feat(loans): Pending EMI column + one-off July 2026 accrual fix

scripts/prod/fix-emi-cutover-duplicate-accruals.sql

@@ -0,0 +1,116 @@
+-- =============================================================================
+-- FCF Tracker — one-off fix: drop the July 2026 accrual on EMI loans
+--
+-- Problem
+--   A loan converted to the EMI model is charged interest twice for July 2026:
+--     * public.loan_interest_accruals — the EOM cron wrote a period_end
+--       2026-07-31 row while the loan was still on the `accrual` model.
+--     * public.loan_emi_schedule      — installment #1 is due 2026-08-10, and
+--       under the 041 model an installment due on the 10th carries the
+--       interest for the PREVIOUS month, i.e. July.
+--   Only one should exist. The EMI schedule wins, so the 2026-07-31 accrual
+--   rows go.
+--
+-- Scope — deliberately narrow
+--   EMI loans only (`loans.repayment_model = 'emi'`), and ONLY the single
+--   period_end = 2026-07-31 row. Every other accrual (including any later
+--   month, should one exist) is left untouched — per spec §10 the member keeps
+--   paying legacy accrued interest month by month via payLoanInterest.
+--
+-- Safety
+--   * Rows with any settlement (paid_amount > 0, or a loan_interest_payments
+--     junction row) are excluded. loan_interest_payments.accrual_id is
+--     ON DELETE RESTRICT, so a paid row would abort the statement anyway —
+--     the guard makes the intent explicit instead of relying on the FK error.
+--   * Run step 1 first and eyeball the rows. Step 2 is wrapped in an explicit
+--     transaction: check the reported row count, then COMMIT (or ROLLBACK).
+--   * Re-running is harmless — the second pass matches nothing.
+--
+-- Run as the Supabase SQL editor's default role (owner; bypasses RLS).
+-- The going-forward cron is already correct: fn_compute_loan_interest_for
+-- skips repayment_model = 'emi' (migration 039, patch E). This only cleans up
+-- rows written BEFORE each loan was converted.
+-- =============================================================================
+
+
+-- -----------------------------------------------------------------------------
+-- Step 1 — PREVIEW. Nothing is modified. Confirm this is the expected set.
+-- -----------------------------------------------------------------------------
+select
+  l.loan_number,
+  m.name          as member,
+  a.period_end,
+  a.amount_due,
+  a.paid_amount,
+  a.status,
+  -- The EMI installment that already covers July (due 10 Aug 2026).
+  s.due_date      as covered_by_emi_due,
+  s.interest_due  as emi_interest_component
+from public.loan_interest_accruals a
+join public.loans l on l.id = a.loan_id
+left join public.members m on m.id = l.member_id
+left join public.loan_emi_schedule s
+       on s.loan_id = a.loan_id
+      and s.due_date = date '2026-08-10'
+where l.repayment_model = 'emi'
+  and a.period_end = date '2026-07-31'
+  and a.paid_amount = 0
+  and not exists (
+    select 1 from public.loan_interest_payments p where p.accrual_id = a.id
+  )
+order by l.loan_number;
+
+
+-- -----------------------------------------------------------------------------
+-- Step 2 — DELETE. Review the row count, then COMMIT.
+-- -----------------------------------------------------------------------------
+begin;
+
+delete from public.loan_interest_accruals a
+using public.loans l
+where l.id = a.loan_id
+  and l.repayment_model = 'emi'
+  and a.period_end = date '2026-07-31'
+  and a.paid_amount = 0
+  and not exists (
+    select 1 from public.loan_interest_payments p where p.accrual_id = a.id
+  );
+
+-- Expect exactly one row per converted EMI loan.
+-- If the count looks wrong: ROLLBACK;
+commit;
+
+
+-- -----------------------------------------------------------------------------
+-- Alternative to step 2 — WAIVE instead of DELETE.
+--
+-- Keeps the row for audit (the loan-detail accrual timeline still shows July)
+-- while zeroing it out of loans_balances.pending_interest. Mirrors what
+-- fn_waive_accruals_on_loan_close does at closure. Use this INSTEAD OF step 2,
+-- not in addition to it.
+-- -----------------------------------------------------------------------------
+-- begin;
+-- update public.loan_interest_accruals a
+-- set status        = 'waived',
+--     amount_due    = 0,
+--     waiver_reason = 'emi_conversion',
+--     recomputed_at = now()
+-- from public.loans l
+-- where l.id = a.loan_id
+--   and l.repayment_model = 'emi'
+--   and a.period_end = date '2026-07-31'
+--   and a.status = 'pending'
+--   and a.paid_amount = 0;
+-- commit;
+
+
+-- -----------------------------------------------------------------------------
+-- Step 3 — VERIFY. Should return zero rows.
+-- -----------------------------------------------------------------------------
+select l.loan_number, a.period_end, a.amount_due, a.status
+from public.loan_interest_accruals a
+join public.loans l on l.id = a.loan_id
+where l.repayment_model = 'emi'
+  and a.period_end = date '2026-07-31'
+  and a.status <> 'waived'
+order by l.loan_number;

