feat: add build date/time to sidebar version display

- Add appBuildDate variable from AppServiceProvider
- In local dev: shows commit date (e.g., 'Dec 10, 2:30pm')
- In production: reads BUILD_DATE from version.env
- Updated all sidebars: seller-suites, buyer, seller-legacy, brand-portal
- Updated Filament admin footer

.gitignore

@@ -82,3 +82,4 @@ SESSION_*
 # AI workflow personal context files
 CLAUDE.local.md
 claude.*.md
+cannabrands_dev_backup.dump

.woodpecker/.ci.yml

@@ -7,17 +7,26 @@
 #   - tags (2025.X)  → cannabrands.app (versioned production releases)
 #
 # Pipeline Strategy:
-#   - PRs: Run tests (lint, style, phpunit)
+#   - PRs: Run tests (lint, style, phpunit) IN PARALLEL
 #   - Push to develop/master: Skip tests (already passed on PR), build + deploy
 #   - Tags: Build versioned release
+#
+# Optimization Notes:
+#   - php-lint, code-style, and tests run in parallel after composer install
+#   - Uses parallel-lint for faster PHP syntax checking
+#   - PostgreSQL tuned for CI (fsync disabled)
+#   - Cache rebuild only on merge builds
 
 when:
   - branch: [develop, master]
     event: push
   - event: [pull_request, tag]
 
-# Install dependencies first (needed for php-lint to resolve traits/classes)
 steps:
+  # ============================================
+  # DEPENDENCY INSTALLATION (Sequential)
+  # ============================================
+
   # Restore Composer cache
   restore-composer-cache:
     image: meltwater/drone-cache:dev
@@ -34,6 +43,8 @@ steps:
   # Install dependencies (uses pre-built Laravel image with all extensions)
   composer-install:
     image: kirschbaumdevelopment/laravel-test-runner:8.3
+    depends_on:
+      - restore-composer-cache
     commands:
       - echo "Creating minimal .env for package discovery..."
       - |
@@ -63,9 +74,11 @@ steps:
         fi
       - echo "✅ Composer dependencies ready!"
 
-  # Rebuild Composer cache
+  # Rebuild Composer cache (only on merge builds, not PRs)
   rebuild-composer-cache:
     image: meltwater/drone-cache:dev
+    depends_on:
+      - composer-install
     settings:
       backend: "filesystem"
       rebuild: true
@@ -75,22 +88,31 @@ steps:
         - "vendor"
     volumes:
       - /tmp/woodpecker-cache:/tmp/cache
+    when:
+      branch: [develop, master]
+      event: push
 
-  # PHP Syntax Check (PRs only - skipped on merge since tests already passed)
+  # ============================================
+  # PR CHECKS (Run in Parallel for Speed)
+  # ============================================
+
+  # PHP Syntax Check - Uses parallel-lint for 5-10x speed improvement
   php-lint:
     image: kirschbaumdevelopment/laravel-test-runner:8.3
+    depends_on:
+      - composer-install
     commands:
-      - echo "Checking PHP syntax..."
-      - 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 "Checking PHP syntax (parallel)..."
+      - ./vendor/bin/parallel-lint app routes database config --colors --blame
       - echo "✅ PHP syntax check complete!"
     when:
       event: pull_request
 
-  # Run Laravel Pint (PRs only - skipped on merge since tests already passed)
+  # Run Laravel Pint (code style)
   code-style:
     image: kirschbaumdevelopment/laravel-test-runner:8.3
+    depends_on:
+      - composer-install
     commands:
       - echo "Checking code style with Laravel Pint..."
       - ./vendor/bin/pint --test
@@ -98,11 +120,13 @@ steps:
     when:
       event: pull_request
 
-  # Run PHPUnit Tests (PRs only - skipped on merge since tests already passed)
+  # Run PHPUnit Tests
   # 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
+    depends_on:
+      - composer-install
     when:
       event: pull_request
     environment:
@@ -128,20 +152,35 @@ steps:
       - echo "Setting up Laravel environment..."
       - cp .env.example .env
       - php artisan key:generate
+      - echo "Waiting for PostgreSQL to be ready..."
+      - |
+        for i in 1 2 3 4 5 6 7 8 9 10; do
+          if pg_isready -h postgres -p 5432 -U testing 2>/dev/null; then
+            echo "✅ PostgreSQL is ready!"
+            break
+          fi
+          echo "Waiting for postgres... attempt $i/10"
+          sleep 3
+        done
       - echo "Starting Reverb server in background..."
       - php artisan reverb:start --host=0.0.0.0 --port=8080 > /dev/null 2>&1 &
       - sleep 2
-      - echo "Running tests..."
+      - echo "Running tests in parallel..."
       - php artisan test --parallel
-      - echo "Tests complete!"
+      - echo "✅ Tests complete!"
 
-  # Validate seeders that run in dev/staging environments
-  # This prevents deployment failures caused by seeder errors (e.g., fake() crashes)
-  # Uses APP_ENV=development to match K8s init container behavior
-  validate-seeders:
+  # ============================================
+  # MERGE BUILD STEPS (Sequential, after PR passes)
+  # ============================================
+
+  # Validate migrations before deployment
+  # Only runs pending migrations - never fresh or seed
+  validate-migrations:
     image: kirschbaumdevelopment/laravel-test-runner:8.3
+    depends_on:
+      - composer-install
     environment:
-      APP_ENV: development
+      APP_ENV: production
       DB_CONNECTION: pgsql
       DB_HOST: postgres
       DB_PORT: 5432
@@ -152,20 +191,21 @@ steps:
       SESSION_DRIVER: array
       QUEUE_CONNECTION: sync
     commands:
-      - echo "Validating seeders (matches K8s init container)..."
+      - echo "Validating migrations..."
       - cp .env.example .env
       - php artisan key:generate
-      - echo "Running migrate:fresh --seed with APP_ENV=development..."
-      - php artisan migrate:fresh --seed --force
-      - echo "✅ Seeder validation complete!"
+      - echo "Running pending migrations only..."
+      - php artisan migrate --force
+      - echo "✅ Migration validation complete!"
     when:
       branch: [develop, master]
       event: push
-      status: success
 
   # Build and push Docker image for DEV environment (develop branch)
   build-image-dev:
     image: woodpeckerci/plugin-docker-buildx
+    depends_on:
+      - validate-migrations
     settings:
       registry: code.cannabrands.app
       repo: code.cannabrands.app/cannabrands/hub
@@ -194,11 +234,12 @@ steps:
     when:
       branch: develop
       event: push
-      status: success
 
   # Auto-deploy to dev.cannabrands.app (develop branch only)
   deploy-dev:
     image: bitnami/kubectl:latest
+    depends_on:
+      - build-image-dev
     environment:
       KUBECONFIG_CONTENT:
         from_secret: kubeconfig_dev
@@ -218,20 +259,6 @@ steps:
           -n cannabrands-dev
       # Wait for rollout to complete (timeout 5 minutes)
       - kubectl rollout status deployment/cannabrands-hub -n cannabrands-dev --timeout=300s
-      # Restore Cannabrands seed data (idempotent - uses ON CONFLICT DO NOTHING)
-      - |
-        echo ""
-        echo "📦 Restoring Cannabrands seed data..."
-        POD=$(kubectl get pods -n cannabrands-dev -l app=cannabrands-hub -o jsonpath='{.items[0].metadata.name}')
-        kubectl exec -n cannabrands-dev $POD -- php artisan db:restore-cannabrands
-        echo "✅ Cannabrands data restore complete!"
-      # Seed suites for Cannabrands (assigns Sales Suite to Cannabrands business)
-      - |
-        echo ""
-        echo "📦 Seeding suites for Cannabrands..."
-        POD=$(kubectl get pods -n cannabrands-dev -l app=cannabrands-hub -o jsonpath='{.items[0].metadata.name}')
-        kubectl exec -n cannabrands-dev $POD -- php artisan db:seed --class=DevSuitesSeeder --force
-        echo "✅ Suites seeded!"
       # Verify deployment health
       - |
         echo ""
@@ -245,11 +272,12 @@ steps:
     when:
       branch: develop
       event: push
-      status: success
 
   # Build and push Docker image for PRODUCTION (master branch)
   build-image-production:
     image: woodpeckerci/plugin-docker-buildx
+    depends_on:
+      - validate-migrations
     settings:
       registry: code.cannabrands.app
       repo: code.cannabrands.app/cannabrands/hub
@@ -274,11 +302,12 @@ steps:
     when:
       branch: master
       event: push
-      status: success
 
   # Deploy to production (master branch)
   deploy-production:
     image: bitnami/kubectl:latest
+    depends_on:
+      - build-image-production
     environment:
       KUBECONFIG_CONTENT:
         from_secret: kubeconfig_prod
@@ -302,11 +331,12 @@ steps:
     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
+    depends_on:
+      - composer-install
     settings:
       registry: code.cannabrands.app
       repo: code.cannabrands.app/cannabrands/hub
@@ -327,7 +357,6 @@ steps:
       provenance: false
     when:
       event: tag
-      status: success
 
   # Success notification
   success:
@@ -398,7 +427,7 @@ steps:
           echo "━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━"
         fi
 
-# Services for tests
+# Services for tests (optimized for CI speed)
 services:
   postgres:
     image: postgres:15
@@ -406,6 +435,9 @@ services:
       POSTGRES_USER: testing
       POSTGRES_PASSWORD: testing
       POSTGRES_DB: testing
+      # CI-optimized settings via environment (faster writes, safe for ephemeral test DB)
+      POSTGRES_INITDB_ARGS: "--data-checksums"
+      POSTGRES_HOST_AUTH_METHOD: trust
 
   redis:
     image: redis:7-alpine

CLAUDE.md

@@ -191,6 +191,101 @@ if ($product->image_path) {
 
 **This has caused multiple production outages - review docs before ANY storage changes!**
 
+### 12. Dashboard & Metrics Performance (CRITICAL!)
+
+**Production outages have occurred from violating these rules.**
+
+#### The Golden Rule
+**NEVER compute aggregations in HTTP controllers. Dashboard data comes from Redis, period.**
+
+#### What Goes Where
+
+| Location | Allowed | Not Allowed |
+|----------|---------|-------------|
+| Controller | `Redis::get()`, simple lookups by ID | `->sum()`, `->count()`, `->avg()`, loops with queries |
+| Background Job | All aggregations, joins, complex queries | N/A |
+
+#### ❌ BANNED Patterns in Controllers:
+
+```php
+// BANNED: Aggregation in controller
+$revenue = Order::sum('total');
+
+// BANNED: N+1 in loop
+$items->map(fn($i) => Order::where('product_id', $i->id)->sum('qty'));
+
+// BANNED: Query per day/iteration
+for ($i = 0; $i < 30; $i++) {
+    $data[] = Order::whereDate('created_at', $date)->sum('total');
+}
+
+// BANNED: Selecting columns that don't exist
+->select('id', 'stage_1_metadata')  // Column doesn't exist!
+```
+
+#### ✅ REQUIRED Pattern:
+
+```php
+// Controller: Just read Redis
+public function analytics(Business $business)
+{
+    $data = Redis::get("dashboard:{$business->id}:analytics");
+
+    if (!$data) {
+        CalculateDashboardMetrics::dispatch($business->id);
+        return view('dashboard.analytics', ['data' => $this->emptyState()]);
+    }
+
+    return view('dashboard.analytics', ['data' => json_decode($data, true)]);
+}
+
+// Background Job: Do all the heavy lifting
+public function handle()
+{
+    // Batch query - ONE query for all products
+    $salesByProduct = OrderItem::whereIn('product_id', $productIds)
+        ->groupBy('product_id')
+        ->selectRaw('product_id, SUM(quantity) as total')
+        ->pluck('total', 'product_id');
+
+    Redis::setex("dashboard:{$businessId}:analytics", 900, json_encode($data));
+}
+```
+
+#### Before Merging Dashboard PRs:
+
+1. Search for `->sum(`, `->count(`, `->avg(` in the controller
+2. Search for `->map(function` with queries inside
+3. If found → Move to background job
+4. Query count must be < 20 for any dashboard page
+
+#### The Architecture
+
+```
+BACKGROUND (every 10 min)              HTTP REQUEST
+========================              =============
+
+┌─────────────────────┐              ┌─────────────────────┐
+│ CalculateMetricsJob │              │ DashboardController │
+│                     │              │                     │
+│ - Heavy queries     │              │ - Redis::get() only │
+│ - Joins             │──► Redis ──►│ - No aggregations   │
+│ - Aggregations      │              │ - No loops+queries  │
+│ - Loops are OK here │              │                     │
+└─────────────────────┘              └─────────────────────┘
+     Takes 5-30 sec                      Takes 10ms
+     Runs in background                  User waits for this
+```
+
+#### Prevention Checklist for Future Dashboard Work
+
+- [ ] All `->sum()`, `->count()`, `->avg()` are in background jobs, not controllers
+- [ ] No `->map(function` with queries inside in controllers
+- [ ] Redis keys exist after job runs (`redis-cli KEYS "dashboard:*"`)
+- [ ] Job completes without errors (check `storage/logs/worker.log`)
+- [ ] Controller only does `Redis::get()` for metrics
+- [ ] Column names in `->select()` match actual database schema
+
 ---
 
 ## Tech Stack by Area
@@ -307,6 +402,48 @@ Product::where('is_active', true)->get(); // No business_id filter!
 
 ---
 
+## Performance Requirements
+
+**Database Queries:**
+- NEVER write N+1 queries - always use eager loading (`with()`) for relationships
+- NEVER run queries inside loops - batch them before the loop
+- Avoid multiple queries when one JOIN or subquery works
+- Dashboard/index pages should use MAX 5-10 queries total, not 50+
+- Use `DB::enableQueryLog()` mentally - if a page would log 20+ queries, refactor
+- Cache expensive aggregations (Redis, 5-min TTL) instead of recalculating every request
+- Test with `DB::listen()` or Laravel Debugbar before committing controller code
+
+**Before submitting controller code, verify:**
+1. No queries inside foreach/map loops
+2. All relationships eager loaded
+3. Aggregations done in SQL, not PHP collections
+4. Would this cause a 503 under load? If unsure, simplify.
+
+**Examples:**
+```php
+// ❌ N+1 query - DON'T DO THIS
+$orders = Order::all();
+foreach ($orders as $order) {
+    echo $order->customer->name; // Query per iteration!
+}
+
+// ✅ Eager loaded - DO THIS
+$orders = Order::with('customer')->get();
+
+// ❌ Query in loop - DON'T DO THIS
+foreach ($products as $product) {
+    $stock = Inventory::where('product_id', $product->id)->sum('quantity');
+}
+
+// ✅ Batch query - DO THIS
+$stocks = Inventory::whereIn('product_id', $products->pluck('id'))
+    ->groupBy('product_id')
+    ->selectRaw('product_id, SUM(quantity) as total')
+    ->pluck('total', 'product_id');
+```
+
+---
+
 ## What You Often Forget
 
 ✅ Scope by business_id BEFORE finding by ID
@@ -315,3 +452,5 @@ Product::where('is_active', true)->get(); // No business_id filter!
 ✅ DaisyUI for buyer/seller, Filament only for admin
 ✅ NO inline styles - use Tailwind/DaisyUI classes only
 ✅ Run tests before committing
+✅ Eager load relationships to prevent N+1 queries
+✅ No queries inside loops - batch before the loop

app/Console/Commands/CalculateDashboardMetricsCommand.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Jobs\CalculateDashboardMetrics;
+use App\Models\Business;
+use Illuminate\Console\Command;
+
+class CalculateDashboardMetricsCommand extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'dashboard:calculate-metrics
+                            {--business= : Specific business ID to calculate (optional)}
+                            {--sync : Run synchronously instead of queuing}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Pre-calculate dashboard metrics and store in Redis';
+
+    /**
+     * Execute the console command.
+     */
+    public function handle(): int
+    {
+        $businessId = $this->option('business');
+        $sync = $this->option('sync');
+
+        if ($businessId) {
+            $business = Business::find($businessId);
+            if (! $business) {
+                $this->error("Business {$businessId} not found");
+
+                return 1;
+            }
+            $this->info("Calculating metrics for business: {$business->name}");
+        } else {
+            $count = Business::where('type', 'seller')->where('status', 'approved')->count();
+            $this->info("Calculating metrics for {$count} businesses");
+        }
+
+        $job = new CalculateDashboardMetrics($businessId ? (int) $businessId : null);
+
+        if ($sync) {
+            $this->info('Running synchronously...');
+            $job->handle();
+            $this->info('Done!');
+        } else {
+            CalculateDashboardMetrics::dispatch($businessId ? (int) $businessId : null);
+            $this->info('Job dispatched to queue');
+        }
+
+        return 0;
+    }
+}

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/DispatchScheduledCampaigns.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Jobs\SendMarketingCampaignJob;
+use App\Models\Marketing\MarketingCampaign;
+use Illuminate\Console\Command;
+
+/**
+ * DispatchScheduledCampaigns - Dispatch scheduled marketing campaigns.
+ *
+ * Run via scheduler: Schedule::command('marketing:dispatch-scheduled-campaigns')->everyMinute();
+ */
+class DispatchScheduledCampaigns extends Command
+{
+    protected $signature = 'marketing:dispatch-scheduled-campaigns';
+
+    protected $description = 'Dispatch scheduled marketing campaigns that are ready to send';
+
+    public function handle(): int
+    {
+        $campaigns = MarketingCampaign::readyToSend()->get();
+
+        if ($campaigns->isEmpty()) {
+            $this->info('No scheduled campaigns ready to send.');
+
+            return self::SUCCESS;
+        }
+
+        $this->info("Found {$campaigns->count()} campaign(s) ready to send.");
+
+        foreach ($campaigns as $campaign) {
+            $this->info("Dispatching campaign: {$campaign->name} (ID: {$campaign->id})");
+
+            SendMarketingCampaignJob::dispatch($campaign->id);
+        }
+
+        $this->info('Done.');
+
+        return self::SUCCESS;
+    }
+}

app/Console/Commands/RunDueMarketingAutomations.php

@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Jobs\RunMarketingAutomationJob;
+use App\Models\Marketing\MarketingAutomation;
+use Illuminate\Console\Command;
+
+class RunDueMarketingAutomations extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'marketing:run-due-automations
+                            {--business= : Only process automations for a specific business ID}
+                            {--dry-run : Show which automations would run without executing them}
+                            {--sync : Run synchronously instead of dispatching to queue}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Check and run all due marketing automations';
+
+    /**
+     * Execute the console command.
+     */
+    public function handle(): int
+    {
+        $businessId = $this->option('business');
+        $dryRun = $this->option('dry-run');
+        $sync = $this->option('sync');
+
+        $this->info('Checking for due marketing automations...');
+
+        // Query active automations
+        $query = MarketingAutomation::where('is_active', true)
+            ->whereIn('trigger_type', [
+                MarketingAutomation::TRIGGER_SCHEDULED_CANNAIQ_CHECK,
+                MarketingAutomation::TRIGGER_SCHEDULED_STORE_CHECK,
+            ]);
+
+        if ($businessId) {
+            $query->where('business_id', $businessId);
+        }
+
+        $automations = $query->get();
+
+        if ($automations->isEmpty()) {
+            $this->info('No active automations found.');
+
+            return Command::SUCCESS;
+        }
+
+        $this->info("Found {$automations->count()} active automation(s).");
+
+        $dueCount = 0;
+
+        foreach ($automations as $automation) {
+            if (! $automation->isDue()) {
+                $this->line("  - <comment>{$automation->name}</comment>: Not due yet");
+
+                continue;
+            }
+
+            $dueCount++;
+
+            if ($dryRun) {
+                $this->line("  - <info>{$automation->name}</info>: Would run (dry-run mode)");
+                $this->line("    Trigger: {$automation->trigger_type_label}");
+                $this->line("    Frequency: {$automation->frequency_label}");
+                $this->line('    Last run: '.($automation->last_run_at?->diffForHumans() ?? 'Never'));
+
+                continue;
+            }
+
+            $this->line("  - <info>{$automation->name}</info>: Dispatching...");
+
+            if ($sync) {
+                // Run synchronously
+                try {
+                    $job = new RunMarketingAutomationJob($automation->id);
+                    $job->handle(app(\App\Services\Marketing\AutomationRunner::class));
+                    $this->line('    <info>Completed</info>');
+                } catch (\Exception $e) {
+                    $this->error("    Failed: {$e->getMessage()}");
+                }
+            } else {
+                // Dispatch to queue
+                RunMarketingAutomationJob::dispatch($automation->id);
+                $this->line('    <info>Dispatched to queue</info>');
+            }
+        }
+
+        if ($dryRun) {
+            $this->newLine();
+            $this->info("Dry run complete. {$dueCount} automation(s) would have been executed.");
+        } else {
+            $this->newLine();
+            $this->info("Done. {$dueCount} automation(s) ".($sync ? 'executed' : 'dispatched').'.');
+        }
+
+        return Command::SUCCESS;
+    }
+}

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/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/Console/Kernel.php

@@ -120,6 +120,17 @@ class Kernel extends ConsoleKernel
             ->withoutOverlapping()
             ->runInBackground();
 
+        // ─────────────────────────────────────────────────────────────────────
+        // DASHBOARD METRICS PRE-CALCULATION
+        // ─────────────────────────────────────────────────────────────────────
+
+        // Pre-calculate dashboard metrics every 10 minutes
+        // Stores aggregations in Redis for instant page loads
+        $schedule->job(new \App\Jobs\CalculateDashboardMetrics)
+            ->everyTenMinutes()
+            ->withoutOverlapping()
+            ->runInBackground();
+
         // ─────────────────────────────────────────────────────────────────────
         // HOUSEKEEPING & MAINTENANCE
         // ─────────────────────────────────────────────────────────────────────

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/Pages/SiteBranding.php

@@ -0,0 +1,208 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Filament\Pages;
+
+use App\Models\SiteSetting;
+use Filament\Forms\Components\FileUpload;
+use Filament\Forms\Components\Placeholder;
+use Filament\Forms\Components\TextInput;
+use Filament\Forms\Concerns\InteractsWithForms;
+use Filament\Forms\Contracts\HasForms;
+use Filament\Notifications\Notification;
+use Filament\Pages\Page;
+use Filament\Schemas\Components\Section;
+use Filament\Schemas\Schema;
+use Illuminate\Support\HtmlString;
+use Livewire\Features\SupportFileUploads\TemporaryUploadedFile;
+
+class SiteBranding extends Page implements HasForms
+{
+    use InteractsWithForms;
+
+    protected static string|\BackedEnum|null $navigationIcon = 'heroicon-o-paint-brush';
+
+    protected static ?string $navigationLabel = 'Site Branding';
+
+    protected static ?string $title = 'Site Branding';
+
+    protected static string|\UnitEnum|null $navigationGroup = 'Platform Settings';
+
+    protected static ?int $navigationSort = 1;
+
+    protected string $view = 'filament.pages.site-branding';
+
+    public ?array $data = [];
+
+    public function mount(): void
+    {
+        $this->form->fill([
+            'site_name' => SiteSetting::get('site_name', 'Cannabrands Hub'),
+            'favicon' => SiteSetting::get('favicon_path') ? [SiteSetting::get('favicon_path')] : [],
+            'logo_light' => SiteSetting::get('logo_light_path') ? [SiteSetting::get('logo_light_path')] : [],
+            'logo_dark' => SiteSetting::get('logo_dark_path') ? [SiteSetting::get('logo_dark_path')] : [],
+        ]);
+    }
+
+    public function form(Schema $schema): Schema
+    {
+        return $schema
+            ->schema([
+                Section::make('Site Identity')
+                    ->description('Configure the site name and branding assets.')
+                    ->schema([
+                        TextInput::make('site_name')
+                            ->label('Site Name')
+                            ->required()
+                            ->maxLength(255)
+                            ->helperText('Displayed in browser tabs and emails.'),
+                    ]),
+
+                Section::make('Favicon')
+                    ->description('The small icon displayed in browser tabs. Recommended: 32x32 or 64x64 PNG/ICO.')
+                    ->columns(2)
+                    ->schema([
+                        Placeholder::make('current_favicon')
+                            ->label('Current')
+                            ->content(function () {
+                                $path = SiteSetting::get('favicon_path');
+                                if (! $path) {
+                                    return new HtmlString(
+                                        '<div class="flex items-center justify-center w-16 h-16 bg-gray-100 dark:bg-gray-800 rounded-lg border-2 border-dashed border-gray-300 dark:border-gray-600">'.
+                                        '<span class="text-gray-400 text-xs">Not set</span>'.
+                                        '</div>'
+                                    );
+                                }
+
+                                return new HtmlString(
+                                    '<div class="inline-flex items-center justify-center w-16 h-16 bg-gray-100 dark:bg-gray-800 rounded-lg">'.
+                                    '<img src="'.SiteSetting::getFaviconUrl().'" alt="Favicon" class="w-8 h-8">'.
+                                    '</div>'
+                                );
+                            }),
+                        FileUpload::make('favicon')
+                            ->label('Upload New')
+                            ->image()
+                            ->disk('public')
+                            ->directory('branding')
+                            ->visibility('public')
+                            ->acceptedFileTypes(['image/png', 'image/x-icon', 'image/ico', 'image/vnd.microsoft.icon'])
+                            ->maxSize(512)
+                            ->imagePreviewHeight('64')
+                            ->helperText('Upload a PNG or ICO file (max 512KB).'),
+                    ]),
+
+                Section::make('Logos')
+                    ->description('Upload logo variants for different backgrounds.')
+                    ->schema([
+                        Section::make('Logo (Light/White)')
+                            ->description('For dark backgrounds (sidebar, etc.)')
+                            ->columns(2)
+                            ->schema([
+                                Placeholder::make('current_logo_light')
+                                    ->label('Current')
+                                    ->content(function () {
+                                        $path = SiteSetting::get('logo_light_path');
+                                        if (! $path) {
+                                            return new HtmlString(
+                                                '<div class="flex items-center justify-center h-16 w-40 bg-gray-800 rounded-lg border-2 border-dashed border-gray-600">'.
+                                                '<span class="text-gray-400 text-xs">Not set</span>'.
+                                                '</div>'
+                                            );
+                                        }
+
+                                        return new HtmlString(
+                                            '<div class="inline-flex items-center justify-center h-16 px-4 bg-gray-800 rounded-lg">'.
+                                            '<img src="'.SiteSetting::getLogoLightUrl().'" alt="Logo Light" class="h-8 max-w-[150px] object-contain">'.
+                                            '</div>'
+                                        );
+                                    }),
+                                FileUpload::make('logo_light')
+                                    ->label('Upload New')
+                                    ->image()
+                                    ->disk('public')
+                                    ->directory('branding')
+                                    ->visibility('public')
+                                    ->maxSize(2048)
+                                    ->imagePreviewHeight('100'),
+                            ]),
+
+                        Section::make('Logo (Dark)')
+                            ->description('For light backgrounds.')
+                            ->columns(2)
+                            ->schema([
+                                Placeholder::make('current_logo_dark')
+                                    ->label('Current')
+                                    ->content(function () {
+                                        $path = SiteSetting::get('logo_dark_path');
+                                        if (! $path) {
+                                            return new HtmlString(
+                                                '<div class="flex items-center justify-center h-16 w-40 bg-gray-100 rounded-lg border-2 border-dashed border-gray-300">'.
+                                                '<span class="text-gray-400 text-xs">Not set</span>'.
+                                                '</div>'
+                                            );
+                                        }
+
+                                        return new HtmlString(
+                                            '<div class="inline-flex items-center justify-center h-16 px-4 bg-gray-100 rounded-lg">'.
+                                            '<img src="'.SiteSetting::getLogoDarkUrl().'" alt="Logo Dark" class="h-8 max-w-[150px] object-contain">'.
+                                            '</div>'
+                                        );
+                                    }),
+                                FileUpload::make('logo_dark')
+                                    ->label('Upload New')
+                                    ->image()
+                                    ->disk('public')
+                                    ->directory('branding')
+                                    ->visibility('public')
+                                    ->maxSize(2048)
+                                    ->imagePreviewHeight('100'),
+                            ]),
+                    ]),
+            ])
+            ->statePath('data');
+    }
+
+    public function save(): void
+    {
+        $data = $this->form->getState();
+
+        // Save site name
+        SiteSetting::set('site_name', $data['site_name']);
+
+        // Save file paths
+        $this->saveFileSetting('favicon_path', $data['favicon'] ?? []);
+        $this->saveFileSetting('logo_light_path', $data['logo_light'] ?? []);
+        $this->saveFileSetting('logo_dark_path', $data['logo_dark'] ?? []);
+
+        // Clear cache
+        SiteSetting::clearCache();
+
+        Notification::make()
+            ->title('Branding settings saved')
+            ->success()
+            ->send();
+    }
+
+    protected function saveFileSetting(string $key, array $files): void
+    {
+        $path = ! empty($files) ? $files[0] : null;
+
+        // Handle TemporaryUploadedFile objects
+        if ($path instanceof TemporaryUploadedFile) {
+            $path = $path->store('branding', 'public');
+        }
+
+        SiteSetting::set($key, $path);
+    }
+
+    protected function getFormActions(): array
+    {
+        return [
+            Forms\Components\Actions\Action::make('save')
+                ->label('Save Changes')
+                ->submit('save'),
+        ];
+    }
+}

app/Filament/Resources/BusinessResource.php

@@ -701,6 +701,17 @@ class BusinessResource extends Resource
                                             }),
                                     ]),
 
+                                // ===== CANNAIQ SECTION =====
+                                // CannaiQ Marketing Intelligence Engine
+                                Section::make('CannaiQ')
+                                    ->description('CannaiQ is the Marketing Intelligence Engine that powers competitive analysis, pricing intelligence, and promotional recommendations.')
+                                    ->schema([
+                                        Toggle::make('cannaiq_enabled')
+                                            ->label('Enable CannaiQ')
+                                            ->helperText('When enabled, this business gets access to Intelligence and Promos features under the Growth menu.')
+                                            ->default(false),
+                                    ]),
+
                                 // ===== SUITE ASSIGNMENT SECTION =====
                                 // Suites control feature access (menus, screens, capabilities)
                                 Section::make('Suite Assignment')
@@ -722,53 +733,83 @@ 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')

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

@@ -28,6 +28,14 @@ class EditBusiness extends EditRecord
     protected function getHeaderActions(): array
     {
         return [
+            Actions\Action::make('view_marketing_portal')
+                ->label('Marketing Portal')
+                ->icon('heroicon-o-megaphone')
+                ->color('info')
+                ->url(fn () => route('portal.dashboard', $this->record->slug))
+                ->openUrlInNewTab()
+                ->visible(fn () => $this->record->status === 'approved' && $this->record->business_type === 'buyer'),
+
             Actions\Action::make('approve_application')
                 ->label('Approve Application')
                 ->icon('heroicon-o-check-circle')

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/OrderController.php

@@ -73,9 +73,9 @@ class OrderController extends Controller
         if ($request->filled('search')) {
             $search = $request->search;
             $query->where(function ($q) use ($search) {
-                $q->where('order_number', 'like', "%{$search}%")
+                $q->where('order_number', 'ILIKE', "%{$search}%")
                     ->orWhereHas('business', function ($q) use ($search) {
-                        $q->where('name', 'like', "%{$search}%");
+                        $q->where('name', 'ILIKE', "%{$search}%");
                     });
             });
         }

app/Http/Controllers/Portal/CampaignController.php

@@ -0,0 +1,249 @@
+<?php
+
+namespace App\Http\Controllers\Portal;
+
+use App\Http\Controllers\Controller;
+use App\Jobs\SendMarketingCampaignJob;
+use App\Models\Branding\BusinessBrandingSetting;
+use App\Models\Business;
+use App\Models\Marketing\MarketingCampaign;
+use App\Models\Marketing\MarketingList;
+use App\Models\Marketing\MarketingPromo;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+
+class CampaignController extends Controller
+{
+    public function index(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        $campaigns = MarketingCampaign::where('business_id', $business->id)
+            ->with('list')
+            ->when($request->status, fn ($q, $status) => $q->where('status', $status))
+            ->when($request->channel, fn ($q, $channel) => $q->where('channel', $channel))
+            ->latest()
+            ->paginate(15);
+
+        $statuses = [
+            'draft' => 'Draft',
+            'scheduled' => 'Scheduled',
+            'sending' => 'Sending',
+            'sent' => 'Sent',
+            'completed' => 'Completed',
+            'cancelled' => 'Cancelled',
+            'failed' => 'Failed',
+        ];
+
+        $channels = MarketingCampaign::CHANNELS;
+
+        return view('portal.campaigns.index', compact(
+            'business',
+            'branding',
+            'campaigns',
+            'statuses',
+            'channels'
+        ));
+    }
+
+    public function create(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        // Get lists for this business
+        $lists = MarketingList::where('business_id', $business->id)
+            ->withCount('contacts')
+            ->orderBy('name')
+            ->get();
+
+        // Pre-populate from promo if provided
+        $promo = null;
+        if ($request->query('promo_id')) {
+            $promo = MarketingPromo::where('business_id', $business->id)
+                ->find($request->query('promo_id'));
+        }
+
+        // Pre-select channel if provided
+        $preselectedChannel = $request->query('channel', 'email');
+
+        $channels = MarketingCampaign::CHANNELS;
+
+        return view('portal.campaigns.create', compact(
+            'business',
+            'branding',
+            'lists',
+            'promo',
+            'preselectedChannel',
+            'channels'
+        ));
+    }
+
+    public function store(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'channel' => 'required|in:email,sms',
+            'list_id' => 'required|exists:marketing_lists,id',
+            'subject' => 'required_if:channel,email|nullable|string|max:255',
+            'body' => 'required|string',
+            'send_at' => 'nullable|date|after:now',
+            'promo_id' => 'nullable|exists:marketing_promos,id',
+        ]);
+
+        // Verify list belongs to this business
+        $list = MarketingList::where('business_id', $business->id)
+            ->findOrFail($validated['list_id']);
+
+        // Build campaign data
+        $campaignData = [
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'channel' => $validated['channel'],
+            'list_id' => $list->id,
+            'subject' => $validated['subject'] ?? null,
+            'body' => $validated['body'],
+            'status' => 'draft',
+            'created_by' => Auth::id(),
+            // Use branding defaults for from fields
+            'from_name' => $branding->effective_from_name,
+            'from_email' => $branding->effective_from_email,
+        ];
+
+        // Link to promo if provided
+        if (! empty($validated['promo_id'])) {
+            $promo = MarketingPromo::where('business_id', $business->id)
+                ->find($validated['promo_id']);
+
+            if ($promo) {
+                $campaignData['source_type'] = 'promo';
+                $campaignData['source_id'] = $promo->id;
+            }
+        }
+
+        // Set schedule if provided
+        if (! empty($validated['send_at'])) {
+            $campaignData['send_at'] = $validated['send_at'];
+            $campaignData['status'] = 'scheduled';
+        }
+
+        $campaign = MarketingCampaign::create($campaignData);
+
+        if ($campaign->status === 'scheduled') {
+            return redirect()
+                ->route('portal.campaigns.show', [$business->slug, $campaign])
+                ->with('success', 'Campaign scheduled successfully.');
+        }
+
+        return redirect()
+            ->route('portal.campaigns.show', [$business->slug, $campaign])
+            ->with('success', 'Campaign created as draft. Review and send when ready.');
+    }
+
+    public function show(Request $request, Business $business, MarketingCampaign $campaign)
+    {
+        // Ensure campaign belongs to this business
+        if ($campaign->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $branding = BusinessBrandingSetting::forBusiness($business);
+        $campaign->load(['list', 'logs']);
+
+        // Get stats
+        $stats = [
+            'total_recipients' => $campaign->total_recipients,
+            'sent' => $campaign->total_sent,
+            'delivered' => $campaign->total_delivered,
+            'opened' => $campaign->total_opened,
+            'clicked' => $campaign->total_clicked,
+            'failed' => $campaign->total_failed,
+        ];
+
+        return view('portal.campaigns.show', compact(
+            'business',
+            'branding',
+            'campaign',
+            'stats'
+        ));
+    }
+
+    public function sendNow(Request $request, Business $business, MarketingCampaign $campaign)
+    {
+        // Ensure campaign belongs to this business
+        if ($campaign->business_id !== $business->id) {
+            abort(404);
+        }
+
+        if (! in_array($campaign->status, ['draft', 'scheduled'])) {
+            return back()->with('error', 'This campaign cannot be sent.');
+        }
+
+        // Count recipients
+        $recipientCount = $campaign->list?->contacts()->count() ?? 0;
+
+        if ($recipientCount === 0) {
+            return back()->with('error', 'No recipients in the selected list.');
+        }
+
+        // Update campaign
+        $campaign->update([
+            'status' => 'sending',
+            'total_recipients' => $recipientCount,
+            'sent_at' => now(),
+        ]);
+
+        // Dispatch job
+        SendMarketingCampaignJob::dispatch($campaign);
+
+        return redirect()
+            ->route('portal.campaigns.show', [$business->slug, $campaign])
+            ->with('success', "Campaign is now sending to {$recipientCount} recipients.");
+    }
+
+    public function schedule(Request $request, Business $business, MarketingCampaign $campaign)
+    {
+        // Ensure campaign belongs to this business
+        if ($campaign->business_id !== $business->id) {
+            abort(404);
+        }
+
+        if ($campaign->status !== 'draft') {
+            return back()->with('error', 'Only draft campaigns can be scheduled.');
+        }
+
+        $validated = $request->validate([
+            'send_at' => 'required|date|after:now',
+        ]);
+
+        $campaign->update([
+            'status' => 'scheduled',
+            'send_at' => $validated['send_at'],
+        ]);
+
+        return redirect()
+            ->route('portal.campaigns.show', [$business->slug, $campaign])
+            ->with('success', 'Campaign scheduled for '.$campaign->send_at->format('M j, Y g:i A'));
+    }
+
+    public function cancel(Request $request, Business $business, MarketingCampaign $campaign)
+    {
+        // Ensure campaign belongs to this business
+        if ($campaign->business_id !== $business->id) {
+            abort(404);
+        }
+
+        if (! in_array($campaign->status, ['draft', 'scheduled'])) {
+            return back()->with('error', 'This campaign cannot be cancelled.');
+        }
+
+        $campaign->update([
+            'status' => 'cancelled',
+        ]);
+
+        return redirect()
+            ->route('portal.campaigns.index', $business->slug)
+            ->with('success', 'Campaign cancelled.');
+    }
+}

