' => 'USD',
+        ]);
+
+        foreach ($data['ap_items'] as $item) {
+            $template->items()->create([
+                'description' => $item['description'],
+                'amount' => $item['amount'],
+                'gl_expense_account_id' => $item['gl_expense_account_id'],
+                'department_id' => $item['department_id'] ?? null,
+            ]);
+        }
+    }
+
+    /**
+     * Create JE template with lines.
+     */
+    private function createJeTemplate(RecurringSchedule $schedule, array $data): void
+    {
+        $template = RecurringJournalEntryTemplate::create([
+            'recurring_schedule_id' => $schedule->id,
+            'memo' => $data['je_memo'] ?? $schedule->name,
+        ]);
+
+        foreach ($data['je_lines'] as $line) {
+            $template->lines()->create([
+                'gl_account_id' => $line['gl_account_id'],
+                'department_id' => $line['department_id'] ?? null,
+                'debit' => $line['debit'] ?? 0,
+                'credit' => $line['credit'] ?? 0,
+                'description' => $line['description'] ?? null,
+            ]);
+        }
+    }
+}

app/Http/Controllers/Seller/Management/RequisitionsApprovalController.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\ApVendor;
+use App\Models\Business;
+use App\Models\PurchaseOrder;
+use App\Models\Purchasing\PurchaseRequisition;
+use App\Support\ManagementDivisionFilter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+/**
+ * Controller for Management Suite requisition approval workflow.
+ *
+ * Parent companies (Canopy) use this to:
+ * - View all requisitions from child businesses
+ * - Approve or reject requisitions
+ * - Convert approved requisitions to Purchase Orders
+ */
+class RequisitionsApprovalController extends Controller
+{
+    use ManagementDivisionFilter;
+
+    /**
+     * Display list of requisitions from all divisions.
+     *
+     * GET /s/{business}/management/requisitions
+     */
+    public function index(Request $request, Business $business): View
+    {
+        // Only parent companies can access this
+        if (! $business->isParentCompany()) {
+            abort(403, 'Only parent companies can manage requisition approvals.');
+        }
+
+        $filterData = $this->getDivisionFilterData($business, $request);
+
+        // Get requisitions from child businesses (not from parent itself)
+        $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+        $queryBusinessIds = $filterData['selected_division_id']
+            ? [$filterData['selected_division_id']]
+            : $childIds;
+
+        $query = PurchaseRequisition::whereIn('business_id', $queryBusinessIds)
+            ->with(['requestedBy', 'vendor', 'department', 'approvedBy', 'business'])
+            ->withCount('items');
+
+        // Status filter
+        if ($status = $request->get('status')) {
+            $query->where('status', $status);
+        }
+
+        // Priority filter
+        if ($priority = $request->get('priority')) {
+            $query->where('priority', $priority);
+        }
+
+        // Search
+        if ($search = $request->get('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('requisition_number', 'like', "%{$search}%")
+                    ->orWhere('notes', 'like', "%{$search}%");
+            });
+        }
+
+        $requisitions = $query->orderByDesc('created_at')->paginate(20)->withQueryString();
+
+        // Status counts for all child businesses
+        $statusCounts = PurchaseRequisition::whereIn('business_id', $childIds)
+            ->selectRaw('status, COUNT(*) as count')
+            ->groupBy('status')
+            ->pluck('count', 'status');
+
+        // Summary stats
+        $stats = [
+            'awaiting_approval' => PurchaseRequisition::whereIn('business_id', $childIds)
+                ->whereIn('status', [PurchaseRequisition::STATUS_SUBMITTED, PurchaseRequisition::STATUS_UNDER_REVIEW])
+                ->count(),
+            'approved_pending_po' => PurchaseRequisition::whereIn('business_id', $childIds)
+                ->where('status', PurchaseRequisition::STATUS_APPROVED)
+                ->whereNull('linked_po_id')
+                ->count(),
+            'urgent_count' => PurchaseRequisition::whereIn('business_id', $childIds)
+                ->whereIn('status', [PurchaseRequisition::STATUS_SUBMITTED, PurchaseRequisition::STATUS_UNDER_REVIEW])
+                ->where('priority', PurchaseRequisition::PRIORITY_URGENT)
+                ->count(),
+        ];
+
+        return view('seller.management.requisitions.index', $this->withDivisionFilter([
+            'business' => $business,
+            'requisitions' => $requisitions,
+            'statusCounts' => $statusCounts,
+            'stats' => $stats,
+            'filters' => $request->only(['status', 'priority', 'search']),
+        ], $filterData));
+    }
+
+    /**
+     * Show a single requisition for review/approval.
+     *
+     * GET /s/{business}/management/requisitions/{requisition}
+     */
+    public function show(Request $request, Business $business, PurchaseRequisition $requisition): View
+    {
+        if (! $business->isParentCompany()) {
+            abort(403, 'Only parent companies can manage requisition approvals.');
+        }
+
+        // Verify the requisition is from a child business
+        $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+        if (! in_array($requisition->business_id, $childIds)) {
+            abort(403, 'This requisition does not belong to your divisions.');
+        }
+
+        $requisition->load([
+            'items.suggestedVendor',
+            'items.glAccount',
+            'requestedBy',
+            'approvedBy',
+            'vendor',
+            'department',
+            'purchaseOrder',
+            'business',
+        ]);
+
+        // Get available vendors for PO creation (from parent business)
+        $vendors = ApVendor::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.management.requisitions.show', [
+            'business' => $business,
+            'requisition' => $requisition,
+            'vendors' => $vendors,
+        ]);
+    }
+
+    /**
+     * Mark a requisition as under review.
+     *
+     * POST /s/{business}/management/requisitions/{requisition}/review
+     */
+    public function markUnderReview(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeAction($business, $requisition);
+
+        if (! $requisition->isSubmitted()) {
+            return back()->with('error', 'Only submitted requisitions can be marked under review.');
+        }
+
+        $requisition->markUnderReview();
+
+        return back()->with('success', 'Requisition marked as under review.');
+    }
+
+    /**
+     * Approve a requisition.
+     *
+     * POST /s/{business}/management/requisitions/{requisition}/approve
+     */
+    public function approve(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeAction($business, $requisition);
+
+        if (! $requisition->canBeApproved()) {
+            return back()->with('error', 'This requisition cannot be approved.');
+        }
+
+        $requisition->approve(auth()->user());
+
+        return back()->with('success', 'Requisition approved.');
+    }
+
+    /**
+     * Reject a requisition.
+     *
+     * POST /s/{business}/management/requisitions/{requisition}/reject
+     */
+    public function reject(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeAction($business, $requisition);
+
+        if (! $requisition->canBeApproved()) {
+            return back()->with('error', 'This requisition cannot be rejected.');
+        }
+
+        $validated = $request->validate([
+            'rejection_reason' => 'required|string|max:1000',
+        ]);
+
+        $requisition->reject(auth()->user(), $validated['rejection_reason']);
+
+        return back()->with('success', 'Requisition rejected.');
+    }
+
+    /**
+     * Convert an approved requisition to a Purchase Order.
+     *
+     * POST /s/{business}/management/requisitions/{requisition}/convert-to-po
+     */
+    public function convertToPo(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeAction($business, $requisition);
+
+        if (! $requisition->canBeConvertedToPo()) {
+            return back()->with('error', 'This requisition cannot be converted to a PO. It must be approved and not already linked to a PO.');
+        }
+
+        $validated = $request->validate([
+            'vendor_id' => 'nullable|exists:ap_vendors,id',
+            'supplier_name' => 'required_without:vendor_id|nullable|string|max:255',
+            'expected_delivery_date' => 'nullable|date|after:today',
+            'notes' => 'nullable|string|max:2000',
+        ]);
+
+        // Use vendor from requisition or from form
+        $vendor = null;
+        $supplierName = $validated['supplier_name'] ?? null;
+
+        if (! empty($validated['vendor_id'])) {
+            $vendor = ApVendor::find($validated['vendor_id']);
+            $supplierName = $vendor?->name;
+        } elseif ($requisition->vendor_id) {
+            $vendor = $requisition->vendor;
+            $supplierName = $vendor?->name;
+        }
+
+        // Create the PO on the PARENT business (Canopy)
+        $po = PurchaseOrder::create([
+            'business_id' => $business->id, // Parent creates the PO
+            'po_number' => $this->generatePoNumber($business),
+            'supplier_name' => $supplierName ?? 'Unknown Supplier',
+            'supplier_contact' => $vendor?->contact_name,
+            'supplier_phone' => $vendor?->phone,
+            'supplier_email' => $vendor?->email,
+            'product_type' => 'materials',
+            'quantity' => $requisition->items->sum('quantity'),
+            'unit' => 'ea',
+            'price_per_unit' => $requisition->estimated_total / max(1, $requisition->items->sum('quantity')),
+            'price_unit' => 'ea',
+            'status' => 'pending',
+            'order_date' => now(),
+            'expected_delivery_date' => $validated['expected_delivery_date'] ?? $requisition->needed_by_date,
+            'notes' => "Created from requisition {$requisition->requisition_number} (Division: {$requisition->business->name})\n\n".($validated['notes'] ?? ''),
+            'created_by_user_id' => auth()->id(),
+            'metadata' => [
+                'source_requisition_id' => $requisition->id,
+                'source_requisition_number' => $requisition->requisition_number,
+                'source_business_id' => $requisition->business_id,
+                'source_business_name' => $requisition->business->name,
+                'items' => $requisition->items->map(fn ($item) => [
+                    'description' => $item->description,
+                    'quantity' => $item->quantity,
+                    'unit' => $item->unit,
+                    'est_unit_cost' => $item->est_unit_cost,
+                ])->toArray(),
+            ],
+        ]);
+
+        // Link the requisition to the PO
+        $requisition->markConvertedToPo($po);
+
+        return redirect()
+            ->route('seller.business.management.requisitions.show', [$business, $requisition])
+            ->with('success', "Purchase Order #{$po->po_number} created successfully.");
+    }
+
+    /**
+     * Authorize that the current user can perform actions on this requisition.
+     */
+    protected function authorizeAction(Business $business, PurchaseRequisition $requisition): void
+    {
+        if (! $business->isParentCompany()) {
+            abort(403, 'Only parent companies can manage requisition approvals.');
+        }
+
+        $childIds = Business::where('parent_id', $business->id)->pluck('id')->toArray();
+        if (! in_array($requisition->business_id, $childIds)) {
+            abort(403, 'This requisition does not belong to your divisions.');
+        }
+    }
+
+    /**
+     * Generate a PO number for the business.
+     */
+    protected function generatePoNumber(Business $business): string
+    {
+        $prefix = 'PO';
+        $year = now()->format('y');
+
+        $lastPo = PurchaseOrder::where('business_id', $business->id)
+            ->whereYear('created_at', now()->year)
+            ->orderByDesc('id')
+            ->first();
+
+        if ($lastPo && preg_match('/PO-\d{2}-(\d+)/', $lastPo->po_number ?? '', $matches)) {
+            $nextNum = (int) $matches[1] + 1;
+        } else {
+            $nextNum = 1;
+        }
+
+        return sprintf('%s-%s-%04d', $prefix, $year, $nextNum);
+    }
+}

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/Http/Controllers/Seller/MessagingController.php

