# Accounts Receivable Aging Report — Implementation Plan **Spec:** docs/specs/2026-05-31-ar-aging-report.md · **Slug:** ar-aging-report · **Wave:** 11 **Depends on:** customers-module, foundation-auth-rbac, invoices-core, reports-analytics ## Goal Deliver a dedicated Accounts Receivable (AR) aging report at `/reports/ar-aging` that breaks every outstanding invoice into aging buckets (Current, 1–30, 31–60, 61–90, 90+ days) summarized per customer and in aggregate, computed for any `as_of` date (not only today). Operators use it to see who owes what, for how long, and total exposure per bucket, then drill into invoice-level detail, send payment reminders, and bulk-send account statements to overdue customers. This is a pure read/reporting projection over `invoices` and `invoice_payments` plus a CSV/PDF export and a bulk statement mailer; it defines **no new tables**. ## Architecture - **Read-only projection.** The report derives entirely from existing upstream tables: `invoices` (status, `total`, `due_date`, `sent_at`, `customer_id`, `tenant_id`, `currency` — from `invoices-core`), `invoice_payments` (`amount`, `paid_at`, `invoice_id` — from `partial-payment-recording`, spec 80), `customers` (`name`, `email` — from `customers-module`), and `tenant_settings.default_payment_terms_days` (owned by `invoices-core`, default 30) for the null-`due_date` fallback. No new table, no migration. - **Canonical bucket logic.** This spec (140) **owns** the bucket-assignment function. Spec 183 (`customer-statement`) and spec 20 (`reports-analytics`) reuse it — so the bucketing is exported once from `@zync/db` and not re-derived elsewhere. - **Historical-accurate balance.** For partially-paid invoices the outstanding balance is `total − SUM(invoice_payments.amount WHERE paid_at <= as_of)`, NOT `invoices.amount_paid`. `amount_paid` is the *current* maintained value; bounding the payment sum by `as_of` is what makes historical snapshots correct (Architecture Decision #1). - **API surface.** Two Hono routes on the tenant API worker: `GET /api/reports/ar-aging` (report data) and `POST /api/reports/ar-aging/statements` (bulk statement send). Export endpoints for CSV and PDF. - **Bulk statement send.** Spec 183 (`customer-statement`, wave 16) is the canonical owner of the single-customer statement document, but it builds AFTER this report. Therefore this plan ships a **self-contained** statement renderer + emailer (HTML-to-PDF Worker pattern, RTL/Hebrew, reusing the email adapter via `sendEmail`) keyed to the same data shape so spec 183 can later supersede it without changing the route contract `POST /api/customers/:id/statement/send`. The bulk endpoint fans out one statement email per selected overdue customer. - **Data flow:** route → `tenantQuery`-scoped Drizzle read of in-scope invoices joined to payments-to-date and customers → in-memory bucketing per invoice → group by customer → summary roll-up → serialize. Export endpoints re-use the same builder then format to CSV / HTML-to-PDF. Bulk send re-uses the per-customer projection to build each statement PDF and dispatches via `sendEmail`. ## Tech Stack - **API:** `apps/zync-api` (Hono on Cloudflare Workers). New route module `apps/zync-api/src/routes/reports/ar-aging.ts`. - **DB access:** `@zync/db` (Drizzle). New query helpers + bucket function in `packages/db/src/reports/ar-aging.ts`. Uses `tenantQuery` for tenant scoping, never raw Drizzle from routes (lint: `no-raw-drizzle-from-routes`). - **Types:** `@zync/types` — shared `ArAgingReport`, `ArAgingBucket`, request/response DTOs. - **Validation:** Zod schemas in the route (lint: `require-zod-validation-in-routes`). - **Auth:** `authMiddleware`, `requirePermission('invoices:read')` from `@zync/auth`; bulk send additionally requires admin role. - **Tier gating:** export endpoints gated to Business+ via `requireTier`/`meetsMinimumTier` (`@zync/auth`). - **Email:** `sendEmail` (`@zync/notifications`) using the tenant email adapter for statement dispatch. - **PDF:** HTML-to-PDF Worker pattern (same approach spec 183 / `invoice-pdf-customization` use; RTL/Hebrew; `window.print()` fallback). Reports-analytics