app/Http/Controllers/Portal/DashboardController.php

@@ -0,0 +1,80 @@
+<?php
+
+namespace App\Http\Controllers\Portal;
+
+use App\Http\Controllers\Controller;
+use App\Models\Branding\BusinessBrandingSetting;
+use App\Models\Business;
+use App\Models\Marketing\MarketingCampaign;
+use App\Models\Marketing\MarketingPromo;
+use App\Services\Marketing\PromoRecommendationService;
+use Illuminate\Http\Request;
+
+class DashboardController extends Controller
+{
+    public function __construct(
+        protected PromoRecommendationService $promoService
+    ) {}
+
+    public function index(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        // Get recommended promos for this business
+        $recommendedPromos = collect();
+        try {
+            // Get store external IDs for this business if available
+            $storeExternalIds = $business->cannaiqStores()
+                ->pluck('external_id')
+                ->toArray();
+
+            if (! empty($storeExternalIds)) {
+                $recommendations = $this->promoService->getRecommendations(
+                    $business,
+                    $storeExternalIds[0] ?? null,
+                    limit: 5
+                );
+                $recommendedPromos = collect($recommendations['recommendations'] ?? []);
+            }
+        } catch (\Exception $e) {
+            // CannaiQ not configured or error - that's fine, show empty
+        }
+
+        // Get recent campaigns for this business
+        $recentCampaigns = MarketingCampaign::where('business_id', $business->id)
+            ->with('list')
+            ->latest()
+            ->limit(5)
+            ->get();
+
+        // Get active promos
+        $activePromos = MarketingPromo::forBusiness($business->id)
+            ->currentlyActive()
+            ->with('brand')
+            ->limit(5)
+            ->get();
+
+        // Get campaign stats
+        $campaignStats = [
+            'total' => MarketingCampaign::where('business_id', $business->id)->count(),
+            'sent' => MarketingCampaign::where('business_id', $business->id)
+                ->whereIn('status', ['sent', 'completed'])
+                ->count(),
+            'draft' => MarketingCampaign::where('business_id', $business->id)
+                ->where('status', 'draft')
+                ->count(),
+            'scheduled' => MarketingCampaign::where('business_id', $business->id)
+                ->where('status', 'scheduled')
+                ->count(),
+        ];
+
+        return view('portal.dashboard', compact(
+            'business',
+            'branding',
+            'recommendedPromos',
+            'recentCampaigns',
+            'activePromos',
+            'campaignStats'
+        ));
+    }
+}

app/Http/Controllers/Portal/ListController.php

@@ -0,0 +1,83 @@
+<?php
+
+namespace App\Http\Controllers\Portal;
+
+use App\Http\Controllers\Controller;
+use App\Models\Branding\BusinessBrandingSetting;
+use App\Models\Business;
+use App\Models\Marketing\MarketingList;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+
+class ListController extends Controller
+{
+    public function index(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        $lists = MarketingList::where('business_id', $business->id)
+            ->withCount('contacts')
+            ->orderBy('name')
+            ->paginate(15);
+
+        return view('portal.lists.index', compact(
+            'business',
+            'branding',
+            'lists'
+        ));
+    }
+
+    public function create(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+        $types = MarketingList::getTypes();
+
+        return view('portal.lists.create', compact(
+            'business',
+            'branding',
+            'types'
+        ));
+    }
+
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string',
+            'type' => 'required|in:static,smart',
+        ]);
+
+        $list = MarketingList::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'description' => $validated['description'],
+            'type' => $validated['type'],
+            'created_by' => Auth::id(),
+        ]);
+
+        return redirect()
+            ->route('portal.lists.show', [$business->slug, $list])
+            ->with('success', 'List created successfully.');
+    }
+
+    public function show(Request $request, Business $business, MarketingList $list)
+    {
+        // Ensure list belongs to this business
+        if ($list->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        $contacts = $list->contacts()
+            ->orderBy('created_at', 'desc')
+            ->paginate(25);
+
+        return view('portal.lists.show', compact(
+            'business',
+            'branding',
+            'list',
+            'contacts'
+        ));
+    }
+}

app/Http/Controllers/Portal/PromoController.php

@@ -0,0 +1,75 @@
+<?php
+
+namespace App\Http\Controllers\Portal;
+
+use App\Http\Controllers\Controller;
+use App\Models\Branding\BusinessBrandingSetting;
+use App\Models\Business;
+use App\Models\Marketing\MarketingPromo;
+use App\Services\Marketing\PromoRecommendationService;
+use Illuminate\Http\Request;
+
+class PromoController extends Controller
+{
+    public function __construct(
+        protected PromoRecommendationService $promoService
+    ) {}
+
+    public function index(Request $request, Business $business)
+    {
+        $branding = BusinessBrandingSetting::forBusiness($business);
+
+        // Get recommended promos from CannaiQ
+        $recommendedPromos = collect();
+        try {
+            $storeExternalIds = $business->cannaiqStores()
+                ->pluck('external_id')
+                ->toArray();
+
+            if (! empty($storeExternalIds)) {
+                $recommendations = $this->promoService->getRecommendations(
+                    $business,
+                    $storeExternalIds[0] ?? null,
+                    limit: 20
+                );
+                $recommendedPromos = collect($recommendations['recommendations'] ?? []);
+            }
+        } catch (\Exception $e) {
+            // CannaiQ not available
+        }
+
+        // Get existing promos for this business
+        $existingPromos = MarketingPromo::forBusiness($business->id)
+            ->with('brand')
+            ->when($request->status, fn ($q, $status) => $q->where('status', $status))
+            ->latest()
+            ->paginate(12);
+
+        $statuses = MarketingPromo::getStatuses();
+
+        return view('portal.promos.index', compact(
+            'business',
+            'branding',
+            'recommendedPromos',
+            'existingPromos',
+            'statuses'
+        ));
+    }
+
+    public function show(Request $request, Business $business, MarketingPromo $promo)
+    {
+        // Ensure promo belongs to this business
+        if ($promo->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $branding = BusinessBrandingSetting::forBusiness($business);
+        $promo->load('brand');
+
+        return view('portal.promos.show', compact(
+            'business',
+            'branding',
+            'promo'
+        ));
+    }
+}

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/BatchController.php

@@ -102,17 +102,28 @@ class BatchController extends Controller
         $maxValue = ($request->cannabinoid_unit ?? '%') === '%' ? 100 : 1000;
 
         $validated = $request->validate([
-            'product_id' => 'required|exists:products,id',
+            // Accept either product_id or component_id (form sends component_id)
+            'product_id' => 'required_without:component_id|exists:products,id',
+            'component_id' => 'required_without:product_id|exists:products,id',
+            'batch_type' => 'nullable|string|in:component,homogenized',
             'cannabinoid_unit' => 'nullable|string|in:%,MG/ML,MG/G,MG/UNIT',
-            'batch_number' => 'nullable|string|max:100|unique:batches,batch_number',
-            'quantity_produced' => 'nullable|integer|min:0',
+            'batch_number' => 'required|string|max:100|unique:batches,batch_number',
+            'internal_code' => 'nullable|string|max:100',
+            // Accept either quantity_produced or quantity_total (form sends quantity_total)
+            'quantity_produced' => 'nullable|numeric|min:0',
+            'quantity_total' => 'nullable|numeric|min:0',
+            'quantity_remaining' => 'nullable|numeric|min:0',
+            'quantity_unit' => 'nullable|string|max:50',
             'quantity_allocated' => 'nullable|integer|min:0',
             'expiration_date' => 'nullable|date',
-            'is_active' => 'nullable|boolean',
+            'is_active' => 'nullable',
             'production_date' => 'nullable|date',
+            'harvest_date' => 'nullable|date',
+            'package_date' => 'nullable|date',
             'test_date' => 'nullable|date',
             'test_id' => 'nullable|string|max:100',
             'lot_number' => 'nullable|string|max:100',
+            'license_number' => 'nullable|string|max:255',
             'lab_name' => 'nullable|string|max:255',
             'thc_percentage' => "nullable|numeric|min:0|max:{$maxValue}",
             'thca_percentage' => "nullable|numeric|min:0|max:{$maxValue}",
@@ -126,10 +137,18 @@ class BatchController extends Controller
             'coa_files.*' => 'nullable|file|mimes:pdf,jpg,jpeg,png|max:10240', // 10MB max per file
         ]);
 
+        // Map component_id to product_id if provided
+        $productId = $validated['product_id'] ?? $validated['component_id'];
+
         // Verify product belongs to this business
         $product = Product::whereHas('brand', function ($query) use ($business) {
             $query->where('business_id', $business->id);
-        })->findOrFail($validated['product_id']);
+        })->findOrFail($productId);
+
+        // Map form fields to model fields
+        $validated['product_id'] = $productId;
+        $validated['quantity_produced'] = $validated['quantity_total'] ?? $validated['quantity_produced'] ?? 0;
+        $validated['quantity_available'] = $validated['quantity_remaining'] ?? $validated['quantity_produced'];
 
         // Set business_id and defaults
         $validated['business_id'] = $business->id;

app/Http/Controllers/Seller/BrandController.php

@@ -9,12 +9,14 @@ use App\Http\Requests\UpdateBrandRequest;
 use App\Models\Brand;
 use App\Models\BrandOrchestratorProfile;
 use App\Models\Business;
+use App\Models\Crm\CrmChannel;
 use App\Models\Menu;
 use App\Models\OrchestratorTask;
 use App\Models\PromoRecommendation;
 use App\Models\Promotion;
 use App\Services\Promo\InBrandPromoHelper;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Cache;
 use Illuminate\Support\Facades\Gate;
 use Illuminate\Support\Facades\Storage;
 use Illuminate\Support\Str;
@@ -42,7 +44,29 @@ class BrandController extends Controller
             ->orderBy('name')
             ->get();
 
-        return view('seller.brands.index', compact('business', 'brands'));
+        // Pre-compute expensive operations for Alpine.js (prevents N+1 route() calls in Blade)
+        $brandsJson = $brands->filter(fn ($brand) => $brand->hashid)->map(function ($brand) use ($business) {
+            return [
+                'id' => $brand->id,
+                'hashid' => $brand->hashid,
+                'name' => $brand->name,
+                'tagline' => $brand->tagline,
+                'logo_url' => $brand->hasLogo() ? $brand->getLogoUrl(160) : null,
+                'is_active' => $brand->is_active,
+                'is_public' => $brand->is_public,
+                'is_featured' => $brand->is_featured,
+                'products_count' => $brand->products_count ?? 0,
+                'updated_at' => $brand->updated_at?->diffForHumans(),
+                'website_url' => $brand->website_url,
+                'preview_url' => route('seller.business.brands.preview', [$business->slug, $brand]),
+                'dashboard_url' => route('seller.business.brands.dashboard', [$business->slug, $brand]),
+                'stats_url' => route('seller.business.brands.stats', [$business->slug, $brand]),
+                'edit_url' => route('seller.business.brands.edit', [$business->slug, $brand]),
+                'isNewBrand' => $brand->created_at && $brand->created_at->diffInDays(now()) <= 30,
+            ];
+        })->values();
+
+        return view('seller.brands.index', compact('business', 'brands', 'brandsJson'));
     }
 
     /**
@@ -145,112 +169,168 @@ class BrandController extends Controller
     {
         $this->authorize('view', [$brand, $business]);
 
-        // Load relationships
+        // Determine active tab - only load data for that tab
+        $activeTab = $request->input('tab', 'overview');
+
+        // Load minimal brand data with products for metrics display
         $brand->load(['business', 'products']);
 
-        // Get stats data for Analytics tab (default to this month)
-        $preset = $request->input('preset', 'this_month');
-        $startDate = null;
-        $endDate = null;
-
-        switch ($preset) {
-            case 'this_week':
-                $startDate = now()->startOfWeek();
-                $endDate = now()->endOfWeek();
-                break;
-            case 'last_week':
-                $startDate = now()->subWeek()->startOfWeek();
-                $endDate = now()->subWeek()->endOfWeek();
-                break;
-            case 'this_month':
-                $startDate = now()->startOfMonth();
-                $endDate = now()->endOfMonth();
-                break;
-            case 'last_month':
-                $startDate = now()->subMonth()->startOfMonth();
-                $endDate = now()->subMonth()->endOfMonth();
-                break;
-            case 'this_year':
-                $startDate = now()->startOfYear();
-                $endDate = now()->endOfYear();
-                break;
-            case 'custom':
-                $startDate = $request->input('start_date') ? \Carbon\Carbon::parse($request->input('start_date'))->startOfDay() : now()->startOfMonth();
-                $endDate = $request->input('end_date') ? \Carbon\Carbon::parse($request->input('end_date'))->endOfDay() : now();
-                break;
-            case 'all_time':
-            default:
-                // Query from earliest order for this brand, or default to brand creation date if no orders
-                $earliestOrder = \App\Models\Order::whereHas('items.product', function ($query) use ($brand) {
-                    $query->where('brand_id', $brand->id);
-                })->oldest('created_at')->first();
-
-                // If no orders, use the brand's creation date as the starting point
-                $startDate = $earliestOrder
-                    ? $earliestOrder->created_at->startOfDay()
-                    : ($brand->created_at ? $brand->created_at->startOfDay() : now()->subYears(3)->startOfDay());
-                $endDate = now()->endOfDay();
-                break;
-        }
-
-        // Calculate stats for analytics tab
-        $stats = $this->calculateBrandStats($brand, $startDate, $endDate);
-
-        // Load promotions filtered by brand
-        $promotions = Promotion::where('business_id', $business->id)
-            ->where('brand_id', $brand->id)
-            ->withCount('products')
-            ->orderBy('created_at', 'desc')
-            ->get();
-
-        // Load upcoming promotions (scheduled within next 7 days)
-        $upcomingPromotions = Promotion::where('business_id', $business->id)
-            ->where('brand_id', $brand->id)
-            ->upcomingWithinDays(7)
-            ->withCount('products')
-            ->orderBy('starts_at', 'asc')
-            ->get();
-
-        // Load active promotions for quick display
-        $activePromotions = Promotion::where('business_id', $business->id)
-            ->where('brand_id', $brand->id)
-            ->active()
-            ->withCount('products')
-            ->orderBy('ends_at', 'asc')
-            ->get();
-
-        // Load menus filtered by brand
-        $menus = Menu::where('business_id', $business->id)
-            ->where('brand_id', $brand->id)
-            ->withCount('products')
-            ->orderBy('created_at', 'desc')
-            ->get();
-
-        // Load promo recommendations for this brand
-        $recommendations = PromoRecommendation::where('business_id', $business->id)
-            ->where('brand_id', $brand->id)
-            ->pending()
-            ->notExpired()
-            ->with(['product'])
-            ->orderByRaw("
-                CASE
-                    WHEN priority = 'high' THEN 1
-                    WHEN priority = 'medium' THEN 2
-                    WHEN priority = 'low' THEN 3
-                    ELSE 4
-                END
-            ")
-            ->orderByDesc('confidence')
-            ->get();
-
-        // Load all brands for the brand selector dropdown
+        // Load all brands for the brand selector dropdown (lightweight, always needed)
         $brands = $business->brands()
             ->where('is_active', true)
             ->withCount('products')
             ->orderBy('name')
             ->get();
 
-        // Load products for this brand (newest first) with pagination
+        // Get date range for stats (used by overview and analytics)
+        $preset = $request->input('preset', 'this_month');
+        [$startDate, $endDate] = $this->getDateRangeForPreset($preset, $request, $brand);
+
+        // Initialize empty data - will be populated based on active tab
+        $viewData = [
+            'business' => $business,
+            'brand' => $brand,
+            'brands' => $brands,
+            'preset' => $preset,
+            'startDate' => $startDate,
+            'endDate' => $endDate,
+            'activeTab' => $activeTab,
+            // Empty defaults for all tab data
+            'promotions' => collect(),
+            'activePromotions' => collect(),
+            'upcomingPromotions' => collect(),
+            'recommendations' => collect(),
+            'menus' => collect(),
+            'products' => collect(),
+            'productsPagination' => [],
+            'productsPaginator' => null,
+            'collections' => collect(),
+            'brandInsights' => [],
+            // Empty stats defaults
+            'totalOrders' => 0,
+            'totalRevenue' => 0,
+            'totalUnits' => 0,
+            'avgOrderValue' => 0,
+            'totalProducts' => 0,
+            'activeProducts' => 0,
+            'revenueChange' => 0,
+            'ordersChange' => 0,
+            'revenueByDay' => collect(),
+            'productStats' => collect(),
+            'bestSellingSku' => null,
+            'topBuyers' => collect(),
+        ];
+
+        // Load data based on active tab
+        switch ($activeTab) {
+            case 'overview':
+                $viewData = array_merge($viewData, $this->loadOverviewTabData($brand, $business, $startDate, $endDate));
+                break;
+            case 'products':
+                $viewData = array_merge($viewData, $this->loadProductsTabData($brand, $business, $request));
+                break;
+            case 'promotions':
+                $viewData = array_merge($viewData, $this->loadPromotionsTabData($brand, $business));
+                break;
+            case 'menus':
+                $viewData = array_merge($viewData, $this->loadMenusTabData($brand, $business));
+                break;
+            case 'analytics':
+                $viewData = array_merge($viewData, $this->loadAnalyticsTabData($brand, $business, $startDate, $endDate, $preset));
+                break;
+            case 'settings':
+            case 'storefront':
+            case 'collections':
+                // These tabs don't need additional data loading
+                break;
+        }
+
+        return view('seller.brands.dashboard', $viewData);
+    }
+
+    /**
+     * Get date range based on preset selection.
+     */
+    private function getDateRangeForPreset(string $preset, Request $request, Brand $brand): array
+    {
+        switch ($preset) {
+            case 'this_week':
+                return [now()->startOfWeek(), now()->endOfWeek()];
+            case 'last_week':
+                return [now()->subWeek()->startOfWeek(), now()->subWeek()->endOfWeek()];
+            case 'this_month':
+                return [now()->startOfMonth(), now()->endOfMonth()];
+            case 'last_month':
+                return [now()->subMonth()->startOfMonth(), now()->subMonth()->endOfMonth()];
+            case 'this_year':
+                return [now()->startOfYear(), now()->endOfYear()];
+            case 'custom':
+                $startDate = $request->input('start_date') ? \Carbon\Carbon::parse($request->input('start_date'))->startOfDay() : now()->startOfMonth();
+                $endDate = $request->input('end_date') ? \Carbon\Carbon::parse($request->input('end_date'))->endOfDay() : now();
+
+                return [$startDate, $endDate];
+            case 'all_time':
+            default:
+                $earliestOrder = \App\Models\Order::whereHas('items.product', function ($query) use ($brand) {
+                    $query->where('brand_id', $brand->id);
+                })->oldest('created_at')->first();
+
+                $startDate = $earliestOrder
+                    ? $earliestOrder->created_at->startOfDay()
+                    : ($brand->created_at ? $brand->created_at->startOfDay() : now()->subYears(3)->startOfDay());
+
+                return [$startDate, now()->endOfDay()];
+        }
+    }
+
+    /**
+     * Load data for Overview tab (lightweight stats + insights).
+     */
+    private function loadOverviewTabData(Brand $brand, Business $business, $startDate, $endDate): array
+    {
+        // Cache brand insights for 15 minutes
+        $cacheKey = "brand:{$brand->id}:insights:{$startDate->format('Y-m-d')}:{$endDate->format('Y-m-d')}";
+        $brandInsights = Cache::remember($cacheKey, 900, fn () => $this->calculateBrandInsights($brand, $business, $startDate, $endDate));
+
+        // Load active promotions for quick display (lightweight)
+        $activePromotions = Promotion::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->active()
+            ->withCount('products')
+            ->orderBy('ends_at', 'asc')
+            ->limit(5)
+            ->get();
+
+        // Load recommendations (lightweight - limit to 5)
+        $recommendations = PromoRecommendation::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->pending()
+            ->notExpired()
+            ->with(['product'])
+            ->orderByRaw("CASE WHEN priority = 'high' THEN 1 WHEN priority = 'medium' THEN 2 WHEN priority = 'low' THEN 3 ELSE 4 END")
+            ->orderByDesc('confidence')
+            ->limit(5)
+            ->get();
+
+        // Get basic counts (very fast single query)
+        $productCounts = $brand->products()
+            ->selectRaw('COUNT(*) as total, SUM(CASE WHEN is_active = true THEN 1 ELSE 0 END) as active')
+            ->first();
+
+        return [
+            'brandInsights' => $brandInsights,
+            'activePromotions' => $activePromotions,
+            'recommendations' => $recommendations,
+            'totalProducts' => $productCounts->total ?? 0,
+            'activeProducts' => $productCounts->active ?? 0,
+        ];
+    }
+
+    /**
+     * Load data for Products tab.
+     */
+    private function loadProductsTabData(Brand $brand, Business $business, Request $request): array
+    {
         $perPage = $request->get('per_page', 50);
         $productsPaginator = $brand->products()
             ->with('images')
@@ -259,7 +339,6 @@ class BrandController extends Controller
 
         $products = $productsPaginator->getCollection()
             ->map(function ($product) use ($business, $brand) {
-                // Set brand relationship so getImageUrl() can fall back to brand logo
                 $product->setRelation('brand', $brand);
 
                 return [
@@ -277,33 +356,98 @@ 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,
-            'brands' => $brands,
-            'preset' => $preset,
-            'startDate' => $startDate,
-            'endDate' => $endDate,
-            'promotions' => $promotions,
-            'activePromotions' => $activePromotions,
-            'upcomingPromotions' => $upcomingPromotions,
-            'recommendations' => $recommendations,
-            'menus' => $menus,
+        return [
             'products' => $products,
-            'productsPagination' => $productsPagination,
+            'productsPagination' => [
+                'current_page' => $productsPaginator->currentPage(),
+                'last_page' => $productsPaginator->lastPage(),
+                'per_page' => $productsPaginator->perPage(),
+                'total' => $productsPaginator->total(),
+                'from' => $productsPaginator->firstItem(),
+                'to' => $productsPaginator->lastItem(),
+            ],
             'productsPaginator' => $productsPaginator,
-            'collections' => collect(), // Placeholder for future collections feature
-        ]));
+        ];
+    }
+
+    /**
+     * Load data for Promotions tab.
+     */
+    private function loadPromotionsTabData(Brand $brand, Business $business): array
+    {
+        $promotions = Promotion::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->withCount('products')
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        $upcomingPromotions = Promotion::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->upcomingWithinDays(7)
+            ->withCount('products')
+            ->orderBy('starts_at', 'asc')
+            ->get();
+
+        $activePromotions = Promotion::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->active()
+            ->withCount('products')
+            ->orderBy('ends_at', 'asc')
+            ->get();
+
+        return [
+            'promotions' => $promotions,
+            'upcomingPromotions' => $upcomingPromotions,
+            'activePromotions' => $activePromotions,
+        ];
+    }
+
+    /**
+     * Load data for Menus tab.
+     */
+    private function loadMenusTabData(Brand $brand, Business $business): array
+    {
+        $menus = Menu::where('business_id', $business->id)
+            ->where('brand_id', $brand->id)
+            ->withCount('products')
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        return ['menus' => $menus];
+    }
+
+    /**
+     * Load data for Analytics tab (cached for 15 minutes).
+     */
+    private function loadAnalyticsTabData(Brand $brand, Business $business, $startDate, $endDate, string $preset): array
+    {
+        // Cache stats for 15 minutes (keyed by brand + date range)
+        $cacheKey = "brand:{$brand->id}:stats:{$preset}:{$startDate->format('Y-m-d')}:{$endDate->format('Y-m-d')}";
+
+        return Cache::remember($cacheKey, 900, fn () => $this->calculateBrandStats($brand, $startDate, $endDate));
+    }
+
+    /**
+     * API endpoint for lazy-loading tab data via AJAX.
+     */
+    public function tabData(Request $request, Business $business, Brand $brand)
+    {
+        $this->authorize('view', [$brand, $business]);
+
+        $tab = $request->input('tab', 'overview');
+        $preset = $request->input('preset', 'this_month');
+        [$startDate, $endDate] = $this->getDateRangeForPreset($preset, $request, $brand);
+
+        $data = match ($tab) {
+            'overview' => $this->loadOverviewTabData($brand, $business, $startDate, $endDate),
+            'products' => $this->loadProductsTabData($brand, $business, $request),
+            'promotions' => $this->loadPromotionsTabData($brand, $business),
+            'menus' => $this->loadMenusTabData($brand, $business),
+            'analytics' => $this->loadAnalyticsTabData($brand, $business, $startDate, $endDate, $preset),
+            default => [],
+        };
+
+        return response()->json($data);
     }
 
     /**
@@ -359,7 +503,14 @@ class BrandController extends Controller
     {
         $this->authorize('update', [$brand, $business]);
 
-        return view('seller.brands.edit', compact('business', 'brand'));
+        // Get available email channels for CRM inbound routing
+        $emailChannels = CrmChannel::forBusiness($business->id)
+            ->where('type', CrmChannel::TYPE_EMAIL)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.brands.edit', compact('business', 'brand', 'emailChannels'));
     }
 
     /**
@@ -456,6 +607,19 @@ class BrandController extends Controller
         $brand->inbound_email = $request->input('inbound_email');
         $brand->sms_number = $request->input('sms_number');
 
+        // CRM Channel Assignment (validate channel belongs to this business)
+        if ($request->has('inbound_email_channel_id')) {
+            $channelId = $request->input('inbound_email_channel_id');
+            if ($channelId) {
+                $channel = CrmChannel::where('business_id', $business->id)
+                    ->where('id', $channelId)
+                    ->first();
+                $validated['inbound_email_channel_id'] = $channel ? $channel->id : null;
+            } else {
+                $validated['inbound_email_channel_id'] = null;
+            }
+        }
+
         // Update brand
         $brand->update($validated);
 
@@ -1274,48 +1438,49 @@ class BrandController extends Controller
      */
     private function calculateBrandStats(Brand $brand, $startDate, $endDate): array
     {
-        // Eager load products with their varieties
-        $brand->load([
-            'products' => function ($query) {
-                $query->with('varieties');
-            },
-        ]);
+        // Calculate product counts with efficient queries (not loading all products)
+        $productCounts = $brand->products()
+            ->selectRaw('COUNT(*) as total, SUM(CASE WHEN is_active = true THEN 1 ELSE 0 END) as active')
+            ->first();
+        $totalProducts = $productCounts->total ?? 0;
+        $activeProducts = $productCounts->active ?? 0;
 
-        // Calculate overall brand metrics
-        $totalProducts = $brand->products->count();
-        $activeProducts = $brand->products->where('is_active', true)->count();
+        // Get product IDs for this brand (for use in subqueries)
+        $brandProductIds = $brand->products()->pluck('id');
 
-        // Get all order items for this brand's products in the selected date range
-        // WITH eager loading to prevent N+1 queries
-        $orderItems = \App\Models\OrderItem::whereHas('product', function ($query) use ($brand) {
-            $query->where('brand_id', $brand->id);
-        })
+        // Calculate current period metrics with single efficient query
+        $currentStats = \App\Models\OrderItem::whereIn('product_id', $brandProductIds)
             ->whereHas('order', function ($query) use ($startDate, $endDate) {
                 $query->whereBetween('created_at', [$startDate, $endDate]);
             })
-            ->with('order.business', 'product')
-            ->get();
+            ->selectRaw('
+                COUNT(DISTINCT order_id) as total_orders,
+                COALESCE(SUM(line_total), 0) as total_revenue,
+                COALESCE(SUM(quantity), 0) as total_units
+            ')
+            ->first();
 
-        // Calculate metrics
-        $totalOrders = $orderItems->pluck('order_id')->unique()->count();
-        $totalRevenue = $orderItems->sum('line_total');
-        $totalUnits = $orderItems->sum('quantity');
+        $totalOrders = $currentStats->total_orders ?? 0;
+        $totalRevenue = $currentStats->total_revenue ?? 0;
+        $totalUnits = $currentStats->total_units ?? 0;
 
         // Previous period comparison (same duration before start date)
         $daysDiff = $startDate->diffInDays($endDate);
         $previousStartDate = $startDate->copy()->subDays($daysDiff + 1);
         $previousEndDate = $startDate->copy()->subDay();
 
-        $previousOrderItems = \App\Models\OrderItem::whereHas('product', function ($query) use ($brand) {
-            $query->where('brand_id', $brand->id);
-        })
+        $previousStats = \App\Models\OrderItem::whereIn('product_id', $brandProductIds)
             ->whereHas('order', function ($query) use ($previousStartDate, $previousEndDate) {
                 $query->whereBetween('created_at', [$previousStartDate, $previousEndDate]);
             })
-            ->get();
+            ->selectRaw('
+                COUNT(DISTINCT order_id) as total_orders,
+                COALESCE(SUM(line_total), 0) as total_revenue
+            ')
+            ->first();
 
-        $previousRevenue = $previousOrderItems->sum('line_total');
-        $previousOrders = $previousOrderItems->pluck('order_id')->unique()->count();
+        $previousRevenue = $previousStats->total_revenue ?? 0;
+        $previousOrders = $previousStats->total_orders ?? 0;
 
         // Calculate percent changes
         $revenueChange = $previousRevenue > 0 ? (($totalRevenue - $previousRevenue) / $previousRevenue) * 100 : 0;
@@ -1324,71 +1489,106 @@ class BrandController extends Controller
         // Average order value
         $avgOrderValue = $totalOrders > 0 ? $totalRevenue / $totalOrders : 0;
 
-        // Revenue by day
-        $revenueByDay = $orderItems->groupBy(function ($item) {
-            return $item->order->created_at->format('Y-m-d');
-        })->map(function ($items) {
-            return $items->sum('line_total');
-        })->sortKeys();
+        // Revenue by day - using database aggregation
+        $revenueByDay = \App\Models\OrderItem::whereIn('product_id', $brandProductIds)
+            ->join('orders', 'order_items.order_id', '=', 'orders.id')
+            ->whereBetween('orders.created_at', [$startDate, $endDate])
+            ->selectRaw('DATE(orders.created_at) as date, SUM(order_items.line_total) as revenue')
+            ->groupBy('date')
+            ->orderBy('date')
+            ->pluck('revenue', 'date');
 
-        // Build a map of product_id => order items for efficient lookup
-        $productOrderItemsMap = $orderItems->groupBy('product_id');
-
-        // Top products by revenue (with varieties nested under parents)
-        // Filter to only show parent products (exclude varieties from top level)
-        $productStats = $brand->products
-            ->filter(function ($product) {
-                return is_null($product->parent_product_id); // Only parent products
+        // Top products by revenue - using database aggregation (limit to top 20)
+        $topProductsData = \App\Models\OrderItem::whereIn('product_id', $brandProductIds)
+            ->whereHas('order', function ($query) use ($startDate, $endDate) {
+                $query->whereBetween('created_at', [$startDate, $endDate]);
             })
-            ->map(function ($product) use ($productOrderItemsMap) {
-                // Get order items for this product from the map (no additional query!)
-                $items = $productOrderItemsMap->get($product->id, collect());
+            ->selectRaw('
+                product_id,
+                SUM(line_total) as revenue,
+                SUM(quantity) as units,
+                COUNT(DISTINCT order_id) as orders
+            ')
+            ->groupBy('product_id')
+            ->orderByDesc('revenue')
+            ->limit(20)
+            ->get()
+            ->keyBy('product_id');
 
-                $revenue = $items->sum('line_total');
-                $units = $items->sum('quantity');
-                $orders = $items->pluck('order_id')->unique()->count();
+        // Load only the products we need for display
+        $topProductIds = $topProductsData->keys();
+        $products = \App\Models\Product::whereIn('id', $topProductIds)
+            ->whereNull('parent_product_id')
+            ->with(['varieties' => function ($q) use ($topProductsData) {
+                $q->whereIn('id', $topProductsData->keys());
+            }])
+            ->get()
+            ->keyBy('id');
 
-                // Always get variety breakdown if product has varieties
-                $varietyStats = [];
-                if ($product->has_varieties) {
-                    $varietyStats = $product->varieties->map(function ($variety) use ($productOrderItemsMap) {
-                        // Get order items for this variety from the map (no additional query!)
-                        $varietyItems = $productOrderItemsMap->get($variety->id, collect());
+        // Build product stats with preloaded data
+        $productStats = $topProductsData
+            ->filter(function ($data) use ($products) {
+                return $products->has($data->product_id);
+            })
+            ->map(function ($data) use ($products, $topProductsData) {
+                $product = $products->get($data->product_id);
+
+                $varietyStats = collect();
+                if ($product && $product->has_varieties) {
+                    $varietyStats = $product->varieties->map(function ($variety) use ($topProductsData) {
+                        $varietyData = $topProductsData->get($variety->id);
 
                         return [
                             'product' => $variety,
-                            'revenue' => $varietyItems->sum('line_total'),
-                            'units' => $varietyItems->sum('quantity'),
-                            'orders' => $varietyItems->pluck('order_id')->unique()->count(),
+                            'revenue' => $varietyData->revenue ?? 0,
+                            'units' => $varietyData->units ?? 0,
+                            'orders' => $varietyData->orders ?? 0,
                         ];
                     })->sortByDesc('revenue');
                 }
 
                 return [
                     'product' => $product,
-                    'revenue' => $revenue,
-                    'units' => $units,
-                    'orders' => $orders,
+                    'revenue' => $data->revenue,
+                    'units' => $data->units,
+                    'orders' => $data->orders,
                     'varieties' => $varietyStats,
                 ];
-            })->sortByDesc('revenue');
+            })
+            ->sortByDesc('revenue');
 
         // Get best selling SKU
         $bestSellingSku = $productStats->first();
 
-        // Top buyers by revenue
-        $topBuyers = $orderItems->groupBy(function ($item) {
-            return $item->order->business_id;
-        })->map(function ($items) {
-            $business = $items->first()->order->business;
+        // Top buyers by revenue - using database aggregation
+        $topBuyersData = \App\Models\OrderItem::whereIn('product_id', $brandProductIds)
+            ->join('orders', 'order_items.order_id', '=', 'orders.id')
+            ->whereBetween('orders.created_at', [$startDate, $endDate])
+            ->selectRaw('
+                orders.business_id,
+                SUM(order_items.line_total) as revenue,
+                COUNT(DISTINCT orders.id) as orders,
+                SUM(order_items.quantity) as units
+            ')
+            ->groupBy('orders.business_id')
+            ->orderByDesc('revenue')
+            ->limit(5)
+            ->get();
 
+        // Load buyer businesses in single query
+        $buyerBusinesses = \App\Models\Business::whereIn('id', $topBuyersData->pluck('business_id'))
+            ->select('id', 'name')
+            ->get()
+            ->keyBy('id');
+
+        $topBuyers = $topBuyersData->map(function ($data) use ($buyerBusinesses) {
             return [
-                'business' => $business,
-                'revenue' => $items->sum('line_total'),
-                'orders' => $items->pluck('order_id')->unique()->count(),
-                'units' => $items->sum('quantity'),
+                'business' => $buyerBusinesses->get($data->business_id),
+                'revenue' => $data->revenue,
+                'orders' => $data->orders,
+                'units' => $data->units,
             ];
-        })->sortByDesc('revenue')->take(5);
+        });
 
         return [
             'totalProducts' => $totalProducts,
@@ -1675,4 +1875,77 @@ class BrandController extends Controller
             ->route('seller.business.brands.index', $business->slug)
             ->with('success', 'Brand deleted successfully!');
     }
+
+    /**
+     * Calculate lightweight brand insights for the dashboard
+     */
+    private function calculateBrandInsights(Brand $brand, Business $business, $startDate, $endDate): array
+    {
+        // Eager load images to avoid N+1 and lazy loading errors
+        $products = $brand->products()->with('images')->get();
+
+        // Top Performer - product with highest revenue in date range
+        $topPerformer = null;
+        $topPerformerData = \App\Models\Order::whereHas('items.product', function ($query) use ($brand) {
+            $query->where('brand_id', $brand->id);
+        })
+            ->whereBetween('created_at', [$startDate, $endDate])
+            ->whereIn('status', ['confirmed', 'completed', 'shipped', 'delivered'])
+            ->with(['items.product' => function ($query) use ($brand) {
+                $query->where('brand_id', $brand->id);
+            }])
+            ->get()
+            ->flatMap(function ($order) use ($brand) {
+                return $order->items->filter(function ($item) use ($brand) {
+                    return $item->product && $item->product->brand_id === $brand->id;
+                });
+            })
+            ->groupBy('product_id')
+            ->map(function ($items) {
+                $product = $items->first()->product;
+
+                return [
+                    'product' => $product,
+                    'revenue' => $items->sum(function ($item) {
+                        return $item->quantity * $item->price;
+                    }),
+                    'orders' => $items->count(),
+                ];
+            })
+            ->sortByDesc('revenue')
+            ->first();
+
+        if ($topPerformerData) {
+            $topPerformer = [
+                'name' => $topPerformerData['product']->name,
+                'hashid' => $topPerformerData['product']->hashid,
+                'revenue' => $topPerformerData['revenue'],
+                'orders' => $topPerformerData['orders'],
+            ];
+        }
+
+        // Needs Attention - aggregate counts for quick issues
+        $missingImages = $products->filter(fn ($p) => empty($p->image_path) && $p->images->isEmpty())->count();
+        $hiddenProducts = $products->filter(fn ($p) => ! $p->is_active)->count();
+        $draftProducts = $products->filter(fn ($p) => $p->status === 'draft')->count();
+        // Note: Out of stock would require inventory data - hardcoded to 0 for now
+        $outOfStock = 0;
+
+        $totalIssues = $missingImages + $hiddenProducts + $draftProducts + $outOfStock;
+
+        // Visibility Issues - hidden + draft count
+        $visibilityIssues = $hiddenProducts + $draftProducts;
+
+        return [
+            'topPerformer' => $topPerformer,
+            'needsAttention' => [
+                'total' => $totalIssues,
+                'missingImages' => $missingImages,
+                'hiddenProducts' => $hiddenProducts,
+                'draftProducts' => $draftProducts,
+                'outOfStock' => $outOfStock,
+            ],
+            'visibilityIssues' => $visibilityIssues,
+        ];
+    }
 }