@@ -3,7 +3,7 @@
 namespace App\Http\Controllers\Seller;
 
 use App\Http\Controllers\Controller;
-use App\Http\Controllers\Seller\Crm\InboxController as CrmInboxController;
+use App\Http\Controllers\Seller\Crm\ThreadController as CrmThreadController;
 use App\Models\Conversation;
 use App\Models\Message;
 use Illuminate\Http\Request;
@@ -21,8 +21,8 @@ class MessagingController extends Controller
     public function index(Request $request, \App\Models\Business $business)
     {
         // If CRM is enabled, use the enhanced CRM inbox
-        if ($business->has_crm) {
-            return app(CrmInboxController::class)->index($request, $business);
+        if ($business->hasCrmAccess()) {
+            return app(CrmThreadController::class)->index($request, $business);
         }
 
         // Basic conversations view
@@ -66,8 +66,8 @@ class MessagingController extends Controller
     public function show(Request $request, \App\Models\Business $business, Conversation $conversation)
     {
         // If CRM is enabled, use the enhanced CRM inbox view
-        if ($business->has_crm) {
-            return app(CrmInboxController::class)->show($request, $business, $conversation);
+        if ($business->hasCrmAccess()) {
+            return app(CrmThreadController::class)->show($request, $business, $conversation);
         }
 
         // Ensure business owns this conversation

app/Http/Controllers/Seller/Processing/WashReportController.php

@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Seller\Processing;
 
 use App\Http\Controllers\Controller;
+use App\Models\Business;
 use Illuminate\Http\Request;
 
 class WashReportController extends Controller
@@ -10,10 +11,8 @@ class WashReportController extends Controller
     /**
      * Display list of wash reports.
      */
-    public function index(Request $request)
+    public function index(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         // TODO: Implement wash reports listing
         // This will show all wash batches for the business
 
@@ -25,10 +24,8 @@ class WashReportController extends Controller
     /**
      * Display active washes dashboard.
      */
-    public function activeDashboard(Request $request)
+    public function activeDashboard(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         // TODO: Implement active washes dashboard
         // This will show currently active wash batches
 
@@ -40,10 +37,8 @@ class WashReportController extends Controller
     /**
      * Display daily performance report.
      */
-    public function dailyPerformance(Request $request)
+    public function dailyPerformance(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         // TODO: Implement daily performance reporting
         // This will show wash performance metrics for today
 
@@ -55,10 +50,8 @@ class WashReportController extends Controller
     /**
      * Display historical wash search.
      */
-    public function search(Request $request)
+    public function search(Request $request, Business $business)
     {
-        $business = $request->user()->business;
-
         // TODO: Implement wash report search
         // This will allow searching historical wash data
 

app/Http/Controllers/Seller/ProductController.php

@@ -79,29 +79,36 @@ class ProductController extends Controller
         $sortDir = $request->get('sort_dir', 'asc');
         $query->orderBy($sortBy, $sortDir);
 
-        // Get all products and format as arrays for the view
-        $products = $query->get()
+        // Paginate for performance (925 products = 400KB JSON payload)
+        $perPage = $request->get('per_page', 50);
+        $paginator = $query->paginate($perPage);
+
+        // Get paginated products and format as arrays for the view
+        $products = $paginator->getCollection()
+            ->filter(fn ($product) => ! empty($product->hashid)) // Skip products without hashid (pre-migration)
             ->map(function ($product) use ($business) {
                 // TODO: Replace mock metrics with real data from analytics/order tracking
                 // Image URL uses product image or falls back to brand logo
                 $imageUrl = $product->getImageUrl('thumb');
 
-                // Map varieties for nested display
-                $varieties = $product->varieties->map(function ($variety) use ($business) {
-                    return [
-                        'id' => $variety->id,
-                        'hashid' => $variety->hashid,
-                        'name' => $variety->name,
-                        'sku' => $variety->sku ?? 'N/A',
-                        'price' => $variety->wholesale_price ?? 0,
-                        'status' => $variety->is_active ? 'active' : 'inactive',
-                        'image_url' => $variety->getImageUrl('thumb'),
-                        'edit_url' => route('seller.business.products.edit', [$business->slug, $variety->hashid]),
-                        'units_sold' => $variety->orderItems()->sum('quantity'),
-                        'stock' => $variety->available_quantity,
-                        'is_unlimited' => $variety->isUnlimited(),
-                    ];
-                })->values()->toArray();
+                // Map varieties for nested display (avoid N+1 queries)
+                $varieties = $product->varieties
+                    ->filter(fn ($variety) => ! empty($variety->hashid)) // Skip varieties without hashid
+                    ->map(function ($variety) use ($business) {
+                        return [
+                            'id' => $variety->id,
+                            'hashid' => $variety->hashid,
+                            'name' => $variety->name,
+                            'sku' => $variety->sku ?? 'N/A',
+                            'price' => $variety->wholesale_price ?? 0,
+                            'status' => $variety->is_active ? 'active' : 'inactive',
+                            'image_url' => $variety->getImageUrl('thumb'),
+                            'edit_url' => route('seller.business.products.edit', [$business->slug, $variety->hashid]),
+                            'units_sold' => 0, // TODO: Eager load with withSum() for performance
+                            'stock' => $variety->available_quantity,
+                            'is_unlimited' => $variety->isUnlimited(),
+                        ];
+                    })->values()->toArray();
 
                 return [
                     'id' => $product->id,
@@ -127,7 +134,17 @@ class ProductController extends Controller
                 ];
             });
 
-        return view('seller.products.index', compact('business', 'products', 'missingBomCount'));
+        // Pass pagination info to the view
+        $pagination = [
+            'current_page' => $paginator->currentPage(),
+            'last_page' => $paginator->lastPage(),
+            'per_page' => $paginator->perPage(),
+            'total' => $paginator->total(),
+            'from' => $paginator->firstItem(),
+            'to' => $paginator->lastItem(),
+        ];
+
+        return view('seller.products.index', compact('business', 'products', 'missingBomCount', 'paginator', 'pagination'));
     }
 
     /**
@@ -991,6 +1008,7 @@ class ProductController extends Controller
         $products = Product::whereIn('brand_id', $brandIds)
             ->with(['brand', 'images'])
             ->get()
+            ->filter(fn ($product) => ! empty($product->hashid)) // Skip products without hashid (pre-migration)
             ->map(function ($product) use ($business) {
                 // TODO: Replace mock metrics with real data from analytics/order tracking
                 return [

app/Http/Controllers/Seller/PurchaseOrderController.php

@@ -38,6 +38,13 @@ class PurchaseOrderController extends Controller
      */
     public function create(Business $business)
     {
+        // Child businesses (divisions) must use the requisition workflow
+        if ($business->parent_id !== null) {
+            return redirect()
+                ->route('seller.business.purchasing.requisitions.create', $business)
+                ->with('info', 'Please submit a Purchase Requisition. Direct PO creation is managed by the parent company.');
+        }
+
         return view('seller.purchase-orders.create', compact('business'));
     }
 
@@ -46,6 +53,11 @@ class PurchaseOrderController extends Controller
      */
     public function store(Business $business, Request $request)
     {
+        // Child businesses (divisions) cannot create POs directly
+        if ($business->parent_id !== null) {
+            abort(403, 'Divisions cannot create Purchase Orders directly. Please use the Purchase Requisition workflow.');
+        }
+
         $validated = $request->validate([
             'supplier_name' => 'required|string|max:255',
             'supplier_contact' => 'nullable|string|max:255',