src/app/(app)/admin/loans/page.tsx

@@ -5,6 +5,7 @@ import { getLoans, getInterestPerLakh } from '@/lib/actions/loans'
 import { LoansListTable, type LoansListRow } from '@/components/loans-list-table'
 import { LoansTabs, type LoansTabKey } from '@/components/loans-tabs'
 import { computeLoanFinancials, type LoanTxnInput } from '@/lib/loan-math'
+import { UNPAID_EMI_STATUSES } from '@/lib/constants'
 
 export default async function AdminLoansListPage({
   searchParams,
@@ -37,7 +38,7 @@ export default async function AdminLoansListPage({
     past_due_count: number | null
     oldest_past_due_date: string | null
   }
-  const [{ data: txnsRaw }, { data: emiBalRaw }] = await Promise.all([
+  const [{ data: txnsRaw }, { data: emiBalRaw }, { data: emiPendingRaw }] = await Promise.all([
     loanIds.length
       ? supabase
           .from('transactions')
@@ -50,6 +51,16 @@ export default async function AdminLoansListPage({
           .select('loan_id, next_due_date, past_due_count, oldest_past_due_date')
           .in('loan_id', emiLoanIds)
       : Promise.resolve({ data: [] as EmiBalRow[] }),
+    // Unpaid installments left on each schedule. `loan_emi_balances` exposes
+    // overdue/past-due counts but not the remaining-term count, so tally the
+    // schedule rows directly.
+    emiLoanIds.length
+      ? supabase
+          .from('loan_emi_schedule')
+          .select('loan_id')
+          .in('loan_id', emiLoanIds)
+          .in('status', UNPAID_EMI_STATUSES)
+      : Promise.resolve({ data: [] as { loan_id: string }[] }),
   ])
 
   const nextDueByLoan = new Map<string, string | null>()
@@ -62,6 +73,11 @@ export default async function AdminLoansListPage({
     })
   }
 
+  const pendingEmiByLoan = new Map<string, number>()
+  for (const r of (emiPendingRaw ?? []) as { loan_id: string }[]) {
+    pendingEmiByLoan.set(r.loan_id, (pendingEmiByLoan.get(r.loan_id) ?? 0) + 1)
+  }
+
   type TxnAgg = LoanTxnInput & { loan_id: string }
   const txns = (txnsRaw ?? []) as TxnAgg[]
 
@@ -90,6 +106,8 @@ export default async function AdminLoansListPage({
       oldest_overdue_date:
         l.repayment_model === 'emi' ? overdueByLoan.get(l.id)?.oldest ?? null : null,
       emi_amount: l.repayment_model === 'emi' ? l.emi_amount : null,
+      pending_emi_count:
+        l.repayment_model === 'emi' ? pendingEmiByLoan.get(l.id) ?? 0 : null,
       balance: f.balance,
       detail_href: `/admin/loans/${encodeURIComponent(l.loan_number)}`,
     }

src/app/(app)/dashboard/loans/page.tsx

@@ -4,6 +4,7 @@ import { getLoans, getInterestPerLakh } from '@/lib/actions/loans'
 import { LoansListTable, type LoansListRow } from '@/components/loans-list-table'
 import { LoansTabs, type LoansTabKey } from '@/components/loans-tabs'
 import { computeLoanFinancials, type LoanTxnInput } from '@/lib/loan-math'
+import { UNPAID_EMI_STATUSES } from '@/lib/constants'
 import { RefreshButton } from '@/components/ui/refresh-button'
 import { LoansFilters } from './loans-filters'
 
@@ -45,7 +46,7 @@ export default async function LoansListPage({
 
   const loanIds = loans.map((l) => l.id)
   const emiLoanIds = loans.filter((l) => l.repayment_model === 'emi').map((l) => l.id)
-  const [{ data: txnsRaw }, { data: emiBalRaw }] = await Promise.all([
+  const [{ data: txnsRaw }, { data: emiBalRaw }, { data: emiPendingRaw }] = await Promise.all([
     loanIds.length
       ? supabase
           .from('transactions')
@@ -58,6 +59,16 @@ export default async function LoansListPage({
           .select('loan_id, next_due_date, past_due_count, oldest_past_due_date')
           .in('loan_id', emiLoanIds)
       : Promise.resolve({ data: [] as EmiBalRow[] }),
+    // Unpaid installments left on each schedule. `loan_emi_balances` exposes
+    // overdue/past-due counts but not the remaining-term count, so tally the
+    // schedule rows directly.
+    emiLoanIds.length
+      ? supabase
+          .from('loan_emi_schedule')
+          .select('loan_id')
+          .in('loan_id', emiLoanIds)
+          .in('status', UNPAID_EMI_STATUSES)
+      : Promise.resolve({ data: [] as { loan_id: string }[] }),
   ])
 
   const nextDueByLoan = new Map<string, string | null>()
@@ -70,6 +81,11 @@ export default async function LoansListPage({
     })
   }
 