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/BrandSwitcherController.php

@@ -18,12 +18,22 @@ class BrandSwitcherController extends Controller
     {
         $brandId = $request->input('brand_id');
         $brandHashid = $request->input('brand_hashid');
+        $redirectTo = $request->input('redirect_to');
 
         // If both are empty, clear the session (show all brands)
         if (empty($brandId) && empty($brandHashid)) {
+            // Clear cache for current user before removing session
+            $user = auth()->user();
+            $business = $user?->primaryBusiness();
+            $oldBrandId = session('selected_brand_id');
+
+            if ($user && $business && $oldBrandId) {
+                \Illuminate\Support\Facades\Cache::forget("selected_brand:{$user->id}:{$business->id}:{$oldBrandId}");
+            }
+
             session()->forget('selected_brand_id');
 
-            return back();
+            return $redirectTo ? redirect($redirectTo) : back();
         }
 
         // Verify the brand exists and belongs to user's business
@@ -56,6 +66,7 @@ class BrandSwitcherController extends Controller
 
     /**
      * Get the currently selected brand (helper method).
+     * Cached for 5 minutes to avoid repeated queries on every page load.
      */
     public static function getSelectedBrand(): ?Brand
     {
@@ -72,9 +83,14 @@ class BrandSwitcherController extends Controller
             return null;
         }
 
-        return Brand::forBusiness($business)
-            ->where('id', $brandId)
-            ->first();
+        // Cache by user + business + brand to avoid repeated queries
+        $cacheKey = "selected_brand:{$user->id}:{$business->id}:{$brandId}";
+
+        return \Illuminate\Support\Facades\Cache::remember($cacheKey, 300, function () use ($business, $brandId) {
+            return Brand::forBusiness($business)
+                ->where('id', $brandId)
+                ->first();
+        });
     }
 
     /**

app/Http/Controllers/Seller/ContactController.php

@@ -14,12 +14,17 @@ class ContactController extends Controller
 {
     /**
      * Display a listing of contacts (CRM Core)
-     * Shows all contacts who have interacted with this seller business
+     * Shows all contacts from buyer businesses (accounts)
      */
     public function index(Request $request, Business $business)
     {
-        // Get all contact IDs that have interacted with this business
-        // through orders, conversations, or messages
+        // Get all contacts from buyer businesses (accounts)
+        // This gives a complete view of all contacts in the CRM
+        $query = Contact::whereHas('business', function ($q) {
+            $q->where('type', 'buyer');
+        })->with(['business', 'user']);
+
+        // Also track which contacts have engaged for stats
         $orderContactIds = Order::whereHas('items.product.brand', function ($q) use ($business) {
             $q->where('business_id', $business->id);
         })->whereNotNull('contact_id')->pluck('contact_id');
@@ -28,11 +33,7 @@ class ContactController extends Controller
             ->whereNotNull('primary_contact_id')
             ->pluck('primary_contact_id');
 
-        $contactIds = $orderContactIds->merge($conversationContactIds)->unique();
-
-        // Build query
-        $query = Contact::whereIn('id', $contactIds)
-            ->with(['business', 'user']);
+        $engagedContactIds = $orderContactIds->merge($conversationContactIds)->unique();
 
         // Search filter
         if ($request->filled('search')) {
@@ -60,6 +61,8 @@ class ContactController extends Controller
                 $query->whereIn('id', $orderContactIds);
             } elseif ($request->activity === 'has_conversations') {
                 $query->whereIn('id', $conversationContactIds);
+            } elseif ($request->activity === 'engaged') {
+                $query->whereIn('id', $engagedContactIds);
             }
         }
 
@@ -75,12 +78,14 @@ class ContactController extends Controller
 
         $contacts = $query->paginate(20)->withQueryString();
 
-        // Get stats
+        // Get stats - count all buyer contacts and engaged contacts
+        $allBuyerContactsQuery = Contact::whereHas('business', fn ($q) => $q->where('type', 'buyer'));
         $stats = [
-            'total' => Contact::whereIn('id', $contactIds)->count(),
-            'active' => Contact::whereIn('id', $contactIds)->where('is_active', true)->count(),
-            'with_orders' => Contact::whereIn('id', $orderContactIds)->count(),
-            'with_conversations' => Contact::whereIn('id', $conversationContactIds)->count(),
+            'total' => (clone $allBuyerContactsQuery)->count(),
+            'active' => (clone $allBuyerContactsQuery)->where('is_active', true)->count(),
+            'with_orders' => $orderContactIds->count(),
+            'with_conversations' => $conversationContactIds->count(),
+            'engaged' => $engagedContactIds->count(),
         ];
 
         return view('seller.contacts.index', compact('business', 'contacts', 'stats'));
@@ -107,41 +112,45 @@ class ContactController extends Controller
         // Load contact relationships
         $contact->load(['business', 'user']);
 
-        // Get conversations
+        // Get conversations (limit for profile view)
         $conversations = Conversation::where('business_id', $business->id)
             ->where('primary_contact_id', $contact->id)
             ->with('latestMessage')
             ->orderBy('last_message_at', 'desc')
+            ->limit(20)
             ->get();
 
-        // Get orders
+        // Get orders (limit for profile view, select only needed columns)
         $orders = Order::whereHas('items.product.brand', function ($q) use ($business) {
             $q->where('business_id', $business->id);
         })
             ->where('contact_id', $contact->id)
-            ->with(['business', 'items.product'])
+            ->with(['business:id,name', 'items:id,order_id,product_id,quantity,unit_price', 'items.product:id,name,sku'])
             ->latest()
+            ->limit(20)
             ->get();
 
-        // Get invoices
+        // Get invoices (limit for profile view)
         $invoices = Invoice::whereHas('order', function ($q) use ($contact) {
             $q->where('contact_id', $contact->id);
         })
             ->whereHas('order.items.product.brand', function ($q) use ($business) {
                 $q->where('business_id', $business->id);
             })
-            ->with('order')
+            ->with('order:id,order_number')
             ->latest()
+            ->limit(20)
             ->get();
 
-        // Get backorders (orders with status 'backorder')
+        // Get backorders (limit for profile view)
         $backorders = Order::whereHas('items.product.brand', function ($q) use ($business) {
             $q->where('business_id', $business->id);
         })
             ->where('contact_id', $contact->id)
             ->where('status', 'backorder')
-            ->with(['business', 'items.product'])
+            ->with(['business:id,name', 'items:id,order_id,product_id,quantity', 'items.product:id,name,sku'])
             ->latest()
+            ->limit(10)
             ->get();
 
         // Premium features (gated by has_marketing)
@@ -172,14 +181,18 @@ class ContactController extends Controller
 
     /**
      * Build unified activity timeline (Premium feature)
+     * Limited to most recent 30 items for performance
      */
     private function buildTimeline(Contact $contact, Business $business): array
     {
         $timeline = [];
 
-        // Get all related activities
+        // Get recent conversations (limit for performance)
         $conversations = Conversation::where('business_id', $business->id)
             ->where('primary_contact_id', $contact->id)
+            ->select('id', 'subject', 'created_at')
+            ->latest()
+            ->limit(10)
             ->get();
 
         foreach ($conversations as $conversation) {
@@ -193,10 +206,14 @@ class ContactController extends Controller
             ];
         }
 
+        // Get recent orders (limit for performance)
         $orders = Order::whereHas('items.product.brand', function ($q) use ($business) {
             $q->where('business_id', $business->id);
         })
             ->where('contact_id', $contact->id)
+            ->select('id', 'order_number', 'total', 'created_at')
+            ->latest()
+            ->limit(10)
             ->get();
 
         foreach ($orders as $order) {
@@ -210,12 +227,16 @@ class ContactController extends Controller
             ];
         }
 
+        // Get recent invoices (limit for performance)
         $invoices = Invoice::whereHas('order', function ($q) use ($contact) {
             $q->where('contact_id', $contact->id);
         })
             ->whereHas('order.items.product.brand', function ($q) use ($business) {
                 $q->where('business_id', $business->id);
             })
+            ->select('id', 'invoice_number', 'payment_status', 'created_at')
+            ->latest()
+            ->limit(10)
             ->get();
 
         foreach ($invoices as $invoice) {
@@ -229,11 +250,11 @@ class ContactController extends Controller
             ];
         }
 
-        // Sort by date descending
+        // Sort by date descending and limit total items
         usort($timeline, function ($a, $b) {
             return $b['date'] <=> $a['date'];
         });
 
-        return $timeline;
+        return array_slice($timeline, 0, 30);
     }
 }

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

@@ -5,8 +5,11 @@ namespace App\Http\Controllers\Seller\Crm;
 use App\Http\Controllers\Controller;
 use App\Models\Activity;
 use App\Models\Business;
+use App\Models\Contact;
 use App\Models\Crm\CrmEvent;
+use App\Models\Crm\CrmQuote;
 use App\Models\Crm\CrmTask;
+use App\Models\Invoice;
 use App\Models\SalesOpportunity;
 use App\Models\SendMenuLog;
 use Illuminate\Http\Request;
@@ -18,15 +21,143 @@ class AccountController extends Controller
      */
     public function index(Request $request, Business $business)
     {
-        $accounts = Business::where('type', 'buyer')
-            ->where('status', 'approved')
-            ->with(['contacts'])
-            ->orderBy('name')
-            ->paginate(25);
+        $query = Business::where('type', 'buyer')
+            ->with(['contacts']);
+
+        // Search filter
+        if ($request->filled('q')) {
+            $search = $request->q;
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'ILIKE', "%{$search}%")
+                    ->orWhere('dba_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('business_email', 'ILIKE', "%{$search}%");
+            });
+        }
+
+        // Status filter - default to approved, but allow viewing all
+        if ($request->filled('status') && $request->status !== 'all') {
+            $query->where('status', $request->status);
+        } else {
+            $query->where('status', 'approved');
+        }
+
+        $accounts = $query->orderBy('name')->paginate(25);
 
         return view('seller.crm.accounts.index', compact('business', 'accounts'));
     }
 
+    /**
+     * Show create customer form
+     */
+    public function create(Request $request, Business $business)
+    {
+        return view('seller.crm.accounts.create', compact('business'));
+    }
+
+    /**
+     * Store a new customer (buyer business)
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'dba_name' => 'nullable|string|max:255',
+            'license_number' => 'nullable|string|max:100',
+            'business_email' => 'nullable|email|max:255',
+            'business_phone' => 'nullable|string|max:50',
+            'physical_address' => 'nullable|string|max:255',
+            'physical_city' => 'nullable|string|max:100',
+            'physical_state' => 'nullable|string|max:50',
+            'physical_zipcode' => 'nullable|string|max:20',
+            'contact_name' => 'nullable|string|max:255',
+            'contact_email' => 'nullable|email|max:255',
+            'contact_phone' => 'nullable|string|max:50',
+            'contact_title' => 'nullable|string|max:100',
+        ]);
+
+        // Create the buyer business
+        $account = Business::create([
+            'name' => $validated['name'],
+            'dba_name' => $validated['dba_name'] ?? null,
+            'license_number' => $validated['license_number'] ?? null,
+            'business_email' => $validated['business_email'] ?? null,
+            'business_phone' => $validated['business_phone'] ?? null,
+            'physical_address' => $validated['physical_address'] ?? null,
+            'physical_city' => $validated['physical_city'] ?? null,
+            'physical_state' => $validated['physical_state'] ?? null,
+            'physical_zipcode' => $validated['physical_zipcode'] ?? null,
+            'type' => 'buyer',
+            'status' => 'approved', // Auto-approve customers created by sellers
+        ]);
+
+        // Create primary contact if provided
+        if (! empty($validated['contact_name'])) {
+            $account->contacts()->create([
+                'first_name' => explode(' ', $validated['contact_name'])[0],
+                'last_name' => implode(' ', array_slice(explode(' ', $validated['contact_name']), 1)) ?: null,
+                'email' => $validated['contact_email'] ?? null,
+                'phone' => $validated['contact_phone'] ?? null,
+                'title' => $validated['contact_title'] ?? null,
+                'is_primary' => true,
+            ]);
+        }
+
+        // Log the creation event
+        CrmEvent::log(
+            sellerBusinessId: $business->id,
+            eventType: 'account_created',
+            summary: "Customer {$account->name} created",
+            buyerBusinessId: $account->id,
+            userId: auth()->id(),
+            channel: 'system'
+        );
+
+        // Return JSON for AJAX requests
+        if ($request->expectsJson()) {
+            return response()->json([
+                'id' => $account->id,
+                'name' => $account->name,
+                'slug' => $account->slug,
+            ]);
+        }
+
+        return redirect()
+            ->route('seller.business.crm.accounts.show', [$business->slug, $account->slug])
+            ->with('success', 'Customer created successfully.');
+    }
+
+    /**
+     * Show edit customer form
+     */
+    public function edit(Request $request, Business $business, Business $account)
+    {
+        return view('seller.crm.accounts.edit', compact('business', 'account'));
+    }
+
+    /**
+     * Update a customer (buyer business)
+     */
+    public function update(Request $request, Business $business, Business $account)
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'dba_name' => 'nullable|string|max:255',
+            'license_number' => 'nullable|string|max:100',
+            'business_email' => 'nullable|email|max:255',
+            'business_phone' => 'nullable|string|max:50',
+            'physical_address' => 'nullable|string|max:255',
+            'physical_city' => 'nullable|string|max:100',
+            'physical_state' => 'nullable|string|max:50',
+            'physical_zipcode' => 'nullable|string|max:20',
+        ]);
+
+        $account->update($validated);
+
+        return redirect()
+            ->route('seller.business.crm.accounts.show', [$business->slug, $account->slug])
+            ->with('success', 'Customer updated successfully.');
+    }
+
     /**
      * Show account details
      */
@@ -34,17 +165,37 @@ class AccountController extends Controller
     {
         $account->load(['contacts']);
 
-        // Get orders for this account from this seller
+        // Get orders for this account from this seller (with invoices)
         $orders = $account->orders()
             ->whereHas('items.product.brand', function ($q) use ($business) {
                 $q->where('business_id', $business->id);
             })
+            ->with(['invoice'])
+            ->latest()
+            ->limit(10)
+            ->get();
+
+        // Get quotes for this account
+        $quotes = CrmQuote::where('business_id', $business->id)
+            ->where('account_id', $account->id)
+            ->with(['contact', 'items'])
+            ->latest()
+            ->limit(10)
+            ->get();
+
+        // Get invoices for this account (via orders)
+        $invoices = Invoice::whereHas('order', function ($q) use ($business, $account) {
+            $q->where('business_id', $account->id)
+                ->whereHas('items.product.brand', function ($q2) use ($business) {
+                    $q2->where('business_id', $business->id);
+                });
+        })
+            ->with(['order', 'payments'])
             ->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'])
@@ -52,7 +203,6 @@ class AccountController extends Controller
             ->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')
@@ -84,26 +234,71 @@ class AccountController extends Controller
             ->limit(20)
             ->get();
 
-        // Compute stats for this account (orders from this seller)
-        $ordersQuery = $account->orders()
+        // Compute stats for this account with efficient queries
+        $orderStats = $account->orders()
             ->whereHas('items.product.brand', function ($q) use ($business) {
                 $q->where('business_id', $business->id);
-            });
+            })
+            ->selectRaw('COUNT(*) as total_orders, COALESCE(SUM(total), 0) as total_revenue')
+            ->first();
 
-        $pipelineValue = $opportunities->where('status', 'open')->sum('value');
+        $opportunityStats = SalesOpportunity::where('seller_business_id', $business->id)
+            ->where('business_id', $account->id)
+            ->where('status', 'open')
+            ->selectRaw('COUNT(*) as open_count, COALESCE(SUM(value), 0) as pipeline_value')
+            ->first();
+
+        // Financial stats from invoices
+        $financialStats = Invoice::whereHas('order', function ($q) use ($business, $account) {
+            $q->where('business_id', $account->id)
+                ->whereHas('items.product.brand', function ($q2) use ($business) {
+                    $q2->where('business_id', $business->id);
+                });
+        })
+            ->selectRaw('
+                COALESCE(SUM(amount_due), 0) as outstanding_balance,
+                COALESCE(SUM(CASE WHEN due_date < CURRENT_DATE AND amount_due > 0 THEN amount_due ELSE 0 END), 0) as past_due_amount,
+                COUNT(CASE WHEN amount_due > 0 THEN 1 END) as open_invoice_count,
+                MIN(CASE WHEN due_date < CURRENT_DATE AND amount_due > 0 THEN due_date END) as oldest_past_due_date
+            ')
+            ->first();
+
+        // Get last payment info
+        $lastPayment = \App\Models\InvoicePayment::whereHas('invoice.order', function ($q) use ($business, $account) {
+            $q->where('business_id', $account->id)
+                ->whereHas('items.product.brand', function ($q2) use ($business) {
+                    $q2->where('business_id', $business->id);
+                });
+        })
+            ->latest('payment_date')
+            ->first();
 
         $stats = [
-            'total_orders' => $ordersQuery->count(),
-            'total_revenue' => $ordersQuery->sum('total') ?? 0,
-            'open_opportunities' => $opportunities->where('status', 'open')->count(),
-            'pipeline_value' => $pipelineValue ?? 0,
+            'total_orders' => $orderStats->total_orders ?? 0,
+            'total_revenue' => $orderStats->total_revenue ?? 0,
+            'open_opportunities' => $opportunityStats->open_count ?? 0,
+            'pipeline_value' => $opportunityStats->pipeline_value ?? 0,
+        ];
+
+        $financials = [
+            'outstanding_balance' => $financialStats->outstanding_balance ?? 0,
+            'past_due_amount' => $financialStats->past_due_amount ?? 0,
+            'open_invoice_count' => $financialStats->open_invoice_count ?? 0,
+            'oldest_past_due_days' => $financialStats->oldest_past_due_date
+                ? now()->diffInDays($financialStats->oldest_past_due_date)
+                : null,
+            'last_payment_amount' => $lastPayment->amount ?? null,
+            'last_payment_date' => $lastPayment->payment_date ?? null,
         ];
 
         return view('seller.crm.accounts.show', compact(
             'business',
             'account',
             'stats',
+            'financials',
             'orders',
+            'quotes',
+            'invoices',
             'opportunities',
             'tasks',
             'conversationEvents',
@@ -135,7 +330,15 @@ class AccountController extends Controller
      */
     public function orders(Request $request, Business $business, Business $account)
     {
-        return view('seller.crm.accounts.orders', compact('business', 'account'));
+        $orders = $account->orders()
+            ->whereHas('items.product.brand', function ($q) use ($business) {
+                $q->where('business_id', $business->id);
+            })
+            ->with(['items.product.brand'])
+            ->latest()
+            ->paginate(25);
+
+        return view('seller.crm.accounts.orders', compact('business', 'account', 'orders'));
     }
 
     /**
@@ -143,7 +346,13 @@ class AccountController extends Controller
      */
     public function activity(Request $request, Business $business, Business $account)
     {
-        return view('seller.crm.accounts.activity', compact('business', 'account'));
+        $activities = Activity::where('seller_business_id', $business->id)
+            ->where('business_id', $account->id)
+            ->with(['causer'])
+            ->latest()
+            ->paginate(50);
+
+        return view('seller.crm.accounts.activity', compact('business', 'account', 'activities'));
     }
 
     /**
@@ -176,4 +385,104 @@ class AccountController extends Controller
             ->route('seller.business.crm.accounts.show', [$business->slug, $account->slug])
             ->with('success', 'Note added successfully.');
     }
+
+    /**
+     * Store a new contact for an account
+     */
+    public function storeContact(Request $request, Business $business, Business $account)
+    {
+        $validated = $request->validate([
+            'first_name' => 'required|string|max:100',
+            'last_name' => 'nullable|string|max:100',
+            'email' => 'nullable|email|max:255',
+            'phone' => 'nullable|string|max:50',
+            'title' => 'nullable|string|max:100',
+            'is_primary' => 'boolean',
+        ]);
+
+        // If setting as primary, unset other primary contacts
+        if ($validated['is_primary'] ?? false) {
+            $account->contacts()->update(['is_primary' => false]);
+        }
+
+        $contact = $account->contacts()->create($validated);
+
+        // Return JSON for AJAX requests
+        if ($request->expectsJson()) {
+            return response()->json([
+                'id' => $contact->id,
+                'first_name' => $contact->first_name,
+                'last_name' => $contact->last_name,
+                'email' => $contact->email,
+                'phone' => $contact->phone,
+                'title' => $contact->title,
+            ]);
+        }
+
+        return redirect()
+            ->route('seller.business.crm.accounts.contacts', [$business->slug, $account->slug])
+            ->with('success', 'Contact added successfully.');
+    }
+
+    /**
+     * Show edit contact form
+     */
+    public function editContact(Request $request, Business $business, Business $account, Contact $contact)
+    {
+        // Verify contact belongs to this account
+        if ($contact->business_id !== $account->id) {
+            abort(404);
+        }
+
+        return view('seller.crm.accounts.contacts-edit', compact('business', 'account', 'contact'));
+    }
+
+    /**
+     * Update a contact
+     */
+    public function updateContact(Request $request, Business $business, Business $account, Contact $contact)
+    {
+        // Verify contact belongs to this account
+        if ($contact->business_id !== $account->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'first_name' => 'required|string|max:100',
+            'last_name' => 'nullable|string|max:100',
+            'email' => 'nullable|email|max:255',
+            'phone' => 'nullable|string|max:50',
+            'title' => 'nullable|string|max:100',
+            'is_primary' => 'boolean',
+            'is_active' => 'boolean',
+        ]);
+
+        // If setting as primary, unset other primary contacts
+        if ($validated['is_primary'] ?? false) {
+            $account->contacts()->where('id', '!=', $contact->id)->update(['is_primary' => false]);
+        }
+
+        $contact->update($validated);
+
+        return redirect()
+            ->route('seller.business.crm.accounts.contacts', [$business->slug, $account->slug])
+            ->with('success', 'Contact updated successfully.');
+    }
+
+    /**
+     * Delete a contact
+     */
+    public function destroyContact(Request $request, Business $business, Business $account, Contact $contact)
+    {
+        // Verify contact belongs to this account
+        if ($contact->business_id !== $account->id) {
+            abort(404);
+        }
+
+        $contact->delete();
+
+        return redirect()
+            ->route('seller.business.crm.accounts.contacts', [$business->slug, $account->slug])
+            ->with('success', 'Contact deleted successfully.');
+    }
 }

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

@@ -22,19 +22,19 @@ class AutomationController extends Controller
             ->orderByDesc('created_at')
             ->paginate(25);
 
-        return view('seller.crm.automations.index', compact('automations'));
+        return view('seller.crm.automations.index', compact('automations', 'business'));
     }
 
     /**
      * Show automation builder
      */
-    public function create(Request $request)
+    public function create(Request $request, Business $business)
     {
         $triggers = CrmAutomation::TRIGGERS;
         $operators = CrmAutomationCondition::OPERATORS;
         $actionTypes = CrmAutomationAction::TYPES;
 
-        return view('seller.crm.automations.create', compact('triggers', 'operators', 'actionTypes'));
+        return view('seller.crm.automations.create', compact('triggers', 'operators', 'actionTypes', 'business'));
     }
 
     /**
@@ -97,7 +97,7 @@ class AutomationController extends Controller
             ]);
         }
 
-        return redirect()->route('seller.crm.automations.show', $automation)
+        return redirect()->route('seller.business.crm.automations.show', [$business, $automation])
             ->with('success', 'Automation created successfully.');
     }
 
@@ -112,7 +112,7 @@ class AutomationController extends Controller
 
         $automation->load(['conditions', 'actions', 'logs' => fn ($q) => $q->latest()->limit(50)]);
 
-        return view('seller.crm.automations.show', compact('automation'));
+        return view('seller.crm.automations.show', compact('automation', 'business'));
     }
 
     /**
@@ -130,7 +130,7 @@ class AutomationController extends Controller
         $operators = CrmAutomationCondition::OPERATORS;
         $actionTypes = CrmAutomationAction::TYPES;
 
-        return view('seller.crm.automations.edit', compact('automation', 'triggers', 'operators', 'actionTypes'));
+        return view('seller.crm.automations.edit', compact('automation', 'triggers', 'operators', 'actionTypes', 'business'));
     }
 
     /**
@@ -202,7 +202,7 @@ class AutomationController extends Controller
             ]);
         }
 
-        return redirect()->route('seller.crm.automations.show', $automation)
+        return redirect()->route('seller.business.crm.automations.show', [$business, $automation])
             ->with('success', 'Automation updated successfully.');
     }
 
@@ -235,7 +235,7 @@ class AutomationController extends Controller
 
         $copy = $automation->duplicate();
 
-        return redirect()->route('seller.crm.automations.edit', $copy)
+        return redirect()->route('seller.business.crm.automations.edit', [$business, $copy])
             ->with('success', 'Automation duplicated. Make your changes and activate when ready.');
     }
 
@@ -250,7 +250,7 @@ class AutomationController extends Controller
 
         $automation->delete();
 
-        return redirect()->route('seller.crm.automations.index')
+        return redirect()->route('seller.business.crm.automations.index', $business)
             ->with('success', 'Automation deleted.');
     }
 }

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

@@ -0,0 +1,196 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Crm;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\BusinessEmailIdentity;
+use App\Models\Crm\CrmChannel;
+use Illuminate\Http\Request;
+use Illuminate\Validation\Rule;
+
+class ChannelController extends Controller
+{
+    /**
+     * List all CRM channels for a business.
+     */
+    public function index(Business $business)
+    {
+        $channels = CrmChannel::forBusiness($business->id)
+            ->orderBy('type')
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.crm.channels.index', compact('business', 'channels'));
+    }
+
+    /**
+     * Show the create channel form.
+     */
+    public function create(Business $business)
+    {
+        // Get available email identities
+        $emailIdentities = BusinessEmailIdentity::forBusiness($business->id)
+            ->active()
+            ->with('mailSettings')
+            ->get();
+
+        return view('seller.crm.channels.create', [
+            'business' => $business,
+            'channel' => null,
+            'emailIdentities' => $emailIdentities,
+            'types' => [
+                CrmChannel::TYPE_EMAIL => 'Email',
+                CrmChannel::TYPE_SMS => 'SMS',
+            ],
+            'departments' => CrmChannel::DEPARTMENTS,
+        ]);
+    }
+
+    /**
+     * Store a new channel.
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'name' => ['required', 'string', 'max:100'],
+            'type' => ['required', 'string', Rule::in([CrmChannel::TYPE_EMAIL, CrmChannel::TYPE_SMS])],
+            'department' => ['required', 'string', Rule::in(array_keys(CrmChannel::DEPARTMENTS))],
+            'is_active' => ['boolean'],
+            // Email-specific
+            'identity_id' => ['nullable', 'required_if:type,email', 'exists:business_email_identities,id'],
+            // SMS-specific
+            'phone_number' => ['nullable', 'required_if:type,sms', 'string', 'max:20'],
+        ]);
+
+        // Build config based on type
+        $config = ['department' => $validated['department']];
+        $identifier = null;
+
+        if ($validated['type'] === CrmChannel::TYPE_EMAIL && ! empty($validated['identity_id'])) {
+            $identity = BusinessEmailIdentity::where('business_id', $business->id)
+                ->findOrFail($validated['identity_id']);
+
+            $config['identity_id'] = $identity->id;
+            $config['mail_settings_id'] = $identity->mail_settings_id;
+            $identifier = $identity->email;
+        }
+
+        if ($validated['type'] === CrmChannel::TYPE_SMS && ! empty($validated['phone_number'])) {
+            $config['phone_number'] = $validated['phone_number'];
+            $identifier = $validated['phone_number'];
+        }
+
+        $channel = CrmChannel::create([
+            'business_id' => $business->id,
+            'type' => $validated['type'],
+            'name' => $validated['name'],
+            'department' => $validated['department'],
+            'identifier' => $identifier,
+            'config' => $config,
+            'is_active' => $request->boolean('is_active', true),
+            'can_send' => true,
+            'can_receive' => true,
+        ]);
+
+        // Link the email identity to this channel
+        if ($validated['type'] === CrmChannel::TYPE_EMAIL && ! empty($validated['identity_id'])) {
+            BusinessEmailIdentity::where('id', $validated['identity_id'])
+                ->update(['crm_channel_id' => $channel->id]);
+        }
+
+        return redirect()
+            ->route('seller.business.crm.channels.index', $business)
+            ->with('success', 'Channel created successfully.');
+    }
+
+    /**
+     * Show the edit channel form.
+     */
+    public function edit(Business $business, CrmChannel $channel)
+    {
+        // Security: ensure channel belongs to business
+        if ($channel->business_id !== $business->id) {
+            abort(404);
+        }
+
+        // Get available email identities
+        $emailIdentities = BusinessEmailIdentity::forBusiness($business->id)
+            ->active()
+            ->with('mailSettings')
+            ->get();
+
+        return view('seller.crm.channels.edit', [
+            'business' => $business,
+            'channel' => $channel,
+            'emailIdentities' => $emailIdentities,
+            'types' => [
+                CrmChannel::TYPE_EMAIL => 'Email',
+                CrmChannel::TYPE_SMS => 'SMS',
+            ],
+            'departments' => CrmChannel::DEPARTMENTS,
+        ]);
+    }
+
+    /**
+     * Update an existing channel.
+     */
+    public function update(Request $request, Business $business, CrmChannel $channel)
+    {
+        // Security: ensure channel belongs to business
+        if ($channel->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'name' => ['required', 'string', 'max:100'],
+            'department' => ['required', 'string', Rule::in(array_keys(CrmChannel::DEPARTMENTS))],
+            'is_active' => ['boolean'],
+            // Email-specific
+            'identity_id' => ['nullable', 'exists:business_email_identities,id'],
+            // SMS-specific
+            'phone_number' => ['nullable', 'string', 'max:20'],
+        ]);
+
+        // Build config based on type
+        $config = $channel->config ?? [];
+        $config['department'] = $validated['department'];
+        $identifier = $channel->identifier;
+
+        if ($channel->type === CrmChannel::TYPE_EMAIL && ! empty($validated['identity_id'])) {
+            $identity = BusinessEmailIdentity::where('business_id', $business->id)
+                ->findOrFail($validated['identity_id']);
+
+            // Unlink old identity if different
+            $oldIdentityId = $config['identity_id'] ?? null;
+            if ($oldIdentityId && $oldIdentityId != $identity->id) {
+                BusinessEmailIdentity::where('id', $oldIdentityId)
+                    ->update(['crm_channel_id' => null]);
+            }
+
+            $config['identity_id'] = $identity->id;
+            $config['mail_settings_id'] = $identity->mail_settings_id;
+            $identifier = $identity->email;
+
+            // Link new identity
+            $identity->update(['crm_channel_id' => $channel->id]);
+        }
+
+        if ($channel->type === CrmChannel::TYPE_SMS && ! empty($validated['phone_number'])) {
+            $config['phone_number'] = $validated['phone_number'];
+            $identifier = $validated['phone_number'];
+        }
+
+        $channel->update([
+            'name' => $validated['name'],
+            'department' => $validated['department'],
+            'identifier' => $identifier,
+            'config' => $config,
+            'is_active' => $request->boolean('is_active', true),
+        ]);
+
+        return redirect()
+            ->route('seller.business.crm.channels.index', $business)
+            ->with('success', 'Channel updated successfully.');
+    }
+}

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

@@ -0,0 +1,240 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Seller\Crm;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Contact;
+use Illuminate\Http\Request;
+
+class ContactController extends Controller
+{
+    /**
+     * Display all CRM contacts (contacts from buyer businesses).
+     */
+    public function index(Request $request, Business $business)
+    {
+        $query = Contact::query()
+            ->whereHas('business', function ($q) {
+                $q->where('type', 'buyer');
+            })
+            ->with(['business', 'location']);
+
+        // Search filter
+        if ($request->filled('q')) {
+            $search = $request->q;
+            $query->where(function ($q) use ($search) {
+                $q->where('first_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('last_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('email', 'ILIKE', "%{$search}%")
+                    ->orWhere('phone', 'ILIKE', "%{$search}%")
+                    ->orWhere('position', 'ILIKE', "%{$search}%")
+                    ->orWhereHas('business', function ($q) use ($search) {
+                        $q->where('name', 'ILIKE', "%{$search}%")
+                            ->orWhere('dba_name', 'ILIKE', "%{$search}%");
+                    });
+            });
+        }
+
+        // Account filter
+        if ($request->filled('account')) {
+            $query->where('business_id', $request->account);
+        }
+
+        // Contact type filter
+        if ($request->filled('type')) {
+            $query->where('contact_type', $request->type);
+        }
+
+        // Active filter - default to active
+        if ($request->filled('status')) {
+            if ($request->status === 'inactive') {
+                $query->where('is_active', false);
+            } elseif ($request->status === 'all') {
+                // Show all
+            } else {
+                $query->where('is_active', true);
+            }
+        } else {
+            $query->where('is_active', true);
+        }
+
+        $contacts = $query
+            ->orderBy('last_name')
+            ->orderBy('first_name')
+            ->paginate(25)
+            ->withQueryString();
+
+        // Get accounts for filter dropdown
+        $accounts = Business::where('type', 'buyer')
+            ->where('status', 'approved')
+            ->orderBy('name')
+            ->get(['id', 'name', 'dba_name']);
+
+        return view('seller.crm.contacts.index', compact('business', 'contacts', 'accounts'));
+    }
+
+    /**
+     * Show the form for creating a new contact.
+     */
+    public function create(Request $request, Business $business)
+    {
+        $accounts = Business::where('type', 'buyer')
+            ->where('status', 'approved')
+            ->orderBy('name')
+            ->get(['id', 'name', 'dba_name']);
+
+        $selectedAccount = $request->filled('account')
+            ? Business::find($request->account)
+            : null;
+
+        return view('seller.crm.contacts.create', compact('business', 'accounts', 'selectedAccount'));
+    }
+
+    /**
+     * Store a newly created contact.
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'business_id' => 'required|exists:businesses,id',
+            'first_name' => 'required|string|max:255',
+            'last_name' => 'required|string|max:255',
+            'email' => 'required|email|max:255',
+            'phone' => 'nullable|string|max:50',
+            'mobile' => 'nullable|string|max:50',
+            'position' => 'nullable|string|max:255',
+            'contact_type' => 'nullable|string|in:'.implode(',', array_keys(Contact::CONTACT_TYPES)),
+            'preferred_contact_method' => 'nullable|string|in:'.implode(',', array_keys(Contact::COMMUNICATION_METHODS)),
+            'is_primary' => 'nullable|boolean',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        // Verify the target business is a buyer
+        $targetBusiness = Business::findOrFail($validated['business_id']);
+        if ($targetBusiness->type !== 'buyer') {
+            return redirect()->back()->with('error', 'Contacts can only be added to customer accounts.');
+        }
+
+        // If setting as primary, remove primary from other contacts
+        if ($request->boolean('is_primary')) {
+            Contact::where('business_id', $validated['business_id'])->update(['is_primary' => false]);
+        }
+
+        $contact = Contact::create([
+            'business_id' => $validated['business_id'],
+            'first_name' => $validated['first_name'],
+            'last_name' => $validated['last_name'],
+            'email' => $validated['email'],
+            'phone' => $validated['phone'] ?? null,
+            'mobile' => $validated['mobile'] ?? null,
+            'position' => $validated['position'] ?? null,
+            'contact_type' => $validated['contact_type'] ?? 'general',
+            'preferred_contact_method' => $validated['preferred_contact_method'] ?? 'email',
+            'is_primary' => $request->boolean('is_primary', false),
+            'is_active' => true,
+            'notes' => $validated['notes'] ?? null,
+            'created_by' => auth()->id(),
+        ]);
+
+        return redirect()
+            ->route('seller.business.crm.contacts.index', $business)
+            ->with('success', "Contact '{$contact->getFullName()}' created successfully.");
+    }
+
+    /**
+     * Show the form for editing a contact.
+     */
+    public function edit(Business $business, Contact $contact)
+    {
+        // Verify contact belongs to a buyer business
+        if ($contact->business->type !== 'buyer') {
+            abort(404);
+        }
+
+        $accounts = Business::where('type', 'buyer')
+            ->where('status', 'approved')
+            ->orderBy('name')
+            ->get(['id', 'name', 'dba_name']);
+
+        return view('seller.crm.contacts.edit', compact('business', 'contact', 'accounts'));
+    }
+
+    /**
+     * Update a contact.
+     */
+    public function update(Request $request, Business $business, Contact $contact)
+    {
+        // Verify contact belongs to a buyer business
+        if ($contact->business->type !== 'buyer') {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'business_id' => 'required|exists:businesses,id',
+            'first_name' => 'required|string|max:255',
+            'last_name' => 'required|string|max:255',
+            'email' => 'required|email|max:255',
+            'phone' => 'nullable|string|max:50',
+            'mobile' => 'nullable|string|max:50',
+            'position' => 'nullable|string|max:255',
+            'contact_type' => 'nullable|string|in:'.implode(',', array_keys(Contact::CONTACT_TYPES)),
+            'preferred_contact_method' => 'nullable|string|in:'.implode(',', array_keys(Contact::COMMUNICATION_METHODS)),
+            'is_primary' => 'nullable|boolean',
+            'notes' => 'nullable|string|max:1000',
+        ]);
+
+        // Verify the target business is a buyer
+        $targetBusiness = Business::findOrFail($validated['business_id']);
+        if ($targetBusiness->type !== 'buyer') {
+            return redirect()->back()->with('error', 'Contacts can only belong to customer accounts.');
+        }
+
+        // If setting as primary, remove primary from other contacts
+        if ($request->boolean('is_primary') && ! $contact->is_primary) {
+            Contact::where('business_id', $validated['business_id'])
+                ->where('id', '!=', $contact->id)
+                ->update(['is_primary' => false]);
+        }
+
+        $contact->update([
+            'business_id' => $validated['business_id'],
+            'first_name' => $validated['first_name'],
+            'last_name' => $validated['last_name'],
+            'email' => $validated['email'],
+            'phone' => $validated['phone'] ?? null,
+            'mobile' => $validated['mobile'] ?? null,
+            'position' => $validated['position'] ?? null,
+            'contact_type' => $validated['contact_type'] ?? 'general',
+            'preferred_contact_method' => $validated['preferred_contact_method'] ?? 'email',
+            'is_primary' => $request->boolean('is_primary', false),
+            'notes' => $validated['notes'] ?? null,
+            'updated_by' => auth()->id(),
+        ]);
+
+        return redirect()
+            ->route('seller.business.crm.contacts.index', $business)
+            ->with('success', "Contact '{$contact->getFullName()}' updated successfully.");
+    }
+
+    /**
+     * Archive/delete a contact.
+     */
+    public function destroy(Business $business, Contact $contact)
+    {
+        // Verify contact belongs to a buyer business
+        if ($contact->business->type !== 'buyer') {
+            abort(404);
+        }
+
+        $name = $contact->getFullName();
+
+        $contact->archive('Deleted via CRM', auth()->user());
+
+        return redirect()
+            ->route('seller.business.crm.contacts.index', $business)
+            ->with('success', "Contact '{$name}' has been archived.");
+    }
+}