app/Http/Controllers/Seller/Purchasing/RequisitionsController.php

@@ -0,0 +1,435 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Purchasing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Accounting\ApVendor;
+use App\Models\Accounting\GlAccount;
+use App\Models\Business;
+use App\Models\Department;
+use App\Models\Purchasing\PurchaseRequisition;
+use App\Models\Purchasing\PurchaseRequisitionItem;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class RequisitionsController extends Controller
+{
+    /**
+     * Display list of requisitions for the business.
+     */
+    public function index(Request $request, Business $business): View
+    {
+        $user = auth()->user();
+
+        $query = PurchaseRequisition::forBusiness($business->id)
+            ->with(['requestedBy', 'vendor', 'department', 'approvedBy'])
+            ->withCount('items');
+
+        // Non-owners see only their own requisitions
+        if ($business->owner_user_id !== $user->id && ! $this->userCanViewAllRequisitions($user, $business)) {
+            $query->where('requested_by_user_id', $user->id);
+        }
+
+        // Filters
+        if ($status = $request->get('status')) {
+            $query->where('status', $status);
+        }
+
+        if ($priority = $request->get('priority')) {
+            $query->where('priority', $priority);
+        }
+
+        if ($search = $request->get('search')) {
+            $query->where(function ($q) use ($search) {
+                $q->where('requisition_number', 'like', "%{$search}%")
+                    ->orWhere('notes', 'like', "%{$search}%");
+            });
+        }
+
+        $requisitions = $query->orderByDesc('created_at')->paginate(20);
+
+        // Get counts for tabs
+        $statusCounts = PurchaseRequisition::forBusiness($business->id)
+            ->selectRaw('status, COUNT(*) as count')
+            ->groupBy('status')
+            ->pluck('count', 'status');
+
+        return view('seller.purchasing.requisitions.index', [
+            'business' => $business,
+            'requisitions' => $requisitions,
+            'statusCounts' => $statusCounts,
+            'filters' => $request->only(['status', 'priority', 'search']),
+        ]);
+    }
+
+    /**
+     * Show form to create a new requisition.
+     */
+    public function create(Request $request, Business $business): View
+    {
+        $this->authorizeCreate($business);
+
+        $vendors = ApVendor::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->whereIn('account_type', ['expense', 'asset'])
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.purchasing.requisitions.create', [
+            'business' => $business,
+            'vendors' => $vendors,
+            'departments' => $departments,
+            'glAccounts' => $glAccounts,
+            'priorities' => PurchaseRequisition::getPriorityOptions(),
+        ]);
+    }
+
+    /**
+     * Store a new requisition.
+     */
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $this->authorizeCreate($business);
+
+        $validated = $request->validate([
+            'department_id' => 'nullable|exists:departments,id',
+            'vendor_id' => 'nullable|exists:ap_vendors,id',
+            'priority' => 'required|in:low,normal,high,urgent',
+            'needed_by_date' => 'nullable|date|after:today',
+            'notes' => 'nullable|string|max:2000',
+            'items' => 'required|array|min:1',
+            'items.*.description' => 'required|string|max:500',
+            'items.*.quantity' => 'required|numeric|min:0.0001',
+            'items.*.unit' => 'nullable|string|max:50',
+            'items.*.est_unit_cost' => 'nullable|numeric|min:0',
+            'items.*.suggested_vendor_id' => 'nullable|exists:ap_vendors,id',
+            'items.*.gl_account_id' => 'nullable|exists:gl_accounts,id',
+            'items.*.notes' => 'nullable|string|max:500',
+            'submit_action' => 'required|in:save_draft,submit',
+        ]);
+
+        $requisition = PurchaseRequisition::create([
+            'business_id' => $business->id,
+            'department_id' => $validated['department_id'] ?? null,
+            'requested_by_user_id' => auth()->id(),
+            'vendor_id' => $validated['vendor_id'] ?? null,
+            'priority' => $validated['priority'],
+            'needed_by_date' => $validated['needed_by_date'] ?? null,
+            'notes' => $validated['notes'] ?? null,
+            'status' => PurchaseRequisition::STATUS_DRAFT,
+        ]);
+
+        foreach ($validated['items'] as $itemData) {
+            $requisition->items()->create([
+                'description' => $itemData['description'],
+                'quantity' => $itemData['quantity'],
+                'unit' => $itemData['unit'] ?? null,
+                'est_unit_cost' => $itemData['est_unit_cost'] ?? null,
+                'suggested_vendor_id' => $itemData['suggested_vendor_id'] ?? null,
+                'gl_account_id' => $itemData['gl_account_id'] ?? null,
+                'notes' => $itemData['notes'] ?? null,
+            ]);
+        }
+
+        // Submit if requested
+        if ($validated['submit_action'] === 'submit') {
+            $requisition->submit();
+
+            return redirect()
+                ->route('seller.business.purchasing.requisitions.show', [$business, $requisition])
+                ->with('success', 'Requisition submitted for approval.');
+        }
+
+        return redirect()
+            ->route('seller.business.purchasing.requisitions.show', [$business, $requisition])
+            ->with('success', 'Requisition draft saved.');
+    }
+
+    /**
+     * Show a single requisition.
+     */
+    public function show(Request $request, Business $business, PurchaseRequisition $requisition): View
+    {
+        $this->authorizeView($business, $requisition);
+
+        $requisition->load(['items.suggestedVendor', 'items.glAccount', 'requestedBy', 'approvedBy', 'vendor', 'department', 'purchaseOrder']);
+
+        return view('seller.purchasing.requisitions.show', [
+            'business' => $business,
+            'requisition' => $requisition,
+        ]);
+    }
+
+    /**
+     * Show form to edit a requisition.
+     */
+    public function edit(Request $request, Business $business, PurchaseRequisition $requisition): View
+    {
+        $this->authorizeEdit($business, $requisition);
+
+        $requisition->load('items');
+
+        $vendors = ApVendor::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $departments = Department::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        $glAccounts = GlAccount::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->whereIn('account_type', ['expense', 'asset'])
+            ->orderBy('account_number')
+            ->get();
+
+        return view('seller.purchasing.requisitions.edit', [
+            'business' => $business,
+            'requisition' => $requisition,
+            'vendors' => $vendors,
+            'departments' => $departments,
+            'glAccounts' => $glAccounts,
+            'priorities' => PurchaseRequisition::getPriorityOptions(),
+        ]);
+    }
+
+    /**
+     * Update a requisition.
+     */
+    public function update(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeEdit($business, $requisition);
+
+        $validated = $request->validate([
+            'department_id' => 'nullable|exists:departments,id',
+            'vendor_id' => 'nullable|exists:ap_vendors,id',
+            'priority' => 'required|in:low,normal,high,urgent',
+            'needed_by_date' => 'nullable|date|after:today',
+            'notes' => 'nullable|string|max:2000',
+            'items' => 'required|array|min:1',
+            'items.*.id' => 'nullable|exists:purchase_requisition_items,id',
+            'items.*.description' => 'required|string|max:500',
+            'items.*.quantity' => 'required|numeric|min:0.0001',
+            'items.*.unit' => 'nullable|string|max:50',
+            'items.*.est_unit_cost' => 'nullable|numeric|min:0',
+            'items.*.suggested_vendor_id' => 'nullable|exists:ap_vendors,id',
+            'items.*.gl_account_id' => 'nullable|exists:gl_accounts,id',
+            'items.*.notes' => 'nullable|string|max:500',
+            'submit_action' => 'required|in:save_draft,submit',
+        ]);
+
+        $requisition->update([
+            'department_id' => $validated['department_id'] ?? null,
+            'vendor_id' => $validated['vendor_id'] ?? null,
+            'priority' => $validated['priority'],
+            'needed_by_date' => $validated['needed_by_date'] ?? null,
+            'notes' => $validated['notes'] ?? null,
+        ]);
+
+        // Sync items - delete removed, update existing, create new
+        $existingItemIds = collect($validated['items'])
+            ->pluck('id')
+            ->filter()
+            ->toArray();
+
+        // Delete items not in the update
+        $requisition->items()
+            ->whereNotIn('id', $existingItemIds)
+            ->delete();
+
+        foreach ($validated['items'] as $itemData) {
+            if (! empty($itemData['id'])) {
+                // Update existing item
+                PurchaseRequisitionItem::where('id', $itemData['id'])
+                    ->update([
+                        'description' => $itemData['description'],
+                        'quantity' => $itemData['quantity'],
+                        'unit' => $itemData['unit'] ?? null,
+                        'est_unit_cost' => $itemData['est_unit_cost'] ?? null,
+                        'suggested_vendor_id' => $itemData['suggested_vendor_id'] ?? null,
+                        'gl_account_id' => $itemData['gl_account_id'] ?? null,
+                        'notes' => $itemData['notes'] ?? null,
+                    ]);
+            } else {
+                // Create new item
+                $requisition->items()->create([
+                    'description' => $itemData['description'],
+                    'quantity' => $itemData['quantity'],
+                    'unit' => $itemData['unit'] ?? null,
+                    'est_unit_cost' => $itemData['est_unit_cost'] ?? null,
+                    'suggested_vendor_id' => $itemData['suggested_vendor_id'] ?? null,
+                    'gl_account_id' => $itemData['gl_account_id'] ?? null,
+                    'notes' => $itemData['notes'] ?? null,
+                ]);
+            }
+        }
+
+        // Submit if requested and still in draft
+        if ($validated['submit_action'] === 'submit' && $requisition->isDraft()) {
+            $requisition->submit();
+
+            return redirect()
+                ->route('seller.business.purchasing.requisitions.show', [$business, $requisition])
+                ->with('success', 'Requisition submitted for approval.');
+        }
+
+        return redirect()
+            ->route('seller.business.purchasing.requisitions.show', [$business, $requisition])
+            ->with('success', 'Requisition updated.');
+    }
+
+    /**
+     * Submit a draft requisition for approval.
+     */
+    public function submit(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeEdit($business, $requisition);
+
+        if (! $requisition->isDraft()) {
+            return back()->with('error', 'Only draft requisitions can be submitted.');
+        }
+
+        if ($requisition->items->isEmpty()) {
+            return back()->with('error', 'Requisition must have at least one item.');
+        }
+
+        $requisition->submit();
+
+        return redirect()
+            ->route('seller.business.purchasing.requisitions.show', [$business, $requisition])
+            ->with('success', 'Requisition submitted for approval.');
+    }
+
+    /**
+     * Delete a draft requisition.
+     */
+    public function destroy(Request $request, Business $business, PurchaseRequisition $requisition): RedirectResponse
+    {
+        $this->authorizeDelete($business, $requisition);
+
+        if (! $requisition->isDraft()) {
+            return back()->with('error', 'Only draft requisitions can be deleted.');
+        }
+
+        $requisition->delete();
+
+        return redirect()
+            ->route('seller.business.purchasing.requisitions.index', $business)
+            ->with('success', 'Requisition deleted.');
+    }
+
+    // =========================================================================
+    // AUTHORIZATION HELPERS
+    // =========================================================================
+
+    protected function authorizeCreate(Business $business): void
+    {
+        $user = auth()->user();
+
+        // Check if user has permission to submit requisitions
+        if (! $this->userCanSubmitRequisitions($user, $business)) {
+            abort(403, 'You do not have permission to create requisitions.');
+        }
+    }
+
+    protected function authorizeView(Business $business, PurchaseRequisition $requisition): void
+    {
+        if ($requisition->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $user = auth()->user();
+
+        // Owner can view all
+        if ($business->owner_user_id === $user->id) {
+            return;
+        }
+
+        // User can view their own
+        if ($requisition->requested_by_user_id === $user->id) {
+            return;
+        }
+
+        // Users with view all permission
+        if ($this->userCanViewAllRequisitions($user, $business)) {
+            return;
+        }
+
+        abort(403, 'You do not have permission to view this requisition.');
+    }
+
+    protected function authorizeEdit(Business $business, PurchaseRequisition $requisition): void
+    {
+        $this->authorizeView($business, $requisition);
+
+        if (! $requisition->canBeEdited()) {
+            abort(403, 'This requisition cannot be edited.');
+        }
+
+        $user = auth()->user();
+
+        // Only the requester can edit their own requisition (unless owner)
+        if ($requisition->requested_by_user_id !== $user->id && $business->owner_user_id !== $user->id) {
+            abort(403, 'You can only edit your own requisitions.');
+        }
+    }
+
+    protected function authorizeDelete(Business $business, PurchaseRequisition $requisition): void
+    {
+        $this->authorizeEdit($business, $requisition);
+    }
+
+    protected function userCanSubmitRequisitions($user, Business $business): bool
+    {
+        // Owner always can
+        if ($business->owner_user_id === $user->id) {
+            return true;
+        }
+
+        // Check pivot permission
+        $pivot = $user->businesses()->where('businesses.id', $business->id)->first()?->pivot;
+
+        if (! $pivot) {
+            return false;
+        }
+
+        $permissions = $pivot->permissions ?? [];
+
+        return in_array('can_submit_requisition', $permissions) || in_array('*', $permissions);
+    }
+
+    protected function userCanViewAllRequisitions($user, Business $business): bool
+    {
+        // Owner always can
+        if ($business->owner_user_id === $user->id) {
+            return true;
+        }
+
+        $pivot = $user->businesses()->where('businesses.id', $business->id)->first()?->pivot;
+
+        if (! $pivot) {
+            return false;
+        }
+
+        $permissions = $pivot->permissions ?? [];
+
+        return in_array('can_view_all_requisitions', $permissions)
+            || in_array('can_approve_requisition', $permissions)
+            || in_array('*', $permissions);
+    }
+}