explicitly rejects Cloudflare Browser Rendering — do not use it. - **CSV:** server-side string generation in the Worker (no native binary). - **UI:** `apps/zync-app` (Vite + React). New route `/reports/ar-aging`, page + components using `@zync/ui` (`DataTable`, `Dialog`, `Button`, `StatCard`, `Badge`, `Checkbox`, `EmptyState`, `Skeleton`). TanStack Query hook. - **Bindings:** Hyperdrive (Postgres), the email queue/adapter binding already provisioned by `system-communications-notifications`. ## Wave Plan | Sub-wave | Tasks | Files touched | Parallelizable? | |----------|-------|---------------|-----------------| | 11.a | 1 (types), 2 (db bucket+query) | `packages/types`, `packages/db` | 1 and 2 sequential (2 imports 1) | | 11.b | 3 (report API), 4 (CSV/PDF export API) | `apps/zync-api/src/routes/reports` | 3 then 4 (4 reuses 3's builder) | | 11.c | 5 (statement renderer+emailer), 6 (bulk-send API) | `apps/zync-api/src/lib`, `apps/zync-api/src/routes/reports` | 5 then 6 | | 11.d | 7 (UI page + table), 8 (drill-down + reminder/statement actions), 9 (send-statements dialog) | `apps/zync-app/src/routes/reports` | 7 then 8, 9 (8 & 9 parallel after 7) | | 11.e | 10 (i18n/RTL + a11y wiring) | `apps/zync-app`, locale files | after 7–9 | ## Tasks ### Task 1: Shared AR-aging types **Blocks:** 2, 3, 4, 5, 6, 7, 8, 9 · **Blocked by:** — **Files:** - Create: `packages/types/src/reports/ar-aging.ts` - Modify: `packages/types/src/index.ts` (re-export) **Steps:** - [ ] Define the bucket key union and per-invoice/per-customer/summary DTOs exactly matching the spec API response. - [ ] Define the request DTOs for the report query and the bulk-statement body. - [ ] Re-export all from `@zync/types` index. **Schema / Interfaces:** ```ts export type ArAgingBucketKey = 'current' | 'd1_30' | 'd31_60' | 'd61_90' | 'd90plus'; export interface ArAgingInvoice { id: string; number: string | null; // invoices.invoice_number ?? invoices.proforma_number description: string | null; // first invoice_lines.description or invoices.notes summary due_date: string; // effective due date (ISO date), null due_date resolved via fallback age_days: number; // as_of - effective due_date, in days (negative => Current) total: number; // invoices.total balance_due: number; // total - SUM(payments.amount WHERE paid_at <= as_of) status: string; // invoices.status (one of included statuses) bucket: ArAgingBucketKey; } export interface ArAgingCustomerRow { customer_id: string; customer_name: string; // customers.name contact_email: string | null; // customers.email current: number; d1_30: number; d31_60: number; d61_90: number; d90plus: number; total: number; // sum of the five buckets (outstanding, not face value) invoices: ArAgingInvoice[]; } export interface ArAgingSummary { current: number; d1_30: number; d31_60: number; d61_90: number; d90plus: number; total: number; } export interface ArAgingReport { as_of: string; // ISO date currency: string; // report currency (single-currency view) summary: ArAgingSummary; customers: ArAgingCustomerRow[]; } export interface ArAgingQuery { as_of?: string; // ISO date, default = today (tenant timezone) currency?: string; // default = tenants.default_currency } export interface ArAgingStatementsRequest { customer_ids: string[]; subject?: string; message?: string; as_of: string; // ISO date } export interface ArAgingStatementsResponse { sent: number; } ``` **Acceptance:** - [ ] `@zync/types` exports `ArAgingReport`, `ArAgingCustomerRow`, `ArAgingInvoice`, `ArAgingSummary`, `ArAgingBucketKey`, `ArAgingQuery`, `ArAgingStatementsRequest`, `ArAgingStatementsResponse`. - [ ] `pnpm --filter @zync/types build` typechecks. ### Task 2: AR-aging bucket function + report query (`@zync/db`) **Blocks:** 3, 4, 5, 6 · **Blocked by:** 1 **Files:** - Create: `packages/db/src/reports/ar-aging.ts` - Modify: `packages/db/src/index.ts` (re-export `assignAgingBucket`, `buildArAgingReport`) **Steps:** - [ ] Implement `assignAgingBucket(effectiveDueDate, asOf)` — the **canonical** bucket-assignment used by this report and reused by spec 183 / spec 20. Pure