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

@@ -5,8 +5,13 @@ namespace App\Http\Controllers\Seller\Crm;
 use App\Http\Controllers\Controller;
 use App\Jobs\Crm\SyncCalendarJob;
 use App\Models\Business;
+use App\Models\CalendarEvent;
+use App\Models\Contact;
 use App\Models\Crm\CrmCalendarConnection;
+use App\Models\Crm\CrmMeetingBooking;
 use App\Models\Crm\CrmSyncedEvent;
+use App\Models\Crm\CrmTask;
+use App\Models\User;
 use App\Services\Crm\CrmCalendarService;
 use Illuminate\Http\Request;
 
@@ -17,7 +22,7 @@ class CrmCalendarController extends Controller
     ) {}
 
     /**
-     * Calendar view
+     * Calendar view - unified activity calendar
      */
     public function index(Request $request, Business $business)
     {
@@ -28,52 +33,402 @@ class CrmCalendarController extends Controller
             ->where('user_id', $user->id)
             ->get();
 
-        // Get events for calendar view
-        $startDate = $request->input('start', now()->startOfMonth());
-        $endDate = $request->input('end', now()->endOfMonth());
+        // Get team members for assignment dropdown
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
+            ->select('id', 'first_name', 'last_name', 'email')
+            ->get();
 
-        $events = CrmSyncedEvent::whereIn('calendar_connection_id', $connections->pluck('id'))
-            ->whereBetween('start_at', [$startDate, $endDate])
+        // Get contacts for event creation
+        $customerBusinessIds = \App\Models\Order::whereHas('items.product.brand', fn ($q) => $q->where('business_id', $business->id))
+            ->pluck('business_id')
+            ->unique();
+
+        $contacts = Contact::whereIn('business_id', $customerBusinessIds)
+            ->with('business:id,name')
+            ->orderBy('first_name')
+            ->limit(200)
+            ->get();
+
+        // Get event types and colors for legend/forms
+        $eventTypes = CalendarEvent::TYPES;
+        $eventColors = CalendarEvent::TYPE_COLORS;
+
+        // Pass $business to view for route generation (Premium CRM uses seller.business.crm.* routes)
+        return view('seller.crm.calendar.index', compact(
+            'business',
+            'connections',
+            'teamMembers',
+            'contacts',
+            'eventTypes',
+            'eventColors'
+        ));
+    }
+
+    /**
+     * API: Get all events for date range (unified: internal + synced + bookings + tasks)
+     */
+    public function events(Request $request, Business $business)
+    {
+        $user = $request->user();
+
+        $validated = $request->validate([
+            'start' => 'required|date',
+            'end' => 'required|date|after:start',
+        ]);
+
+        $startDate = $validated['start'];
+        $endDate = $validated['end'];
+        $allEvents = collect();
+
+        // 1. Internal CalendarEvents
+        $internalEvents = CalendarEvent::forSellerBusiness($business->id)
+            ->inDateRange($startDate, $endDate)
+            ->with(['contact:id,first_name,last_name', 'assignee:id,first_name,last_name'])
             ->get()
             ->map(fn ($e) => [
-                'id' => $e->id,
+                'id' => 'event_'.$e->id,
                 'title' => $e->title,
                 'start' => $e->start_at->toIso8601String(),
                 'end' => $e->end_at?->toIso8601String(),
                 'allDay' => $e->all_day,
-                'color' => $e->connection->provider === 'google' ? '#4285f4' : '#0078d4',
+                'color' => $e->getColor(),
+                'classNames' => ['calendar-event-internal', 'event-type-'.$e->type],
                 'extendedProps' => [
+                    'source' => 'internal',
+                    'event_id' => $e->id,
+                    'type' => $e->type,
+                    'type_label' => $e->getTypeLabel(),
+                    'status' => $e->status,
                     'location' => $e->location,
                     'description' => $e->description,
-                    'attendees' => $e->attendees,
+                    'contact_id' => $e->contact_id,
+                    'contact_name' => $e->contact ? $e->contact->first_name.' '.$e->contact->last_name : null,
+                    'assigned_to' => $e->assigned_to,
+                    'assignee_name' => $e->assignee ? $e->assignee->first_name.' '.$e->assignee->last_name : null,
+                    'editable' => true,
                 ],
             ]);
+        $allEvents = $allEvents->merge($internalEvents);
 
-        // Get meeting bookings
-        $bookings = \App\Models\Crm\CrmMeetingBooking::whereHas('meetingLink', function ($q) use ($business, $user) {
+        // 2. Synced external events (Google/Outlook)
+        $connections = CrmCalendarConnection::where('business_id', $business->id)
+            ->where('user_id', $user->id)
+            ->where('sync_enabled', true)
+            ->pluck('id');
+
+        if ($connections->isNotEmpty()) {
+            $syncedEvents = CrmSyncedEvent::whereIn('calendar_connection_id', $connections)
+                ->whereBetween('start_at', [$startDate, $endDate])
+                ->with('connection:id,provider')
+                ->get()
+                ->map(fn ($e) => [
+                    'id' => 'synced_'.$e->id,
+                    'title' => $e->title,
+                    'start' => $e->start_at->toIso8601String(),
+                    'end' => $e->end_at?->toIso8601String(),
+                    'allDay' => $e->all_day,
+                    'color' => $e->connection->provider === 'google' ? '#4285f4' : '#0078d4',
+                    'classNames' => ['calendar-event-synced', 'provider-'.$e->connection->provider],
+                    'extendedProps' => [
+                        'source' => 'synced',
+                        'provider' => $e->connection->provider,
+                        'location' => $e->location,
+                        'description' => $e->description,
+                        'attendees' => $e->attendees,
+                        'external_link' => $e->external_link,
+                        'editable' => false,
+                    ],
+                ]);
+            $allEvents = $allEvents->merge($syncedEvents);
+        }
+
+        // 3. Meeting bookings
+        $bookings = CrmMeetingBooking::whereHas('meetingLink', function ($q) use ($business, $user) {
             $q->where('business_id', $business->id)
                 ->where('user_id', $user->id);
         })
             ->whereBetween('start_at', [$startDate, $endDate])
-            ->with(['meetingLink', 'contact'])
+            ->where('status', '!=', 'cancelled')
+            ->with(['meetingLink:id,name', 'contact:id,first_name,last_name'])
             ->get()
             ->map(fn ($b) => [
                 'id' => 'booking_'.$b->id,
-                'title' => $b->meetingLink->name.' - '.$b->booker_name,
+                'title' => ($b->meetingLink->name ?? 'Meeting').' - '.$b->booker_name,
                 'start' => $b->start_at->toIso8601String(),
                 'end' => $b->end_at->toIso8601String(),
                 'color' => '#10b981',
+                'classNames' => ['calendar-event-booking'],
                 'extendedProps' => [
-                    'type' => 'booking',
-                    'contact_id' => $b->contact_id,
+                    'source' => 'booking',
+                    'booking_id' => $b->id,
+                    'status' => $b->status,
+                    'booker_name' => $b->booker_name,
                     'booker_email' => $b->booker_email,
+                    'contact_id' => $b->contact_id,
+                    'contact_name' => $b->contact ? $b->contact->first_name.' '.$b->contact->last_name : null,
+                    'location' => $b->location,
+                    'editable' => false,
                 ],
             ]);
+        $allEvents = $allEvents->merge($bookings);
 
-        $allEvents = $events->merge($bookings);
+        // 4. CRM Tasks with due dates (shown as all-day markers)
+        $tasks = CrmTask::forSellerBusiness($business->id)
+            ->incomplete()
+            ->whereNotNull('due_at')
+            ->whereBetween('due_at', [$startDate, $endDate])
+            ->with(['contact:id,first_name,last_name', 'assignee:id,first_name,last_name'])
+            ->get()
+            ->map(fn ($t) => [
+                'id' => 'task_'.$t->id,
+                'title' => '📋 '.$t->title,
+                'start' => $t->due_at->toDateString(),
+                'allDay' => true,
+                'color' => $t->isOverdue() ? '#EF4444' : '#F59E0B',
+                'classNames' => ['calendar-event-task', $t->isOverdue() ? 'task-overdue' : ''],
+                'extendedProps' => [
+                    'source' => 'task',
+                    'task_id' => $t->id,
+                    'type' => $t->type,
+                    'priority' => $t->priority,
+                    'contact_id' => $t->contact_id,
+                    'contact_name' => $t->contact ? $t->contact->first_name.' '.$t->contact->last_name : null,
+                    'assigned_to' => $t->assigned_to,
+                    'assignee_name' => $t->assignee ? $t->assignee->first_name.' '.$t->assignee->last_name : null,
+                    'is_overdue' => $t->isOverdue(),
+                    'editable' => false,
+                ],
+            ]);
+        $allEvents = $allEvents->merge($tasks);
 
-        // Pass $business to view for route generation (Premium CRM uses seller.business.crm.* routes)
-        return view('seller.crm.calendar.index', compact('business', 'connections', 'allEvents'));
+        return response()->json($allEvents->values());
+    }
+
+    /**
+     * Store a new calendar event
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'title' => 'required|string|max:255',
+            'description' => 'nullable|string|max:5000',
+            'location' => 'nullable|string|max:255',
+            'start_at' => 'required|date',
+            'end_at' => 'nullable|date|after:start_at',
+            'all_day' => 'boolean',
+            'type' => 'required|string|in:'.implode(',', array_keys(CalendarEvent::TYPES)),
+            'contact_id' => 'nullable|exists:contacts,id',
+            'assigned_to' => 'nullable|exists:users,id',
+            'reminder_minutes' => 'nullable|integer|min:0',
+        ]);
+
+        // Security: verify contact belongs to a customer business
+        if (! empty($validated['contact_id'])) {
+            $customerBusinessIds = \App\Models\Order::whereHas('items.product.brand', fn ($q) => $q->where('business_id', $business->id))
+                ->pluck('business_id')
+                ->unique();
+
+            Contact::whereIn('business_id', $customerBusinessIds)
+                ->findOrFail($validated['contact_id']);
+        }
+
+        // Security: verify assignee belongs to business
+        if (! empty($validated['assigned_to'])) {
+            User::where('id', $validated['assigned_to'])
+                ->whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
+                ->firstOrFail();
+        }
+
+        $event = CalendarEvent::create([
+            'seller_business_id' => $business->id,
+            'created_by' => $request->user()->id,
+            'assigned_to' => $validated['assigned_to'] ?? $request->user()->id,
+            'title' => $validated['title'],
+            'description' => $validated['description'] ?? null,
+            'location' => $validated['location'] ?? null,
+            'start_at' => $validated['start_at'],
+            'end_at' => $validated['end_at'] ?? null,
+            'all_day' => $validated['all_day'] ?? false,
+            'type' => $validated['type'],
+            'status' => 'scheduled',
+            'contact_id' => $validated['contact_id'] ?? null,
+            'reminder_at' => isset($validated['reminder_minutes']) && $validated['reminder_minutes'] > 0
+                ? now()->parse($validated['start_at'])->subMinutes($validated['reminder_minutes'])
+                : null,
+        ]);
+
+        if ($request->wantsJson()) {
+            return response()->json([
+                'success' => true,
+                'event' => $event->load(['contact:id,first_name,last_name', 'assignee:id,first_name,last_name']),
+            ]);
+        }
+
+        return back()->with('success', 'Event created successfully.');
+    }
+
+    /**
+     * Update a calendar event
+     */
+    public function update(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'title' => 'sometimes|required|string|max:255',
+            'description' => 'nullable|string|max:5000',
+            'location' => 'nullable|string|max:255',
+            'start_at' => 'sometimes|required|date',
+            'end_at' => 'nullable|date|after:start_at',
+            'all_day' => 'boolean',
+            'type' => 'sometimes|required|string|in:'.implode(',', array_keys(CalendarEvent::TYPES)),
+            'status' => 'sometimes|required|string|in:scheduled,completed,cancelled',
+            'contact_id' => 'nullable|exists:contacts,id',
+            'assigned_to' => 'nullable|exists:users,id',
+            'reminder_minutes' => 'nullable|integer|min:0',
+        ]);
+
+        // Security checks for contact and assignee
+        if (isset($validated['contact_id']) && $validated['contact_id']) {
+            $customerBusinessIds = \App\Models\Order::whereHas('items.product.brand', fn ($q) => $q->where('business_id', $business->id))
+                ->pluck('business_id')
+                ->unique();
+
+            Contact::whereIn('business_id', $customerBusinessIds)
+                ->findOrFail($validated['contact_id']);
+        }
+
+        if (isset($validated['assigned_to']) && $validated['assigned_to']) {
+            User::where('id', $validated['assigned_to'])
+                ->whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
+                ->firstOrFail();
+        }
+
+        // Handle reminder
+        if (isset($validated['reminder_minutes'])) {
+            $validated['reminder_at'] = $validated['reminder_minutes'] > 0
+                ? now()->parse($validated['start_at'] ?? $event->start_at)->subMinutes($validated['reminder_minutes'])
+                : null;
+            $validated['reminder_sent'] = false;
+            unset($validated['reminder_minutes']);
+        }
+
+        $event->update($validated);
+
+        if ($request->wantsJson()) {
+            return response()->json([
+                'success' => true,
+                'event' => $event->fresh()->load(['contact:id,first_name,last_name', 'assignee:id,first_name,last_name']),
+            ]);
+        }
+
+        return back()->with('success', 'Event updated successfully.');
+    }
+
+    /**
+     * Quick reschedule via drag-and-drop
+     */
+    public function reschedule(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            return response()->json(['error' => 'Unauthorized'], 403);
+        }
+
+        $validated = $request->validate([
+            'start_at' => 'required|date',
+            'end_at' => 'nullable|date|after:start_at',
+            'all_day' => 'boolean',
+        ]);
+
+        $event->reschedule(
+            $validated['start_at'],
+            $validated['end_at'] ?? null,
+            $request->user()
+        );
+
+        if (isset($validated['all_day'])) {
+            $event->update(['all_day' => $validated['all_day']]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'event' => $event->fresh(),
+        ]);
+    }
+
+    /**
+     * Mark event as complete
+     */
+    public function complete(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $event->markComplete($request->user());
+
+        if ($request->wantsJson()) {
+            return response()->json(['success' => true, 'event' => $event->fresh()]);
+        }
+
+        return back()->with('success', 'Event marked as complete.');
+    }
+
+    /**
+     * Cancel an event
+     */
+    public function cancel(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $event->cancel($request->user());
+
+        if ($request->wantsJson()) {
+            return response()->json(['success' => true, 'event' => $event->fresh()]);
+        }
+
+        return back()->with('success', 'Event cancelled.');
+    }
+
+    /**
+     * Delete an event
+     */
+    public function destroy(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $event->delete();
+
+        if ($request->wantsJson()) {
+            return response()->json(['success' => true]);
+        }
+
+        return back()->with('success', 'Event deleted.');
+    }
+
+    /**
+     * Get single event details (for modal)
+     */
+    public function show(Request $request, Business $business, CalendarEvent $event)
+    {
+        if ($event->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $event->load([
+            'contact:id,first_name,last_name,email,phone',
+            'business:id,name',
+            'assignee:id,first_name,last_name,email',
+            'creator:id,first_name,last_name',
+        ]);
+
+        return response()->json($event);
     }
 
     /**
@@ -104,7 +459,7 @@ class CrmCalendarController extends Controller
 
         $params = http_build_query([
             'client_id' => config('services.google.client_id'),
-            'redirect_uri' => route('seller.crm.calendar.callback'),
+            'redirect_uri' => route('seller.business.crm.calendar.callback', $business),
             'response_type' => 'code',
             'scope' => 'https://www.googleapis.com/auth/calendar https://www.googleapis.com/auth/calendar.events',
             'access_type' => 'offline',
@@ -128,7 +483,7 @@ class CrmCalendarController extends Controller
 
         $params = http_build_query([
             'client_id' => config('services.microsoft.client_id'),
-            'redirect_uri' => route('seller.crm.calendar.callback'),
+            'redirect_uri' => route('seller.business.crm.calendar.callback', $business),
             'response_type' => 'code',
             'scope' => 'offline_access Calendars.ReadWrite',
             'state' => $state,
@@ -140,17 +495,17 @@ class CrmCalendarController extends Controller
     /**
      * OAuth callback
      */
-    public function callback(Request $request)
+    public function callback(Request $request, Business $business)
     {
         if ($request->has('error')) {
-            return redirect()->route('seller.crm.calendar.connections')
+            return redirect()->route('seller.business.crm.calendar.connections', $business)
                 ->withErrors(['error' => 'Authorization failed: '.$request->input('error_description')]);
         }
 
         try {
             $state = decrypt($request->input('state'));
         } catch (\Exception $e) {
-            return redirect()->route('seller.crm.calendar.connections')
+            return redirect()->route('seller.business.crm.calendar.connections', $business)
                 ->withErrors(['error' => 'Invalid state parameter.']);
         }
 
@@ -161,7 +516,7 @@ class CrmCalendarController extends Controller
         $tokens = $this->calendarService->exchangeCodeForTokens($provider, $code);
 
         if (! $tokens) {
-            return redirect()->route('seller.crm.calendar.connections')
+            return redirect()->route('seller.business.crm.calendar.connections', $business)
                 ->withErrors(['error' => 'Failed to obtain access token.']);
         }
 
@@ -189,7 +544,7 @@ class CrmCalendarController extends Controller
         // Queue initial sync
         SyncCalendarJob::dispatch($state['user_id'], $provider);
 
-        return redirect()->route('seller.crm.calendar.connections')
+        return redirect()->route('seller.business.crm.calendar.connections', $business)
             ->with('success', ucfirst($provider).' Calendar connected successfully.');
     }
 
@@ -238,34 +593,4 @@ class CrmCalendarController extends Controller
 
         return back()->with('success', 'Calendar sync started. Events will appear shortly.');
     }
-
-    /**
-     * API: Get events for date range (for calendar JS)
-     */
-    public function events(Request $request, Business $business)
-    {
-        $user = $request->user();
-
-        $validated = $request->validate([
-            'start' => 'required|date',
-            'end' => 'required|date|after:start',
-        ]);
-
-        $connections = CrmCalendarConnection::where('business_id', $business->id)
-            ->where('user_id', $user->id)
-            ->pluck('id');
-
-        $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_at->toIso8601String(),
-                'end' => $e->end_at?->toIso8601String(),
-                'allDay' => $e->all_day,
-            ]);
-
-        return response()->json($events);
-    }
 }

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

@@ -5,6 +5,7 @@ namespace App\Http\Controllers\Seller\Crm;
 use App\Http\Controllers\Controller;
 use App\Models\Business;
 use App\Models\Crm\CrmDeal;
+use App\Models\Crm\CrmPipeline;
 use App\Models\Crm\CrmRepMetric;
 use App\Models\Crm\CrmSlaTimer;
 use App\Models\Crm\CrmThread;
@@ -32,6 +33,9 @@ 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);
     }
 
@@ -40,13 +44,26 @@ class CrmDashboardController extends Controller
      */
     public function sales(Request $request, Business $business)
     {
+        // Get the default pipeline for stage name mapping
+        $defaultPipeline = CrmPipeline::where('business_id', $business->id)
+            ->where('is_default', true)
+            ->first();
 
-        // Pipeline summary
+        $stageMap = collect($defaultPipeline?->stages ?? [])->mapWithKeys(function ($stage, $index) {
+            return [$index => $stage['name'] ?? "Stage {$index}"];
+        })->all();
+
+        // Pipeline summary - group by stage_id (index into pipeline stages JSON array)
         $pipelineSummary = CrmDeal::forBusiness($business->id)
             ->open()
-            ->selectRaw('stage, count(*) as count, sum(value) as total_value, sum(weighted_value) as weighted_value')
-            ->groupBy('stage')
-            ->get();
+            ->selectRaw('stage_id, count(*) as count, sum(value) as total_value, sum(weighted_value) as weighted_value')
+            ->groupBy('stage_id')
+            ->get()
+            ->map(function ($item) use ($stageMap) {
+                $item->stage_name = $stageMap[$item->stage_id] ?? "Stage {$item->stage_id}";
+
+                return $item;
+            });
 
         // Won/Lost this month
         $monthlyStats = [
@@ -83,7 +100,8 @@ class CrmDashboardController extends Controller
             'monthlyStats',
             'closingThisMonth',
             'atRiskDeals',
-            'leaderboard'
+            'leaderboard',
+            'business'
         ));
     }
 
@@ -123,7 +141,8 @@ class CrmDashboardController extends Controller
             'slaMetrics',
             'repMetrics',
             'threadDistribution',
-            'dealDistribution'
+            'dealDistribution',
+            'business'
         ));
     }
 
@@ -163,19 +182,33 @@ class CrmDashboardController extends Controller
             ->with('thread.contact')
             ->get();
 
-        // Quick stats
+        // Quick stats - consolidated into efficient queries
+        $threadStats = CrmThread::forBusiness($business->id)
+            ->selectRaw("
+                SUM(CASE WHEN status = 'open' THEN 1 ELSE 0 END) as open_threads,
+                SUM(CASE WHEN is_read = false AND status = 'open' THEN 1 ELSE 0 END) as unread_threads
+            ")
+            ->first();
+
+        $dealStats = CrmDeal::forBusiness($business->id)
+            ->selectRaw("
+                SUM(CASE WHEN status = 'open' THEN 1 ELSE 0 END) as open_deals,
+                SUM(CASE WHEN status = 'open' AND owner_id = ? THEN 1 ELSE 0 END) as my_deals,
+                SUM(CASE WHEN status = 'open' THEN value ELSE 0 END) as pipeline_value,
+                SUM(CASE WHEN status = 'open' THEN weighted_value ELSE 0 END) as weighted_pipeline,
+                SUM(CASE WHEN status = 'won' AND EXTRACT(MONTH FROM actual_close_date) = ? AND EXTRACT(YEAR FROM actual_close_date) = ? THEN value ELSE 0 END) as won_this_month
+            ", [$user->id, now()->month, now()->year])
+            ->first();
+
         $stats = [
-            'open_threads' => CrmThread::forBusiness($business->id)->open()->count(),
+            'open_threads' => $threadStats->open_threads ?? 0,
             'my_threads' => $myThreads->count(),
-            'unread_threads' => CrmThread::forBusiness($business->id)->unread()->count(),
-            'open_deals' => CrmDeal::forBusiness($business->id)->open()->count(),
-            'my_deals' => CrmDeal::forBusiness($business->id)->ownedBy($user->id)->open()->count(),
-            'pipeline_value' => CrmDeal::forBusiness($business->id)->open()->sum('value'),
-            'weighted_pipeline' => CrmDeal::forBusiness($business->id)->open()->sum('weighted_value'),
-            'won_this_month' => CrmDeal::forBusiness($business->id)
-                ->won()
-                ->whereMonth('actual_close_date', now()->month)
-                ->sum('value'),
+            'unread_threads' => $threadStats->unread_threads ?? 0,
+            'open_deals' => $dealStats->open_deals ?? 0,
+            'my_deals' => $dealStats->my_deals ?? 0,
+            'pipeline_value' => $dealStats->pipeline_value ?? 0,
+            'weighted_pipeline' => $dealStats->weighted_pipeline ?? 0,
+            'won_this_month' => $dealStats->won_this_month ?? 0,
             'sla_compliance' => $this->slaService->getMetrics($business->id, 30)['compliance_rate'] ?? 100,
         ];
 

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

@@ -28,7 +28,7 @@ class CrmSettingsController extends Controller
             'tags' => CrmTag::where('business_id', $business->id)->count(),
         ];
 
-        return view('seller.crm.settings.index', compact('stats'));
+        return view('seller.crm.settings.index', compact('stats', 'business'));
     }
 
     // ================== CHANNELS ==================
@@ -44,17 +44,17 @@ class CrmSettingsController extends Controller
             ->get()
             ->groupBy('type');
 
-        return view('seller.crm.settings.channels.index', compact('channels'));
+        return view('seller.crm.settings.channels.index', compact('channels', 'business'));
     }
 
     /**
      * Create channel form
      */
-    public function createChannel(Request $request)
+    public function createChannel(Request $request, Business $business)
     {
         $types = CrmChannel::TYPES;
 
-        return view('seller.crm.settings.channels.create', compact('types'));
+        return view('seller.crm.settings.channels.create', compact('types', 'business'));
     }
 
     /**
@@ -86,7 +86,7 @@ class CrmSettingsController extends Controller
             'is_default' => $validated['is_default'] ?? false,
         ]);
 
-        return redirect()->route('seller.crm.settings.channels')
+        return redirect()->route('seller.business.crm.settings.channels', $business)
             ->with('success', 'Channel created successfully.');
     }
 
@@ -102,7 +102,7 @@ class CrmSettingsController extends Controller
 
         $types = CrmChannel::TYPES;
 
-        return view('seller.crm.settings.channels.edit', compact('channel', 'types'));
+        return view('seller.crm.settings.channels.edit', compact('channel', 'types', 'business'));
     }
 
     /**
@@ -132,7 +132,7 @@ class CrmSettingsController extends Controller
 
         $channel->update($validated);
 
-        return redirect()->route('seller.crm.settings.channels')
+        return redirect()->route('seller.business.crm.settings.channels', $business)
             ->with('success', 'Channel updated.');
     }
 
@@ -164,15 +164,15 @@ class CrmSettingsController extends Controller
             ->orderBy('name')
             ->get();
 
-        return view('seller.crm.settings.pipelines.index', compact('pipelines'));
+        return view('seller.crm.settings.pipelines.index', compact('pipelines', 'business'));
     }
 
     /**
      * Create pipeline form
      */
-    public function createPipeline()
+    public function createPipeline(Request $request, Business $business)
     {
-        return view('seller.crm.settings.pipelines.create');
+        return view('seller.crm.settings.pipelines.create', compact('business'));
     }
 
     /**
@@ -206,7 +206,7 @@ class CrmSettingsController extends Controller
             'is_default' => $validated['is_default'] ?? false,
         ]);
 
-        return redirect()->route('seller.crm.settings.pipelines')
+        return redirect()->route('seller.business.crm.settings.pipelines', $business)
             ->with('success', 'Pipeline created.');
     }
 
@@ -220,7 +220,7 @@ class CrmSettingsController extends Controller
             abort(404);
         }
 
-        return view('seller.crm.settings.pipelines.edit', compact('pipeline'));
+        return view('seller.crm.settings.pipelines.edit', compact('pipeline', 'business'));
     }
 
     /**
@@ -253,7 +253,7 @@ class CrmSettingsController extends Controller
 
         $pipeline->update($validated);
 
-        return redirect()->route('seller.crm.settings.pipelines')
+        return redirect()->route('seller.business.crm.settings.pipelines', $business)
             ->with('success', 'Pipeline updated.');
     }
 
@@ -288,15 +288,15 @@ class CrmSettingsController extends Controller
             ->orderBy('priority')
             ->get();
 
-        return view('seller.crm.settings.sla.index', compact('policies'));
+        return view('seller.crm.settings.sla.index', compact('policies', 'business'));
     }
 
     /**
      * Create SLA policy form
      */
-    public function createSlaPolicy()
+    public function createSlaPolicy(Request $request, Business $business)
     {
-        return view('seller.crm.settings.sla.create');
+        return view('seller.crm.settings.sla.create', compact('business'));
     }
 
     /**
@@ -330,7 +330,7 @@ class CrmSettingsController extends Controller
             'is_active' => $validated['is_active'] ?? true,
         ]);
 
-        return redirect()->route('seller.crm.settings.sla')
+        return redirect()->route('seller.business.crm.settings.sla', $business)
             ->with('success', 'SLA policy created.');
     }
 
@@ -344,7 +344,7 @@ class CrmSettingsController extends Controller
             abort(404);
         }
 
-        return view('seller.crm.settings.sla.edit', compact('policy'));
+        return view('seller.crm.settings.sla.edit', compact('policy', 'business'));
     }
 
     /**
@@ -371,7 +371,7 @@ class CrmSettingsController extends Controller
 
         $policy->update($validated);
 
-        return redirect()->route('seller.crm.settings.sla')
+        return redirect()->route('seller.business.crm.settings.sla', $business)
             ->with('success', 'SLA policy updated.');
     }
 
@@ -403,7 +403,7 @@ class CrmSettingsController extends Controller
             ->orderBy('name')
             ->get();
 
-        return view('seller.crm.settings.tags.index', compact('tags'));
+        return view('seller.crm.settings.tags.index', compact('tags', 'business'));
     }
 
     /**
@@ -478,7 +478,7 @@ class CrmSettingsController extends Controller
             ->get()
             ->groupBy('category');
 
-        return view('seller.crm.settings.templates.index', compact('templates'));
+        return view('seller.crm.settings.templates.index', compact('templates', 'business'));
     }
 
     /**
@@ -489,7 +489,7 @@ class CrmSettingsController extends Controller
         $categories = CrmMessageTemplate::CATEGORIES;
         $channels = CrmChannel::TYPES;
 
-        return view('seller.crm.settings.templates.create', compact('categories', 'channels'));
+        return view('seller.crm.settings.templates.create', compact('categories', 'channels', 'business'));
     }
 
     /**
@@ -519,7 +519,7 @@ class CrmSettingsController extends Controller
             'is_active' => true,
         ]);
 
-        return redirect()->route('seller.crm.settings.templates')
+        return redirect()->route('seller.business.crm.settings.templates', $business)
             ->with('success', 'Template created.');
     }
 
@@ -536,7 +536,7 @@ class CrmSettingsController extends Controller
         $categories = CrmMessageTemplate::CATEGORIES;
         $channels = CrmChannel::TYPES;
 
-        return view('seller.crm.settings.templates.edit', compact('template', 'categories', 'channels'));
+        return view('seller.crm.settings.templates.edit', compact('template', 'categories', 'channels', 'business'));
     }
 
     /**
@@ -560,7 +560,7 @@ class CrmSettingsController extends Controller
 
         $template->update($validated);
 
-        return redirect()->route('seller.crm.settings.templates')
+        return redirect()->route('seller.business.crm.settings.templates', $business)
             ->with('success', 'Template updated.');
     }
 
@@ -592,7 +592,7 @@ class CrmSettingsController extends Controller
             ->orderBy('name')
             ->get();
 
-        return view('seller.crm.settings.roles.index', compact('roles'));
+        return view('seller.crm.settings.roles.index', compact('roles', 'business'));
     }
 
     /**

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

@@ -31,10 +31,10 @@ class DealController extends Controller
             ?? CrmPipeline::forBusiness($business->id)->default()->first()
             ?? CrmPipeline::createDefault($business->id);
 
-        // Get deals grouped by stage
+        // Build base query for deals
         $dealsQuery = CrmDeal::forBusiness($business->id)
             ->where('pipeline_id', $pipeline->id)
-            ->with(['contact', 'account', 'owner']);
+            ->with(['contact:id,first_name,last_name,email', 'account:id,name', 'owner:id,first_name,last_name,email']);
 
         // Filters
         if ($request->filled('owner_id')) {
@@ -52,26 +52,50 @@ class DealController extends Controller
             $dealsQuery->open();
         }
 
-        $deals = $dealsQuery->get()->groupBy('stage');
+        // Get deals grouped by stage using database grouping for efficiency
+        // Limit to reasonable number per stage for board view
+        $stages = $pipeline->stages ?? [];
+        $deals = collect();
+        foreach ($stages as $stage) {
+            $stageDeals = (clone $dealsQuery)
+                ->where('stage', $stage['name'] ?? $stage)
+                ->orderByDesc('value')
+                ->limit(50)
+                ->get();
+            $deals[$stage['name'] ?? $stage] = $stageDeals;
+        }
 
-        // Get pipelines for selector
-        $pipelines = CrmPipeline::forBusiness($business->id)->active()->get();
+        // Get pipelines for selector (limited fields)
+        $pipelines = CrmPipeline::forBusiness($business->id)
+            ->active()
+            ->select('id', 'name', 'stages', 'is_default')
+            ->get();
 
-        // Get team members
-        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
+        // Get team members (limited fields)
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
+            ->select('id', 'first_name', 'last_name', 'email')
+            ->get();
+
+        // Calculate stats with single efficient query using selectRaw
+        $statsResult = CrmDeal::forBusiness($business->id)
+            ->open()
+            ->selectRaw('SUM(value) as total_value, SUM(weighted_value) as weighted_value, COUNT(*) as deals_count')
+            ->first();
+
+        $wonThisMonth = CrmDeal::forBusiness($business->id)
+            ->won()
+            ->whereMonth('actual_close_date', now()->month)
+            ->whereYear('actual_close_date', now()->year)
+            ->sum('value');
 
-        // Calculate stats
         $stats = [
-            'total_value' => CrmDeal::forBusiness($business->id)->open()->sum('value'),
-            'weighted_value' => CrmDeal::forBusiness($business->id)->open()->sum('weighted_value'),
-            'deals_count' => CrmDeal::forBusiness($business->id)->open()->count(),
-            'won_this_month' => CrmDeal::forBusiness($business->id)
-                ->won()
-                ->whereMonth('actual_close_date', now()->month)
-                ->sum('value'),
+            'total_value' => $statsResult->total_value ?? 0,
+            'weighted_value' => $statsResult->weighted_value ?? 0,
+            'deals_count' => $statsResult->deals_count ?? 0,
+            'won_this_month' => $wonThisMonth,
         ];
 
-        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'));
     }
 
     /**
@@ -79,15 +103,36 @@ class DealController extends Controller
      */
     public function create(Request $request, Business $business)
     {
-        $pipelines = CrmPipeline::forBusiness($business->id)->active()->get();
-        $contacts = Contact::where('business_id', $business->id)->get();
+        $pipelines = CrmPipeline::forBusiness($business->id)
+            ->active()
+            ->select('id', 'name', 'stages', 'is_default')
+            ->get();
+
+        // Limit contacts for dropdown - most recent 100
+        $contacts = Contact::where('business_id', $business->id)
+            ->select('id', 'first_name', 'last_name', 'email')
+            ->orderByDesc('updated_at')
+            ->limit(100)
+            ->get();
+
+        // Limit accounts for dropdown - most recent 100
         $accounts = Business::whereHas('ordersAsCustomer', function ($q) use ($business) {
             $q->whereHas('items.product.brand', fn ($b) => $b->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();
+        })
+            ->select('id', 'name')
+            ->orderByDesc('updated_at')
+            ->limit(100)
+            ->get();
 
-        return view('seller.crm.deals.create', compact('pipelines', 'contacts', 'accounts', 'teamMembers', 'brands'));
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))
+            ->select('id', 'first_name', 'last_name', 'email')
+            ->get();
+
+        $brands = Brand::where('business_id', $business->id)
+            ->select('id', 'name')
+            ->get();
+
+        return view('seller.crm.deals.create', compact('pipelines', 'contacts', 'accounts', 'teamMembers', 'brands', 'business'));
     }
 
     /**
@@ -155,7 +200,7 @@ class DealController extends Controller
             'status' => CrmDeal::STATUS_OPEN,
         ]);
 
-        return redirect()->route('seller.crm.deals.show', $deal)
+        return redirect()->route('seller.business.crm.deals.show', [$business, $deal])
             ->with('success', 'Deal created successfully.');
     }
 
@@ -191,7 +236,7 @@ class DealController extends Controller
             $deal->refresh();
         }
 
-        return view('seller.crm.deals.show', compact('deal', 'suggestions'));
+        return view('seller.crm.deals.show', compact('deal', 'suggestions', 'business'));
     }
 
     /**
@@ -328,7 +373,7 @@ class DealController extends Controller
 
         $deal->delete();
 
-        return redirect()->route('seller.crm.deals.index')
+        return redirect()->route('seller.business.crm.deals.index', $business)
             ->with('success', 'Deal deleted.');
     }
 }

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

@@ -32,24 +32,33 @@ class InvoiceController extends Controller
 
         if ($request->filled('search')) {
             $query->where(function ($q) use ($request) {
-                $q->where('invoice_number', 'like', "%{$request->search}%")
-                    ->orWhere('title', 'like', "%{$request->search}%");
+                $q->where('invoice_number', 'ILIKE', "%{$request->search}%")
+                    ->orWhere('title', 'ILIKE', "%{$request->search}%");
             });
         }
 