app/Http/Controllers/Seller/Settings/BrandSettingsController.php

@@ -0,0 +1,349 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Settings;
+
+use App\Http\Controllers\Controller;
+use App\Models\Brand;
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class BrandSettingsController extends Controller
+{
+    /**
+     * Display the brands list.
+     */
+    public function index(Business $business)
+    {
+        $this->authorizeOwnerAccess($business);
+
+        $brands = $business->brands()
+            ->withCount('products')
+            ->with(['users' => fn ($q) => $q->select('users.id', 'users.first_name', 'users.last_name', 'users.email')])
+            ->orderBy('sort_order')
+            ->orderBy('name')
+            ->get();
+
+        // Get internal team members (users associated with this business, not brand managers)
+        $teamMembers = $business->users()
+            ->wherePivot('contact_type', '!=', 'brand_manager')
+            ->orWherePivotNull('contact_type')
+            ->orderBy('first_name')
+            ->get();
+
+        return view('seller.settings.brands', compact('business', 'brands', 'teamMembers'));
+    }
+
+    /**
+     * Store a new brand.
+     */
+    public function store(Business $business, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'sku_prefix' => 'nullable|string|max:10|alpha_num',
+            'description' => 'nullable|string|max:1000',
+            'is_active' => 'nullable|boolean',
+            'is_sales_enabled' => 'nullable|boolean',
+            'logo' => 'nullable|image|max:2048',
+        ]);
+
+        DB::beginTransaction();
+        try {
+            $brand = Brand::create([
+                'business_id' => $business->id,
+                'name' => $validated['name'],
+                'slug' => Str::slug($validated['name']),
+                'sku_prefix' => $validated['sku_prefix'] ?? null,
+                'description' => $validated['description'] ?? null,
+                'is_active' => $request->has('is_active'),
+                'is_sales_enabled' => $request->has('is_sales_enabled'),
+                'sort_order' => $business->brands()->max('sort_order') + 1,
+            ]);
+
+            // Handle logo upload
+            if ($request->hasFile('logo')) {
+                $path = $request->file('logo')->store('brands/'.$brand->hashid.'/logos', 'public');
+                $brand->update(['logo_path' => $path]);
+            }
+
+            DB::commit();
+
+            return redirect()
+                ->route('seller.business.settings.brands.index', $business->slug)
+                ->with('success', "Brand \"{$brand->name}\" created successfully.");
+
+        } catch (\Exception $e) {
+            DB::rollBack();
+            report($e);
+
+            return back()
+                ->withInput()
+                ->withErrors(['error' => 'Failed to create brand. Please try again.']);
+        }
+    }
+
+    /**
+     * Show edit form for a brand.
+     */
+    public function edit(Business $business, Brand $brand)
+    {
+        $this->authorizeOwnerAccess($business);
+        $this->authorizeBrandAccess($business, $brand);
+
+        // Get internal team members for user assignment
+        $teamMembers = $business->users()
+            ->where(function ($q) {
+                $q->wherePivot('contact_type', '!=', 'brand_manager')
+                    ->orWherePivotNull('contact_type');
+            })
+            ->orderBy('first_name')
+            ->get();
+
+        // Get users currently assigned to this brand
+        $brandUsers = $brand->users()->get();
+
+        return view('seller.settings.brands-edit', compact('business', 'brand', 'teamMembers', 'brandUsers'));
+    }
+
+    /**
+     * Update a brand.
+     */
+    public function update(Business $business, Brand $brand, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+        $this->authorizeBrandAccess($business, $brand);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'sku_prefix' => 'nullable|string|max:10|alpha_num',
+            'description' => 'nullable|string|max:1000',
+            'tagline' => 'nullable|string|max:255',
+            'is_active' => 'nullable|boolean',
+            'is_sales_enabled' => 'nullable|boolean',
+            'is_public' => 'nullable|boolean',
+            'is_featured' => 'nullable|boolean',
+            'logo' => 'nullable|image|max:2048',
+            'remove_logo' => 'nullable|boolean',
+        ]);
+
+        DB::beginTransaction();
+        try {
+            // Handle logo removal
+            if ($request->has('remove_logo') && $brand->logo_path) {
+                Storage::disk('public')->delete($brand->logo_path);
+                $validated['logo_path'] = null;
+            }
+
+            // Handle logo upload
+            if ($request->hasFile('logo')) {
+                // Delete old logo
+                if ($brand->logo_path) {
+                    Storage::disk('public')->delete($brand->logo_path);
+                }
+                $validated['logo_path'] = $request->file('logo')->store('brands/'.$brand->hashid.'/logos', 'public');
+            }
+
+            // Convert checkbox values
+            $validated['is_active'] = $request->has('is_active');
+            $validated['is_sales_enabled'] = $request->has('is_sales_enabled');
+            $validated['is_public'] = $request->has('is_public');
+            $validated['is_featured'] = $request->has('is_featured');
+
+            // Remove file inputs from validated data
+            unset($validated['logo'], $validated['remove_logo']);
+
+            $brand->update($validated);
+
+            DB::commit();
+
+            return redirect()
+                ->route('seller.business.settings.brands.index', $business->slug)
+                ->with('success', "Brand \"{$brand->name}\" updated successfully.");
+
+        } catch (\Exception $e) {
+            DB::rollBack();
+            report($e);
+
+            return back()
+                ->withInput()
+                ->withErrors(['error' => 'Failed to update brand. Please try again.']);
+        }
+    }
+
+    /**
+     * Toggle brand active status.
+     */
+    public function toggleActive(Business $business, Brand $brand, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+        $this->authorizeBrandAccess($business, $brand);
+
+        $brand->update(['is_active' => ! $brand->is_active]);
+
+        $status = $brand->is_active ? 'activated' : 'deactivated';
+
+        return back()->with('success', "Brand \"{$brand->name}\" has been {$status}.");
+    }
+
+    /**
+     * Delete a brand (soft delete).
+     */
+    public function destroy(Business $business, Brand $brand, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+        $this->authorizeBrandAccess($business, $brand);
+
+        // Check if brand has products
+        if ($brand->products()->count() > 0) {
+            return back()->withErrors([
+                'error' => "Cannot delete brand \"{$brand->name}\" because it has associated products. Please move or delete the products first.",
+            ]);
+        }
+
+        $brandName = $brand->name;
+        $brand->delete();
+
+        return redirect()
+            ->route('seller.business.settings.brands.index', $business->slug)
+            ->with('success', "Brand \"{$brandName}\" has been deleted.");
+    }
+
+    /**
+     * Update user access for a brand.
+     */
+    public function updateUsers(Business $business, Brand $brand, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+        $this->authorizeBrandAccess($business, $brand);
+
+        $validated = $request->validate([
+            'users' => 'nullable|array',
+            'users.*.id' => 'required|exists:users,id',
+            'users.*.permissions' => 'nullable|array',
+            'users.*.permissions.*' => 'string',
+        ]);
+
+        DB::beginTransaction();
+        try {
+            // Get current brand users
+            $currentUserIds = $brand->users()->pluck('users.id')->toArray();
+
+            // Build new user list
+            $newUserIds = collect($validated['users'] ?? [])->pluck('id')->toArray();
+
+            // Verify all users belong to this business
+            $validUserIds = $business->users()
+                ->whereIn('users.id', $newUserIds)
+                ->pluck('users.id')
+                ->toArray();
+
+            // Detach removed users
+            $usersToRemove = array_diff($currentUserIds, $validUserIds);
+            if (! empty($usersToRemove)) {
+                $brand->users()->detach($usersToRemove);
+            }
+
+            // Add or update users
+            foreach ($validated['users'] ?? [] as $userData) {
+                if (! in_array($userData['id'], $validUserIds)) {
+                    continue;
+                }
+
+                $permissions = $userData['permissions'] ?? [];
+
+                if ($brand->users()->where('users.id', $userData['id'])->exists()) {
+                    $brand->users()->updateExistingPivot($userData['id'], [
+                        'permissions' => json_encode($permissions),
+                    ]);
+                } else {
+                    $brand->users()->attach($userData['id'], [
+                        'role' => 'member',
+                        'is_primary' => false,
+                        'permissions' => json_encode($permissions),
+                    ]);
+                }
+            }
+
+            DB::commit();
+
+            return back()->with('success', 'Brand user access updated successfully.');
+
+        } catch (\Exception $e) {
+            DB::rollBack();
+            report($e);
+
+            return back()->withErrors(['error' => 'Failed to update user access. Please try again.']);
+        }
+    }
+
+    /**
+     * Reorder brands.
+     */
+    public function reorder(Business $business, Request $request)
+    {
+        $this->authorizeOwnerAccess($business);
+
+        $validated = $request->validate([
+            'order' => 'required|array',
+            'order.*' => 'integer|exists:brands,id',
+        ]);
+
+        DB::beginTransaction();
+        try {
+            foreach ($validated['order'] as $position => $brandId) {
+                Brand::where('id', $brandId)
+                    ->where('business_id', $business->id)
+                    ->update(['sort_order' => $position]);
+            }
+
+            DB::commit();
+
+            return response()->json(['success' => true]);
+
+        } catch (\Exception $e) {
+            DB::rollBack();
+            report($e);
+
+            return response()->json(['success' => false, 'error' => 'Failed to reorder brands.'], 500);
+        }
+    }
+
+    /**
+     * Authorize that current user can manage brands for this business.
+     * Allows: business owner, super admin, or users with owner/admin role in the business.
+     */
+    private function authorizeOwnerAccess(Business $business): void
+    {
+        $user = auth()->user();
+        $isOwner = $business->owner_user_id === $user->id;
+        $isSuperAdmin = $user->user_type === 'admin';
+
+        // Check if user has admin role in this business via pivot
+        $businessRole = $business->users()
+            ->where('users.id', $user->id)
+            ->first()
+            ?->pivot
+            ?->role;
+        $isBusinessAdmin = in_array($businessRole, ['owner', 'admin', 'manager']);
+
+        if (! $isOwner && ! $isSuperAdmin && ! $isBusinessAdmin) {
+            abort(403, 'Only business owners and administrators can manage brands.');
+        }
+    }
+
+    /**
+     * Authorize that the brand belongs to the business.
+     */
+    private function authorizeBrandAccess(Business $business, Brand $brand): void
+    {
+        if ($brand->business_id !== $business->id) {
+            abort(404, 'Brand not found.');
+        }
+    }
+}

app/Http/Controllers/Seller/SettingsController.php

@@ -6,7 +6,9 @@ use App\Http\Controllers\Controller;
 use App\Models\Business;
 use App\Models\DeliveryWindow;
 use App\Models\Department;
+use App\Models\DepartmentSuitePermission;
 use App\Models\Driver;
+use App\Models\Suite;
 use App\Models\User;
 use App\Models\Vehicle;
 use Illuminate\Http\Request;
@@ -141,11 +143,6 @@ class SettingsController extends Controller
     {
         $query = $business->users();
 
-        // Exclude the business owner from the list
-        if ($business->owner_user_id) {
-            $query->where('users.id', '!=', $business->owner_user_id);
-        }
-
         // Search
         if ($request->filled('search')) {
             $search = $request->search;
@@ -155,10 +152,15 @@ class SettingsController extends Controller
             });
         }
 
-        // Filter by account type (role)
-        if ($request->filled('account_type')) {
-            $query->whereHas('roles', function ($q) use ($request) {
-                $q->where('name', $request->account_type);
+        // Filter by role
+        if ($request->filled('role')) {
+            $query->wherePivot('role', $request->role);
+        }
+
+        // Filter by department
+        if ($request->filled('department_id')) {
+            $query->whereHas('departments', function ($q) use ($request) {
+                $q->where('departments.id', $request->department_id);
             });
         }
 
@@ -170,9 +172,20 @@ class SettingsController extends Controller
             $query->where('last_login_at', '<=', $request->last_login_end.' 23:59:59');
         }
 
-        $users = $query->with('roles')->paginate(15);
+        $users = $query->with(['roles', 'departments'])->paginate(15);
 
-        return view('seller.settings.users', compact('business', 'users'));
+        // Get all departments for this business
+        $departments = Department::where('business_id', $business->id)
+            ->orderBy('sort_order')
+            ->get();
+
+        // Get business owner info
+        $owner = $business->owner;
+
+        // Get the suites assigned to this business for permission reference
+        $businessSuites = $business->suites()->active()->get();
+
+        return view('seller.settings.users', compact('business', 'users', 'departments', 'owner', 'businessSuites'));
     }
 
     /**
@@ -186,7 +199,9 @@ class SettingsController extends Controller
             'email' => 'required|email|unique:users,email',
             'phone' => 'nullable|string|max:20',
             'position' => 'nullable|string|max:255',
-            'role' => 'required|string|in:company-owner,company-manager,company-user,company-sales,company-accounting,company-manufacturing,company-processing',
+            'role' => 'required|string|in:owner,admin,manager,member',
+            'department_ids' => 'nullable|array',
+            'department_ids.*' => 'exists:departments,id',
             'is_point_of_contact' => 'nullable|boolean',
         ]);
 
@@ -196,21 +211,32 @@ class SettingsController extends Controller
         // Create user and associate with business
         $user = \App\Models\User::create([
             'name' => $fullName,
+            'first_name' => $validated['first_name'],
+            'last_name' => $validated['last_name'],
             'email' => $validated['email'],
-            'phone' => $validated['phone'],
+            'phone' => $validated['phone'] ?? null,
+            'position' => $validated['position'] ?? null,
+            'user_type' => $business->business_type, // Match business type
             'password' => bcrypt(str()->random(32)), // Temporary password
         ]);
 
-        // Assign role
-        $user->assignRole($validated['role']);
-
-        // Associate with business with additional pivot data
+        // Associate with business with role
         $business->users()->attach($user->id, [
             'role' => $validated['role'],
             'is_primary' => false,
             'contact_type' => $request->has('is_point_of_contact') ? 'primary' : null,
+            'permissions' => [], // Empty initially, assigned via department
         ]);
 