function, no DB. - [ ] Implement `effectiveDueDate(invoice, tenantDefaultPaymentTermsDays)`: returns `invoice.due_date` when present, else `invoice.sent_at::date + default_payment_terms_days`. - [ ] Implement `buildArAgingReport(db, tenantId, { asOf, currency })`: fetch in-scope invoices for the tenant filtered by included statuses and currency, LEFT JOIN a per-invoice payments-to-`asOf` subquery, compute `balance_due`, drop rows whose `balance_due <= 0`, bucket each, group by customer, roll up the summary. Scope strictly via `tenantQuery` (no raw Drizzle leaking tenant boundary). - [ ] Resolve invoice display `number` as `COALESCE(invoice_number, proforma_number)` and `description` as the first invoice line description (subquery) falling back to `notes`. - [ ] Order customers by `total` descending; within a customer order invoices by `age_days` descending. **Schema / Interfaces:** ```ts // Included statuses (verbatim from spec): SENT, APPROVED, TAX_ISSUED, PARTIALLY_PAID. // Excluded: DRAFT, PAID, VOID, REJECTED, WRITTEN_OFF, BAD_DEBT. export const AR_AGING_INCLUDED_STATUSES = ['SENT', 'APPROVED', 'TAX_ISSUED', 'PARTIALLY_PAID'] as const; export function assignAgingBucket(effectiveDue: Date, asOf: Date): ArAgingBucketKey; // Bucket rules (ageDays = floor((asOf - effectiveDue) / 1 day)): // effectiveDue >= asOf -> 'current' (not yet due) // 1 <= ageDays <= 30 -> 'd1_30' // 31 <= ageDays <= 60 -> 'd31_60' // 61 <= ageDays <= 90 -> 'd61_90' // ageDays > 90 -> 'd90plus' export function effectiveDueDate( inv: { due_date: Date | null; sent_at: Date | null }, defaultPaymentTermsDays: number, ): Date; export async function buildArAgingReport( db: Db, tenantId: string, opts: { asOf: Date; currency: string }, ): Promise; ``` ```sql -- Core selection (parameters :tenantId, :asOf, :currency). balance_due is HISTORICAL: -- the payment sum is bounded by paid_at <= :asOf so past snapshots stay accurate. SELECT i.id, i.customer_id, c.name AS customer_name, c.email AS contact_email, COALESCE(i.invoice_number, i.proforma_number) AS number, i.status, i.total, i.due_date, i.sent_at, (i.total - COALESCE(( SELECT SUM(p.amount) FROM invoice_payments p WHERE p.invoice_id = i.id AND p.paid_at <= :asOf ), 0)) AS balance_due FROM invoices i JOIN customers c ON c.id = i.customer_id AND c.tenant_id = i.tenant_id WHERE i.tenant_id = :tenantId AND i.currency = :currency AND i.status IN ('SENT', 'APPROVED', 'TAX_ISSUED', 'PARTIALLY_PAID') HAVING (i.total - COALESCE(( SELECT SUM(p.amount) FROM invoice_payments p WHERE p.invoice_id = i.id AND p.paid_at <= :asOf), 0)) > 0; -- Note: HAVING shown for intent; in practice wrap as a subquery/CTE and filter balance_due > 0 -- in the outer query since balance_due is a computed expression, not a grouped aggregate. ``` **Acceptance:** - [ ] `assignAgingBucket` returns `current` when the effective due date is on/after `as_of`, and the correct day-range bucket otherwise (unit-verifiable at boundaries 0/1/30/31/60/61/90/91). - [ ] An invoice with a null `due_date` is bucketed using `sent_at + default_payment_terms_days`. - [ ] A `PARTIALLY_PAID` invoice with a payment dated AFTER `as_of` still shows the full pre-payment balance for that `as_of`. - [ ] Fully-paid-as-of invoices (`balance_due <= 0`) are excluded from the result. - [ ] Customer roll-ups equal the sum of their invoice `balance_due` per bucket; summary equals the sum across customers. ### Task 3: Report API route `GET /api/reports/ar-aging` **Blocks:** 4, 7 · **Blocked by:** 2 **Files:** - Create: `apps/zync-api/src/routes/reports/ar-aging.ts` - Modify: `apps/zync-api/src/routes/reports/index.ts` (mount), `apps/zync-api/src/app.ts` (ensure reports router mounted) **Steps:** - [ ] Add `authMiddleware` + `requirePermission('invoices:read')` to the route. - [ ] Zod-validate query: `as_of` optional ISO date (default = today in tenant timezone via `tenants.default_timezone`), `currency` optional (default = `tenants.default_currency`). - [ ] Call `buildArAgingReport(db, tenantId, { asOf, currency })` and return the `ArAgingReport` JSON. - [ ] Use `tenantQuery` scoping; do not call raw