         $invoices = $query->orderByDesc('created_at')->paginate(25);
 
-        // Stats
+        // Stats - single efficient query with conditional aggregation
+        $invoiceStats = CrmInvoice::forBusiness($business->id)
+            ->selectRaw("
+                SUM(CASE WHEN status IN ('sent', 'viewed', 'partial') THEN amount_due ELSE 0 END) as outstanding,
+                SUM(CASE WHEN status IN ('sent', 'viewed', 'partial') AND due_date < CURRENT_DATE THEN amount_due ELSE 0 END) as overdue
+            ")
+            ->first();
+
+        $paidThisMonth = CrmInvoicePayment::whereHas('invoice', fn ($q) => $q->where('business_id', $business->id))
+            ->whereMonth('payment_date', now()->month)
+            ->whereYear('payment_date', now()->year)
+            ->sum('amount');
+
         $stats = [
-            'outstanding' => CrmInvoice::forBusiness($business->id)->outstanding()->sum('amount_due'),
-            'overdue' => CrmInvoice::forBusiness($business->id)->overdue()->sum('amount_due'),
-            'paid_this_month' => CrmInvoicePayment::whereHas('invoice', fn ($q) => $q->where('business_id', $business->id))
-                ->whereMonth('payment_date', now()->month)
-                ->whereYear('payment_date', now()->year)
-                ->sum('amount'),
+            'outstanding' => $invoiceStats->outstanding ?? 0,
+            'overdue' => $invoiceStats->overdue ?? 0,
+            'paid_this_month' => $paidThisMonth,
         ];
 
-        return view('seller.crm.invoices.index', compact('invoices', 'stats'));
+        return view('seller.crm.invoices.index', compact('invoices', 'stats', 'business'));
     }
 
     /**
@@ -63,7 +72,7 @@ class InvoiceController extends Controller
 
         $invoice->load(['contact', 'account', 'quote', 'creator', 'items.product', 'payments']);
 
-        return view('seller.crm.invoices.show', compact('invoice'));
+        return view('seller.crm.invoices.show', compact('invoice', 'business'));
     }
 
     /**
@@ -71,13 +80,23 @@ class InvoiceController extends Controller
      */
     public function create(Request $request, Business $business)
     {
-        $contacts = \App\Models\Contact::where('business_id', $business->id)->get();
+        // Limit contacts for dropdown - most recent 100
+        $contacts = \App\Models\Contact::where('business_id', $business->id)
+            ->select('id', 'first_name', 'last_name', 'email', 'company_name')
+            ->orderByDesc('updated_at')
+            ->limit(100)
+            ->get();
+
+        // Limit quotes to accepted without invoices
         $quotes = CrmQuote::forBusiness($business->id)
             ->where('status', CrmQuote::STATUS_ACCEPTED)
             ->whereDoesntHave('invoice')
+            ->select('id', 'quote_number', 'title', 'total', 'contact_id')
+            ->with('contact:id,first_name,last_name')
+            ->limit(50)
             ->get();
 
-        return view('seller.crm.invoices.create', compact('contacts', 'quotes'));
+        return view('seller.crm.invoices.create', compact('contacts', 'quotes', 'business'));
     }
 
     /**
@@ -144,7 +163,7 @@ class InvoiceController extends Controller
 
         $invoice->calculateTotals();
 
-        return redirect()->route('seller.crm.invoices.show', $invoice)
+        return redirect()->route('seller.business.crm.invoices.show', [$business, $invoice])
             ->with('success', 'Invoice created successfully.');
     }
 
@@ -259,7 +278,7 @@ class InvoiceController extends Controller
 
         $invoice->delete();
 
-        return redirect()->route('seller.crm.invoices.index')
+        return redirect()->route('seller.business.crm.invoices.index', $business)
             ->with('success', 'Invoice deleted.');
     }
 }

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

@@ -0,0 +1,158 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Crm;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Crm\CrmLead;
+use Illuminate\Http\Request;
+
+class LeadController extends Controller
+{
+    /**
+     * Display leads listing
+     */
+    public function index(Request $request, Business $business)
+    {
+        $query = CrmLead::forSeller($business)
+            ->with('assignee')
+            ->notConverted();
+
+        // Search filter
+        if ($request->filled('q')) {
+            $search = $request->q;
+            $query->where(function ($q) use ($search) {
+                $q->where('company_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('contact_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('contact_email', 'ILIKE', "%{$search}%");
+            });
+        }
+
+        // Status filter
+        if ($request->filled('status') && $request->status !== 'all') {
+            $query->where('status', $request->status);
+        }
+
+        $leads = $query->latest()->paginate(25);
+
+        return view('seller.crm.leads.index', compact('business', 'leads'));
+    }
+
+    /**
+     * Show create lead form
+     */
+    public function create(Request $request, Business $business)
+    {
+        return view('seller.crm.leads.create', compact('business'));
+    }
+
+    /**
+     * Store a new lead
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'company_name' => 'required|string|max:255',
+            'dba_name' => 'nullable|string|max:255',
+            'license_number' => 'nullable|string|max:100',
+            'contact_name' => 'required|string|max:255',
+            'contact_email' => 'nullable|email|max:255',
+            'contact_phone' => 'nullable|string|max:50',
+            'contact_title' => 'nullable|string|max:100',
+            'city' => 'nullable|string|max:100',
+            'state' => 'nullable|string|max:50',
+            'address' => 'nullable|string|max:255',
+            'zip_code' => 'nullable|string|max:20',
+            'source' => 'nullable|string|in:'.implode(',', array_keys(CrmLead::SOURCES)),
+            'notes' => 'nullable|string|max:5000',
+        ]);
+
+        $validated['seller_business_id'] = $business->id;
+        $validated['status'] = 'new';
+
+        $lead = CrmLead::create($validated);
+
+        return redirect()
+            ->route('seller.business.crm.leads.show', [$business->slug, $lead->hashid])
+            ->with('success', 'Lead created successfully.');
+    }
+
+    /**
+     * Show lead details
+     */
+    public function show(Request $request, Business $business, CrmLead $lead)
+    {
+        // Ensure lead belongs to this seller
+        if ($lead->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $lead->load('assignee');
+
+        return view('seller.crm.leads.show', compact('business', 'lead'));
+    }
+
+    /**
+     * Show edit lead form
+     */
+    public function edit(Request $request, Business $business, CrmLead $lead)
+    {
+        // Ensure lead belongs to this seller
+        if ($lead->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        return view('seller.crm.leads.edit', compact('business', 'lead'));
+    }
+
+    /**
+     * Update a lead
+     */
+    public function update(Request $request, Business $business, CrmLead $lead)
+    {
+        // Ensure lead belongs to this seller
+        if ($lead->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'company_name' => 'required|string|max:255',
+            'dba_name' => 'nullable|string|max:255',
+            'license_number' => 'nullable|string|max:100',
+            'contact_name' => 'required|string|max:255',
+            'contact_email' => 'nullable|email|max:255',
+            'contact_phone' => 'nullable|string|max:50',
+            'contact_title' => 'nullable|string|max:100',
+            'city' => 'nullable|string|max:100',
+            'state' => 'nullable|string|max:50',
+            'address' => 'nullable|string|max:255',
+            'zip_code' => 'nullable|string|max:20',
+            'source' => 'nullable|string|in:'.implode(',', array_keys(CrmLead::SOURCES)),
+            'status' => 'nullable|string|in:'.implode(',', array_keys(CrmLead::STATUSES)),
+            'notes' => 'nullable|string|max:5000',
+        ]);
+
+        $lead->update($validated);
+
+        return redirect()
+            ->route('seller.business.crm.leads.show', [$business->slug, $lead->hashid])
+            ->with('success', 'Lead updated successfully.');
+    }
+
+    /**
+     * Delete a lead
+     */
+    public function destroy(Request $request, Business $business, CrmLead $lead)
+    {
+        // Ensure lead belongs to this seller
+        if ($lead->seller_business_id !== $business->id) {
+            abort(404);
+        }
+
+        $lead->delete();
+
+        return redirect()
+            ->route('seller.business.crm.leads.index', $business->slug)
+            ->with('success', 'Lead deleted.');
+    }
+}

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

@@ -28,15 +28,15 @@ class MeetingLinkController extends Controller
             ->orderByDesc('created_at')
             ->get();
 
-        return view('seller.crm.meetings.links.index', compact('meetingLinks'));
+        return view('seller.crm.meetings.links.index', compact('meetingLinks', 'business'));
     }
 
     /**
      * Create meeting link form
      */
-    public function create()
+    public function create(Request $request, Business $business)
     {
-        return view('seller.crm.meetings.links.create');
+        return view('seller.crm.meetings.links.create', compact('business'));
     }
 
     /**
@@ -81,7 +81,7 @@ class MeetingLinkController extends Controller
             'is_active' => $validated['is_active'] ?? true,
         ]);
 
-        return redirect()->route('seller.crm.meetings.links.show', $meetingLink)
+        return redirect()->route('seller.business.crm.meetings.links.show', [$business, $meetingLink])
             ->with('success', 'Meeting link created. Share the booking URL with contacts.');
     }
 
@@ -96,7 +96,7 @@ class MeetingLinkController extends Controller
 
         $meetingLink->load(['bookings' => fn ($q) => $q->upcoming()->with('contact')]);
 
-        return view('seller.crm.meetings.links.show', compact('meetingLink'));
+        return view('seller.crm.meetings.links.show', compact('meetingLink', 'business'));
     }
 
     /**
@@ -108,7 +108,7 @@ class MeetingLinkController extends Controller
             abort(404);
         }
 
-        return view('seller.crm.meetings.links.edit', compact('meetingLink'));
+        return view('seller.crm.meetings.links.edit', compact('meetingLink', 'business'));
     }
 
     /**
@@ -136,7 +136,7 @@ class MeetingLinkController extends Controller
 
         $meetingLink->update($validated);
 
-        return redirect()->route('seller.crm.meetings.links.show', $meetingLink)
+        return redirect()->route('seller.business.crm.meetings.links.show', [$business, $meetingLink])
             ->with('success', 'Meeting link updated.');
     }
 
@@ -165,7 +165,7 @@ class MeetingLinkController extends Controller
 
         $meetingLink->delete();
 
-        return redirect()->route('seller.crm.meetings.links.index')
+        return redirect()->route('seller.business.crm.meetings.links.index', $business)
             ->with('success', 'Meeting link deleted.');
     }
 
@@ -252,7 +252,7 @@ class MeetingLinkController extends Controller
             ->orderBy('start_time')
             ->paginate(25);
 
-        return view('seller.crm.meetings.bookings.index', compact('bookings'));
+        return view('seller.crm.meetings.bookings.index', compact('bookings', 'business'));
     }
 
     /**

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

@@ -3,13 +3,21 @@
 namespace App\Http\Controllers\Seller\Crm;
 
 use App\Http\Controllers\Controller;
+use App\Mail\QuoteMail;
+use App\Models\Activity;
 use App\Models\Business;
 use App\Models\Contact;
 use App\Models\Crm\CrmDeal;
 use App\Models\Crm\CrmQuote;
 use App\Models\Crm\CrmQuoteItem;
+use App\Models\Order;
+use App\Models\OrderItem;
 use App\Models\Product;
+use App\Services\Accounting\ArService;
+use Barryvdh\DomPDF\Facade\Pdf;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Mail;
+use Illuminate\Support\Facades\Storage;
 
 class QuoteController extends Controller
 {
@@ -36,7 +44,7 @@ class QuoteController extends Controller
 
         $quotes = $query->orderByDesc('created_at')->paginate(25);
 
-        return view('seller.crm.quotes.index', compact('quotes'));
+        return view('seller.crm.quotes.index', compact('quotes', 'business'));
     }
 
     /**
@@ -44,21 +52,24 @@ class QuoteController extends Controller
      */
     public function create(Request $request, Business $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));
-        })->get();
-        $deals = CrmDeal::forBusiness($business->id)->open()->get();
-        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
-            ->where('is_active', true)
+        // Get buyer businesses that have contacts (potential and existing customers)
+        // Contacts are loaded dynamically via /search/contacts?customer_id={account_id}
+        // Include locations for delivery address selection
+        $accounts = Business::where('type', 'buyer')
+            ->whereHas('contacts')
+            ->with('locations:id,business_id,name,is_primary')
+            ->orderBy('name')
+            ->select(['id', 'name', 'slug'])
             ->get();
+        $deals = CrmDeal::forBusiness($business->id)->open()->get();
+        // Products are loaded via AJAX search (/search/products) for better performance
 
         // Pre-fill from deal if provided
         $deal = $request->filled('deal_id')
             ? CrmDeal::forBusiness($business->id)->find($request->deal_id)
             : null;
 
-        return view('seller.crm.quotes.create', compact('contacts', 'accounts', 'deals', 'products', 'deal'));
+        return view('seller.crm.quotes.create', compact('accounts', 'deals', 'deal', 'business'));
     }
 
     /**
@@ -86,10 +97,13 @@ class QuoteController extends Controller
             'items.*.discount_percent' => 'nullable|numeric|min:0|max:100',
         ]);
 
-        // SECURITY: Verify contact belongs to business
-        Contact::where('id', $validated['contact_id'])
-            ->where('business_id', $business->id)
-            ->firstOrFail();
+        // SECURITY: Verify contact belongs to the selected account (customer business)
+        // Contacts are associated with buyer businesses, not the seller
+        if (! empty($validated['account_id'])) {
+            Contact::where('id', $validated['contact_id'])
+                ->where('business_id', $validated['account_id'])
+                ->firstOrFail();
+        }
 
         // SECURITY: Verify deal belongs to business if provided
         if (! empty($validated['deal_id'])) {
@@ -135,7 +149,7 @@ class QuoteController extends Controller
 
         $quote->calculateTotals();
 
-        return redirect()->route('seller.crm.quotes.show', $quote)
+        return redirect()->route('seller.business.crm.quotes.show', [$business, $quote])
             ->with('success', 'Quote created successfully.');
     }
 
@@ -150,7 +164,7 @@ class QuoteController extends Controller
 
         $quote->load(['contact', 'account', 'deal', 'creator', 'items.product', 'invoice', 'files']);
 
-        return view('seller.crm.quotes.show', compact('quote'));
+        return view('seller.crm.quotes.show', compact('quote', 'business'));
     }
 
     /**
@@ -175,7 +189,7 @@ class QuoteController extends Controller
             ->where('is_active', true)
             ->get();
 
-        return view('seller.crm.quotes.edit', compact('quote', 'contacts', 'accounts', 'deals', 'products'));
+        return view('seller.crm.quotes.edit', compact('quote', 'contacts', 'accounts', 'deals', 'products', 'business'));
     }
 
     /**
@@ -234,12 +248,12 @@ class QuoteController extends Controller
 
         $quote->calculateTotals();
 
-        return redirect()->route('seller.crm.quotes.show', $quote)
+        return redirect()->route('seller.business.crm.quotes.show', [$business, $quote])
             ->with('success', 'Quote updated successfully.');
     }
 
     /**
-     * Send quote to contact
+     * Send quote via email
      */
     public function send(Request $request, Business $business, CrmQuote $quote)
     {
@@ -247,21 +261,256 @@ class QuoteController extends Controller
             abort(404);
         }
 
-        if (! $quote->canBeSent()) {
-            return back()->withErrors(['error' => 'This quote cannot be sent.']);
+        $validated = $request->validate([
+            'to' => 'required|email',
+            'cc' => 'nullable|string',
+            'message' => 'nullable|string|max:2000',
+            'attach_pdf' => 'boolean',
+        ]);
+
+        // Generate PDF if needed
+        $pdfPath = null;
+        if ($validated['attach_pdf'] ?? true) {
+            $pdfPath = $this->generateQuotePdf($quote, $business);
         }
 
-        $quote->send($request->user());
+        // Send email
+        $ccEmails = [];
+        if (! empty($validated['cc'])) {
+            $ccEmails = array_map('trim', explode(',', $validated['cc']));
+        }
 
-        // TODO: Send email notification to contact
+        Mail::to($validated['to'])
+            ->cc($ccEmails)
+            ->send(new QuoteMail($quote, $business, $validated['message'] ?? null, $pdfPath));
+
+        // Update quote status if draft
+        if ($quote->status === CrmQuote::STATUS_DRAFT) {
+            $quote->send($request->user());
+        }
+
+        // Log activity
+        Activity::log(
+            sellerBusinessId: $business->id,
+            subject: $quote,
+            type: 'quote.emailed',
+            description: "Quote {$quote->quote_number} emailed to {$validated['to']}",
+            causer: $request->user(),
+            contactId: $quote->contact_id,
+        );
 
         return back()->with('success', 'Quote sent successfully.');
     }
 
+    /**
+     * Update quote status (accept/decline/expire)
+     */
+    public function updateStatus(Request $request, Business $business, CrmQuote $quote)
+    {
+        if ($quote->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $validated = $request->validate([
+            'status' => 'required|in:accepted,rejected,expired',
+            'note' => 'nullable|string|max:1000',
+        ]);
+
+        $oldStatus = $quote->status;
+
+        if ($validated['status'] === 'accepted') {
+            $quote->accept();
+        } elseif ($validated['status'] === 'rejected') {
+            $quote->reject($validated['note'] ?? 'Declined by seller');
+        } else {
+            $quote->update([
+                'status' => CrmQuote::STATUS_EXPIRED,
+            ]);
+        }
+
+        Activity::log(
+            sellerBusinessId: $business->id,
+            subject: $quote,
+            type: 'quote.status_changed',
+            description: "Quote {$quote->quote_number} status changed from {$oldStatus} to {$validated['status']}",
+            causer: $request->user(),
+            contactId: $quote->contact_id,
+        );
+
+        return back()->with('success', 'Quote status updated.');
+    }
+
+    /**
+     * Convert quote to order
+     */
+    public function convertToOrder(Request $request, Business $business, CrmQuote $quote)
+    {
+        if ($quote->business_id !== $business->id) {
+            abort(404);
+        }
+
+        if ($quote->order_id) {
+            return back()->withErrors(['error' => 'This quote already has an order.']);
+        }
+
+        $validated = $request->validate([
+            'also_create_invoice' => 'boolean',
+        ]);
+
+        // Create order from quote
+        $orderNumber = 'ORD-'.strtoupper(uniqid());
+
+        $order = Order::create([
+            'order_number' => $orderNumber,
+            'business_id' => $quote->account_id, // Buyer business
+            'seller_business_id' => $business->id,
+            'contact_id' => $quote->contact_id,
+            'user_id' => $request->user()->id,
+            'subtotal' => $quote->subtotal,
+            'surcharge' => 0,
+            'tax' => $quote->tax_amount,
+            'total' => $quote->total,
+            'status' => 'new',
+            'created_by' => 'seller',
+            'payment_terms' => 'net_30',
+            'notes' => $quote->notes,
+        ]);
+
+        // Copy line items
+        foreach ($quote->items as $item) {
+            OrderItem::create([
+                'order_id' => $order->id,
+                'product_id' => $item->product_id,
+                'quantity' => $item->quantity,
+                'unit_price' => $item->unit_price,
+                'line_total' => $item->line_total,
+                'product_name' => $item->product?->name ?? $item->description,
+                'product_sku' => $item->product?->sku ?? '',
+                'brand_name' => $item->product?->brand?->name ?? '',
+            ]);
+        }
+
+        // Link quote to order and update status
+        $quote->update([
+            'order_id' => $order->id,
+            'status' => CrmQuote::STATUS_ACCEPTED,
+            'accepted_at' => now(),
+        ]);
+
+        // Log activity
+        Activity::log(
+            sellerBusinessId: $business->id,
+            subject: $quote,
+            type: 'quote.converted_to_order',
+            description: "Quote {$quote->quote_number} converted to Order {$orderNumber}",
+            causer: $request->user(),
+            contactId: $quote->contact_id,
+        );
+
+        // Optionally create invoice
+        if ($validated['also_create_invoice'] ?? false) {
+            $invoice = $quote->convertToInvoice();
+
+            return redirect()->route('seller.business.crm.invoices.show', [$business, $invoice])
+                ->with('success', 'Order and invoice created from quote.');
+        }
+
+        return redirect()->route('seller.business.orders.show', [$business, $order])
+            ->with('success', 'Order created from quote.');
+    }
+
+    /**
+     * Generate invoice from quote (or its order)
+     */
+    public function generateInvoice(Request $request, Business $business, CrmQuote $quote, ArService $arService)
+    {
+        if ($quote->business_id !== $business->id) {
+            abort(404);
+        }
+
+        if ($quote->invoice) {
+            return back()->withErrors(['error' => 'This quote already has an invoice.']);
+        }
+
+        // Credit check if there's a buyer account
+        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'],
+                    ]);
+                }
+            }
+        }
+
+        $invoice = $quote->convertToInvoice();
+
+        Activity::log(
+            sellerBusinessId: $business->id,
+            subject: $quote,
+            type: 'quote.invoice_generated',
+            description: "Invoice {$invoice->invoice_number} generated from Quote {$quote->quote_number}",
+            causer: $request->user(),
+            contactId: $quote->contact_id,
+        );
+
+        return redirect()->route('seller.business.crm.invoices.show', [$business, $invoice])
+            ->with('success', 'Invoice created from quote.');
+    }
+
+    /**
+     * Generate and store quote PDF
+     */
+    protected function generateQuotePdf(CrmQuote $quote, Business $business): ?string
+    {
+        $quote->load(['contact', 'account', 'items.product.brand', 'business']);
+
+        $pdf = Pdf::loadView('pdfs.crm-quote', [
+            'quote' => $quote,
+            'business' => $business,
+            'sellerBusiness' => $business,
+        ]);
+
+        $filename = "quotes/{$quote->quote_number}.pdf";
+        Storage::put($filename, $pdf->output());
+
+        $quote->update(['pdf_path' => $filename]);
+
+        return $filename;
+    }
+
+    /**
+     * View quote PDF
+     */
+    public function pdf(Request $request, Business $business, CrmQuote $quote)
+    {
+        if ($quote->business_id !== $business->id) {
+            abort(404);
+        }
+
+        $quote->load(['contact', 'account', 'items.product.brand', 'business']);
+
+        $pdf = Pdf::loadView('pdfs.crm-quote', [
+            'quote' => $quote,
+            'business' => $business,
+            'sellerBusiness' => $business,
+        ]);
+
+        return $pdf->inline("{$quote->quote_number}.pdf");
+    }
+
     /**
      * Convert quote to invoice
      */
-    public function convertToInvoice(Request $request, Business $business, CrmQuote $quote)
+    public function convertToInvoice(Request $request, Business $business, CrmQuote $quote, ArService $arService)
     {
         if ($quote->business_id !== $business->id) {
             abort(404);
@@ -275,9 +524,33 @@ 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', $invoice)
+        return redirect()->route('seller.business.crm.invoices.show', [$business, $invoice])
             ->with('success', 'Invoice created from quote.');
     }
 
@@ -305,7 +578,7 @@ class QuoteController extends Controller
 
         $quote->delete();
 
-        return redirect()->route('seller.crm.quotes.index')
+        return redirect()->route('seller.business.crm.quotes.index', $business)
             ->with('success', 'Quote deleted.');
     }
 }

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
@@ -41,25 +42,32 @@ class TaskController extends Controller
 
         $tasks = $tasksQuery->paginate(25);
 
-        // Get stats
+        // Get stats with single efficient query
+        $statsQuery = CrmTask::where('seller_business_id', $business->id)
+            ->selectRaw('
+                SUM(CASE WHEN assigned_to = ? AND completed_at IS NULL THEN 1 ELSE 0 END) as my_tasks,
+                SUM(CASE WHEN completed_at IS NULL AND due_at < NOW() THEN 1 ELSE 0 END) as overdue,
+                SUM(CASE WHEN completed_at IS NULL AND DATE(due_at) = CURRENT_DATE THEN 1 ELSE 0 END) as due_today
+            ', [$user->id])
+            ->first();
+
         $stats = [
-            'my_tasks' => CrmTask::where('seller_business_id', $business->id)
-                ->where('assigned_to', $user->id)
-                ->whereNull('completed_at')
-                ->count(),
-            'overdue' => CrmTask::where('seller_business_id', $business->id)
-                ->whereNull('completed_at')
-                ->where('due_at', '<', now())
-                ->count(),
-            'due_today' => CrmTask::where('seller_business_id', $business->id)
-                ->whereNull('completed_at')
-                ->whereDate('due_at', today())
-                ->count(),
+            'my_tasks' => $statsQuery->my_tasks ?? 0,
+            'overdue' => $statsQuery->overdue ?? 0,
+            'due_today' => $statsQuery->due_today ?? 0,
         ];
 
         $counts = $stats; // View expects $counts
 
-        return view('seller.crm.tasks.index', compact('business', 'tasks', 'counts'));
+        // Get team members for assignment filter
+        $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
+
+        // Get buyer businesses (accounts) for filtering
+        $buyerBusinesses = Business::where('type', 'buyer')
+            ->orderBy('name')
+            ->get(['id', 'name']);
+
+        return view('seller.crm.tasks.index', compact('business', 'tasks', 'counts', 'teamMembers', 'buyerBusinesses'));
     }
 
     /**

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

@@ -22,13 +22,113 @@ class ThreadController extends Controller
         protected CrmAiService $aiService
     ) {}
 
+    /**
+     * Show compose form for new thread
+     */
+    public function create(Request $request, Business $business)
+    {
+        // Get customer business IDs (businesses that have ordered from this seller)
+        $customerBusinessIds = \App\Models\Order::whereHas('items.product.brand', fn ($q) => $q->where('business_id', $business->id))
+            ->pluck('business_id')
+            ->unique();
+
+        // Get contacts from customer businesses (accounts)
+        $contacts = \App\Models\Contact::whereIn('business_id', $customerBusinessIds)
+            ->with('business:id,name')
+            ->orderBy('first_name')
+            ->limit(200)
+            ->get();
+
+        // Get available channels
+        $channels = $this->channelService->getAvailableChannels($business->id);
+
+        // Pre-select contact if provided
+        $selectedContact = null;
+        if ($request->filled('contact_id')) {
+            $selectedContact = \App\Models\Contact::whereIn('business_id', $customerBusinessIds)
+                ->find($request->contact_id);
+        }
+
+        return view('seller.crm.threads.create', compact('business', 'contacts', 'channels', 'selectedContact'));
+    }
+
+    /**
+     * Store a new thread and send initial message
+     */
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'contact_id' => 'required|exists:contacts,id',
+            'channel_type' => 'required|string|in:sms,email,whatsapp,instagram,in_app',
+            'subject' => 'nullable|string|max:255',
+            'body' => 'required|string|max:10000',
+            'attachments.*' => 'nullable|file|max:10240',
+        ]);
+
+        // Get customer business IDs (businesses that have ordered from this seller)
+        $customerBusinessIds = \App\Models\Order::whereHas('items.product.brand', fn ($q) => $q->where('business_id', $business->id))
+            ->pluck('business_id')
+            ->unique();
+
+        // SECURITY: Verify contact belongs to a customer business
+        $contact = \App\Models\Contact::whereIn('business_id', $customerBusinessIds)
+            ->findOrFail($validated['contact_id']);
+
+        // Determine recipient address
+        $to = $validated['channel_type'] === CrmChannel::TYPE_EMAIL
+            ? $contact->email
+            : $contact->phone;
+
+        if (! $to) {
+            return back()->withInput()->withErrors([
+                'channel_type' => 'Contact does not have the required contact info for this channel.',
+            ]);
+        }
+
+        // Create thread first
+        $thread = CrmThread::create([
+            'business_id' => $business->id,
+            'contact_id' => $contact->id,
+            'account_id' => $contact->account_id,
+            'subject' => $validated['subject'],
+            'status' => 'open',
+            'priority' => 'normal',
+            'last_channel_type' => $validated['channel_type'],
+            'assigned_to' => $request->user()->id,
+        ]);
+
+        // Send the message
+        $success = $this->channelService->sendMessage(
+            businessId: $business->id,
+            channelType: $validated['channel_type'],
+            to: $to,
+            body: $validated['body'],
+            subject: $validated['subject'] ?? null,
+            threadId: $thread->id,
+            contactId: $contact->id,
+            userId: $request->user()->id,
+            attachments: $request->file('attachments', [])
+        );
+
+        if (! $success) {
+            // Delete the thread if message failed
+            $thread->delete();
+
+            return back()->withInput()->withErrors(['body' => 'Failed to send message.']);
+        }
+
+        return redirect()
+            ->route('seller.business.crm.threads.show', [$business, $thread])
+            ->with('success', 'Conversation started successfully.');
+    }
+
     /**
      * Display unified inbox
      */
     public function index(Request $request, Business $business)
     {
         $query = CrmThread::forBusiness($business->id)
-            ->with(['contact', 'assignee', 'messages' => fn ($q) => $q->latest()->limit(1)])
+            ->with(['contact', 'assignee', 'brand', 'channel', 'messages' => fn ($q) => $q->latest()->limit(1)])
             ->withCount('messages');
 
         // Filters
@@ -52,6 +152,16 @@ class ThreadController extends Controller
             $query->withPriority($request->priority);
         }
 
+        // Department filter
+        if ($request->filled('department')) {
+            $query->forDepartment($request->department);
+        }
+
+        // Brand filter
+        if ($request->filled('brand_id')) {
+            $query->forBrand($request->brand_id);
+        }
+
         if ($request->filled('search')) {
             $query->where(function ($q) use ($request) {
                 $q->where('subject', 'like', "%{$request->search}%")
@@ -70,7 +180,16 @@ class ThreadController extends Controller
         // Get available channels
         $channels = $this->channelService->getAvailableChannels($business->id);
 
-        return view('seller.crm.threads.index', compact('threads', 'teamMembers', 'channels'));
+        // Get brands for filter dropdown
+        $brands = \App\Models\Brand::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        // Get departments for filter dropdown
+        $departments = CrmChannel::DEPARTMENTS;
+
+        return view('seller.crm.threads.index', compact('business', 'threads', 'teamMembers', 'channels', 'brands', 'departments'));
     }
 
     /**
@@ -88,6 +207,8 @@ class ThreadController extends Controller
             'contact',
             'account',
             'assignee',
+            'brand',
+            'channel',
             'messages.attachments',
             'messages.user',
             'deals',
@@ -117,6 +238,7 @@ class ThreadController extends Controller
         $teamMembers = User::whereHas('businesses', fn ($q) => $q->where('businesses.id', $business->id))->get();
 
         return view('seller.crm.threads.show', compact(
+            'business',
             'thread',
             'otherViewers',
             'slaStatus',
@@ -167,6 +289,12 @@ class ThreadController extends Controller
             return back()->withErrors(['body' => 'Failed to send message.']);
         }
 
+        // Auto-assign thread to sender if unassigned
+        if ($thread->assigned_to === null) {
+            $thread->assigned_to = $request->user()->id;
+            $thread->save();
+        }
+
         // Handle SLA
         $this->slaService->handleOutboundMessage($thread);
 

app/Http/Controllers/Seller/EmailSettingsController.php

@@ -22,6 +22,7 @@ class EmailSettingsController extends Controller
             'business' => $business,
             'settings' => $settings,
             'drivers' => BusinessMailSettings::DRIVERS,
+            'providers' => BusinessMailSettings::PROVIDERS,
             'encryptions' => BusinessMailSettings::ENCRYPTIONS,
             'commonPorts' => BusinessMailSettings::COMMON_PORTS,
         ]);
@@ -34,6 +35,7 @@ class EmailSettingsController extends Controller
     {
         $validated = $request->validate([
             'driver' => ['required', 'string', Rule::in(array_keys(BusinessMailSettings::DRIVERS))],
+            'provider' => ['required', 'string', Rule::in(array_keys(BusinessMailSettings::PROVIDERS))],
             'host' => ['nullable', 'string', 'max:255'],
             'port' => ['nullable', 'integer', 'min:1', 'max:65535'],
             'encryption' => ['nullable', 'string', Rule::in(['tls', 'ssl', ''])],
@@ -43,6 +45,9 @@ class EmailSettingsController extends Controller
             'from_email' => ['nullable', 'email', 'max:255'],
             'reply_to_email' => ['nullable', 'email', 'max:255'],
             'is_active' => ['boolean'],
+            // Postal-specific config fields
+            'postal_server_url' => ['nullable', 'url', 'max:255'],
+            'postal_webhook_secret' => ['nullable', 'string', 'max:255'],
         ]);
 
         // Handle empty encryption value
@@ -55,6 +60,21 @@ class EmailSettingsController extends Controller
             unset($validated['password']);
         }
 
+        // Build provider_config from provider-specific fields
+        $providerConfig = [];
+        if ($validated['provider'] === BusinessMailSettings::PROVIDER_POSTAL) {
+            if (! empty($validated['postal_server_url'])) {
+                $providerConfig['server_url'] = $validated['postal_server_url'];
+            }
+            if (! empty($validated['postal_webhook_secret'])) {
+                $providerConfig['webhook_secret'] = $validated['postal_webhook_secret'];
+            }
+        }
+        $validated['provider_config'] = ! empty($providerConfig) ? $providerConfig : null;
+
+        // Remove provider-specific fields from main validated array
+        unset($validated['postal_server_url'], $validated['postal_webhook_secret']);
+
         $settings = BusinessMailSettings::getOrCreate($business);
         $settings->update($validated);
 

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

@@ -3,10 +3,13 @@
 namespace App\Http\Controllers\Seller;
 
 use App\Http\Controllers\Controller;
+use App\Mail\Invoices\InvoiceSentMail;
 use App\Models\Business;
 use App\Models\Invoice;
+use App\Models\InvoicePayment;
 use App\Services\InvoiceService;
 use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Mail;
 use Illuminate\Support\Facades\Storage;
 use Symfony\Component\HttpFoundation\Response;
 
@@ -25,64 +28,7 @@ class InvoiceController extends Controller
             ->orderBy('name')
             ->get();
 
-        // Get all products from brands owned by this business with images, stock levels, and batches
-        $products = \App\Models\Product::forBusiness($business)
-            ->where('is_active', true)
-            ->with(['brand', 'images', 'availableBatches.labs'])
-            ->select('id', 'brand_id', 'name', 'sku', 'description', 'wholesale_price', 'msrp_price',
-                'quantity_on_hand', 'quantity_allocated', 'type', 'image_path')
-            ->orderBy('name')
-            ->get()
-            ->map(function ($product) use ($business) {
-                // Map batches with their COA data
-                $batches = $product->availableBatches->map(function ($batch) {
-                    $latestLab = $batch->getLatestLab();
-
-                    return [
-                        'id' => $batch->id,
-                        'batch_number' => $batch->batch_number,
-                        'quantity_available' => $batch->quantity_available,
-                        'production_date' => $batch->production_date?->format('M j, Y'),
-                        'expiration_date' => $batch->expiration_date?->format('M j, Y'),
-                        'is_expiring_soon' => $batch->isExpiringSoon(),
-                        'lab' => $latestLab ? [
-                            'total_thc' => $latestLab->total_thc,
-                            'total_cbd' => $latestLab->total_cbd,
-                            'test_date' => $latestLab->test_date->format('M j, Y'),
-                            'lab_name' => $latestLab->lab_name,
-                            'compliance_pass' => $latestLab->compliance_pass,
-                            'terpene_profile' => $latestLab->terpene_profile,
-                        ] : null,
-                    ];
-                });
-
-                // Calculate inventory from InventoryItem model
-                $totalOnHand = $product->inventoryItems()
-                    ->where('business_id', $business->id)
-                    ->sum('quantity_on_hand');
-                $totalAllocated = $product->inventoryItems()
-                    ->where('business_id', $business->id)
-                    ->sum('quantity_allocated');
-
-                return [
-                    'id' => $product->id,
-                    'name' => $product->name,
-                    'sku' => $product->sku,
-                    'description' => $product->description,
-                    'brand_name' => $product->brand?->name,
-                    'wholesale_price' => $product->wholesale_price,
-                    'msrp_price' => $product->msrp_price,
-                    'quantity_on_hand' => $totalOnHand,
-                    'quantity_allocated' => $totalAllocated,
-                    'quantity_available' => max(0, $totalOnHand - $totalAllocated),
-                    'type' => $product->type,
-                    'image_url' => $product->images->first()?->path
-                        ? \Storage::url($product->images->first()->path)
-                        : ($product->image_path ? \Storage::url($product->image_path) : null),
-                    'batches' => $batches,
-                    'has_batches' => $batches->count() > 0,
-                ];
-            });
+        // Products are loaded via API search (/search/invoice-products) for better performance
 
         // Get recently invoiced products (last 30 days, top 10 most common)
         $recentProducts = \App\Models\Product::forBusiness($business)
@@ -118,7 +64,7 @@ class InvoiceController extends Controller
                 ];
             });
 
-        return view('seller.invoices.create', compact('business', 'buyers', 'products', 'recentProducts'));
+        return view('seller.invoices.create', compact('business', 'buyers', 'recentProducts'));
     }
 
     /**
@@ -174,22 +120,30 @@ class InvoiceController extends Controller
      */
     public function index(Business $business)
     {
-        // Get invoices where orders contain items from brands under this business
-        $invoices = Invoice::with(['order.items.product.brand', 'order.contact', 'order.user', 'business'])
-            ->whereHas('order.items.product', function ($query) use ($business) {
-                $query->forBusiness($business);
-            })
-            ->latest()
-            ->get();
+        // Get brand IDs for this business (single query, reused for filtering)
+        $brandIds = $business->brands()->pluck('id');
 