+        // Assign to departments if specified
+        if (! empty($validated['department_ids'])) {
+            foreach ($validated['department_ids'] as $departmentId) {
+                $user->departments()->attach($departmentId, [
+                    'role' => 'operator', // Default department role
+                ]);
+            }
+        }
+
         // TODO: Send invitation email with password reset link
 
         return redirect()
@@ -264,10 +290,33 @@ class SettingsController extends Controller
             ->orderBy('sort_order')
             ->get();
 
-        // Define permission categories (existing permissions system)
-        $permissionCategories = $this->getPermissionCategories();
+        // Get the suites assigned to this business
+        $businessSuites = $business->suites()->active()->get();
 
-        return view('seller.settings.users-edit', compact('business', 'user', 'isOwner', 'departments', 'permissionCategories'));
+        // Build suite permissions structure based on business's assigned suites
+        $suitePermissions = $this->getSuitePermissions($businessSuites);
+
+        // Get user's current permissions from pivot
+        $pivotPermissions = $business->users()
+            ->where('users.id', $user->id)
+            ->first()
+            ->pivot
+            ->permissions ?? [];
+
+        // Ensure permissions is an array (JSON column may return string in PostgreSQL)
+        $userPermissions = is_array($pivotPermissions)
+            ? $pivotPermissions
+            : (is_string($pivotPermissions) ? json_decode($pivotPermissions, true) ?? [] : []);
+
+        return view('seller.settings.users-edit', compact(
+            'business',
+            'user',
+            'isOwner',
+            'departments',
+            'businessSuites',
+            'suitePermissions',
+            'userPermissions'
+        ));
     }
 
     /**
@@ -324,63 +373,122 @@ class SettingsController extends Controller
     }
 
     /**
-     * Get permission categories for the permissions system.
+     * Get suite-based permission structure for the assigned suites.
+     *
+     * Groups permissions by functional area for better UX.
      */
-    private function getPermissionCategories(): array
+    private function getSuitePermissions($businessSuites): array
     {
-        return [
-            'ecommerce' => [
-                'name' => 'Ecommerce',
-                'icon' => 'lucide--shopping-cart',
-                'permissions' => [
-                    'view_orders' => ['name' => 'View Orders', 'description' => 'View all orders and order details'],
-                    'manage_orders' => ['name' => 'Manage Orders', 'description' => 'Accept, reject, and update orders'],
-                    'view_invoices' => ['name' => 'View Invoices', 'description' => 'View invoices and payment information'],
-                    'manage_invoices' => ['name' => 'Manage Invoices', 'description' => 'Create and edit invoices'],
-                ],
-            ],
-            'products' => [
-                'name' => 'Products & Inventory',
-                'icon' => 'lucide--package',
-                'permissions' => [
-                    'view_products' => ['name' => 'View Products', 'description' => 'View product catalog'],
-                    'manage_products' => ['name' => 'Manage Products', 'description' => 'Create, edit, and delete products'],
-                    'view_inventory' => ['name' => 'View Inventory', 'description' => 'View inventory levels and stock'],
-                    'manage_inventory' => ['name' => 'Manage Inventory', 'description' => 'Update inventory and stock levels'],
-                ],
-            ],
-            'data_visibility' => [
-                'name' => 'Data & Analytics Visibility',
-                'icon' => 'lucide--eye',
-                'permissions' => [
-                    'view_sales_data' => ['name' => 'View Sales Data', 'description' => 'See revenue, pricing, profit margins, and sales metrics'],
-                    'view_performance_data' => ['name' => 'View Performance Data', 'description' => 'See yields, efficiency, quality metrics, and production stats'],
-                    'view_cost_data' => ['name' => 'View Cost Data', 'description' => 'See material costs, labor costs, and expense breakdowns'],
-                    'view_customer_data' => ['name' => 'View Customer Data', 'description' => 'See customer names, contact info, and purchase history'],
-                ],
-            ],
-            'manufacturing' => [
-                'name' => 'Manufacturing & Processing',
-                'icon' => 'lucide--factory',
-                'permissions' => [
-                    'view_work_orders' => ['name' => 'View Work Orders', 'description' => 'View work orders (limited to own department)'],
-                    'manage_work_orders' => ['name' => 'Manage Work Orders', 'description' => 'Create, edit, and complete work orders'],
-                    'view_wash_reports' => ['name' => 'View Wash Reports', 'description' => 'View solventless wash reports and data'],
-                    'manage_wash_reports' => ['name' => 'Manage Wash Reports', 'description' => 'Create and edit wash reports'],
-                    'view_all_departments' => ['name' => 'View All Departments', 'description' => 'See data across all departments (not just own)'],
-                ],
-            ],
-            'business' => [
-                'name' => 'Business Management',
-                'icon' => 'lucide--building-2',
-                'permissions' => [
-                    'view_settings' => ['name' => 'View Settings', 'description' => 'View business settings and configuration'],
-                    'manage_settings' => ['name' => 'Manage Settings', 'description' => 'Update business settings and configuration'],
-                    'view_users' => ['name' => 'View Users', 'description' => 'View user list and permissions'],
-                    'manage_users' => ['name' => 'Manage Users', 'description' => 'Invite and manage user permissions'],
-                ],
-            ],
+        $suitePermissions = [];
+
+        foreach ($businessSuites as $suite) {
+            $permissions = DepartmentSuitePermission::getAvailablePermissions($suite->key);
+
+            if (empty($permissions)) {
+                continue;
+            }
+
+            // Group permissions by functional area
+            $grouped = $this->groupPermissionsByArea($permissions, $suite->key);
+
+            $suitePermissions[$suite->key] = [
+                'name' => $suite->name,
+                'description' => $suite->description,
+                'icon' => $suite->icon,
+                'color' => $suite->color,
+                'groups' => $grouped,
+            ];
+        }
+
+        return $suitePermissions;
+    }
+
+    /**
+     * Group permissions by functional area for better organization.
+     */
+    private function groupPermissionsByArea(array $permissions, string $suiteKey): array
+    {
+        // Define permission groupings based on prefix patterns
+        $areaPatterns = [
+            'dashboard' => ['view_dashboard', 'view_org_dashboard', 'view_analytics', 'view_all_analytics', 'export_analytics'],
+            'products' => ['view_products', 'manage_products', 'view_inventory', 'adjust_inventory', 'view_costs', 'view_margin'],
+            'orders' => ['view_orders', 'create_orders', 'manage_orders', 'view_invoices', 'create_invoices'],
+            'menus' => ['view_menus', 'manage_menus', 'view_promotions', 'manage_promotions'],
+            'campaigns' => ['view_campaigns', 'manage_campaigns', 'send_campaigns', 'manage_templates'],
+            'crm' => ['view_pipeline', 'edit_pipeline', 'manage_accounts', 'view_buyer_intelligence'],
+            'automations' => ['view_automations', 'manage_automations', 'use_copilot'],
+            'batches' => ['view_batches', 'manage_batches', 'create_batches'],
+            'processing' => ['view_wash_reports', 'create_wash_reports', 'edit_wash_reports', 'manage_extractions', 'view_yields', 'manage_biomass_intake', 'manage_material_transfers'],
+            'manufacturing' => ['view_bom', 'manage_bom', 'create_bom', 'view_production_queue', 'manage_production', 'manage_packaging', 'manage_labeling', 'create_skus', 'manage_lot_tracking'],
+            'work_orders' => ['view_work_orders', 'create_work_orders', 'manage_work_orders'],
+            'delivery' => ['view_pick_pack', 'manage_pick_pack', 'view_manifests', 'create_manifests', 'view_delivery_windows', 'manage_delivery_windows', 'view_drivers', 'manage_drivers', 'view_vehicles', 'manage_vehicles', 'view_routes', 'manage_routing', 'view_deliveries', 'complete_deliveries', 'manage_proof_of_delivery'],
+            'compliance' => ['view_compliance', 'manage_licenses', 'manage_coas', 'view_compliance_reports'],
+            'finance' => ['view_ap', 'manage_ap', 'pay_bills', 'view_ar', 'manage_ar', 'view_budgets', 'manage_budgets', 'approve_budget_exceptions', 'view_inter_company_ledger', 'manage_inter_company', 'view_financial_reports', 'export_financial_data', 'view_forecasting', 'manage_forecasting', 'view_kpis', 'view_usage_billing', 'manage_billing', 'view_cross_business'],
+            'messaging' => ['view_conversations', 'send_messages', 'manage_contacts'],
+            'procurement' => ['view_vendors', 'manage_vendors', 'view_requisitions', 'create_requisitions', 'approve_requisitions', 'view_purchase_orders', 'create_purchase_orders', 'receive_goods'],
+            'tools' => ['manage_settings', 'manage_users', 'manage_departments', 'view_audit_log', 'manage_integrations'],
+            'marketplace' => ['view_marketplace', 'browse_products', 'manage_cart', 'manage_favorites', 'view_buyer_portal', 'view_account'],
+            'brand_view' => ['view_sales', 'view_buyers'],
         ];
+
+        $areaLabels = [
+            'dashboard' => ['name' => 'Dashboard & Analytics', 'icon' => 'lucide--layout-dashboard'],
+            'products' => ['name' => 'Products & Inventory', 'icon' => 'lucide--package'],
+            'orders' => ['name' => 'Orders & Invoicing', 'icon' => 'lucide--shopping-cart'],
+            'menus' => ['name' => 'Menus & Promotions', 'icon' => 'lucide--menu'],
+            'campaigns' => ['name' => 'Campaigns & Marketing', 'icon' => 'lucide--megaphone'],
+            'crm' => ['name' => 'CRM & Accounts', 'icon' => 'lucide--users'],
+            'automations' => ['name' => 'Automations & AI', 'icon' => 'lucide--bot'],
+            'batches' => ['name' => 'Batches', 'icon' => 'lucide--layers'],
+            'processing' => ['name' => 'Processing Operations', 'icon' => 'lucide--flask-conical'],
+            'manufacturing' => ['name' => 'Manufacturing', 'icon' => 'lucide--factory'],
+            'work_orders' => ['name' => 'Work Orders', 'icon' => 'lucide--clipboard-list'],
+            'delivery' => ['name' => 'Delivery & Fulfillment', 'icon' => 'lucide--truck'],
+            'compliance' => ['name' => 'Compliance', 'icon' => 'lucide--shield-check'],
+            'finance' => ['name' => 'Finance & Budgets', 'icon' => 'lucide--banknote'],
+            'messaging' => ['name' => 'Messaging', 'icon' => 'lucide--message-square'],
+            'procurement' => ['name' => 'Procurement', 'icon' => 'lucide--clipboard-list'],
+            'tools' => ['name' => 'Tools & Settings', 'icon' => 'lucide--settings'],
+            'marketplace' => ['name' => 'Marketplace', 'icon' => 'lucide--store'],
+            'brand_view' => ['name' => 'Brand Data', 'icon' => 'lucide--eye'],
+        ];
+
+        $grouped = [];
+        $assigned = [];
+
+        foreach ($areaPatterns as $area => $areaPermissions) {
+            $matchedPermissions = [];
+            foreach ($permissions as $key => $description) {
+                if (in_array($key, $areaPermissions) && ! isset($assigned[$key])) {
+                    $matchedPermissions[$key] = $description;
+                    $assigned[$key] = true;
+                }
+            }
+            if (! empty($matchedPermissions)) {
+                $grouped[$area] = [
+                    'name' => $areaLabels[$area]['name'] ?? ucwords(str_replace('_', ' ', $area)),
+                    'icon' => $areaLabels[$area]['icon'] ?? 'lucide--folder',
+                    'permissions' => $matchedPermissions,
+                ];
+            }
+        }
+
+        // Add any remaining permissions to "Other"
+        $remaining = [];
+        foreach ($permissions as $key => $description) {
+            if (! isset($assigned[$key])) {
+                $remaining[$key] = $description;
+            }
+        }
+        if (! empty($remaining)) {
+            $grouped['other'] = [
+                'name' => 'Other',
+                'icon' => 'lucide--more-horizontal',
+                'permissions' => $remaining,
+            ];
+        }
+
+        return $grouped;
     }
 