+  const pendingEmiByLoan = new Map<string, number>()
+  for (const r of (emiPendingRaw ?? []) as { loan_id: string }[]) {
+    pendingEmiByLoan.set(r.loan_id, (pendingEmiByLoan.get(r.loan_id) ?? 0) + 1)
+  }
+
   type TxnAgg = LoanTxnInput & { loan_id: string }
   const txns = (txnsRaw ?? []) as TxnAgg[]
 
@@ -98,6 +114,8 @@ export default async function LoansListPage({
       oldest_overdue_date:
         l.repayment_model === 'emi' ? overdueByLoan.get(l.id)?.oldest ?? null : null,
       emi_amount: l.repayment_model === 'emi' ? l.emi_amount : null,
+      pending_emi_count:
+        l.repayment_model === 'emi' ? pendingEmiByLoan.get(l.id) ?? 0 : null,
       balance: f.balance,
       detail_href: `/dashboard/loans/${encodeURIComponent(l.loan_number)}`,
     }

src/components/loans-list-table.tsx

@@ -31,6 +31,9 @@ export type LoansListRow = {
   oldest_overdue_date?: string | null
   /** Monthly installment for EMI loans; null for accrual-model loans. */
   emi_amount?: number | null
+  /** Unpaid installments left on the schedule (scheduled + partially paid +
+   *  overdue). Null for accrual-model loans. */
+  pending_emi_count?: number | null
   balance: number
   detail_href: string
 }
@@ -41,6 +44,7 @@ type LoansListRowAug = LoansListRow & {
   _start_ts: number
   _end_ts: number
   _emi: number
+  _pending_emi: number
   _type_label: string
   _search_blob: string
 }
@@ -94,6 +98,7 @@ export function LoansListTable({
           _start_ts: new Date(l.start_date).getTime(),
           _end_ts: l.end_date ? new Date(l.end_date).getTime() : 0,
           _emi: emi,
+          _pending_emi: Number(l.pending_emi_count ?? 0),
           _type_label: typeLabel,
           _search_blob: [
             l.loan_number,
@@ -120,7 +125,7 @@ export function LoansListTable({
 
   // --- Export (reflects the current filter + sort) -------------------------
   const exportColumns = [
-    'Loan #', 'Member', 'Type', 'Principal (₹)', 'EMI (₹)', 'Start date',
+    'Loan #', 'Member', 'Type', 'Principal (₹)', 'EMI (₹)', 'Pending EMI', 'Start date',
     ...(showEndDate ? ['End date'] : []),
     'Outstanding (₹)',
   ]
@@ -130,6 +135,7 @@ export function LoansListTable({
     l._type_label,
     l.principal_amount,
     l._emi > 0 ? l._emi : '',
+    l.repayment_model === 'emi' ? l._pending_emi : '',
     formatDate(l.start_date),
     ...(showEndDate ? [formatDate(l.end_date ?? null)] : []),
     l.balance,
@@ -305,6 +311,21 @@ export function LoansListTable({
       body: (l) =>
         l._emi > 0 ? formatRupees(l._emi) : <span className="text-gray-400">—</span>,
     },
+    {
+      field: '_pending_emi',
+      header: 'Pending EMI',
+      sortable: true,
+      align: 'right',
+      dataType: 'numeric',
+      bodyClassName: 'whitespace-nowrap px-3 py-2.5 text-right tabular-nums text-gray-700',
+      // A plain count of unpaid installments — not a rupee value.
+      body: (l) =>
+        l.repayment_model === 'emi' ? (
+          l._pending_emi
+        ) : (
+          <span className="text-gray-400">—</span>
+        ),
+    },
     {
       field: '_start_ts',
       header: 'Start date',

src/lib/constants.ts

@@ -15,3 +15,7 @@ export type PaymentStatus = (typeof PAYMENT_STATUS)[number]
 
 export const USER_ROLES = ['admin', 'user'] as const
 export type UserRole = (typeof USER_ROLES)[number]
+
+/** Installment statuses that still owe money — the "pending EMI" set. Mirrors
+ *  the filter `loan_emi_balances` uses for pending_interest / next_due_date. */
+export const UNPAID_EMI_STATUSES = ['scheduled', 'partially_paid', 'overdue'] as const