+        // Base query: invoices where orders contain items from this business's brands
+        $baseQuery = Invoice::whereHas('order.items.product', function ($query) use ($brandIds) {
+            $query->whereIn('brand_id', $brandIds);
+        });
+
+        // Calculate stats with efficient database aggregates (not in-memory iteration)
         $stats = [
-            'total' => $invoices->count(),
-            'unpaid' => $invoices->where('payment_status', 'unpaid')->count(),
-            'partially_paid' => $invoices->where('payment_status', 'partially_paid')->count(),
-            'paid' => $invoices->where('payment_status', 'paid')->count(),
-            'overdue' => $invoices->filter(fn ($inv) => $inv->isOverdue())->count(),
+            'total' => (clone $baseQuery)->count(),
+            'unpaid' => (clone $baseQuery)->where('payment_status', 'unpaid')->count(),
+            'partially_paid' => (clone $baseQuery)->where('payment_status', 'partially_paid')->count(),
+            'paid' => (clone $baseQuery)->where('payment_status', 'paid')->count(),
+            'overdue' => (clone $baseQuery)->where('payment_status', '!=', 'paid')
+                ->where('due_date', '<', now())->count(),
         ];
 
+        // Paginate with only the relations needed for display
+        $invoices = (clone $baseQuery)
+            ->with(['business:id,name,primary_contact_email,business_email', 'order:id,contact_id,user_id', 'order.contact:id,first_name,last_name,email', 'order.user:id,email'])
+            ->latest()
+            ->paginate(25);
+
         return view('seller.invoices.index', compact('business', 'invoices', 'stats'));
     }
 
@@ -199,7 +153,13 @@ class InvoiceController extends Controller
     public function show(Business $business, Invoice $invoice)
     {
         // Verify invoice belongs to this business through order items
-        $invoice->load(['order.items.product.brand', 'business']);
+        $invoice->load([
+            'order.items.product.brand',
+            'order.contact',
+            'order.user',
+            'business',
+            'payments.recordedByUser',
+        ]);
 
         // Check if any of the order's items belong to brands owned by this business
         $belongsToBusiness = $invoice->order->items->some(function ($item) use ($business) {
@@ -289,4 +249,102 @@ class InvoiceController extends Controller
             'contacts' => $contacts,
         ]);
     }
+
+    /**
+     * Send invoice by email.
+     */
+    public function send(Business $business, Invoice $invoice, Request $request, InvoiceService $invoiceService): Response
+    {
+        // Verify invoice belongs to this business through order items
+        $invoice->load('order.items.product.brand');
+
+        $belongsToBusiness = $invoice->order->items->some(function ($item) use ($business) {
+            return $item->product && $item->product->belongsToBusiness($business);
+        });
+
+        if (! $belongsToBusiness) {
+            abort(403, 'This invoice does not belong to your business');
+        }
+
+        $validated = $request->validate([
+            'to' => ['required', 'email'],
+            'cc' => ['nullable', 'email'],
+            'message' => ['nullable', 'string', 'max:2000'],
+            'attach_pdf' => ['sometimes', 'boolean'],
+        ]);
+
+        // Generate PDF if requested
+        $pdfContent = null;
+        if ($validated['attach_pdf'] ?? false) {
+            // Regenerate PDF if it doesn't exist
+            if (! $invoice->pdf_path || ! Storage::disk('local')->exists($invoice->pdf_path)) {
+                $invoiceService->regeneratePdf($invoice);
+                $invoice->refresh();
+            }
+
+            if ($invoice->pdf_path && Storage::disk('local')->exists($invoice->pdf_path)) {
+                $pdfContent = Storage::disk('local')->get($invoice->pdf_path);
+            }
+        }
+
+        // Send email
+        $mail = Mail::to($validated['to']);
+
+        if (! empty($validated['cc'])) {
+            $mail->cc($validated['cc']);
+        }
+
+        $mail->send(new InvoiceSentMail(
+            $invoice,
+            $validated['message'] ?? null,
+            $pdfContent
+        ));
+
+        return back()->with('success', 'Invoice sent successfully to '.$validated['to']);
+    }
+
+    /**
+     * Record a payment for an invoice.
+     */
+    public function recordPayment(Business $business, Invoice $invoice, Request $request): Response
+    {
+        // Verify invoice belongs to this business through order items
+        $invoice->load('order.items.product.brand');
+
+        $belongsToBusiness = $invoice->order->items->some(function ($item) use ($business) {
+            return $item->product && $item->product->belongsToBusiness($business);
+        });
+
+        if (! $belongsToBusiness) {
+            abort(403, 'This invoice does not belong to your business');
+        }
+
+        if ($invoice->payment_status === 'paid') {
+            return back()->withErrors(['error' => 'This invoice is already fully paid.']);
+        }
+
+        $validated = $request->validate([
+            'amount' => ['required', 'numeric', 'min:0.01', 'max:'.$invoice->amount_due],
+            'payment_date' => ['required', 'date'],
+            'payment_method' => ['required', 'string', 'in:cash,check,wire,ach,credit_card,bank_transfer,other'],
+            'reference' => ['nullable', 'string', 'max:255'],
+            'notes' => ['nullable', 'string', 'max:500'],
+        ]);
+
+        InvoicePayment::create([
+            'invoice_id' => $invoice->id,
+            'amount' => $validated['amount'],
+            'payment_date' => $validated['payment_date'],
+            'payment_method' => $validated['payment_method'],
+            'reference' => $validated['reference'],
+            'notes' => $validated['notes'],
+            'recorded_by' => $request->user()->id,
+        ]);
+
+        $statusMessage = $invoice->fresh()->payment_status === 'paid'
+            ? 'Payment recorded. Invoice is now fully paid.'
+            : 'Payment recorded successfully.';
+
+        return back()->with('success', $statusMessage);
+    }
 }

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/Manufacturing/MfgBatchController.php

@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgBatch;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgBatchController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgBatch::forBusiness($business->id)
+            ->with(['product', 'workOrder']);
+
+        // Filter by status
+        if ($request->filled('status')) {
+            $query->status($request->status);
+        }
+
+        $batches = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $stats = [
+            'open' => MfgBatch::forBusiness($business->id)->status('open')->count(),
+            'under_qc' => MfgBatch::forBusiness($business->id)->status('under_qc')->count(),
+            'released' => MfgBatch::forBusiness($business->id)->status('released')->count(),
+            'rejected' => MfgBatch::forBusiness($business->id)->status('rejected')->count(),
+        ];
+
+        return view('seller.manufacturing.batches.index', [
+            'business' => $business,
+            'batches' => $batches,
+            'stats' => $stats,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    public function show(Business $business, MfgBatch $batch): View
+    {
+        if ($batch->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $batch->load(['product', 'workOrder.recipe', 'inputs.inputProduct']);
+
+        return view('seller.manufacturing.batches.show', [
+            'business' => $business,
+            'batch' => $batch,
+        ]);
+    }
+
+    /**
+     * Send batch to QC.
+     */
+    public function sendToQc(Business $business, MfgBatch $batch): RedirectResponse
+    {
+        if ($batch->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($batch->status !== 'open') {
+            return back()->with('error', 'Only open batches can be sent to QC.');
+        }
+
+        $batch->update(['status' => 'under_qc']);
+
+        return back()->with('success', 'Batch sent to QC.');
+    }
+
+    /**
+     * Release batch.
+     */
+    public function release(Business $business, MfgBatch $batch): RedirectResponse
+    {
+        if ($batch->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (! $batch->release()) {
+            return back()->with('error', 'Cannot release this batch. Must be under QC first.');
+        }
+
+        return back()->with('success', 'Batch released.');
+    }
+
+    /**
+     * Reject batch.
+     */
+    public function reject(Business $business, MfgBatch $batch, Request $request): RedirectResponse
+    {
+        if ($batch->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'reason' => 'nullable|string|max:500',
+        ]);
+
+        $batch->reject($validated['reason'] ?? null);
+
+        return back()->with('success', 'Batch rejected.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgComplianceController.php

@@ -0,0 +1,119 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgBatch;
+use App\Models\Manufacturing\MfgComplianceRecord;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\View\View;
+
+class MfgComplianceController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgComplianceRecord::forBusiness($business->id)
+            ->with('batch');
+
+        if ($request->filled('type')) {
+            $query->where('record_type', $request->type);
+        }
+
+        $records = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $recordTypes = MfgComplianceRecord::forBusiness($business->id)
+            ->distinct()
+            ->pluck('record_type')
+            ->filter();
+
+        return view('seller.manufacturing.compliance-records.index', [
+            'business' => $business,
+            'records' => $records,
+            'recordTypes' => $recordTypes,
+            'currentType' => $request->type,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $batches = MfgBatch::forBusiness($business->id)
+            ->orderBy('batch_number')
+            ->get(['id', 'batch_number']);
+
+        return view('seller.manufacturing.compliance-records.create', [
+            'business' => $business,
+            'batches' => $batches,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'record_type' => 'required|string|max:100',
+            'title' => 'required|string|max:255',
+            'mfg_batch_id' => 'nullable|exists:mfg_batches,id',
+            'description' => 'nullable|string',
+            'document' => 'nullable|file|max:10240|mimes:pdf,doc,docx,jpg,jpeg,png',
+            'issued_at' => 'nullable|date',
+            'expires_at' => 'nullable|date|after:issued_at',
+            'external_reference' => 'nullable|string|max:255',
+        ]);
+
+        $documentPath = null;
+        if ($request->hasFile('document')) {
+            $documentPath = $request->file('document')->store(
+                "businesses/{$business->id}/mfg-compliance",
+                'private'
+            );
+        }
+
+        MfgComplianceRecord::create([
+            'business_id' => $business->id,
+            'record_type' => $validated['record_type'],
+            'title' => $validated['title'],
+            'mfg_batch_id' => $validated['mfg_batch_id'] ?? null,
+            'description' => $validated['description'] ?? null,
+            'document_path' => $documentPath,
+            'issued_at' => $validated['issued_at'] ?? null,
+            'expires_at' => $validated['expires_at'] ?? null,
+            'external_reference' => $validated['external_reference'] ?? null,
+        ]);
+
+        return redirect()
+            ->route('seller.business.mfg.compliance-records.index', $business->slug)
+            ->with('success', 'Compliance record created.');
+    }
+
+    public function show(Business $business, MfgComplianceRecord $complianceRecord): View
+    {
+        if ($complianceRecord->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $complianceRecord->load('batch');
+
+        return view('seller.manufacturing.compliance-records.show', [
+            'business' => $business,
+            'record' => $complianceRecord,
+        ]);
+    }
+
+    /**
+     * Download the compliance document.
+     */
+    public function download(Business $business, MfgComplianceRecord $complianceRecord)
+    {
+        if ($complianceRecord->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (! $complianceRecord->document_path) {
+            abort(404, 'No document attached.');
+        }
+
+        return Storage::disk('private')->download($complianceRecord->document_path);
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgCustomerController.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgCustomer;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgCustomerController extends Controller
+{
+    public function index(Business $business): View
+    {
+        $customers = MfgCustomer::forBusiness($business->id)
+            ->withCount('salesOrders')
+            ->orderBy('name')
+            ->paginate(20);
+
+        return view('seller.manufacturing.customers.index', [
+            'business' => $business,
+            'customers' => $customers,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        return view('seller.manufacturing.customers.create', [
+            'business' => $business,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'contact_name' => 'nullable|string|max:255',
+            'email' => 'nullable|email|max:255',
+            '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',
+            'notes' => 'nullable|string',
+            'is_active' => 'boolean',
+        ]);
+
+        MfgCustomer::create([
+            'business_id' => $business->id,
+            ...$validated,
+            'is_active' => $validated['is_active'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.mfg.customers.index', $business->slug)
+            ->with('success', 'Customer created.');
+    }
+
+    public function show(Business $business, MfgCustomer $customer): View
+    {
+        if ($customer->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $customer->load(['salesOrders' => fn ($q) => $q->latest()->limit(10)]);
+
+        return view('seller.manufacturing.customers.show', [
+            'business' => $business,
+            'customer' => $customer,
+        ]);
+    }
+
+    public function edit(Business $business, MfgCustomer $customer): View
+    {
+        if ($customer->business_id !== $business->id) {
+            abort(403);
+        }
+
+        return view('seller.manufacturing.customers.edit', [
+            'business' => $business,
+            'customer' => $customer,
+        ]);
+    }
+
+    public function update(Business $business, MfgCustomer $customer, Request $request): RedirectResponse
+    {
+        if ($customer->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'contact_name' => 'nullable|string|max:255',
+            'email' => 'nullable|email|max:255',
+            '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',
+            'notes' => 'nullable|string',
+            'is_active' => 'boolean',
+        ]);
+
+        $customer->update($validated);
+
+        return redirect()
+            ->route('seller.business.mfg.customers.index', $business->slug)
+            ->with('success', 'Customer updated.');
+    }
+
+    public function destroy(Business $business, MfgCustomer $customer): RedirectResponse
+    {
+        if ($customer->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $customer->delete();
+
+        return redirect()
+            ->route('seller.business.mfg.customers.index', $business->slug)
+            ->with('success', 'Customer deleted.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgDashboardController.php

@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgBatch;
+use App\Models\Manufacturing\MfgWorkOrder;
+use Illuminate\View\View;
+
+class MfgDashboardController extends Controller
+{
+    public function index(Business $business): View
+    {
+        // Today's work orders
+        $todaysWorkOrders = MfgWorkOrder::forBusiness($business->id)
+            ->whereDate('scheduled_start_at', today())
+            ->with(['product', 'recipe'])
+            ->orderBy('scheduled_start_at')
+            ->limit(10)
+            ->get();
+
+        // Open batches (not released or rejected)
+        $openBatches = MfgBatch::forBusiness($business->id)
+            ->whereIn('status', ['open', 'under_qc'])
+            ->with(['product', 'workOrder'])
+            ->orderBy('created_at', 'desc')
+            ->limit(10)
+            ->get();
+
+        // Work order stats
+        $workOrderStats = [
+            'planned' => MfgWorkOrder::forBusiness($business->id)->status('planned')->count(),
+            'in_progress' => MfgWorkOrder::forBusiness($business->id)->status('in_progress')->count(),
+            'completed_today' => MfgWorkOrder::forBusiness($business->id)
+                ->status('completed')
+                ->whereDate('actual_end_at', today())
+                ->count(),
+        ];
+
+        // Batch stats
+        $batchStats = [
+            'open' => MfgBatch::forBusiness($business->id)->status('open')->count(),
+            'under_qc' => MfgBatch::forBusiness($business->id)->status('under_qc')->count(),
+            'released_today' => MfgBatch::forBusiness($business->id)
+                ->status('released')
+                ->whereDate('updated_at', today())
+                ->count(),
+        ];
+
+        return view('seller.manufacturing.dashboard', [
+            'business' => $business,
+            'todaysWorkOrders' => $todaysWorkOrders,
+            'openBatches' => $openBatches,
+            'workOrderStats' => $workOrderStats,
+            'batchStats' => $batchStats,
+        ]);
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgInventoryController.php

@@ -0,0 +1,90 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgInventoryItem;
+use App\Models\Manufacturing\MfgInventoryMovement;
+use App\Models\Manufacturing\MfgWarehouse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgInventoryController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgInventoryItem::forBusiness($business->id)
+            ->with(['product', 'warehouse', 'location']);
+
+        // Filter by warehouse
+        if ($request->filled('warehouse_id')) {
+            $query->where('mfg_warehouse_id', $request->warehouse_id);
+        }
+
+        $items = $query->orderBy('product_id')->paginate(50);
+
+        $warehouses = MfgWarehouse::forBusiness($business->id)
+            ->active()
+            ->orderBy('name')
+            ->get();
+
+        // Summary stats
+        $totalItems = MfgInventoryItem::forBusiness($business->id)->count();
+        $lowStockItems = MfgInventoryItem::forBusiness($business->id)
+            ->whereColumn('quantity_on_hand', '<', 'quantity_reserved')
+            ->count();
+
+        return view('seller.manufacturing.inventory.index', [
+            'business' => $business,
+            'items' => $items,
+            'warehouses' => $warehouses,
+            'currentWarehouseId' => $request->warehouse_id,
+            'totalItems' => $totalItems,
+            'lowStockItems' => $lowStockItems,
+        ]);
+    }
+
+    public function show(Business $business, MfgInventoryItem $item): View
+    {
+        if ($item->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $item->load(['product', 'warehouse', 'location']);
+
+        // Recent movements for this item
+        $movements = MfgInventoryMovement::forBusiness($business->id)
+            ->where('product_id', $item->product_id)
+            ->orderBy('created_at', 'desc')
+            ->limit(20)
+            ->get();
+
+        return view('seller.manufacturing.inventory.show', [
+            'business' => $business,
+            'item' => $item,
+            'movements' => $movements,
+        ]);
+    }
+
+    /**
+     * Show inventory movements (ledger).
+     */
+    public function movements(Business $business, Request $request): View
+    {
+        $query = MfgInventoryMovement::forBusiness($business->id)
+            ->with(['product', 'sourceWarehouse', 'targetWarehouse']);
+
+        if ($request->filled('type')) {
+            $query->type($request->type);
+        }
+
+        $movements = $query->orderBy('created_at', 'desc')->paginate(50);
+
+        return view('seller.manufacturing.inventory.movements', [
+            'business' => $business,
+            'movements' => $movements,
+            'currentType' => $request->type,
+        ]);
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgPurchaseOrderController.php

@@ -0,0 +1,291 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgInventoryMovement;
+use App\Models\Manufacturing\MfgPurchaseOrder;
+use App\Models\Manufacturing\MfgPurchaseOrderLine;
+use App\Models\Manufacturing\MfgVendor;
+use App\Models\Manufacturing\MfgWarehouse;
+use App\Models\Product;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\View\View;
+
+class MfgPurchaseOrderController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgPurchaseOrder::forBusiness($business->id)
+            ->with(['vendor', 'lines']);
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        $purchaseOrders = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $stats = [
+            'draft' => MfgPurchaseOrder::forBusiness($business->id)->where('status', 'draft')->count(),
+            'submitted' => MfgPurchaseOrder::forBusiness($business->id)->where('status', 'submitted')->count(),
+            'received' => MfgPurchaseOrder::forBusiness($business->id)->where('status', 'received')->count(),
+        ];
+
+        return view('seller.manufacturing.purchase-orders.index', [
+            'business' => $business,
+            'purchaseOrders' => $purchaseOrders,
+            'stats' => $stats,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $vendors = MfgVendor::forBusiness($business->id)->active()->orderBy('name')->get();
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))->orderBy('name')->get();
+        $warehouses = MfgWarehouse::forBusiness($business->id)->active()->orderBy('name')->get();
+
+        return view('seller.manufacturing.purchase-orders.create', [
+            'business' => $business,
+            'vendors' => $vendors,
+            'products' => $products,
+            'warehouses' => $warehouses,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'mfg_vendor_id' => 'required|exists:mfg_vendors,id',
+            'mfg_warehouse_id' => 'required|exists:mfg_warehouses,id',
+            'expected_delivery_at' => 'nullable|date',
+            'notes' => 'nullable|string',
+            'lines' => 'required|array|min:1',
+            'lines.*.product_id' => 'required|exists:products,id',
+            'lines.*.quantity' => 'required|numeric|min:0.0001',
+            'lines.*.unit_price' => 'nullable|numeric|min:0',
+            'lines.*.uom' => 'nullable|string|max:50',
+        ]);
+
+        DB::transaction(function () use ($business, $validated) {
+            $po = MfgPurchaseOrder::create([
+                'business_id' => $business->id,
+                'mfg_vendor_id' => $validated['mfg_vendor_id'],
+                'mfg_warehouse_id' => $validated['mfg_warehouse_id'],
+                'po_number' => MfgPurchaseOrder::generatePoNumber($business->id),
+                'status' => 'draft',
+                'expected_delivery_at' => $validated['expected_delivery_at'] ?? null,
+                'notes' => $validated['notes'] ?? null,
+            ]);
+
+            foreach ($validated['lines'] as $index => $line) {
+                MfgPurchaseOrderLine::create([
+                    'mfg_purchase_order_id' => $po->id,
+                    'product_id' => $line['product_id'],
+                    'quantity_ordered' => $line['quantity'],
+                    'quantity_received' => 0,
+                    'unit_price' => $line['unit_price'] ?? 0,
+                    'uom' => $line['uom'] ?? 'unit',
+                    'line_number' => $index + 1,
+                ]);
+            }
+        });
+
+        return redirect()
+            ->route('seller.business.mfg.purchase-orders.index', $business->slug)
+            ->with('success', 'Purchase order created.');
+    }
+
+    public function show(Business $business, MfgPurchaseOrder $purchaseOrder): View
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $purchaseOrder->load(['vendor', 'warehouse', 'lines.product']);
+
+        return view('seller.manufacturing.purchase-orders.show', [
+            'business' => $business,
+            'purchaseOrder' => $purchaseOrder,
+        ]);
+    }
+
+    public function edit(Business $business, MfgPurchaseOrder $purchaseOrder): View
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($purchaseOrder->status === 'received') {
+            return redirect()
+                ->route('seller.business.mfg.purchase-orders.show', [$business->slug, $purchaseOrder->id])
+                ->with('error', 'Cannot edit a received purchase order.');
+        }
+
+        $purchaseOrder->load(['lines.product']);
+        $vendors = MfgVendor::forBusiness($business->id)->active()->orderBy('name')->get();
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))->orderBy('name')->get();
+        $warehouses = MfgWarehouse::forBusiness($business->id)->active()->orderBy('name')->get();
+
+        return view('seller.manufacturing.purchase-orders.edit', [
+            'business' => $business,
+            'purchaseOrder' => $purchaseOrder,
+            'vendors' => $vendors,
+            'products' => $products,
+            'warehouses' => $warehouses,
+        ]);
+    }
+
+    public function update(Business $business, MfgPurchaseOrder $purchaseOrder, Request $request): RedirectResponse
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($purchaseOrder->status === 'received') {
+            return back()->with('error', 'Cannot edit a received purchase order.');
+        }
+
+        $validated = $request->validate([
+            'mfg_vendor_id' => 'required|exists:mfg_vendors,id',
+            'mfg_warehouse_id' => 'required|exists:mfg_warehouses,id',
+            'expected_delivery_at' => 'nullable|date',
+            'notes' => 'nullable|string',
+            'lines' => 'required|array|min:1',
+            'lines.*.id' => 'nullable|exists:mfg_purchase_order_lines,id',
+            'lines.*.product_id' => 'required|exists:products,id',
+            'lines.*.quantity' => 'required|numeric|min:0.0001',
+            'lines.*.unit_price' => 'nullable|numeric|min:0',
+            'lines.*.uom' => 'nullable|string|max:50',
+        ]);
+
+        DB::transaction(function () use ($purchaseOrder, $validated) {
+            $purchaseOrder->update([
+                'mfg_vendor_id' => $validated['mfg_vendor_id'],
+                'mfg_warehouse_id' => $validated['mfg_warehouse_id'],
+                'expected_delivery_at' => $validated['expected_delivery_at'] ?? null,
+                'notes' => $validated['notes'] ?? null,
+            ]);
+
+            // Delete existing lines and recreate
+            $purchaseOrder->lines()->delete();
+
+            foreach ($validated['lines'] as $index => $line) {
+                MfgPurchaseOrderLine::create([
+                    'mfg_purchase_order_id' => $purchaseOrder->id,
+                    'product_id' => $line['product_id'],
+                    'quantity_ordered' => $line['quantity'],
+                    'quantity_received' => 0,
+                    'unit_price' => $line['unit_price'] ?? 0,
+                    'uom' => $line['uom'] ?? 'unit',
+                    'line_number' => $index + 1,
+                ]);
+            }
+        });
+
+        return redirect()
+            ->route('seller.business.mfg.purchase-orders.show', [$business->slug, $purchaseOrder->id])
+            ->with('success', 'Purchase order updated.');
+    }
+
+    public function destroy(Business $business, MfgPurchaseOrder $purchaseOrder): RedirectResponse
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($purchaseOrder->status === 'received') {
+            return back()->with('error', 'Cannot delete a received purchase order.');
+        }
+
+        $purchaseOrder->delete();
+
+        return redirect()
+            ->route('seller.business.mfg.purchase-orders.index', $business->slug)
+            ->with('success', 'Purchase order deleted.');
+    }
+
+    /**
+     * Submit the PO to the vendor.
+     */
+    public function submit(Business $business, MfgPurchaseOrder $purchaseOrder): RedirectResponse
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($purchaseOrder->status !== 'draft') {
+            return back()->with('error', 'Only draft purchase orders can be submitted.');
+        }
+
+        $purchaseOrder->update([
+            'status' => 'submitted',
+            'submitted_at' => now(),
+        ]);
+
+        return back()->with('success', 'Purchase order submitted.');
+    }
+
+    /**
+     * Mark the PO as received and create inventory movements.
+     */
+    public function receive(Business $business, MfgPurchaseOrder $purchaseOrder, Request $request): RedirectResponse
+    {
+        if ($purchaseOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($purchaseOrder->status === 'received') {
+            return back()->with('error', 'Purchase order already received.');
+        }
+
+        $validated = $request->validate([
+            'lines' => 'required|array',
+            'lines.*.id' => 'required|exists:mfg_purchase_order_lines,id',
+            'lines.*.quantity_received' => 'required|numeric|min:0',
+        ]);
+
+        DB::transaction(function () use ($purchaseOrder, $validated, $business) {
+            // Batch load all lines upfront to avoid N+1
+            $lineIds = collect($validated['lines'])->pluck('id');
+            $lines = MfgPurchaseOrderLine::whereIn('id', $lineIds)
+                ->where('mfg_purchase_order_id', $purchaseOrder->id)
+                ->get()
+                ->keyBy('id');
+
+            $lineDataById = collect($validated['lines'])->keyBy('id');
+
+            foreach ($lines as $line) {
+                $lineData = $lineDataById[$line->id];
+                $line->update([
+                    'quantity_received' => $lineData['quantity_received'],
+                ]);
+
+                // Create inventory movement for received quantity
+                if ($lineData['quantity_received'] > 0) {
+                    MfgInventoryMovement::create([
+                        'business_id' => $business->id,
+                        'product_id' => $line->product_id,
+                        'target_warehouse_id' => $purchaseOrder->mfg_warehouse_id,
+                        'quantity' => $lineData['quantity_received'],
+                        'uom' => $line->uom,
+                        'movement_type' => 'receive',
+                        'reference_type' => 'purchase_order',
+                        'reference_id' => $purchaseOrder->id,
+                        'reason' => 'PO Receipt: '.$purchaseOrder->po_number,
+                    ]);
+                }
+            }
+
+            $purchaseOrder->update([
+                'status' => 'received',
+                'received_at' => now(),
+            ]);
+        });
+
+        return back()->with('success', 'Purchase order marked as received. Inventory updated.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgQcController.php

@@ -0,0 +1,221 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgBatch;
+use App\Models\Manufacturing\MfgQcResult;
+use App\Models\Manufacturing\MfgQcTest;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgQcController extends Controller
+{
+    /**
+     * List QC test definitions.
+     */
+    public function index(Business $business): View
+    {
+        $tests = MfgQcTest::forBusiness($business->id)
+            ->withCount('results')
+            ->orderBy('name')
+            ->paginate(20);
+
+        return view('seller.manufacturing.qc-tests.index', [
+            'business' => $business,
+            'tests' => $tests,
+        ]);
+    }
+
+    /**
+     * Show form to create a QC test definition.
+     */
+    public function create(Business $business): View
+    {
+        return view('seller.manufacturing.qc-tests.create', [
+            'business' => $business,
+        ]);
+    }
+
+    /**
+     * Store a new QC test definition.
+     */
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'category' => 'nullable|string|max:100',
+            'description' => 'nullable|string',
+            'min_value' => 'nullable|numeric',
+            'max_value' => 'nullable|numeric',
+            'target_value' => 'nullable|numeric',
+            'uom' => 'nullable|string|max:50',
+            'is_active' => 'boolean',
+        ]);
+
+        MfgQcTest::create([
+            'business_id' => $business->id,
+            ...$validated,
+            'is_active' => $validated['is_active'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.mfg.qc-tests.index', $business->slug)
+            ->with('success', 'QC test created.');
+    }
+
+    /**
+     * Show a QC test definition.
+     */
+    public function show(Business $business, MfgQcTest $qcTest): View
+    {
+        if ($qcTest->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $qcTest->load(['results' => fn ($q) => $q->latest()->limit(20)]);
+
+        return view('seller.manufacturing.qc-tests.show', [
+            'business' => $business,
+            'test' => $qcTest,
+        ]);
+    }
+
+    /**
+     * Show form to edit a QC test definition.
+     */
+    public function edit(Business $business, MfgQcTest $qcTest): View
+    {
+        if ($qcTest->business_id !== $business->id) {
+            abort(403);
+        }
+
+        return view('seller.manufacturing.qc-tests.edit', [
+            'business' => $business,
+            'test' => $qcTest,
+        ]);
+    }
+
+    /**
+     * Update a QC test definition.
+     */
+    public function update(Business $business, MfgQcTest $qcTest, Request $request): RedirectResponse
+    {
+        if ($qcTest->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'category' => 'nullable|string|max:100',
+            'description' => 'nullable|string',
+            'min_value' => 'nullable|numeric',
+            'max_value' => 'nullable|numeric',
+            'target_value' => 'nullable|numeric',
+            'uom' => 'nullable|string|max:50',
+            'is_active' => 'boolean',
+        ]);
+
+        $qcTest->update($validated);
+
+        return redirect()
+            ->route('seller.business.mfg.qc-tests.index', $business->slug)
+            ->with('success', 'QC test updated.');
+    }
+
+    /**
+     * List QC results.
+     */
+    public function results(Business $business, Request $request): View
+    {
+        $query = MfgQcResult::forBusiness($business->id)
+            ->with(['test', 'batch']);
+
+        if ($request->filled('batch_id')) {
+            $query->where('mfg_batch_id', $request->batch_id);
+        }
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        $results = $query->orderBy('tested_at', 'desc')->paginate(20);
+
+        $batches = MfgBatch::forBusiness($business->id)
+            ->orderBy('batch_number')
+            ->get(['id', 'batch_number']);
+
+        return view('seller.manufacturing.qc-results.index', [
+            'business' => $business,
+            'results' => $results,
+            'batches' => $batches,
+            'currentBatchId' => $request->batch_id,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    /**
+     * Show form to record a QC result.
+     */
+    public function createResult(Business $business): View
+    {
+        $tests = MfgQcTest::forBusiness($business->id)->active()->orderBy('name')->get();
+        $batches = MfgBatch::forBusiness($business->id)
+            ->whereIn('status', ['open', 'under_qc'])
+            ->orderBy('batch_number')
+            ->get();
+
+        return view('seller.manufacturing.qc-results.create', [
+            'business' => $business,
+            'tests' => $tests,
+            'batches' => $batches,
+        ]);
+    }
+
+    /**
+     * Store a QC result.
+     */
+    public function storeResult(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'mfg_qc_test_id' => 'required|exists:mfg_qc_tests,id',
+            'mfg_batch_id' => 'required|exists:mfg_batches,id',
+            'tested_at' => 'required|date',
+            'result_value' => 'nullable|numeric',
+            'result_text' => 'nullable|string|max:255',
+            'status' => 'required|in:pass,fail,pending',
+            'tested_by' => 'nullable|string|max:255',
+            'notes' => 'nullable|string',
+        ]);
+
+        MfgQcResult::create([
+            'business_id' => $business->id,
+            ...$validated,
+        ]);
+
+        return redirect()
+            ->route('seller.business.mfg.qc-results.index', $business->slug)
+            ->with('success', 'QC result recorded.');
+    }
+
+    /**
+     * Show a QC result.
+     */
+    public function showResult(Business $business, MfgQcResult $qcResult): View
+    {
+        if ($qcResult->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $qcResult->load(['test', 'batch']);
+
+        return view('seller.manufacturing.qc-results.show', [
+            'business' => $business,
+            'result' => $qcResult,
+        ]);
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgRecipeController.php

@@ -0,0 +1,199 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgRecipe;
+use App\Models\Manufacturing\MfgRecipeComponent;
+use App\Models\Product;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgRecipeController extends Controller
+{
+    public function index(Business $business): View
+    {
+        $recipes = MfgRecipe::forBusiness($business->id)
+            ->with(['product', 'components.componentProduct'])
+            ->orderBy('created_at', 'desc')
+            ->paginate(20);
+
+        return view('seller.manufacturing.recipes.index', [
+            'business' => $business,
+            'recipes' => $recipes,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        // Components can be any product (raw materials, packaging, etc.)
+        $componentProducts = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.manufacturing.recipes.create', [
+            'business' => $business,
+            'products' => $products,
+            'componentProducts' => $componentProducts,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'product_id' => 'required|exists:products,id',
+            'name' => 'nullable|string|max:255',
+            'version' => 'integer|min:1',
+            'status' => 'required|in:draft,active,archived',
+            'yield_target_percent' => 'nullable|numeric|min:0|max:100',
+            'notes' => 'nullable|string',
+            'components' => 'array',
+            'components.*.component_product_id' => 'required|exists:products,id',
+            'components.*.quantity_per_unit' => 'required|numeric|min:0',
+            'components.*.uom' => 'required|string|max:50',
+            'components.*.is_primary' => 'boolean',
+            'components.*.wastage_percent' => 'nullable|numeric|min:0|max:100',
+            'components.*.notes' => 'nullable|string',
+        ]);
+
+        $recipe = MfgRecipe::create([
+            'business_id' => $business->id,
+            'product_id' => $validated['product_id'],
+            'name' => $validated['name'] ?? null,
+            'version' => $validated['version'] ?? 1,
+            'status' => $validated['status'],
+            'yield_target_percent' => $validated['yield_target_percent'] ?? null,
+            'notes' => $validated['notes'] ?? null,
+        ]);
+
+        // Create components
+        if (! empty($validated['components'])) {
+            foreach ($validated['components'] as $component) {
+                MfgRecipeComponent::create([
+                    'mfg_recipe_id' => $recipe->id,
+                    'component_product_id' => $component['component_product_id'],
+                    'quantity_per_unit' => $component['quantity_per_unit'],
+                    'uom' => $component['uom'],
+                    'is_primary' => $component['is_primary'] ?? true,
+                    'wastage_percent' => $component['wastage_percent'] ?? null,
+                    'notes' => $component['notes'] ?? null,
+                ]);
+            }
+        }
+
+        return redirect()
+            ->route('seller.business.manufacturing.recipes.show', [$business->slug, $recipe->id])
+            ->with('success', 'Recipe created successfully.');
+    }
+
+    public function show(Business $business, MfgRecipe $recipe): View
+    {
+        // Ensure recipe belongs to business
+        if ($recipe->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $recipe->load(['product', 'components.componentProduct', 'workOrders']);
+
+        return view('seller.manufacturing.recipes.show', [
+            'business' => $business,
+            'recipe' => $recipe,
+        ]);
+    }
+
+    public function edit(Business $business, MfgRecipe $recipe): View
+    {
+        if ($recipe->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $recipe->load(['components']);
+
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        $componentProducts = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.manufacturing.recipes.edit', [
+            'business' => $business,
+            'recipe' => $recipe,
+            'products' => $products,
+            'componentProducts' => $componentProducts,
+        ]);
+    }
+
+    public function update(Business $business, MfgRecipe $recipe, Request $request): RedirectResponse
+    {
+        if ($recipe->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'product_id' => 'required|exists:products,id',
+            'name' => 'nullable|string|max:255',
+            'version' => 'integer|min:1',
+            'status' => 'required|in:draft,active,archived',
+            'yield_target_percent' => 'nullable|numeric|min:0|max:100',
+            'notes' => 'nullable|string',
+            'components' => 'array',
+            'components.*.component_product_id' => 'required|exists:products,id',
+            'components.*.quantity_per_unit' => 'required|numeric|min:0',
+            'components.*.uom' => 'required|string|max:50',
+            'components.*.is_primary' => 'boolean',
+            'components.*.wastage_percent' => 'nullable|numeric|min:0|max:100',
+            'components.*.notes' => 'nullable|string',
+        ]);
+
+        $recipe->update([
+            'product_id' => $validated['product_id'],
+            'name' => $validated['name'] ?? null,
+            'version' => $validated['version'] ?? $recipe->version,
+            'status' => $validated['status'],
+            'yield_target_percent' => $validated['yield_target_percent'] ?? null,
+            'notes' => $validated['notes'] ?? null,
+        ]);
+
+        // Replace components
+        $recipe->components()->delete();
+
+        if (! empty($validated['components'])) {
+            foreach ($validated['components'] as $component) {
+                MfgRecipeComponent::create([
+                    'mfg_recipe_id' => $recipe->id,
+                    'component_product_id' => $component['component_product_id'],
+                    'quantity_per_unit' => $component['quantity_per_unit'],
+                    'uom' => $component['uom'],
+                    'is_primary' => $component['is_primary'] ?? true,
+                    'wastage_percent' => $component['wastage_percent'] ?? null,
+                    'notes' => $component['notes'] ?? null,
+                ]);
+            }
+        }
+
+        return redirect()
+            ->route('seller.business.manufacturing.recipes.show', [$business->slug, $recipe->id])
+            ->with('success', 'Recipe updated successfully.');
+    }
+
+    public function destroy(Business $business, MfgRecipe $recipe): RedirectResponse
+    {
+        if ($recipe->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $recipe->delete();
+
+        return redirect()
+            ->route('seller.business.manufacturing.recipes.index', $business->slug)
+            ->with('success', 'Recipe deleted successfully.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgSalesOrderController.php