     /**
@@ -426,19 +534,6 @@ class SettingsController extends Controller
             ->with('success', 'Order settings updated successfully!');
     }
 
-    /**
-     * Display the brands management page.
-     */
-    public function brands(Business $business)
-    {
-        $brands = $business->brands()
-            ->orderBy('sort_order')
-            ->orderBy('name')
-            ->get();
-
-        return view('seller.settings.brands', compact('business', 'brands'));
-    }
-
     /**
      * Display the payment settings page.
      */
@@ -601,7 +696,7 @@ class SettingsController extends Controller
         $validated['manual_order_emails_internal_only'] = $request->has('manual_order_emails_internal_only');
 
         // CRM notification checkbox values
-        if ($business->has_crm) {
+        if ($business->hasCrmAccess()) {
             $validated['crm_task_reminder_enabled'] = $request->has('crm_task_reminder_enabled');
             $validated['crm_event_reminder_enabled'] = $request->has('crm_event_reminder_enabled');
             $validated['crm_daily_digest_enabled'] = $request->has('crm_daily_digest_enabled');

app/Http/Middleware/EnsureBrandPortalAccess.php

@@ -9,10 +9,12 @@ use Symfony\Component\HttpFoundation\Response;
 /**
  * Middleware to ensure the user has Brand Portal access.
  *
- * Brand Portal access requires:
- * 1. User must be in "Brand Partner" department only (no other departments)
- * 2. User must have at least one linked brand for this business
- * 3. Business must have the brand_portal suite enabled
+ * Brand Portal access is granted to:
+ * 1. Brand Portal users (in "Brand Partner" department with linked brands)
+ * 2. Brand Manager users (contact_type = 'brand_manager' with linked brands)
+ *
+ * Both access modes provide read-only, brand-scoped access to:
+ * - Orders, Accounts, Inventory, Promotions, Conversations
  *
  * This middleware is applied to /s/{business}/brand-portal/* routes.
  */
@@ -38,15 +40,21 @@ class EnsureBrandPortalAccess
             abort(404, 'Business not found.');
         }
 
-        // Check if user is in Brand Portal mode for this business
-        if (! $user->isBrandPortalUser($business)) {
-            // If user is NOT in Brand Portal mode but is trying to access Brand Portal routes,
-            // redirect them to the main dashboard
+        // Check if user has Brand Portal OR Brand Manager access
+        $hasBrandPortalAccess = $user->isBrandPortalUser($business);
+        $hasBrandManagerAccess = $user->isBrandManagerUser($business);
+
+        if (! $hasBrandPortalAccess && ! $hasBrandManagerAccess) {
+            // User doesn't have either type of brand access
             return redirect()
                 ->route('seller.business.dashboard', $business->slug)
                 ->with('error', 'You do not have Brand Portal access. Contact your administrator.');
         }
 
+        // Set attributes for use in controllers (which type of access)
+        $request->attributes->set('is_brand_portal_user', $hasBrandPortalAccess);
+        $request->attributes->set('is_brand_manager_user', $hasBrandManagerAccess);
+
         return $next($request);
     }
 }

app/Http/Middleware/EnsureBusinessHasCrm.php

@@ -52,10 +52,8 @@ class EnsureBusinessHasCrm
         // This relies on route model binding: Route::prefix('{business}')
         $business = $request->route('business');
 
-        // Check if business has Sales Suite or CRM feature
-        // CRM is included in the Sales Suite
-        $hasAccess = $business
-            && ($business->hasSalesSuite() || $business->hasSuiteFeature('crm'));
+        // Check if business has CRM access (via Sales Suite or standalone CRM feature)
+        $hasAccess = $business && $business->hasCrmAccess();
 
         if (! $hasAccess) {
             return response()->view('seller.crm.feature-disabled', [

app/Http/Middleware/EnsureCanopyChildVisibility.php

@@ -0,0 +1,151 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Middleware;
+
+use App\Models\Business;
+use App\Services\CanopyVisibilityService;
+use Closure;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\Response;
+
+/**
+ * Middleware to enforce Canopy parent/child visibility rules.
+ *
+ * This middleware checks if the user can view child business financial data
+ * when navigating through the Canopy parent context.
+ *
+ * BEFORE 12/1/2025:
+ * - Only business owners can see their own division's data through Canopy
+ * - Canopy management users cannot see any child data
+ *
+ * AFTER 12/1/2025:
+ * - Normal parent visibility: Canopy can see all child financial data
+ *
+ * Usage:
+ * - Apply to all Management routes under /s/{parent}/management/...
+ * - The middleware detects if a child business is being viewed via:
+ *   1. Route parameter (division_id, child_business)
+ *   2. Request input (business_id, division_id filters)
+ *   3. Session context
+ *
+ * @see App\Services\CanopyVisibilityService
+ * @see config/canopy.php
+ */
+class EnsureCanopyChildVisibility
+{
+    /**
+     * Handle an incoming request.
+     */
+    public function handle(Request $request, Closure $next): Response
+    {
+        $user = $request->user();
+        if (! $user) {
+            return $next($request);
+        }
+
+        // Get the business from the route
+        $business = $request->route('business');
+        if (! $business instanceof Business) {
+            return $next($request);
+        }
+
+        // Only apply visibility rules when viewing through Canopy parent
+        if (! CanopyVisibilityService::isCanopyParent($business)) {
+            // Child business context - normal access, no special visibility rules
+            return $next($request);
+        }
+
+        // We're viewing through Canopy (parent) - check for child data access
+        $childBusiness = $this->detectChildBusinessContext($request, $business);
+
+        if ($childBusiness) {
+            // User is trying to access a specific child's data through Canopy
+            if (! CanopyVisibilityService::canopyCanSeeChildData($user, $childBusiness)) {
+                return $this->denyAccess($request);
+            }
+        }
+
+        // Store visible children in request for controllers to use
+        $visibleChildren = CanopyVisibilityService::getVisibleChildBusinesses($user);
+        $request->attributes->set('canopy_visible_children', $visibleChildren);
+        $request->attributes->set('canopy_visibility_restricted', CanopyVisibilityService::isVisibilityRestricted());
+
+        return $next($request);
+    }
+
+    /**
+     * Detect if the request is targeting a specific child business.
+     */
+    protected function detectChildBusinessContext(Request $request, Business $parent): ?Business
+    {
+        // Check route parameters first
+        $divisionId = $request->route('division_id')
+            ?? $request->route('division')
+            ?? $request->route('child_business');
+
+        if ($divisionId) {
+            return $this->findChildBusiness($divisionId, $parent);
+        }
+
+        // Check request input (query params or form data)
+        $businessId = $request->input('business_id')
+            ?? $request->input('division_id')
+            ?? $request->input('child_business_id');
+
+        if ($businessId) {
+            return $this->findChildBusiness($businessId, $parent);
+        }
+
+        // Check for division filter in query string
+        $divisionFilter = $request->input('division');
+        if ($divisionFilter && $divisionFilter !== 'all') {
+            return $this->findChildBusiness($divisionFilter, $parent);
+        }
+
+        // No specific child business targeted
+        return null;
+    }
+
+    /**
+     * Find a child business by ID or slug.
+     */
+    protected function findChildBusiness(mixed $identifier, Business $parent): ?Business
+    {
+        if (is_numeric($identifier)) {
+            return Business::where('id', $identifier)
+                ->where('parent_id', $parent->id)
+                ->first();
+        }
+
+        // Try by slug
+        return Business::where('slug', $identifier)
+            ->where('parent_id', $parent->id)
+            ->first();
+    }
+
+    /**
+     * Deny access with appropriate response.
+     */
+    protected function denyAccess(Request $request): Response
+    {
+        $message = CanopyVisibilityService::getRestrictedMessage();
+
+        if ($request->expectsJson()) {
+            return response()->json([
+                'error' => 'Visibility Restricted',
+                'message' => $message,
+            ], 403);
+        }
+
+        // For web requests, redirect back with error or show 403
+        if ($request->hasSession()) {
+            return redirect()
+                ->back()
+                ->with('error', $message);
+        }
+
+        abort(403, $message);
+    }
+}

app/Http/Middleware/EnsureFinancePermission.php

@@ -0,0 +1,59 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Middleware;
+
+use App\Models\Business;
+use App\Services\Accounting\PeriodLockService;
+use Closure;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\Response;
+
+class EnsureFinancePermission
+{
+    public function __construct(
+        protected PeriodLockService $periodLockService
+    ) {}
+
+    /**
+     * Handle an incoming request.
+     *
+     * Usage: ->middleware('finance.permission:can_approve_ap')
+     * Multiple permissions: ->middleware('finance.permission:can_approve_ap,can_view_ap')
+     */
+    public function handle(Request $request, Closure $next, string ...$permissions): Response
+    {
+        // Get business from route
+        $business = $request->route('business');
+
+        if (! $business instanceof Business) {
+            abort(404, 'Business not found.');
+        }
+
+        $user = $request->user();
+
+        if (! $user) {
+            abort(401, 'Authentication required.');
+        }
+
+        // Check bypass mode
+        if (config('finance_roles.bypass_permissions', false)) {
+            return $next($request);
+        }
+
+        // Business owners have all permissions
+        if ($business->owner_user_id === $user->id) {
+            return $next($request);
+        }
+
+        // Check if user has any of the required permissions
+        foreach ($permissions as $permission) {
+            if ($this->periodLockService->userHasPermission($business, $user, $permission)) {
+                return $next($request);
+            }
+        }
+
+        abort(403, 'You do not have permission to perform this action.');
+    }
+}