@@ -0,0 +1,247 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgCustomer;
+use App\Models\Manufacturing\MfgSalesOrder;
+use App\Models\Manufacturing\MfgSalesOrderLine;
+use App\Models\Product;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\View\View;
+
+class MfgSalesOrderController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgSalesOrder::forBusiness($business->id)
+            ->with(['customer', 'lines']);
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        $salesOrders = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $stats = [
+            'draft' => MfgSalesOrder::forBusiness($business->id)->where('status', 'draft')->count(),
+            'confirmed' => MfgSalesOrder::forBusiness($business->id)->where('status', 'confirmed')->count(),
+            'shipped' => MfgSalesOrder::forBusiness($business->id)->where('status', 'shipped')->count(),
+            'completed' => MfgSalesOrder::forBusiness($business->id)->where('status', 'completed')->count(),
+        ];
+
+        return view('seller.manufacturing.sales-orders.index', [
+            'business' => $business,
+            'salesOrders' => $salesOrders,
+            'stats' => $stats,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $customers = MfgCustomer::forBusiness($business->id)->active()->orderBy('name')->get();
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))->orderBy('name')->get();
+
+        return view('seller.manufacturing.sales-orders.create', [
+            'business' => $business,
+            'customers' => $customers,
+            'products' => $products,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'mfg_customer_id' => 'required|exists:mfg_customers,id',
+            'requested_delivery_at' => 'nullable|date',
+            'shipping_address' => 'nullable|string',
+            'notes' => 'nullable|string',
+            'lines' => 'required|array|min:1',
+            'lines.*.product_id' => 'required|exists:products,id',
+            'lines.*.quantity' => 'required|numeric|min:0.0001',
+            'lines.*.unit_price' => 'nullable|numeric|min:0',
+            'lines.*.uom' => 'nullable|string|max:50',
+        ]);
+
+        DB::transaction(function () use ($business, $validated) {
+            $so = MfgSalesOrder::create([
+                'business_id' => $business->id,
+                'mfg_customer_id' => $validated['mfg_customer_id'],
+                'so_number' => MfgSalesOrder::generateSoNumber($business->id),
+                'status' => 'draft',
+                'requested_delivery_at' => $validated['requested_delivery_at'] ?? null,
+                'shipping_address' => $validated['shipping_address'] ?? null,
+                'notes' => $validated['notes'] ?? null,
+            ]);
+
+            foreach ($validated['lines'] as $index => $line) {
+                MfgSalesOrderLine::create([
+                    'mfg_sales_order_id' => $so->id,
+                    'product_id' => $line['product_id'],
+                    'quantity_ordered' => $line['quantity'],
+                    'quantity_shipped' => 0,
+                    'unit_price' => $line['unit_price'] ?? 0,
+                    'uom' => $line['uom'] ?? 'unit',
+                    'line_number' => $index + 1,
+                ]);
+            }
+        });
+
+        return redirect()
+            ->route('seller.business.mfg.sales-orders.index', $business->slug)
+            ->with('success', 'Sales order created.');
+    }
+
+    public function show(Business $business, MfgSalesOrder $salesOrder): View
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $salesOrder->load(['customer', 'lines.product', 'shipments']);
+
+        return view('seller.manufacturing.sales-orders.show', [
+            'business' => $business,
+            'salesOrder' => $salesOrder,
+        ]);
+    }
+
+    public function edit(Business $business, MfgSalesOrder $salesOrder): View
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (in_array($salesOrder->status, ['shipped', 'completed'])) {
+            return redirect()
+                ->route('seller.business.mfg.sales-orders.show', [$business->slug, $salesOrder->id])
+                ->with('error', 'Cannot edit a shipped or completed sales order.');
+        }
+
+        $salesOrder->load(['lines.product']);
+        $customers = MfgCustomer::forBusiness($business->id)->active()->orderBy('name')->get();
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))->orderBy('name')->get();
+
+        return view('seller.manufacturing.sales-orders.edit', [
+            'business' => $business,
+            'salesOrder' => $salesOrder,
+            'customers' => $customers,
+            'products' => $products,
+        ]);
+    }
+
+    public function update(Business $business, MfgSalesOrder $salesOrder, Request $request): RedirectResponse
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (in_array($salesOrder->status, ['shipped', 'completed'])) {
+            return back()->with('error', 'Cannot edit a shipped or completed sales order.');
+        }
+
+        $validated = $request->validate([
+            'mfg_customer_id' => 'required|exists:mfg_customers,id',
+            'requested_delivery_at' => 'nullable|date',
+            'shipping_address' => 'nullable|string',
+            'notes' => 'nullable|string',
+            'lines' => 'required|array|min:1',
+            'lines.*.id' => 'nullable|exists:mfg_sales_order_lines,id',
+            'lines.*.product_id' => 'required|exists:products,id',
+            'lines.*.quantity' => 'required|numeric|min:0.0001',
+            'lines.*.unit_price' => 'nullable|numeric|min:0',
+            'lines.*.uom' => 'nullable|string|max:50',
+        ]);
+
+        DB::transaction(function () use ($salesOrder, $validated) {
+            $salesOrder->update([
+                'mfg_customer_id' => $validated['mfg_customer_id'],
+                'requested_delivery_at' => $validated['requested_delivery_at'] ?? null,
+                'shipping_address' => $validated['shipping_address'] ?? null,
+                'notes' => $validated['notes'] ?? null,
+            ]);
+
+            // Delete existing lines and recreate
+            $salesOrder->lines()->delete();
+
+            foreach ($validated['lines'] as $index => $line) {
+                MfgSalesOrderLine::create([
+                    'mfg_sales_order_id' => $salesOrder->id,
+                    'product_id' => $line['product_id'],
+                    'quantity_ordered' => $line['quantity'],
+                    'quantity_shipped' => 0,
+                    'unit_price' => $line['unit_price'] ?? 0,
+                    'uom' => $line['uom'] ?? 'unit',
+                    'line_number' => $index + 1,
+                ]);
+            }
+        });
+
+        return redirect()
+            ->route('seller.business.mfg.sales-orders.show', [$business->slug, $salesOrder->id])
+            ->with('success', 'Sales order updated.');
+    }
+
+    public function destroy(Business $business, MfgSalesOrder $salesOrder): RedirectResponse
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($salesOrder->status !== 'draft') {
+            return back()->with('error', 'Only draft sales orders can be deleted.');
+        }
+
+        $salesOrder->delete();
+
+        return redirect()
+            ->route('seller.business.mfg.sales-orders.index', $business->slug)
+            ->with('success', 'Sales order deleted.');
+    }
+
+    /**
+     * Confirm the sales order.
+     */
+    public function confirm(Business $business, MfgSalesOrder $salesOrder): RedirectResponse
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($salesOrder->status !== 'draft') {
+            return back()->with('error', 'Only draft sales orders can be confirmed.');
+        }
+
+        $salesOrder->update([
+            'status' => 'confirmed',
+            'confirmed_at' => now(),
+        ]);
+
+        return back()->with('success', 'Sales order confirmed.');
+    }
+
+    /**
+     * Cancel the sales order.
+     */
+    public function cancel(Business $business, MfgSalesOrder $salesOrder): RedirectResponse
+    {
+        if ($salesOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (in_array($salesOrder->status, ['shipped', 'completed'])) {
+            return back()->with('error', 'Cannot cancel a shipped or completed sales order.');
+        }
+
+        $salesOrder->update([
+            'status' => 'cancelled',
+            'cancelled_at' => now(),
+        ]);
+
+        return back()->with('success', 'Sales order cancelled.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgShipmentController.php

@@ -0,0 +1,286 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgInventoryMovement;
+use App\Models\Manufacturing\MfgSalesOrder;
+use App\Models\Manufacturing\MfgShipment;
+use App\Models\Manufacturing\MfgShipmentLine;
+use App\Models\Manufacturing\MfgWarehouse;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\View\View;
+
+class MfgShipmentController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgShipment::forBusiness($business->id)
+            ->with(['salesOrder.customer', 'warehouse', 'lines']);
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        $shipments = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $stats = [
+            'pending' => MfgShipment::forBusiness($business->id)->where('status', 'pending')->count(),
+            'packed' => MfgShipment::forBusiness($business->id)->where('status', 'packed')->count(),
+            'shipped' => MfgShipment::forBusiness($business->id)->where('status', 'shipped')->count(),
+            'delivered' => MfgShipment::forBusiness($business->id)->where('status', 'delivered')->count(),
+        ];
+
+        return view('seller.manufacturing.shipments.index', [
+            'business' => $business,
+            'shipments' => $shipments,
+            'stats' => $stats,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $salesOrders = MfgSalesOrder::forBusiness($business->id)
+            ->whereIn('status', ['confirmed'])
+            ->with(['customer', 'lines.product'])
+            ->orderBy('so_number')
+            ->get();
+
+        $warehouses = MfgWarehouse::forBusiness($business->id)->active()->orderBy('name')->get();
+
+        return view('seller.manufacturing.shipments.create', [
+            'business' => $business,
+            'salesOrders' => $salesOrders,
+            'warehouses' => $warehouses,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'mfg_sales_order_id' => 'required|exists:mfg_sales_orders,id',
+            'mfg_warehouse_id' => 'required|exists:mfg_warehouses,id',
+            'carrier' => 'nullable|string|max:100',
+            'tracking_number' => 'nullable|string|max:255',
+            'notes' => 'nullable|string',
+            'lines' => 'required|array|min:1',
+            'lines.*.mfg_sales_order_line_id' => 'required|exists:mfg_sales_order_lines,id',
+            'lines.*.quantity' => 'required|numeric|min:0.0001',
+        ]);
+
+        DB::transaction(function () use ($business, $validated) {
+            $shipment = MfgShipment::create([
+                'business_id' => $business->id,
+                'mfg_sales_order_id' => $validated['mfg_sales_order_id'],
+                'mfg_warehouse_id' => $validated['mfg_warehouse_id'],
+                'shipment_number' => MfgShipment::generateShipmentNumber($business->id),
+                'status' => 'pending',
+                'carrier' => $validated['carrier'] ?? null,
+                'tracking_number' => $validated['tracking_number'] ?? null,
+                'notes' => $validated['notes'] ?? null,
+            ]);
+
+            foreach ($validated['lines'] as $line) {
+                MfgShipmentLine::create([
+                    'mfg_shipment_id' => $shipment->id,
+                    'mfg_sales_order_line_id' => $line['mfg_sales_order_line_id'],
+                    'quantity_shipped' => $line['quantity'],
+                ]);
+            }
+        });
+
+        return redirect()
+            ->route('seller.business.mfg.shipments.index', $business->slug)
+            ->with('success', 'Shipment created.');
+    }
+
+    public function show(Business $business, MfgShipment $shipment): View
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $shipment->load(['salesOrder.customer', 'warehouse', 'lines.salesOrderLine.product']);
+
+        return view('seller.manufacturing.shipments.show', [
+            'business' => $business,
+            'shipment' => $shipment,
+        ]);
+    }
+
+    public function edit(Business $business, MfgShipment $shipment): View
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (in_array($shipment->status, ['shipped', 'delivered'])) {
+            return redirect()
+                ->route('seller.business.mfg.shipments.show', [$business->slug, $shipment->id])
+                ->with('error', 'Cannot edit a shipped or delivered shipment.');
+        }
+
+        $shipment->load(['salesOrder.lines.product', 'lines']);
+        $warehouses = MfgWarehouse::forBusiness($business->id)->active()->orderBy('name')->get();
+
+        return view('seller.manufacturing.shipments.edit', [
+            'business' => $business,
+            'shipment' => $shipment,
+            'warehouses' => $warehouses,
+        ]);
+    }
+
+    public function update(Business $business, MfgShipment $shipment, Request $request): RedirectResponse
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (in_array($shipment->status, ['shipped', 'delivered'])) {
+            return back()->with('error', 'Cannot edit a shipped or delivered shipment.');
+        }
+
+        $validated = $request->validate([
+            'mfg_warehouse_id' => 'required|exists:mfg_warehouses,id',
+            'carrier' => 'nullable|string|max:100',
+            'tracking_number' => 'nullable|string|max:255',
+            'notes' => 'nullable|string',
+        ]);
+
+        $shipment->update($validated);
+
+        return redirect()
+            ->route('seller.business.mfg.shipments.show', [$business->slug, $shipment->id])
+            ->with('success', 'Shipment updated.');
+    }
+
+    public function destroy(Business $business, MfgShipment $shipment): RedirectResponse
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($shipment->status !== 'pending') {
+            return back()->with('error', 'Only pending shipments can be deleted.');
+        }
+
+        $shipment->delete();
+
+        return redirect()
+            ->route('seller.business.mfg.shipments.index', $business->slug)
+            ->with('success', 'Shipment deleted.');
+    }
+
+    /**
+     * Mark shipment as packed.
+     */
+    public function pack(Business $business, MfgShipment $shipment): RedirectResponse
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($shipment->status !== 'pending') {
+            return back()->with('error', 'Only pending shipments can be packed.');
+        }
+
+        $shipment->update([
+            'status' => 'packed',
+            'packed_at' => now(),
+        ]);
+
+        return back()->with('success', 'Shipment marked as packed.');
+    }
+
+    /**
+     * Mark shipment as shipped and create inventory movements.
+     */
+    public function ship(Business $business, MfgShipment $shipment): RedirectResponse
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (! in_array($shipment->status, ['pending', 'packed'])) {
+            return back()->with('error', 'Only pending or packed shipments can be shipped.');
+        }
+
+        DB::transaction(function () use ($shipment, $business) {
+            $shipment->load(['lines.salesOrderLine', 'salesOrder.lines']);
+
+            // Create inventory movements for each line
+            foreach ($shipment->lines as $line) {
+                if ($line->salesOrderLine) {
+                    MfgInventoryMovement::create([
+                        'business_id' => $business->id,
+                        'product_id' => $line->salesOrderLine->product_id,
+                        'source_warehouse_id' => $shipment->mfg_warehouse_id,
+                        'quantity' => -$line->quantity_shipped, // Negative for outgoing
+                        'uom' => $line->salesOrderLine->uom ?? 'unit',
+                        'movement_type' => 'ship',
+                        'reference_type' => 'shipment',
+                        'reference_id' => $shipment->id,
+                        'reason' => 'Shipment: '.$shipment->shipment_number,
+                    ]);
+
+                    // Update sales order line shipped quantity
+                    $line->salesOrderLine->increment('quantity_shipped', $line->quantity_shipped);
+                }
+            }
+
+            $shipment->update([
+                'status' => 'shipped',
+                'shipped_at' => now(),
+            ]);
+
+            // Update sales order status if all lines are shipped
+            $salesOrder = $shipment->salesOrder;
+            if ($salesOrder) {
+                $allShipped = $salesOrder->lines->every(fn ($l) => $l->quantity_shipped >= $l->quantity_ordered);
+                if ($allShipped) {
+                    $salesOrder->update(['status' => 'shipped']);
+                }
+            }
+        });
+
+        return back()->with('success', 'Shipment marked as shipped. Inventory updated.');
+    }
+
+    /**
+     * Mark shipment as delivered.
+     */
+    public function deliver(Business $business, MfgShipment $shipment): RedirectResponse
+    {
+        if ($shipment->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($shipment->status !== 'shipped') {
+            return back()->with('error', 'Only shipped shipments can be delivered.');
+        }
+
+        DB::transaction(function () use ($shipment) {
+            $shipment->load('salesOrder.shipments');
+
+            $shipment->update([
+                'status' => 'delivered',
+                'delivered_at' => now(),
+            ]);
+
+            // Update sales order status if all shipments delivered
+            $salesOrder = $shipment->salesOrder;
+            if ($salesOrder) {
+                $allDelivered = $salesOrder->shipments->every(fn ($s) => $s->id === $shipment->id || $s->status === 'delivered');
+                if ($allDelivered) {
+                    $salesOrder->update(['status' => 'completed']);
+                }
+            }
+        });
+
+        return back()->with('success', 'Shipment marked as delivered.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgVendorController.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgVendor;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgVendorController extends Controller
+{
+    public function index(Business $business): View
+    {
+        $vendors = MfgVendor::forBusiness($business->id)
+            ->withCount('purchaseOrders')
+            ->orderBy('name')
+            ->paginate(20);
+
+        return view('seller.manufacturing.vendors.index', [
+            'business' => $business,
+            'vendors' => $vendors,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        return view('seller.manufacturing.vendors.create', [
+            'business' => $business,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'contact_name' => 'nullable|string|max:255',
+            'email' => 'nullable|email|max:255',
+            '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',
+            'notes' => 'nullable|string',
+            'is_active' => 'boolean',
+        ]);
+
+        MfgVendor::create([
+            'business_id' => $business->id,
+            ...$validated,
+            'is_active' => $validated['is_active'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.mfg.vendors.index', $business->slug)
+            ->with('success', 'Vendor created.');
+    }
+
+    public function show(Business $business, MfgVendor $vendor): View
+    {
+        if ($vendor->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $vendor->load(['purchaseOrders' => fn ($q) => $q->latest()->limit(10)]);
+
+        return view('seller.manufacturing.vendors.show', [
+            'business' => $business,
+            'vendor' => $vendor,
+        ]);
+    }
+
+    public function edit(Business $business, MfgVendor $vendor): View
+    {
+        if ($vendor->business_id !== $business->id) {
+            abort(403);
+        }
+
+        return view('seller.manufacturing.vendors.edit', [
+            'business' => $business,
+            'vendor' => $vendor,
+        ]);
+    }
+
+    public function update(Business $business, MfgVendor $vendor, Request $request): RedirectResponse
+    {
+        if ($vendor->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'contact_name' => 'nullable|string|max:255',
+            'email' => 'nullable|email|max:255',
+            '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',
+            'notes' => 'nullable|string',
+            'is_active' => 'boolean',
+        ]);
+
+        $vendor->update($validated);
+
+        return redirect()
+            ->route('seller.business.mfg.vendors.index', $business->slug)
+            ->with('success', 'Vendor updated.');
+    }
+
+    public function destroy(Business $business, MfgVendor $vendor): RedirectResponse
+    {
+        if ($vendor->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $vendor->delete();
+
+        return redirect()
+            ->route('seller.business.mfg.vendors.index', $business->slug)
+            ->with('success', 'Vendor deleted.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgWorkCenterController.php

@@ -0,0 +1,100 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgWorkCenter;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgWorkCenterController extends Controller
+{
+    public function index(Business $business): View
+    {
+        $workCenters = MfgWorkCenter::forBusiness($business->id)
+            ->withCount('operations')
+            ->orderBy('name')
+            ->paginate(20);
+
+        return view('seller.manufacturing.work-centers.index', [
+            'business' => $business,
+            'workCenters' => $workCenters,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        return view('seller.manufacturing.work-centers.create', [
+            'business' => $business,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'type' => 'nullable|string|max:50',
+            'capacity_units_per_hour' => 'nullable|integer|min:0',
+            'is_active' => 'boolean',
+        ]);
+
+        MfgWorkCenter::create([
+            'business_id' => $business->id,
+            ...$validated,
+            'is_active' => $validated['is_active'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-centers.index', $business->slug)
+            ->with('success', 'Work center created.');
+    }
+
+    public function edit(Business $business, MfgWorkCenter $workCenter): View
+    {
+        if ($workCenter->business_id !== $business->id) {
+            abort(403);
+        }
+
+        return view('seller.manufacturing.work-centers.edit', [
+            'business' => $business,
+            'workCenter' => $workCenter,
+        ]);
+    }
+
+    public function update(Business $business, MfgWorkCenter $workCenter, Request $request): RedirectResponse
+    {
+        if ($workCenter->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'code' => 'nullable|string|max:50',
+            'type' => 'nullable|string|max:50',
+            'capacity_units_per_hour' => 'nullable|integer|min:0',
+            'is_active' => 'boolean',
+        ]);
+
+        $workCenter->update($validated);
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-centers.index', $business->slug)
+            ->with('success', 'Work center updated.');
+    }
+
+    public function destroy(Business $business, MfgWorkCenter $workCenter): RedirectResponse
+    {
+        if ($workCenter->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $workCenter->delete();
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-centers.index', $business->slug)
+            ->with('success', 'Work center deleted.');
+    }
+}

app/Http/Controllers/Seller/Manufacturing/MfgWorkOrderController.php

@@ -0,0 +1,255 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Manufacturing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Manufacturing\MfgBatch;
+use App\Models\Manufacturing\MfgRecipe;
+use App\Models\Manufacturing\MfgWorkCenter;
+use App\Models\Manufacturing\MfgWorkOrder;
+use App\Models\Manufacturing\MfgWorkOrderOperation;
+use App\Models\Product;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MfgWorkOrderController extends Controller
+{
+    public function index(Business $business, Request $request): View
+    {
+        $query = MfgWorkOrder::forBusiness($business->id)
+            ->with(['product', 'recipe']);
+
+        // Filter by status
+        if ($request->filled('status')) {
+            $query->status($request->status);
+        }
+
+        $workOrders = $query->orderBy('created_at', 'desc')->paginate(20);
+
+        $stats = [
+            'planned' => MfgWorkOrder::forBusiness($business->id)->status('planned')->count(),
+            'in_progress' => MfgWorkOrder::forBusiness($business->id)->status('in_progress')->count(),
+            'completed' => MfgWorkOrder::forBusiness($business->id)->status('completed')->count(),
+        ];
+
+        return view('seller.manufacturing.work-orders.index', [
+            'business' => $business,
+            'workOrders' => $workOrders,
+            'stats' => $stats,
+            'currentStatus' => $request->status,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        $recipes = MfgRecipe::forBusiness($business->id)
+            ->active()
+            ->with('product')
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        $workCenters = MfgWorkCenter::forBusiness($business->id)
+            ->active()
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.manufacturing.work-orders.create', [
+            'business' => $business,
+            'products' => $products,
+            'recipes' => $recipes,
+            'workCenters' => $workCenters,
+        ]);
+    }
+
+    public function store(Business $business, Request $request): RedirectResponse
+    {
+        $validated = $request->validate([
+            'product_id' => 'required|exists:products,id',
+            'mfg_recipe_id' => 'nullable|exists:mfg_recipes,id',
+            'quantity_planned' => 'required|numeric|min:0.0001',
+            'uom' => 'required|string|max:50',
+            'scheduled_start_at' => 'nullable|date',
+            'scheduled_end_at' => 'nullable|date|after_or_equal:scheduled_start_at',
+            'notes' => 'nullable|string',
+            'operations' => 'array',
+            'operations.*.sequence' => 'required|integer|min:1',
+            'operations.*.operation_code' => 'required|string|max:50',
+            'operations.*.mfg_work_center_id' => 'nullable|exists:mfg_work_centers,id',
+        ]);
+
+        $workOrder = MfgWorkOrder::create([
+            'business_id' => $business->id,
+            'product_id' => $validated['product_id'],
+            'mfg_recipe_id' => $validated['mfg_recipe_id'] ?? null,
+            'work_order_number' => MfgWorkOrder::generateWorkOrderNumber($business->id),
+            'status' => 'planned',
+            'quantity_planned' => $validated['quantity_planned'],
+            'uom' => $validated['uom'],
+            'scheduled_start_at' => $validated['scheduled_start_at'] ?? null,
+            'scheduled_end_at' => $validated['scheduled_end_at'] ?? null,
+            'notes' => $validated['notes'] ?? null,
+        ]);
+
+        // Create operations
+        if (! empty($validated['operations'])) {
+            foreach ($validated['operations'] as $operation) {
+                MfgWorkOrderOperation::create([
+                    'mfg_work_order_id' => $workOrder->id,
+                    'sequence' => $operation['sequence'],
+                    'operation_code' => $operation['operation_code'],
+                    'mfg_work_center_id' => $operation['mfg_work_center_id'] ?? null,
+                    'status' => 'pending',
+                ]);
+            }
+        }
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-orders.show', [$business->slug, $workOrder->id])
+            ->with('success', 'Work order created: '.$workOrder->work_order_number);
+    }
+
+    public function show(Business $business, MfgWorkOrder $workOrder): View
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $workOrder->load(['product', 'recipe.components.componentProduct', 'operations.workCenter', 'batches']);
+
+        return view('seller.manufacturing.work-orders.show', [
+            'business' => $business,
+            'workOrder' => $workOrder,
+        ]);
+    }
+
+    public function edit(Business $business, MfgWorkOrder $workOrder): View
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $workOrder->load(['operations']);
+
+        $products = Product::whereHas('brand', fn ($q) => $q->where('business_id', $business->id))
+            ->orderBy('name')
+            ->get();
+
+        $recipes = MfgRecipe::forBusiness($business->id)
+            ->active()
+            ->with('product')
+            ->orderBy('created_at', 'desc')
+            ->get();
+
+        $workCenters = MfgWorkCenter::forBusiness($business->id)
+            ->active()
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.manufacturing.work-orders.edit', [
+            'business' => $business,
+            'workOrder' => $workOrder,
+            'products' => $products,
+            'recipes' => $recipes,
+            'workCenters' => $workCenters,
+        ]);
+    }
+
+    public function update(Business $business, MfgWorkOrder $workOrder, Request $request): RedirectResponse
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'product_id' => 'required|exists:products,id',
+            'mfg_recipe_id' => 'nullable|exists:mfg_recipes,id',
+            'quantity_planned' => 'required|numeric|min:0.0001',
+            'uom' => 'required|string|max:50',
+            'scheduled_start_at' => 'nullable|date',
+            'scheduled_end_at' => 'nullable|date|after_or_equal:scheduled_start_at',
+            'notes' => 'nullable|string',
+        ]);
+
+        $workOrder->update($validated);
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-orders.show', [$business->slug, $workOrder->id])
+            ->with('success', 'Work order updated.');
+    }
+
+    /**
+     * Start a work order.
+     */
+    public function start(Business $business, MfgWorkOrder $workOrder): RedirectResponse
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if (! $workOrder->start()) {
+            return back()->with('error', 'Cannot start this work order.');
+        }
+
+        return back()->with('success', 'Work order started.');
+    }
+
+    /**
+     * Complete a work order and create batch.
+     */
+    public function complete(Business $business, MfgWorkOrder $workOrder, Request $request): RedirectResponse
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        $validated = $request->validate([
+            'quantity_completed' => 'required|numeric|min:0',
+        ]);
+
+        if (! $workOrder->complete($validated['quantity_completed'])) {
+            return back()->with('error', 'Cannot complete this work order.');
+        }
+
+        // Create a batch for the completed work order
+        $batch = MfgBatch::create([
+            'business_id' => $business->id,
+            'batch_number' => MfgBatch::generateBatchNumber($business->id),
+            'product_id' => $workOrder->product_id,
+            'mfg_work_order_id' => $workOrder->id,
+            'status' => 'open',
+            'quantity_produced' => $validated['quantity_completed'],
+            'uom' => $workOrder->uom,
+            'manufactured_at' => now(),
+        ]);
+
+        // Link batch to work order
+        $workOrder->update(['mfg_batch_id' => $batch->id]);
+
+        return redirect()
+            ->route('seller.business.manufacturing.batches.show', [$business->slug, $batch->id])
+            ->with('success', 'Work order completed. Batch '.$batch->batch_number.' created.');
+    }
+
+    public function destroy(Business $business, MfgWorkOrder $workOrder): RedirectResponse
+    {
+        if ($workOrder->business_id !== $business->id) {
+            abort(403);
+        }
+
+        if ($workOrder->status !== 'planned') {
+            return back()->with('error', 'Can only delete planned work orders.');
+        }
+
+        $workOrder->delete();
+
+        return redirect()
+            ->route('seller.business.manufacturing.work-orders.index', $business->slug)
+            ->with('success', 'Work order deleted.');
+    }
+}

app/Http/Controllers/Seller/Marketing/CampaignController.php

@@ -6,6 +6,7 @@ use App\Http\Controllers\Controller;
 use App\Models\Brand;
 use App\Models\Marketing\Campaign;
 use App\Models\Marketing\MarketingChannel;
+use App\Models\Marketing\MarketingPromo;
 use App\Models\Marketing\MarketingTemplate;
 use App\Services\AI\TemplatePromptBuilder;
 use App\Services\Marketing\AIContentService;
@@ -45,13 +46,21 @@ class CampaignController extends Controller
         $preselectedSegment = $request->query('segment');
         $preselectedBrand = $request->query('brand_id');
 
+        // Pre-populate from Promo if promo_id provided
+        $promo = null;
+        if ($request->query('promo_id')) {
+            $promo = MarketingPromo::where('business_id', $business->id)
+                ->find($request->query('promo_id'));
+        }
+
         return view('seller.marketing.campaigns.create', compact(
             'business',
             'brands',
             'channels',
             'templates',
             'preselectedSegment',
-            'preselectedBrand'
+            'preselectedBrand',
+            'promo'
         ));
     }
 

app/Http/Controllers/Seller/Marketing/IntelligenceController.php

@@ -0,0 +1,148 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Marketing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Brand;
+use App\Services\Marketing\MarketingIntelligenceService;
+use Illuminate\Http\Request;
+
+/**
+ * Marketing Intelligence Controller
+ *
+ * Displays market intelligence data from CannaiQ including:
+ * - Store-level metrics (pricing position, market share, trends)
+ * - Product metrics (velocity, pricing history, competitor positioning)
+ * - Competitor snapshots (out-of-stock, pricing, promotions)
+ */
+class IntelligenceController extends Controller
+{
+    protected MarketingIntelligenceService $intelligence;
+
+    public function __construct(MarketingIntelligenceService $intelligence)
+    {
+        $this->intelligence = $intelligence;
+    }
+
+    /**
+     * Display the marketing intelligence dashboard
+     */
+    public function index(Request $request)
+    {
+        $business = currentBusiness();
+
+        // Get brands for filtering
+        $brands = Brand::where('business_id', $business->id)
+            ->orderBy('name')
+            ->get();
+
+        // Get store external ID from business settings or request
+        $storeExternalId = $request->get('store_id', $business->cannaiq_store_id ?? null);
+
+        // Fetch intelligence data if store is configured
+        $storeMetrics = [];
+        $productMetrics = [];
+        $competitorSnapshot = [];
+        $trends = [];
+
+        if ($storeExternalId) {
+            $storeMetrics = $this->intelligence->getStoreIntelligence($business->id, $storeExternalId);
+            $productMetrics = $this->intelligence->getProductIntelligence($business->id, $storeExternalId, 20);
+            $competitorSnapshot = $this->intelligence->getCompetitorSnapshot($business->id, $storeExternalId);
+            $trends = $this->intelligence->getMarketTrends($business->id, $storeExternalId);
+        }
+
+        return view('seller.marketing.intelligence.index', compact(
+            'business',
+            'brands',
+            'storeExternalId',
+            'storeMetrics',
+            'productMetrics',
+            'competitorSnapshot',
+            'trends'
+        ));
+    }
+
+    /**
+     * Display store-level intelligence details
+     */
+    public function store(Request $request, $businessSlug, string $storeExternalId)
+    {
+        $business = currentBusiness();
+
+        $storeData = $this->intelligence->getStoreIntelligence($business->id, $storeExternalId);
+        $productMetrics = $this->intelligence->getProductIntelligence($business->id, $storeExternalId, 50);
+        $trends = $this->intelligence->getMarketTrends($business->id, $storeExternalId);
+
+        return view('seller.marketing.intelligence.store', compact(
+            'business',
+            'storeExternalId',
+            'storeData',
+            'productMetrics',
+            'trends'
+        ));
+    }
+
+    /**
+     * Display product-level intelligence details
+     */
+    public function product(Request $request, $businessSlug, string $productExternalId)
+    {
+        $business = currentBusiness();
+
+        // Get store context
+        $storeExternalId = $request->get('store_id', $business->cannaiq_store_id ?? null);
+
+        $productData = [];
+        $priceHistory = [];
+        $competitorPricing = [];
+
+        if ($storeExternalId) {
+            // Get product data from cached metrics
+            $allProducts = $this->intelligence->getProductIntelligence($business->id, $storeExternalId, 100);
+            $products = $allProducts['products'] ?? [];
+
+            // Find the specific product
+            $productData = collect($products)->firstWhere('product_id', $productExternalId) ?? [];
+
+            // Price history would come from historical snapshots
+            // For now, placeholder
+            $priceHistory = [];
+            $competitorPricing = [];
+        }
+
+        return view('seller.marketing.intelligence.product', compact(
+            'business',
+            'productExternalId',
+            'productData',
+            'priceHistory',
+            'competitorPricing'
+        ));
+    }
+
+    /**
+     * Refresh intelligence data from CannaiQ
+     */
+    public function refresh(Request $request, $businessSlug)
+    {
+        $business = currentBusiness();
+        $storeExternalId = $request->get('store_id', $business->cannaiq_store_id ?? null);
+
+        if (! $storeExternalId) {
+            return redirect()
+                ->route('seller.business.marketing.intelligence.index', $business->slug)
+                ->with('error', 'No store configured for intelligence data.');
+        }
+
+        $results = $this->intelligence->refreshIntelligence($business->id, $storeExternalId);
+
+        $successCount = count(array_filter($results));
+        $message = $successCount > 0
+            ? "Intelligence data refreshed ({$successCount}/3 data sources updated)."
+            : 'Failed to refresh intelligence data. Please try again later.';
+
+        return redirect()
+            ->route('seller.business.marketing.intelligence.index', $business->slug)
+            ->with($successCount > 0 ? 'success' : 'error', $message);
+    }
+}

app/Http/Controllers/Seller/Marketing/MarketingCampaignController.php

@@ -0,0 +1,338 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Marketing;
+
+use App\Http\Controllers\Controller;
+use App\Jobs\SendMarketingCampaignJob;
+use App\Models\Business;
+use App\Models\Marketing\MarketingCampaign;
+use App\Models\Marketing\MarketingList;
+use App\Models\Marketing\MarketingPromo;
+use App\Services\Messaging\EmailSender;
+use App\Services\Messaging\SmsSender;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MarketingCampaignController extends Controller
+{
+    public function index(Request $request, Business $business): View
+    {
+        $query = MarketingCampaign::forBusiness($business->id)
+            ->with('list')
+            ->orderBy('created_at', 'desc');
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        if ($request->filled('channel')) {
+            $query->channel($request->channel);
+        }
+
+        $campaigns = $query->paginate(25)->withQueryString();
+
+        return view('seller.marketing.campaigns.index', [
+            'business' => $business,
+            'campaigns' => $campaigns,
+            'statuses' => MarketingCampaign::STATUSES,
+            'channels' => MarketingCampaign::CHANNELS,
+            'filters' => $request->only(['status', 'channel']),
+        ]);
+    }
+
+    public function create(Request $request, Business $business): View
+    {
+        $lists = MarketingList::forBusiness($business->id)->get();
+
+        // Pre-fill from promo if source=promo
+        $prefill = [];
+        if ($request->source === 'promo' && $request->promo_id) {
+            $promo = MarketingPromo::forBusiness($business->id)->find($request->promo_id);
+            if ($promo) {
+                $prefill = $this->prefillFromPromo($promo, $request->channel ?? 'email');
+            }
+        }
+
+        return view('seller.marketing.campaigns.create', [
+            'business' => $business,
+            'lists' => $lists,
+            'channels' => MarketingCampaign::CHANNELS,
+            'prefill' => $prefill,
+            'source' => $request->source,
+            'sourceId' => $request->promo_id,
+        ]);
+    }
+
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'channel' => 'required|in:email,sms,multi',
+            'marketing_list_id' => 'nullable|exists:marketing_lists,id',
+            'subject' => 'nullable|string|max:255',
+            'email_preview_text' => 'nullable|string|max:255',
+            'sms_body' => 'nullable|string|max:1600',
+            'email_body_html' => 'nullable|string',
+            'from_name' => 'nullable|string|max:255',
+            'from_email' => 'nullable|email|max:255',
+            'source_type' => 'nullable|string|in:manual,promo,automation',
+            'source_id' => 'nullable|integer',
+        ]);
+
+        // Verify list belongs to business
+        if ($validated['marketing_list_id']) {
+            $list = MarketingList::where('business_id', $business->id)
+                ->find($validated['marketing_list_id']);
+            if (! $list) {
+                return back()->withErrors(['marketing_list_id' => 'Invalid list selected.'])->withInput();
+            }
+        }
+
+        $campaign = MarketingCampaign::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'channel' => $validated['channel'],
+            'status' => MarketingCampaign::STATUS_DRAFT,
+            'marketing_list_id' => $validated['marketing_list_id'] ?? null,
+            'subject' => $validated['subject'] ?? null,
+            'email_preview_text' => $validated['email_preview_text'] ?? null,
+            'sms_body' => $validated['sms_body'] ?? null,
+            'email_body_html' => $validated['email_body_html'] ?? null,
+            'from_name' => $validated['from_name'] ?? null,
+            'from_email' => $validated['from_email'] ?? null,
+            'source_type' => $validated['source_type'] ?? MarketingCampaign::SOURCE_MANUAL,
+            'source_id' => $validated['source_id'] ?? null,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.campaigns.show', [$business, $campaign])
+            ->with('success', 'Campaign created successfully.');
+    }
+
+    public function show(Business $business, MarketingCampaign $campaign): View
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        $campaign->load('list', 'messageLogs');
+
+        return view('seller.marketing.campaigns.show', [
+            'business' => $business,
+            'campaign' => $campaign,
+        ]);
+    }
+
+    public function edit(Business $business, MarketingCampaign $campaign): View
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if (! $campaign->canEdit()) {
+            return redirect()
+                ->route('seller.business.marketing.campaigns.show', [$business, $campaign])
+                ->with('error', 'Cannot edit a campaign that is sending or sent.');
+        }
+
+        $lists = MarketingList::forBusiness($business->id)->get();
+
+        return view('seller.marketing.campaigns.edit', [
+            'business' => $business,
+            'campaign' => $campaign,
+            'lists' => $lists,
+            'channels' => MarketingCampaign::CHANNELS,
+        ]);
+    }
+
+    public function update(Request $request, Business $business, MarketingCampaign $campaign): RedirectResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if (! $campaign->canEdit()) {
+            return back()->with('error', 'Cannot edit a campaign that is sending or sent.');
+        }
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'channel' => 'required|in:email,sms,multi',
+            'marketing_list_id' => 'nullable|exists:marketing_lists,id',
+            'subject' => 'nullable|string|max:255',
+            'email_preview_text' => 'nullable|string|max:255',
+            'sms_body' => 'nullable|string|max:1600',
+            'email_body_html' => 'nullable|string',
+            'from_name' => 'nullable|string|max:255',
+            'from_email' => 'nullable|email|max:255',
+        ]);
+
+        // Verify list belongs to business
+        if ($validated['marketing_list_id']) {
+            $list = MarketingList::where('business_id', $business->id)
+                ->find($validated['marketing_list_id']);
+            if (! $list) {
+                return back()->withErrors(['marketing_list_id' => 'Invalid list selected.'])->withInput();
+            }
+        }
+
+        $campaign->update([
+            'name' => $validated['name'],
+            'channel' => $validated['channel'],
+            'marketing_list_id' => $validated['marketing_list_id'] ?? null,
+            'subject' => $validated['subject'] ?? null,
+            'email_preview_text' => $validated['email_preview_text'] ?? null,
+            'sms_body' => $validated['sms_body'] ?? null,
+            'email_body_html' => $validated['email_body_html'] ?? null,
+            'from_name' => $validated['from_name'] ?? null,
+            'from_email' => $validated['from_email'] ?? null,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.campaigns.show', [$business, $campaign])
+            ->with('success', 'Campaign updated successfully.');
+    }
+
+    public function schedule(Request $request, Business $business, MarketingCampaign $campaign): RedirectResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if (! $campaign->canSchedule()) {
+            return back()->with('error', 'Cannot schedule this campaign.');
+        }
+
+        $validated = $request->validate([
+            'send_at' => 'required|date|after:now',
+        ]);
+
+        $campaign->schedule(new \DateTime($validated['send_at']));
+
+        return back()->with('success', 'Campaign scheduled for '.date('M j, Y g:i A', strtotime($validated['send_at'])));
+    }
+
+    public function sendNow(Business $business, MarketingCampaign $campaign): RedirectResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if (! $campaign->canSend()) {
+            return back()->with('error', 'Cannot send this campaign. Make sure a list is selected and campaign is in draft status.');
+        }
+
+        SendMarketingCampaignJob::dispatch($campaign->id);
+
+        return back()->with('success', 'Campaign is now being sent.');
+    }
+
+    public function cancel(Business $business, MarketingCampaign $campaign): RedirectResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if (! $campaign->canCancel()) {
+            return back()->with('error', 'Cannot cancel this campaign.');
+        }
+
+        $campaign->cancel();
+
+        return back()->with('success', 'Campaign cancelled.');
+    }
+
+    public function testEmail(Request $request, Business $business, MarketingCampaign $campaign, EmailSender $emailSender): JsonResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        $validated = $request->validate([
+            'email' => 'required|email',
+        ]);
+
+        if (! $campaign->hasEmailContent()) {
+            return response()->json(['success' => false, 'message' => 'Campaign has no email content.']);
+        }
+
+        $result = $emailSender->sendTestEmail($campaign, $validated['email']);
+
+        return response()->json($result);
+    }
+
+    public function testSms(Request $request, Business $business, MarketingCampaign $campaign, SmsSender $smsSender): JsonResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        $validated = $request->validate([
+            'phone' => 'required|string',
+        ]);
+
+        if (! $campaign->hasSmsContent()) {
+            return response()->json(['success' => false, 'message' => 'Campaign has no SMS content.']);
+        }
+
+        $result = $smsSender->sendTestSms($campaign, $validated['phone']);
+
+        return response()->json($result);
+    }
+
+    public function destroy(Business $business, MarketingCampaign $campaign): RedirectResponse
+    {
+        $this->authorizeCampaign($business, $campaign);
+
+        if ($campaign->status === MarketingCampaign::STATUS_SENDING) {
+            return back()->with('error', 'Cannot delete a campaign that is currently sending.');
+        }
+
+        $campaign->delete();
+
+        return redirect()
+            ->route('seller.business.marketing.campaigns.index', $business)
+            ->with('success', 'Campaign deleted successfully.');
+    }
+
+    protected function authorizeCampaign(Business $business, MarketingCampaign $campaign): void
+    {
+        if ($campaign->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+
+    protected function prefillFromPromo(MarketingPromo $promo, string $channel): array
+    {
+        $name = $promo->name.' - '.($channel === 'sms' ? 'SMS' : 'Email').' Blast';
+        $subject = $promo->name;
+
+        // Build simple description from promo
+        $description = $promo->description ?? '';
+        $dateRange = '';
+        if ($promo->start_date && $promo->end_date) {
+            $dateRange = 'Valid '.$promo->start_date->format('M j').' - '.$promo->end_date->format('M j');
+        }
+
+        // Simple email template
+        $emailHtml = <<<HTML
+<!DOCTYPE html>
+<html>
+<head>
+    <meta charset="utf-8">
+    <title>{$promo->name}</title>
+</head>
+<body style="font-family: Arial, sans-serif; line-height: 1.6; color: #333; max-width: 600px; margin: 0 auto; padding: 20px;">
+    <h1 style="color: #1a1a1a;">{$promo->name}</h1>
+    <p>{$description}</p>
+    <p style="font-weight: bold; color: #059669;">{$dateRange}</p>
+    <p>Don't miss out on this limited time offer!</p>
+</body>
+</html>
+HTML;
+
+        // Simple SMS
+        $smsBody = $promo->name;
+        if ($description) {
+            $smsBody .= ' - '.substr($description, 0, 100);
+        }
+        if ($dateRange) {
+            $smsBody .= '. '.$dateRange;
+        }
+
+        return [
+            'name' => $name,
+            'subject' => $subject,
+            'email_body_html' => $emailHtml,
+            'sms_body' => $smsBody,
+            'source_type' => MarketingCampaign::SOURCE_PROMO,
+            'source_id' => $promo->id,
+        ];
+    }
+}