app/Http/Middleware/EnsureSuitePermission.php

@@ -0,0 +1,137 @@
+<?php
+
+namespace App\Http\Middleware;
+
+use Closure;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\Response;
+
+/**
+ * Suite Permission Middleware
+ *
+ * Two-level permission check:
+ * 1. Business must have the suite assigned (enables features for the business)
+ * 2. User's department must have the specific permission (controls who can access)
+ *
+ * Usage in routes:
+ *   ->middleware('suite:sales,view_pipeline')      // Single permission
+ *   ->middleware('suite:sales,view_pipeline|edit_pipeline')  // Any of these permissions
+ *
+ * Permission Flow:
+ *   Business has Suite → Enables all features in suite
+ *   Owner assigns Department Permissions → Controls which users can access what
+ *   User in Department → Gets department's permissions
+ *
+ * Special Cases:
+ * - Business owners/admins bypass department checks (they have full access)
+ * - Users without a department are denied (must be assigned to a department)
+ *
+ * @see App\Models\DepartmentSuitePermission::SUITE_PERMISSIONS for available permissions
+ * @see docs/architecture/SUITES_AND_PRICING_MODEL.md
+ */
+class EnsureSuitePermission
+{
+    /**
+     * Handle an incoming request.
+     *
+     * @param  string  $suite  The suite key (e.g., 'sales', 'processing')
+     * @param  string  $permissions  Pipe-separated permissions (e.g., 'view_pipeline|edit_pipeline')
+     */
+    public function handle(Request $request, Closure $next, string $suite, string $permissions): Response
+    {
+        $user = $request->user();
+        $business = $request->route('business');
+
+        if (! $user || ! $business) {
+            abort(403, 'Authentication required');
+        }
+
+        // Level 1: Check if business has the suite
+        if (! $business->hasSuite($suite)) {
+            return $this->denyBusinessAccess($business, $suite);
+        }
+
+        // Level 2: Check user's department permissions
+        // Business owners and admins bypass department checks
+        if ($this->isBusinessOwnerOrAdmin($user, $business)) {
+            return $next($request);
+        }
+
+        // Parse permissions (pipe-separated means "any of these")
+        $requiredPermissions = explode('|', $permissions);
+
+        // Check if user has ANY of the required permissions via their department
+        foreach ($requiredPermissions as $permission) {
+            if ($user->hasSuitePermission($suite, trim($permission), $business)) {
+                return $next($request);
+            }
+        }
+
+        return $this->denyUserAccess($user, $business, $suite, $requiredPermissions);
+    }
+
+    /**
+     * Check if user is a business owner or admin (bypasses department checks).
+     */
+    protected function isBusinessOwnerOrAdmin($user, $business): bool
+    {
+        // Check if user is the business owner
+        if ($business->owner_id === $user->id) {
+            return true;
+        }
+
+        // Check if user has admin role for this business
+        $pivot = $user->businesses()->where('business_id', $business->id)->first()?->pivot;
+
+        return $pivot && in_array($pivot->role ?? '', ['owner', 'admin']);
+    }
+
+    /**
+     * Deny access when business doesn't have the suite.
+     */
+    protected function denyBusinessAccess($business, string $suite): Response
+    {
+        $suiteNames = [
+            'sales' => 'Sales Suite',
+            'processing' => 'Processing Suite',
+            'manufacturing' => 'Manufacturing Suite',
+            'delivery' => 'Delivery Suite',
+            'management' => 'Management Suite',
+            'dispensary' => 'Dispensary Suite',
+        ];
+
+        $suiteName = $suiteNames[$suite] ?? ucfirst($suite).' Suite';
+
+        return response()->view('errors.suite-required', [
+            'business' => $business,
+            'suite' => $suite,
+            'suiteName' => $suiteName,
+            'message' => "This feature requires the {$suiteName}.",
+        ], 403);
+    }
+
+    /**
+     * Deny access when user's department doesn't have permission.
+     */
+    protected function denyUserAccess($user, $business, string $suite, array $permissions): Response
+    {
+        $department = $user->departments()
+            ->where('business_id', $business->id)
+            ->first();
+
+        if (! $department) {
+            $message = 'You must be assigned to a department to access this feature. Please contact your administrator.';
+        } else {
+            $message = "Your department ({$department->name}) does not have permission to access this feature. Please contact your administrator.";
+        }
+
+        return response()->view('errors.permission-denied', [
+            'business' => $business,
+            'user' => $user,
+            'department' => $department,
+            'suite' => $suite,
+            'permissions' => $permissions,
+            'message' => $message,
+        ], 403);
+    }
+}

app/Jobs/Crm/ProcessCrmCommandJob.php

@@ -67,9 +67,9 @@ class ProcessCrmCommandJob implements ShouldQueue
             return;
         }
 
-        // Check if business has CRM enabled
-        if (! $business->has_crm) {
-            Log::debug('CRM command job: Business does not have CRM enabled', [
+        // Check if business has CRM access (via Sales Suite or standalone feature)
+        if (! $business->hasCrmAccess()) {
+            Log::debug('CRM command job: Business does not have CRM access', [
                 'business_id' => $business->id,
             ]);
 

app/Models/Accounting/AccountingPeriod.php

@@ -0,0 +1,198 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class AccountingPeriod extends Model
+{
+    public const STATUS_OPEN = 'open';
+
+    public const STATUS_SOFT_CLOSED = 'soft_closed';
+
+    public const STATUS_HARD_CLOSED = 'hard_closed';
+
+    protected $fillable = [
+        'business_id',
+        'period_start',
+        'period_end',
+        'status',
+        'closed_by_user_id',
+        'closed_at',
+        'notes',
+    ];
+
+    protected $casts = [
+        'period_start' => 'date',
+        'period_end' => 'date',
+        'closed_at' => 'datetime',
+    ];
+
+    // Relationships
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function closedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'closed_by_user_id');
+    }
+
+    // Scopes
+
+    public function scopeForBusiness($query, int $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    public function scopeOpen($query)
+    {
+        return $query->where('status', self::STATUS_OPEN);
+    }
+
+    public function scopeClosed($query)
+    {
+        return $query->whereIn('status', [self::STATUS_SOFT_CLOSED, self::STATUS_HARD_CLOSED]);
+    }
+
+    public function scopeHardClosed($query)
+    {
+        return $query->where('status', self::STATUS_HARD_CLOSED);
+    }
+
+    public function scopeContainingDate($query, $date)
+    {
+        $date = Carbon::parse($date)->toDateString();
+
+        return $query->where('period_start', '<=', $date)
+            ->where('period_end', '>=', $date);
+    }
+
+    // Helpers
+
+    public function isOpen(): bool
+    {
+        return $this->status === self::STATUS_OPEN;
+    }
+
+    public function isSoftClosed(): bool
+    {
+        return $this->status === self::STATUS_SOFT_CLOSED;
+    }
+
+    public function isHardClosed(): bool
+    {
+        return $this->status === self::STATUS_HARD_CLOSED;
+    }
+
+    public function isClosed(): bool
+    {
+        return $this->isSoftClosed() || $this->isHardClosed();
+    }
+
+    public function containsDate($date): bool
+    {
+        $date = Carbon::parse($date);
+
+        return $date->between($this->period_start, $this->period_end);
+    }
+
+    public function close(string $status, User $user, ?string $notes = null): self
+    {
+        $this->update([
+            'status' => $status,
+            'closed_by_user_id' => $user->id,
+            'closed_at' => now(),
+            'notes' => $notes,
+        ]);
+
+        return $this;
+    }
+
+    public function reopen(?string $notes = null): self
+    {
+        $this->update([
+            'status' => self::STATUS_OPEN,
+            'closed_by_user_id' => null,
+            'closed_at' => null,
+            'notes' => $notes,
+        ]);
+
+        return $this;
+    }
+
+    public function getPeriodLabelAttribute(): string
+    {
+        if ($this->period_start->isSameMonth($this->period_end)) {
+            return $this->period_start->format('F Y');
+        }
+
+        return $this->period_start->format('M Y').' - '.$this->period_end->format('M Y');
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_OPEN => 'Open',
+            self::STATUS_SOFT_CLOSED => 'Soft Closed',
+            self::STATUS_HARD_CLOSED => 'Hard Closed',
+            default => ucfirst($this->status),
+        };
+    }
+
+    public function getStatusBadgeClassAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_OPEN => 'badge-success',
+            self::STATUS_SOFT_CLOSED => 'badge-warning',
+            self::STATUS_HARD_CLOSED => 'badge-error',
+            default => 'badge-ghost',
+        };
+    }
+
+    /**
+     * Generate monthly periods for a fiscal year.
+     */
+    public static function generateMonthlyPeriods(int $businessId, int $year): array
+    {
+        $periods = [];
+
+        for ($month = 1; $month <= 12; $month++) {
+            $start = Carbon::create($year, $month, 1);
+            $end = $start->copy()->endOfMonth();
+
+            $periods[] = self::firstOrCreate(
+                [
+                    'business_id' => $businessId,
+                    'period_start' => $start->toDateString(),
+                    'period_end' => $end->toDateString(),
+                ],
+                [
+                    'status' => self::STATUS_OPEN,
+                ]
+            );
+        }
+
+        return $periods;
+    }
+
+    /**
+     * Get the period for a given date, creating it if it doesn't exist.
+     */
+    public static function forDate(int $businessId, $date): ?self
+    {
+        $date = Carbon::parse($date);
+
+        return self::where('business_id', $businessId)
+            ->containingDate($date)
+            ->first();
+    }
+}

app/Models/Accounting/ApBill.php

@@ -0,0 +1,186 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class ApBill extends Model implements AuditableContract
+{
+    use Auditable, SoftDeletes;
+
+    protected $table = 'ap_bills';
+
+    public const STATUS_DRAFT = 'draft';
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_APPROVED = 'approved';
+
+    public const STATUS_PARTIAL = 'partial';
+
+    public const STATUS_PAID = 'paid';
+
+    public const STATUS_VOID = 'void';
+
+    public const STATUSES = [
+        self::STATUS_DRAFT => 'Draft',
+        self::STATUS_PENDING => 'Pending Approval',
+        self::STATUS_APPROVED => 'Approved',
+        self::STATUS_PARTIAL => 'Partially Paid',
+        self::STATUS_PAID => 'Paid',
+        self::STATUS_VOID => 'Void',
+    ];
+
+    protected $fillable = [
+        'business_id',
+        'vendor_id',
+        'purchase_order_id',
+        'bill_number',
+        'vendor_invoice_number',
+        'bill_date',
+        'due_date',
+        'payment_terms',
+        'subtotal',
+        'tax_amount',
+        'total',
+        'amount_paid',
+        'balance_due',
+        'currency',
+        'status',
+        'department_id',
+        'document_path',
+        'notes',
+        'approved_at',
+        'approved_by_user_id',
+        'created_by_user_id',
+    ];
+
+    protected $casts = [
+        'bill_date' => 'date',
+        'due_date' => 'date',
+        'approved_at' => 'datetime',
+        'subtotal' => 'decimal:2',
+        'tax_amount' => 'decimal:2',
+        'total' => 'decimal:2',
+        'amount_paid' => 'decimal:2',
+        'balance_due' => 'decimal:2',
+    ];
+
+    // Relationships
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function vendor(): BelongsTo
+    {
+        return $this->belongsTo(ApVendor::class, 'vendor_id');
+    }
+
+    public function glAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'gl_account_id');
+    }
+
+    public function items(): HasMany
+    {
+        return $this->hasMany(ApBillItem::class, 'ap_bill_id');
+    }
+
+    public function paymentApplications(): HasMany
+    {
+        return $this->hasMany(ApPaymentApplication::class, 'ap_bill_id');
+    }
+
+    public function payments(): BelongsToMany
+    {
+        return $this->belongsToMany(ApPayment::class, 'ap_payment_applications', 'ap_bill_id', 'ap_payment_id')
+            ->withPivot('amount_applied', 'discount_taken')
+            ->withTimestamps();
+    }
+
+    // Scopes
+
+    public function scopeForBusiness(Builder $query, int $businessId): Builder
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    public function scopeForBusinesses(Builder $query, array $businessIds): Builder
+    {
+        return $query->whereIn('business_id', $businessIds);
+    }
+
+    public function scopeStatus(Builder $query, string $status): Builder
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeDraft(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_DRAFT);
+    }
+
+    public function scopePending(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_PENDING);
+    }
+
+    public function scopeApproved(Builder $query): Builder
+    {
+        return $query->where('status', self::STATUS_APPROVED);
+    }
+
+    public function scopeUnpaid(Builder $query): Builder
+    {
+        return $query->whereNotIn('status', [self::STATUS_PAID, self::STATUS_VOID])
+            ->where('balance_due', '>', 0);
+    }
+
+    public function scopeOverdue(Builder $query): Builder
+    {
+        return $query->where('due_date', '<', now())
+            ->whereNotIn('status', [self::STATUS_PAID, self::STATUS_VOID])
+            ->where('balance_due', '>', 0);
+    }
+
+    // Accessors
+
+    public function isOverdue(): bool
+    {
+        return $this->due_date && $this->due_date->isPast() && $this->balance_due > 0;
+    }
+
+    public function getDaysOverdueAttribute(): int
+    {
+        if (! $this->isOverdue()) {
+            return 0;
+        }
+
+        return (int) $this->due_date->diffInDays(now());
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUSES[$this->status] ?? $this->status;
+    }
+
+    public function isPaid(): bool
+    {
+        return $this->status === self::STATUS_PAID;
+    }
+
+    public function isVoid(): bool
+    {
+        return $this->status === self::STATUS_VOID;
+    }
+}

app/Models/Accounting/ApBillItem.php

@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Department;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class ApBillItem extends Model implements AuditableContract
+{
+    use Auditable, HasFactory;
+
+    protected $table = 'ap_bill_items';
+
+    protected $fillable = [
+        'ap_bill_id',
+        'purchase_order_item_id',
+        'description',
+        'quantity',
+        'unit_price',
+        'line_total',
+        'gl_account_id',
+        'department_id',
+    ];
+
+    protected $casts = [
+        'quantity' => 'decimal:2',
+        'unit_price' => 'decimal:2',
+        'line_total' => 'decimal:2',
+    ];
+
+    protected $auditExclude = [
+        'created_at',
+        'updated_at',
+    ];
+
+    public function bill(): BelongsTo
+    {
+        return $this->belongsTo(ApBill::class, 'ap_bill_id');
+    }
+
+    public function purchaseOrderItem(): BelongsTo
+    {
+        return $this->belongsTo(PurchaseOrderItem::class, 'purchase_order_item_id');
+    }
+
+    public function glAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'gl_account_id');
+    }
+
+    public function department(): BelongsTo
+    {
+        return $this->belongsTo(Department::class);
+    }
+}

app/Models/Accounting/ApPayment.php

@@ -0,0 +1,133 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use App\Traits\BelongsToBusinessDirectly;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class ApPayment extends Model implements AuditableContract
+{
+    use Auditable, BelongsToBusinessDirectly, HasFactory, SoftDeletes;
+
+    protected $table = 'ap_payments';
+
+    public const METHOD_CHECK = 'check';
+
+    public const METHOD_ACH = 'ach';
+
+    public const METHOD_WIRE = 'wire';
+
+    public const METHOD_CARD = 'card';
+
+    public const METHOD_CASH = 'cash';
+
+    public const METHODS = [
+        self::METHOD_CHECK,
+        self::METHOD_ACH,
+        self::METHOD_WIRE,
+        self::METHOD_CARD,
+        self::METHOD_CASH,
+    ];
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_COMPLETED = 'completed';
+
+    public const STATUS_VOIDED = 'voided';
+
+    public const STATUSES = [
+        self::STATUS_PENDING,
+        self::STATUS_COMPLETED,
+        self::STATUS_VOIDED,
+    ];
+
+    protected $fillable = [
+        'business_id',
+        'vendor_id',
+        'payment_number',
+        'payment_date',
+        'payment_method',
+        'reference_number',
+        'amount',
+        'currency',
+        'bank_account_id',
+        'memo',
+        'status',
+        'voided_at',
+        'voided_by_user_id',
+        'created_by_user_id',
+    ];
+
+    protected $casts = [
+        'payment_date' => 'date',
+        'voided_at' => 'datetime',
+        'amount' => 'decimal:2',
+    ];
+
+    protected $auditExclude = [
+        'created_at',
+        'updated_at',
+        'deleted_at',
+    ];
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function vendor(): BelongsTo
+    {
+        return $this->belongsTo(ApVendor::class, 'vendor_id');
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function voidedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'voided_by_user_id');
+    }
+
+    public function applications(): HasMany
+    {
+        return $this->hasMany(ApPaymentApplication::class, 'ap_payment_id');
+    }
+
+    public function bills(): BelongsToMany
+    {
+        return $this->belongsToMany(ApBill::class, 'ap_payment_applications', 'ap_payment_id', 'ap_bill_id')
+            ->withPivot('amount_applied', 'discount_taken')
+            ->withTimestamps();
+    }
+
+    public function scopeStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeCompleted($query)
+    {
+        return $query->where('status', self::STATUS_COMPLETED);
+    }
+
+    public function scopeForBusiness($query, int $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+
+    public function isVoided(): bool
+    {
+        return $this->status === self::STATUS_VOIDED;
+    }
+}

app/Models/Accounting/ApPaymentApplication.php

@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use OwenIt\Auditing\Auditable;
+use OwenIt\Auditing\Contracts\Auditable as AuditableContract;
+
+class ApPaymentApplication extends Model implements AuditableContract
+{
+    use Auditable, HasFactory;
+
+    protected $table = 'ap_payment_applications';
+
+    protected $fillable = [
+        'ap_payment_id',
+        'ap_bill_id',
+        'amount_applied',
+        'discount_taken',
+    ];
+
+    protected $casts = [
+        'amount_applied' => 'decimal:2',
+        'discount_taken' => 'decimal:2',
+    ];
+
+    protected $auditExclude = [
+        'created_at',
+        'updated_at',
+    ];
+
+    public function payment(): BelongsTo
+    {
+        return $this->belongsTo(ApPayment::class, 'ap_payment_id');
+    }
+
+    public function bill(): BelongsTo
+    {
+        return $this->belongsTo(ApBill::class, 'ap_bill_id');
+    }
+
+    public function getTotalAppliedAttribute(): float
+    {
+        return $this->amount_applied + $this->discount_taken;
+    }
+}

app/Models/Accounting/ApVendor.php

@@ -0,0 +1,84 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Traits\BelongsToBusinessDirectly;
+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 ApVendor extends Model implements AuditableContract
+{
+    use Auditable, BelongsToBusinessDirectly, HasFactory, SoftDeletes;
+
+    protected $table = 'ap_vendors';
+
+    protected $fillable = [
+        'business_id',
+        'code',
+        'name',
+        'legal_name',
+        'tax_id',
+        'default_payment_terms',
+        'default_gl_account_id',
+        'contact_name',
+        'contact_email',
+        'contact_phone',
+        'address_line1',
+        'address_line2',
+        'city',
+        'state',
+        'postal_code',
+        'country',
+        'is_1099',
+        'is_active',
+        'notes',
+    ];
+
+    protected $casts = [
+        'default_payment_terms' => 'integer',
+        'is_1099' => 'boolean',
+        'is_active' => 'boolean',
+    ];
+
+    protected $auditExclude = [
+        'created_at',
+        'updated_at',
+        'deleted_at',
+    ];
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function defaultGlAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'default_gl_account_id');
+    }
+
+    public function bills(): HasMany
+    {
+        return $this->hasMany(ApBill::class, 'vendor_id');
+    }
+
+    public function payments(): HasMany
+    {
+        return $this->hasMany(ApPayment::class, 'vendor_id');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeForBusiness($query, int $businessId)
+    {
+        return $query->where('business_id', $businessId);
+    }
+}

app/Models/Accounting/ArCustomer.php

@@ -0,0 +1,141 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ArCustomer extends Model
+{
+    use SoftDeletes;
+
+    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',
+        'address_line_1',
+        'address_line_2',
+        'city',
+        'state',
+        'postal_code',
+        'country',
+        'payment_terms',
+        'payment_terms_days',
+        'credit_limit',
+        'credit_granted',
+        'credit_limit_approved_by',
+        'credit_approved_at',
+        'on_credit_hold',
+        'credit_status',
+        'hold_reason',
+        'ar_notes',
+        'notes',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'credit_limit' => 'decimal:2',
+        'credit_granted' => 'boolean',
+        'credit_approved_at' => 'datetime',
+        'on_credit_hold' => 'boolean',
+        'is_active' => 'boolean',
+    ];
+
+    public function business(): BelongsTo
+    {
+        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');
+    }
+
+    public function invoices(): HasMany
+    {
+        return $this->hasMany(ArInvoice::class, 'customer_id');
+    }
+
+    public function payments(): HasMany
+    {
+        return $this->hasMany(ArPayment::class, 'customer_id');
+    }
+
+    public function getOutstandingBalanceAttribute(): float
+    {
+        return (float) $this->invoices()
+            ->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/ArInvoice.php

@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use App\Models\Business;
+use App\Models\Crm\CrmInvoice;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ArInvoice extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'ar_invoices';
+
+    public const STATUS_DRAFT = 'draft';
+
+    public const STATUS_SENT = 'sent';
+
+    public const STATUS_PARTIAL = 'partial';
+
+    public const STATUS_PAID = 'paid';
+
+    public const STATUS_VOID = 'void';
+
+    public const STATUS_OVERDUE = 'overdue';
+
+    protected $fillable = [
+        'business_id',
+        'customer_id',
+        'crm_invoice_id',
+        'invoice_number',
+        'invoice_date',
+        'due_date',
+        'description',
+        'subtotal',
+        'tax_amount',
+        'total_amount',
+        'balance_due',
+        'currency',
+        'status',
+        'gl_account_id',
+        'memo',
+        'sent_at',
+    ];
+
+    protected $casts = [
+        'invoice_date' => 'date',
+        'due_date' => 'date',
+        'sent_at' => 'datetime',
+        'subtotal' => 'decimal:2',
+        'tax_amount' => 'decimal:2',
+        'total_amount' => 'decimal:2',
+        'balance_due' => 'decimal:2',
+    ];
+
+    public function business(): BelongsTo
+    {
+        return $this->belongsTo(Business::class);
+    }
+
+    public function customer(): BelongsTo
+    {
+        return $this->belongsTo(ArCustomer::class, 'customer_id');
+    }
+
+    public function glAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'gl_account_id');
+    }
+
+    /**
+     * The CRM invoice this AR invoice was created from (if any).
+     * Links operational billing (Sales Suite) to financial layer (Management Suite).
+     */
+    public function crmInvoice(): BelongsTo
+    {
+        return $this->belongsTo(CrmInvoice::class, 'crm_invoice_id');
+    }
+
+    public function payments(): HasMany
+    {
+        return $this->hasMany(ArPayment::class, 'invoice_id');
+    }
+
+    public function items(): HasMany
+    {
+        return $this->hasMany(ArInvoiceItem::class, 'invoice_id');
+    }
+
+    public function isOverdue(): bool
+    {
+        return $this->due_date && $this->due_date->isPast() && $this->balance_due > 0;
+    }
+
+    public function getDaysOverdueAttribute(): int
+    {
+        if (! $this->isOverdue()) {
+            return 0;
+        }
+
+        return (int) $this->due_date->diffInDays(now());
+    }
+}

app/Models/Accounting/ArInvoiceItem.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models\Accounting;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class ArInvoiceItem extends Model
+{
+    protected $table = 'ar_invoice_items';
+
+    protected $fillable = [
+        'invoice_id',
+        'description',
+        'quantity',
+        'unit_price',
+        'amount',
+        'gl_account_id',
+    ];
+
+    protected $casts = [
+        'quantity' => 'decimal:4',
+        'unit_price' => 'decimal:2',
+        'amount' => 'decimal:2',
+    ];
+
+    public function invoice(): BelongsTo
+    {
+        return $this->belongsTo(ArInvoice::class, 'invoice_id');
+    }
+
+    public function glAccount(): BelongsTo
+    {
+        return $this->belongsTo(GlAccount::class, 'gl_account_id');
+    }
+}