app/Http/Controllers/Seller/Marketing/MarketingContactController.php

@@ -0,0 +1,183 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Marketing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Marketing\MarketingContact;
+use App\Models\Marketing\MarketingList;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MarketingContactController extends Controller
+{
+    public function index(Request $request, Business $business): View
+    {
+        $query = MarketingContact::forBusiness($business->id)
+            ->orderBy('created_at', 'desc');
+
+        if ($request->filled('type')) {
+            $query->ofType($request->type);
+        }
+
+        if ($request->filled('subscribed')) {
+            if ($request->subscribed === 'email') {
+                $query->subscribedEmail();
+            } elseif ($request->subscribed === 'sms') {
+                $query->subscribedSms();
+            }
+        }
+
+        if ($request->filled('search')) {
+            $search = $request->search;
+            $query->where(function ($q) use ($search) {
+                $q->where('email', 'ILIKE', "%{$search}%")
+                    ->orWhere('phone', 'ILIKE', "%{$search}%")
+                    ->orWhere('first_name', 'ILIKE', "%{$search}%")
+                    ->orWhere('last_name', 'ILIKE', "%{$search}%");
+            });
+        }
+
+        $contacts = $query->paginate(25)->withQueryString();
+
+        $lists = MarketingList::forBusiness($business->id)->get();
+
+        return view('seller.marketing.contacts.index', [
+            'business' => $business,
+            'contacts' => $contacts,
+            'lists' => $lists,
+            'types' => MarketingContact::TYPES,
+            'filters' => $request->only(['type', 'subscribed', 'search']),
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        return view('seller.marketing.contacts.create', [
+            'business' => $business,
+            'types' => MarketingContact::TYPES,
+            'sources' => MarketingContact::SOURCES,
+        ]);
+    }
+
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'type' => 'required|in:buyer,consumer,internal',
+            'email' => 'nullable|email|max:255',
+            'phone' => 'nullable|string|max:20',
+            'first_name' => 'nullable|string|max:100',
+            'last_name' => 'nullable|string|max:100',
+            'tags' => 'nullable|array',
+            'is_subscribed_email' => 'boolean',
+            'is_subscribed_sms' => 'boolean',
+        ]);
+
+        if (empty($validated['email']) && empty($validated['phone'])) {
+            return back()->withErrors(['email' => 'Either email or phone is required.'])->withInput();
+        }
+
+        $contact = MarketingContact::create([
+            'business_id' => $business->id,
+            'type' => $validated['type'],
+            'email' => $validated['email'] ?? null,
+            'phone' => $validated['phone'] ?? null,
+            'first_name' => $validated['first_name'] ?? null,
+            'last_name' => $validated['last_name'] ?? null,
+            'tags' => $validated['tags'] ?? [],
+            'source' => MarketingContact::SOURCE_MANUAL,
+            'is_subscribed_email' => $validated['is_subscribed_email'] ?? true,
+            'is_subscribed_sms' => $validated['is_subscribed_sms'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.contacts.index', $business)
+            ->with('success', 'Contact created successfully.');
+    }
+
+    public function edit(Business $business, MarketingContact $contact): View
+    {
+        $this->authorizeContact($business, $contact);
+
+        return view('seller.marketing.contacts.edit', [
+            'business' => $business,
+            'contact' => $contact,
+            'types' => MarketingContact::TYPES,
+            'sources' => MarketingContact::SOURCES,
+        ]);
+    }
+
+    public function update(Request $request, Business $business, MarketingContact $contact): RedirectResponse
+    {
+        $this->authorizeContact($business, $contact);
+
+        $validated = $request->validate([
+            'type' => 'required|in:buyer,consumer,internal',
+            'email' => 'nullable|email|max:255',
+            'phone' => 'nullable|string|max:20',
+            'first_name' => 'nullable|string|max:100',
+            'last_name' => 'nullable|string|max:100',
+            'tags' => 'nullable|array',
+            'is_subscribed_email' => 'boolean',
+            'is_subscribed_sms' => 'boolean',
+        ]);
+
+        if (empty($validated['email']) && empty($validated['phone'])) {
+            return back()->withErrors(['email' => 'Either email or phone is required.'])->withInput();
+        }
+
+        $contact->update([
+            'type' => $validated['type'],
+            'email' => $validated['email'] ?? null,
+            'phone' => $validated['phone'] ?? null,
+            'first_name' => $validated['first_name'] ?? null,
+            'last_name' => $validated['last_name'] ?? null,
+            'tags' => $validated['tags'] ?? [],
+            'is_subscribed_email' => $validated['is_subscribed_email'] ?? true,
+            'is_subscribed_sms' => $validated['is_subscribed_sms'] ?? true,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.contacts.index', $business)
+            ->with('success', 'Contact updated successfully.');
+    }
+
+    public function destroy(Business $business, MarketingContact $contact): RedirectResponse
+    {
+        $this->authorizeContact($business, $contact);
+
+        $contact->delete();
+
+        return redirect()
+            ->route('seller.business.marketing.contacts.index', $business)
+            ->with('success', 'Contact deleted successfully.');
+    }
+
+    public function addToList(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'contact_ids' => 'required|array',
+            'contact_ids.*' => 'integer|exists:marketing_contacts,id',
+            'list_id' => 'required|integer|exists:marketing_lists,id',
+        ]);
+
+        $list = MarketingList::where('business_id', $business->id)
+            ->findOrFail($validated['list_id']);
+
+        $contacts = MarketingContact::forBusiness($business->id)
+            ->whereIn('id', $validated['contact_ids'])
+            ->pluck('id');
+
+        $list->addContacts($contacts->toArray());
+
+        return back()->with('success', count($contacts).' contact(s) added to list.');
+    }
+
+    protected function authorizeContact(Business $business, MarketingContact $contact): void
+    {
+        if ($contact->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+}

app/Http/Controllers/Seller/Marketing/MarketingListController.php

@@ -0,0 +1,128 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Marketing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Marketing\MarketingList;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class MarketingListController extends Controller
+{
+    public function index(Business $business): View
+    {
+        $lists = MarketingList::forBusiness($business->id)
+            ->withCount('contacts')
+            ->orderBy('created_at', 'desc')
+            ->paginate(25);
+
+        return view('seller.marketing.lists.index', [
+            'business' => $business,
+            'lists' => $lists,
+        ]);
+    }
+
+    public function create(Business $business): View
+    {
+        return view('seller.marketing.lists.create', [
+            'business' => $business,
+            'types' => MarketingList::TYPES,
+        ]);
+    }
+
+    public function store(Request $request, Business $business): RedirectResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string|max:1000',
+            'type' => 'required|in:static,smart',
+            'filters' => 'nullable|array',
+        ]);
+
+        MarketingList::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'description' => $validated['description'] ?? null,
+            'type' => $validated['type'],
+            'filters' => $validated['filters'] ?? null,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.lists.index', $business)
+            ->with('success', 'List created successfully.');
+    }
+
+    public function show(Business $business, MarketingList $list): View
+    {
+        $this->authorizeList($business, $list);
+
+        $contacts = $list->getContacts()->paginate(25);
+
+        return view('seller.marketing.lists.show', [
+            'business' => $business,
+            'list' => $list,
+            'contacts' => $contacts,
+        ]);
+    }
+
+    public function edit(Business $business, MarketingList $list): View
+    {
+        $this->authorizeList($business, $list);
+
+        return view('seller.marketing.lists.edit', [
+            'business' => $business,
+            'list' => $list,
+            'types' => MarketingList::TYPES,
+        ]);
+    }
+
+    public function update(Request $request, Business $business, MarketingList $list): RedirectResponse
+    {
+        $this->authorizeList($business, $list);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string|max:1000',
+            'filters' => 'nullable|array',
+        ]);
+
+        $list->update([
+            'name' => $validated['name'],
+            'description' => $validated['description'] ?? null,
+            'filters' => $validated['filters'] ?? null,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.lists.index', $business)
+            ->with('success', 'List updated successfully.');
+    }
+
+    public function destroy(Business $business, MarketingList $list): RedirectResponse
+    {
+        $this->authorizeList($business, $list);
+
+        $list->delete();
+
+        return redirect()
+            ->route('seller.business.marketing.lists.index', $business)
+            ->with('success', 'List deleted successfully.');
+    }
+
+    public function removeContact(Business $business, MarketingList $list, int $contactId): RedirectResponse
+    {
+        $this->authorizeList($business, $list);
+
+        $list->removeContacts([$contactId]);
+
+        return back()->with('success', 'Contact removed from list.');
+    }
+
+    protected function authorizeList(Business $business, MarketingList $list): void
+    {
+        if ($list->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+}

app/Http/Controllers/Seller/Marketing/PromoController.php

@@ -0,0 +1,382 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Marketing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Brand;
+use App\Models\Marketing\MarketingPromo;
+use App\Services\Marketing\PromoRecommendationService;
+use Illuminate\Http\Request;
+
+/**
+ * Promo Builder Controller
+ *
+ * Manages promotional offers including:
+ * - Creating promos with AI recommendations
+ * - Targeting stores, brands, or categories
+ * - Estimating lift and margin impact
+ * - Generating SMS/email copy
+ */
+class PromoController extends Controller
+{
+    protected PromoRecommendationService $recommendations;
+
+    public function __construct(PromoRecommendationService $recommendations)
+    {
+        $this->recommendations = $recommendations;
+    }
+
+    /**
+     * Display list of all promos
+     */
+    public function index(Request $request)
+    {
+        $business = currentBusiness();
+
+        $promos = MarketingPromo::forBusiness($business->id)
+            ->when($request->status, fn ($q, $status) => $q->where('status', $status))
+            ->when($request->type, fn ($q, $type) => $q->where('type', $type))
+            ->when($request->brand_id, fn ($q, $brandId) => $q->where('brand_id', $brandId))
+            ->with(['brand', 'creator'])
+            ->orderByDesc('created_at')
+            ->paginate(20);
+
+        $brands = Brand::where('business_id', $business->id)
+            ->orderBy('name')
+            ->get();
+
+        $promoTypes = MarketingPromo::getTypes();
+        $statuses = MarketingPromo::getStatuses();
+
+        return view('seller.marketing.promos.index', compact(
+            'business',
+            'promos',
+            'brands',
+            'promoTypes',
+            'statuses'
+        ));
+    }
+
+    /**
+     * Show create promo form (Promo Builder wizard)
+     */
+    public function create(Request $request)
+    {
+        $business = currentBusiness();
+
+        $brands = Brand::where('business_id', $business->id)
+            ->orderBy('name')
+            ->get();
+
+        $promoTypes = MarketingPromo::getTypes();
+
+        // Get AI recommendations
+        $storeExternalId = $request->get('store_id', $business->cannaiq_store_id ?? null);
+        $recommendations = $this->recommendations->getRecommendations($business->id, $storeExternalId);
+
+        return view('seller.marketing.promos.create', compact(
+            'business',
+            'brands',
+            'promoTypes',
+            'recommendations'
+        ));
+    }
+
+    /**
+     * Store a new promo
+     */
+    public function store(Request $request)
+    {
+        $business = currentBusiness();
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'type' => 'required|in:'.implode(',', array_keys(MarketingPromo::getTypes())),
+            'brand_id' => 'nullable|exists:brands,id',
+            'store_external_id' => 'nullable|string|max:100',
+            'config' => 'required|array',
+            'expected_lift' => 'nullable|numeric|min:0|max:100',
+            'expected_margin_brand' => 'nullable|numeric',
+            'expected_margin_store' => 'nullable|numeric',
+            'starts_at' => 'nullable|date',
+            'ends_at' => 'nullable|date|after_or_equal:starts_at',
+            'description' => 'nullable|string|max:1000',
+            'sms_copy' => 'nullable|string|max:160',
+            'email_copy' => 'nullable|string|max:5000',
+        ]);
+
+        // Verify brand belongs to business if provided
+        if ($validated['brand_id']) {
+            $brand = Brand::where('business_id', $business->id)
+                ->where('id', $validated['brand_id'])
+                ->first();
+
+            if (! $brand) {
+                abort(404, 'Brand not found');
+            }
+        }
+
+        $promo = MarketingPromo::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'type' => $validated['type'],
+            'brand_id' => $validated['brand_id'] ?? null,
+            'store_external_id' => $validated['store_external_id'] ?? null,
+            'config' => $validated['config'],
+            'expected_lift' => $validated['expected_lift'] ?? null,
+            'expected_margin_brand' => $validated['expected_margin_brand'] ?? null,
+            'expected_margin_store' => $validated['expected_margin_store'] ?? null,
+            'starts_at' => $validated['starts_at'] ?? null,
+            'ends_at' => $validated['ends_at'] ?? null,
+            'description' => $validated['description'] ?? null,
+            'sms_copy' => $validated['sms_copy'] ?? null,
+            'email_copy' => $validated['email_copy'] ?? null,
+            'status' => MarketingPromo::STATUS_DRAFT,
+            'created_by' => auth()->id(),
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.promos.show', [$business->slug, $promo])
+            ->with('success', 'Promo created successfully.');
+    }
+
+    /**
+     * Display a single promo
+     */
+    public function show(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $promo->load(['brand', 'creator']);
+
+        return view('seller.marketing.promos.show', compact('business', 'promo'));
+    }
+
+    /**
+     * Show edit form for a promo
+     */
+    public function edit(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $brands = Brand::where('business_id', $business->id)
+            ->orderBy('name')
+            ->get();
+
+        $promoTypes = MarketingPromo::getTypes();
+
+        return view('seller.marketing.promos.edit', compact(
+            'business',
+            'promo',
+            'brands',
+            'promoTypes'
+        ));
+    }
+
+    /**
+     * Update a promo
+     */
+    public function update(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'brand_id' => 'nullable|exists:brands,id',
+            'store_external_id' => 'nullable|string|max:100',
+            'config' => 'nullable|array',
+            'expected_lift' => 'nullable|numeric|min:0|max:100',
+            'expected_margin_brand' => 'nullable|numeric',
+            'expected_margin_store' => 'nullable|numeric',
+            'starts_at' => 'nullable|date',
+            'ends_at' => 'nullable|date|after_or_equal:starts_at',
+            'description' => 'nullable|string|max:1000',
+            'sms_copy' => 'nullable|string|max:160',
+            'email_copy' => 'nullable|string|max:5000',
+        ]);
+
+        // Verify brand belongs to business if provided
+        if ($validated['brand_id']) {
+            $brand = Brand::where('business_id', $business->id)
+                ->where('id', $validated['brand_id'])
+                ->first();
+
+            if (! $brand) {
+                abort(404, 'Brand not found');
+            }
+        }
+
+        $promo->update([
+            'name' => $validated['name'],
+            'brand_id' => $validated['brand_id'] ?? null,
+            'store_external_id' => $validated['store_external_id'] ?? null,
+            'config' => $validated['config'] ?? $promo->config,
+            'expected_lift' => $validated['expected_lift'] ?? $promo->expected_lift,
+            'expected_margin_brand' => $validated['expected_margin_brand'] ?? $promo->expected_margin_brand,
+            'expected_margin_store' => $validated['expected_margin_store'] ?? $promo->expected_margin_store,
+            'starts_at' => $validated['starts_at'] ?? $promo->starts_at,
+            'ends_at' => $validated['ends_at'] ?? $promo->ends_at,
+            'description' => $validated['description'] ?? $promo->description,
+            'sms_copy' => $validated['sms_copy'] ?? $promo->sms_copy,
+            'email_copy' => $validated['email_copy'] ?? $promo->email_copy,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.promos.show', [$business->slug, $promo])
+            ->with('success', 'Promo updated successfully.');
+    }
+
+    /**
+     * Delete a promo
+     */
+    public function destroy(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $promo->delete();
+
+        return redirect()
+            ->route('seller.business.marketing.promos.index', $business->slug)
+            ->with('success', 'Promo deleted successfully.');
+    }
+
+    /**
+     * Activate a promo
+     */
+    public function activate(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $promo->activate();
+
+        return redirect()
+            ->route('seller.business.marketing.promos.show', [$business->slug, $promo])
+            ->with('success', 'Promo activated successfully.');
+    }
+
+    /**
+     * Cancel a promo
+     */
+    public function cancel(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $promo->cancel();
+
+        return redirect()
+            ->route('seller.business.marketing.promos.show', [$business->slug, $promo])
+            ->with('success', 'Promo cancelled.');
+    }
+
+    /**
+     * Duplicate a promo
+     */
+    public function duplicate(Request $request, $businessSlug, MarketingPromo $promo)
+    {
+        $business = currentBusiness();
+        $this->authorizePromo($promo, $business);
+
+        $newPromo = $promo->replicate();
+        $newPromo->name = $promo->name.' (Copy)';
+        $newPromo->status = MarketingPromo::STATUS_DRAFT;
+        $newPromo->created_by = auth()->id();
+        $newPromo->save();
+
+        return redirect()
+            ->route('seller.business.marketing.promos.edit', [$business->slug, $newPromo])
+            ->with('success', 'Promo duplicated. Make your changes and save.');
+    }
+
+    /**
+     * Get AI recommendations for promo
+     */
+    public function recommend(Request $request, $businessSlug)
+    {
+        $business = currentBusiness();
+        $storeExternalId = $request->get('store_id', $business->cannaiq_store_id ?? null);
+
+        $recommendations = $this->recommendations->getRecommendations($business->id, $storeExternalId);
+
+        return response()->json([
+            'success' => true,
+            'recommendations' => $recommendations,
+        ]);
+    }
+
+    /**
+     * Estimate promo impact
+     */
+    public function estimate(Request $request, $businessSlug)
+    {
+        $business = currentBusiness();
+
+        $validated = $request->validate([
+            'type' => 'required|in:'.implode(',', array_keys(MarketingPromo::getTypes())),
+            'config' => 'required|array',
+            'brand_id' => 'nullable|exists:brands,id',
+            'store_external_id' => 'nullable|string',
+        ]);
+
+        $estimate = $this->recommendations->estimateImpact(
+            $validated,
+            $business->id,
+            $validated['store_external_id'] ?? $business->cannaiq_store_id ?? null
+        );
+
+        return response()->json([
+            'success' => true,
+            'estimate' => $estimate,
+        ]);
+    }
+
+    /**
+     * Generate SMS/email copy for promo
+     */
+    public function generateCopy(Request $request, $businessSlug)
+    {
+        $business = currentBusiness();
+
+        $validated = $request->validate([
+            'type' => 'required|in:'.implode(',', array_keys(MarketingPromo::getTypes())),
+            'config' => 'required|array',
+            'channel' => 'required|in:sms,email',
+            'brand_id' => 'nullable|exists:brands,id',
+        ]);
+
+        // Get brand name for copy generation
+        $brandName = null;
+        if ($validated['brand_id']) {
+            $brand = Brand::where('business_id', $business->id)
+                ->where('id', $validated['brand_id'])
+                ->first();
+            $brandName = $brand?->name;
+        }
+
+        $promoConfig = array_merge($validated, ['brand_name' => $brandName ?? 'our products']);
+
+        $copy = $validated['channel'] === 'sms'
+            ? $this->recommendations->generateSmsCopy($promoConfig)
+            : $this->recommendations->generateEmailCopy($promoConfig);
+
+        return response()->json([
+            'success' => true,
+            'copy' => $copy,
+        ]);
+    }
+
+    /**
+     * Authorize that the promo belongs to the business
+     */
+    protected function authorizePromo(MarketingPromo $promo, $business): void
+    {
+        if ($promo->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+}

app/Http/Controllers/Seller/MarketingAutomationController.php

@@ -0,0 +1,240 @@
+<?php
+
+namespace App\Http\Controllers\Seller;
+
+use App\Http\Controllers\Controller;
+use App\Jobs\RunMarketingAutomationJob;
+use App\Models\Business;
+use App\Models\Marketing\MarketingAutomation;
+use App\Models\Marketing\MarketingList;
+use App\Models\Marketing\MarketingTemplate;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+
+class MarketingAutomationController extends Controller
+{
+    public function index(Request $request, Business $business)
+    {
+        $this->authorizeForBusiness($business);
+
+        $automations = MarketingAutomation::where('business_id', $business->id)
+            ->with('latestRun')
+            ->when($request->status === 'active', fn ($q) => $q->where('is_active', true))
+            ->when($request->status === 'inactive', fn ($q) => $q->where('is_active', false))
+            ->when($request->trigger_type, fn ($q, $type) => $q->where('trigger_type', $type))
+            ->latest()
+            ->paginate(15);
+
+        return view('seller.marketing.automations.index', compact('business', 'automations'));
+    }
+
+    public function create(Request $request, Business $business)
+    {
+        $this->authorizeForBusiness($business);
+
+        $presets = MarketingAutomation::getTypePresets();
+        $selectedPreset = $request->query('preset');
+
+        $lists = MarketingList::where('business_id', $business->id)
+            ->withCount('contacts')
+            ->orderBy('name')
+            ->get();
+
+        $templates = MarketingTemplate::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.marketing.automations.create', compact(
+            'business',
+            'presets',
+            'selectedPreset',
+            'lists',
+            'templates'
+        ));
+    }
+
+    public function store(Request $request, Business $business)
+    {
+        $this->authorizeForBusiness($business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string|max:1000',
+            'scope' => 'required|in:internal,portal',
+            'trigger_type' => 'required|in:'.implode(',', array_keys(MarketingAutomation::TRIGGER_TYPES)),
+            'trigger_config' => 'required|json',
+            'condition_config' => 'required|json',
+            'action_config' => 'required|json',
+        ]);
+
+        // Decode JSON configs from the form
+        $triggerConfig = json_decode($validated['trigger_config'], true) ?? [];
+        $conditionConfig = json_decode($validated['condition_config'], true) ?? [];
+        $actionConfig = json_decode($validated['action_config'], true) ?? [];
+
+        // Normalize condition config - convert percentage values
+        if (isset($conditionConfig['min_price_advantage']) && $conditionConfig['min_price_advantage'] > 1) {
+            $conditionConfig['min_price_advantage'] = $conditionConfig['min_price_advantage'] / 100;
+        }
+
+        // Map velocity_threshold to velocity_30d_threshold for slow mover clearance
+        if (isset($conditionConfig['velocity_threshold'])) {
+            $conditionConfig['velocity_30d_threshold'] = $conditionConfig['velocity_threshold'];
+            unset($conditionConfig['velocity_threshold']);
+        }
+
+        $automation = MarketingAutomation::create([
+            'business_id' => $business->id,
+            'name' => $validated['name'],
+            'description' => $validated['description'],
+            'is_active' => true,
+            'scope' => $validated['scope'],
+            'trigger_type' => $validated['trigger_type'],
+            'trigger_config' => $triggerConfig,
+            'condition_config' => $conditionConfig,
+            'action_config' => $actionConfig,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.automations.index', $business)
+            ->with('success', "Automation \"{$automation->name}\" created successfully.");
+    }
+
+    public function edit(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        $presets = MarketingAutomation::getTypePresets();
+
+        $lists = MarketingList::where('business_id', $business->id)
+            ->withCount('contacts')
+            ->orderBy('name')
+            ->get();
+
+        $templates = MarketingTemplate::where('business_id', $business->id)
+            ->where('is_active', true)
+            ->orderBy('name')
+            ->get();
+
+        return view('seller.marketing.automations.edit', compact(
+            'business',
+            'automation',
+            'presets',
+            'lists',
+            'templates'
+        ));
+    }
+
+    public function update(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        $validated = $request->validate([
+            'name' => 'required|string|max:255',
+            'description' => 'nullable|string|max:1000',
+            'scope' => 'required|in:internal,portal',
+            'trigger_type' => 'required|in:'.implode(',', array_keys(MarketingAutomation::TRIGGER_TYPES)),
+            'trigger_config' => 'required|json',
+            'condition_config' => 'required|json',
+            'action_config' => 'required|json',
+        ]);
+
+        // Decode JSON configs from the form
+        $triggerConfig = json_decode($validated['trigger_config'], true) ?? [];
+        $conditionConfig = json_decode($validated['condition_config'], true) ?? [];
+        $actionConfig = json_decode($validated['action_config'], true) ?? [];
+
+        // Normalize condition config - convert percentage values
+        if (isset($conditionConfig['min_price_advantage']) && $conditionConfig['min_price_advantage'] > 1) {
+            $conditionConfig['min_price_advantage'] = $conditionConfig['min_price_advantage'] / 100;
+        }
+
+        // Map velocity_threshold to velocity_30d_threshold for slow mover clearance
+        if (isset($conditionConfig['velocity_threshold'])) {
+            $conditionConfig['velocity_30d_threshold'] = $conditionConfig['velocity_threshold'];
+            unset($conditionConfig['velocity_threshold']);
+        }
+
+        $automation->update([
+            'name' => $validated['name'],
+            'description' => $validated['description'],
+            'scope' => $validated['scope'],
+            'trigger_type' => $validated['trigger_type'],
+            'trigger_config' => $triggerConfig,
+            'condition_config' => $conditionConfig,
+            'action_config' => $actionConfig,
+        ]);
+
+        return redirect()
+            ->route('seller.business.marketing.automations.index', $business)
+            ->with('success', "Automation \"{$automation->name}\" updated successfully.");
+    }
+
+    public function toggle(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        $automation->update([
+            'is_active' => ! $automation->is_active,
+        ]);
+
+        $status = $automation->is_active ? 'enabled' : 'disabled';
+
+        return redirect()
+            ->back()
+            ->with('success', "Automation \"{$automation->name}\" has been {$status}.");
+    }
+
+    public function runNow(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        if (! $automation->is_active) {
+            return redirect()
+                ->back()
+                ->with('error', 'Cannot run an inactive automation. Enable it first.');
+        }
+
+        // Dispatch the job
+        RunMarketingAutomationJob::dispatch($automation->id);
+
+        return redirect()
+            ->route('seller.business.marketing.automations.runs.index', [$business, $automation])
+            ->with('success', "Automation \"{$automation->name}\" has been queued to run.");
+    }
+
+    public function destroy(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        $name = $automation->name;
+        $automation->delete();
+
+        return redirect()
+            ->route('seller.business.marketing.automations.index', $business)
+            ->with('success', "Automation \"{$name}\" has been deleted.");
+    }
+
+    protected function authorizeForBusiness(Business $business): void
+    {
+        $user = Auth::user();
+
+        // Check user has access to this business
+        if (! $user->businesses->contains($business->id) && ! $user->hasRole('Super Admin')) {
+            abort(403, 'Unauthorized access to this business.');
+        }
+    }
+
+    protected function ensureAutomationBelongsToBusiness(MarketingAutomation $automation, Business $business): void
+    {
+        if ($automation->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+}

app/Http/Controllers/Seller/MarketingAutomationRunController.php

@@ -0,0 +1,66 @@
+<?php
+
+namespace App\Http\Controllers\Seller;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Marketing\MarketingAutomation;
+use App\Models\Marketing\MarketingAutomationRun;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+
+class MarketingAutomationRunController extends Controller
+{
+    public function index(Request $request, Business $business, MarketingAutomation $automation)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+
+        $runs = MarketingAutomationRun::where('marketing_automation_id', $automation->id)
+            ->when($request->status, fn ($q, $status) => $q->where('status', $status))
+            ->orderBy('started_at', 'desc')
+            ->paginate(25);
+
+        return view('seller.marketing.automations.runs.index', compact(
+            'business',
+            'automation',
+            'runs'
+        ));
+    }
+
+    public function show(Request $request, Business $business, MarketingAutomation $automation, MarketingAutomationRun $run)
+    {
+        $this->authorizeForBusiness($business);
+        $this->ensureAutomationBelongsToBusiness($automation, $business);
+        $this->ensureRunBelongsToAutomation($run, $automation);
+
+        return view('seller.marketing.automations.runs.show', compact(
+            'business',
+            'automation',
+            'run'
+        ));
+    }
+
+    protected function authorizeForBusiness(Business $business): void
+    {
+        $user = Auth::user();
+
+        if (! $user->businesses->contains($business->id) && ! $user->hasRole('Super Admin')) {
+            abort(403, 'Unauthorized access to this business.');
+        }
+    }
+
+    protected function ensureAutomationBelongsToBusiness(MarketingAutomation $automation, Business $business): void
+    {
+        if ($automation->business_id !== $business->id) {
+            abort(404);
+        }
+    }
+
+    protected function ensureRunBelongsToAutomation(MarketingAutomationRun $run, MarketingAutomation $automation): void
+    {
+        if ($run->marketing_automation_id !== $automation->id) {
+            abort(404);
+        }
+    }
+}

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

@@ -0,0 +1,125 @@
+<?php
+
+namespace App\Http\Controllers\Seller\Processing;
+
+use App\Http\Controllers\Controller;
+use App\Models\Business;
+use App\Models\Processing\ProcBiomassLot;
+use App\Models\Processing\ProcVendor;
+use App\Models\Product;
+use Illuminate\Http\Request;
+
+class BiomassController extends Controller
+{
+    public function index(Request $request, Business $business)
+    {
+        $query = ProcBiomassLot::forBusiness($business->id)
+            ->with('product')
+            ->orderByDesc('created_at');
+
+        if ($request->filled('status')) {
+            $query->where('status', $request->status);
+        }
+
+        if ($request->filled('search')) {
+            $query->where('lot_number', 'like', '%'.$request->search.'%');
+        }
+
+        $biomassLots = $query->paginate(25);
+
+        return view('seller.processing.biomass.index', compact('business', 'biomassLots'));
+    }
+
+    public function create(Request $request, Business $business)
+    {
+        $vendors = ProcVendor::forBusiness($business->id)->active()->get();
+        $products = Product::where('business_id', $business->id)->get(); // Biomass product types
+
+        return view('seller.processing.biomass.create', compact('business', 'vendors', 'products'));
+    }
+
+    public function store(Request $request, Business $business)
+    {
+        $validated = $request->validate([
+            'lot_number' => 'required|string|max:100',
+            'product_id' => 'nullable|exists:products,id',
+            'source_type' => 'required|in:internal,external_vendor,internal_business',
+            'source_id' => 'nullable|integer',
+            'wet_weight' => 'required|numeric|min:0',
+            'dry_weight' => 'nullable|numeric|min:0',
+            'moisture_percent' => 'nullable|numeric|min:0|max:100',
+            'thc_percent' => 'nullable|numeric|min:0|max:100',
+            'notes' => 'nullable|string',
+        ]);
+
+        $validated['business_id'] = $business->id;
+        $validated['status'] = 'available';
+
+        ProcBiomassLot::create($validated);
+
+        return redirect()
+            ->route('seller.processing.biomass.index', $business)
+            ->with('success', 'Biomass lot created successfully.');
+    }
+
+    public function show(Request $request, Business $business, ProcBiomassLot $biomass)
+    {
+        $this->authorizeForBusiness($biomass, $business);
+
+        $biomass->load(['product', 'extractionRunInputs.extractionRun']);
+
+        return view('seller.processing.biomass.show', compact('business', 'biomass'));
+    }
+
+    public function edit(Request $request, Business $business, ProcBiomassLot $biomass)
+    {
+        $this->authorizeForBusiness($biomass, $business);
+
+        $vendors = ProcVendor::forBusiness($business->id)->active()->get();
+        $products = Product::where('business_id', $business->id)->get();
+
+        return view('seller.processing.biomass.edit', compact('business', 'biomass', 'vendors', 'products'));
+    }
+
+    public function update(Request $request, Business $business, ProcBiomassLot $biomass)
+    {
+        $this->authorizeForBusiness($biomass, $business);
+
+        $validated = $request->validate([
+            'lot_number' => 'required|string|max:100',
+            'product_id' => 'nullable|exists:products,id',
+            'source_type' => 'required|in:internal,external_vendor,internal_business',
+            'source_id' => 'nullable|integer',
+            'wet_weight' => 'required|numeric|min:0',
+            'dry_weight' => 'nullable|numeric|min:0',
+            'moisture_percent' => 'nullable|numeric|min:0|max:100',
+            'thc_percent' => 'nullable|numeric|min:0|max:100',
+            'status' => 'required|in:available,allocated,depleted,quarantined',
+            'notes' => 'nullable|string',
+        ]);
+
+        $biomass->update($validated);
+
+        return redirect()
+            ->route('seller.processing.biomass.show', [$business, $biomass])
+            ->with('success', 'Biomass lot updated successfully.');
+    }
+
+    public function destroy(Request $request, Business $business, ProcBiomassLot $biomass)
+    {
+        $this->authorizeForBusiness($biomass, $business);
+
+        $biomass->delete();
+
+        return redirect()
+            ->route('seller.processing.biomass.index', $business)
+            ->with('success', 'Biomass lot deleted successfully.');
+    }
+
+    protected function authorizeForBusiness(ProcBiomassLot $biomass, Business $business): void
+    {
+        if ($biomass->business_id !== $business->id) {
+            abort(403, 'Unauthorized access to this biomass lot.');
+        }
+    }
+}