Drizzle from the route. **Schema / Interfaces:** ``` GET /api/reports/ar-aging?as_of=¤cy= Auth: authMiddleware + requirePermission('invoices:read') 200 -> ArAgingReport 400 -> invalid as_of / currency ``` ```ts const arAgingQuerySchema = z.object({ as_of: z.string().date().optional(), currency: z.string().length(3).optional(), }); ``` **Acceptance:** - [ ] `GET /api/reports/ar-aging` with no params returns the report `as_of` today in the tenant's default currency. - [ ] `GET /api/reports/ar-aging?as_of=2026-01-01` returns a historical snapshot whose balances reflect only payments dated on/before 2026-01-01. - [ ] Request without `invoices:read` is rejected 403. - [ ] Response shape matches `ArAgingReport` exactly. ### Task 4: Export endpoints (CSV + PDF, Business+ gated) **Blocks:** 7 · **Blocked by:** 3 **Files:** - Create: `apps/zync-api/src/routes/reports/ar-aging-export.ts` - Create: `apps/zync-api/src/lib/ar-aging-csv.ts` - Create: `apps/zync-api/src/lib/ar-aging-pdf.ts` - Modify: `apps/zync-api/src/routes/reports/index.ts` (mount) **Steps:** - [ ] Add `GET /api/reports/ar-aging/export.csv` and `GET /api/reports/ar-aging/export.pdf`, same query params as Task 3. - [ ] Gate both behind `requirePermission('invoices:read')` AND Business+ tier (`requireTier`/`meetsMinimumTier`) — spec header: "All tiers (Business+ for export)". - [ ] CSV: reuse `buildArAgingReport`, emit one row per customer with the five bucket columns + total, plus a summary header row; server-side string build, UTF-8 BOM for Excel/Hebrew correctness, `Content-Type: text/csv`. - [ ] PDF: render the report HTML (RTL/Hebrew aware, summary table + per-customer rows) and convert via the HTML-to-PDF Worker pattern (reuse `invoice-pdf-customization` rendering config); `window.print()` fallback path documented. `Content-Type: application/pdf`. Do NOT use Cloudflare Browser Rendering. **Schema / Interfaces:** ``` GET /api/reports/ar-aging/export.csv?as_of=¤cy= -> text/csv (Business+) GET /api/reports/ar-aging/export.pdf?as_of=¤cy= -> application/pdf (Business+) Both: authMiddleware + requirePermission('invoices:read') + Business+ tier ``` **Acceptance:** - [ ] CSV download contains a summary line and one line per customer with Current / 1–30 / 31–60 / 61–90 / 90+ / Total columns matching the JSON report. - [ ] PDF download renders with RTL/Hebrew when the tenant locale is `he`. - [ ] A Free/Starter (below Business) tenant receives 403 on both export endpoints; the JSON report (Task 3) still works for them. ### Task 5: Self-contained customer statement renderer + emailer **Blocks:** 6 · **Blocked by:** 2 **Files:** - Create: `apps/zync-api/src/lib/customer-statement-render.ts` - Create: `apps/zync-api/src/lib/customer-statement-send.ts` **Steps:** - [ ] Implement `renderCustomerStatementPdf(db, tenantId, customerId, asOf)`: builds the customer's outstanding-invoice projection (reuse the per-customer slice of `buildArAgingReport`) and renders a statement PDF via the HTML-to-PDF Worker pattern (RTL/Hebrew). Each line shows: invoice number, issue/due date, amount, balance due, days overdue. - [ ] Implement `sendCustomerStatement(db, env, tenantId, { customerId, asOf, subject, message })`: renders the PDF, resolves the customer contact email (`customers.email`), and dispatches via `sendEmail` (tenant email adapter) with the PDF attachment. - [ ] Keep the function contract aligned to spec 183's `POST /api/customers/:id/statement/send` body (`subject`, `message`, `as_of`) so spec 183 can later supersede this implementation without breaking the bulk caller. - [ ] Skip-and-report customers with no contact email rather than failing the whole batch. **Schema / Interfaces:** ```ts export async function renderCustomerStatementPdf( db: Db, tenantId: string, customerId: string, asOf: Date, ): Promise<{ pdf: ArrayBuffer; outstanding: number; contactEmail: string | null }>; export async function sendCustomerStatement( db: Db, env: Env, tenantId: string, args: { customerId: string; asOf: Date; subject?: string; message?: string }, ): Promise<{ sent: boolean; reason?: 'no_email' }>; ``` **Acceptance:** - [ ] `renderCustomerStatementPdf` produces a PDF listing exactly the customer's outstanding invoices as of `as_of` with days-overdue per line. - [ ] `sendCustomerStatement` emails the PDF via `sendEmail` and returns `{ sent: false, reason: 'no_email' }` (not a throw) when the customer has no contact email. - [ ] Subject/message templates interpolate `{business_name}` and `{date}` per the spec dialog defaults. ### Task 6: Bulk statement send API `POST /api/reports/ar-aging/statements` **Blocks:** 9 · **Blocked by:** 5 **Files:** - Create: `apps/zync-api/src/routes/reports/ar-aging-statements.ts` - Modify: `apps/zync-api/src/routes/reports/index.ts` (mount) **Steps:** - [ ] Add the route with `authMiddleware` + `requirePermission('invoices:read')` + admin role check (spec: "Requires: invoices:read, admin"). - [ ] Zod-validate the body as `ArAgingStatementsRequest` (`customer_ids` non-empty array, `as_of` required ISO date, optional `subject`/`message`). - [ ] Iterate `customer_ids`, call `sendCustomerStatement` for each (tenant-scoped), count successes, return `{ sent }`. - [ ] Verify every `customer_id` belongs to the tenant before sending (defense-in-depth tenant scoping). **Schema / Interfaces:** ``` POST /api/reports/ar-aging/statements Auth: authMiddleware + requirePermission('invoices:read') + admin role body: ArAgingStatementsRequest { customer_ids: string[]; subject?; message?; as_of } 200 -> ArAgingStatementsResponse { sent: number } 400 -> empty customer_ids / invalid as_of 403 -> non-admin ``` ```ts const arAgingStatementsSchema = z.object({ customer_ids: z.array(z.string().uuid()).min(1), subject: z.string().max(200).optional(), message: z.string().max(2000).optional(), as_of: z.string().date(), }); ``` **Acceptance:** - [ ] Posting 3 customer ids sends 3 statements and returns `{ sent: 3 }` (minus any skipped for missing email). - [ ] A non-admin caller with `invoices:read` is rejected 403. - [ ] A `customer_id` not in the tenant is ignored/rejected, never emailed. ### Task 7: AR-aging report page + summary/customer table **Blocks:** 8, 9, 10 · **Blocked by:** 3, 4 **Files:** - Create: `apps/zync-app/src/routes/reports/ar-aging/page.tsx` - Create: `apps/zync-app/src/routes/reports/ar-aging/use-ar-aging.ts` - Create: `apps/zync-app/src/routes/reports/ar-aging/AgingSummaryCards.tsx` - Create: `apps/zync-app/src/routes/reports/ar-aging/AgingTable.tsx` - Modify: reports nav hub registration (the `/reports` hub route table) to add the AR-aging tile/link **Steps:** - [ ] Add the `/reports/ar-aging` route reachable from the reports navigation hub. - [ ] `use-ar-aging.ts`: TanStack Query hook calling `GET /api/reports/ar-aging` with `as_of` + `currency` params; expose loading/error/data. - [ ] Header: title "Accounts Receivable Aging", an `as_of` date picker (default today), and `Export PDF` / `Export CSV` buttons that hit the export endpoints (disabled + upsell tooltip when tenant tier < Business). - [ ] `AgingSummaryCards`: five `StatCard`s (Current, 1–30 d, 31–60 d, 61–90 d, 90+ d) each showing amount and percent of total, plus a "Total outstanding" line. - [ ] `AgingTable`: `DataTable` with columns Customer, Current, 1–30d, 31–60d, 61–90d, 90+d, Total; empty buckets render an em-dash; rows with a non-zero 90+ bucket show a "⚠ 90+ days overdue" `Badge`. - [ ] Loading state via `Skeleton`; empty state via `EmptyState` when no outstanding invoices. - [ ] Footer actions: `Send statements` (opens Task 9 dialog) and `Export all` (CSV). **Acceptance:** - [ ] `/reports/ar-aging` renders summary cards whose percentages sum to ~100% and a per-customer table matching the API response. - [ ] Changing the `as_of` date refetches and updates buckets. - [ ] Export buttons are disabled with an upsell affordance for sub-Business tenants. - [ ] Empty data shows the empty state, not a broken table. ### Task 8: Customer-row drill-down + per-invoice actions **Blocks:** 10 · **Blocked by:** 7 **Files:** - Create: `apps/zync-app/src/routes/reports/ar-aging/CustomerInvoiceDrilldown.tsx` - Modify: `apps/zync-app/src/routes/reports/ar-aging/AgingTable.tsx` **Steps:** - [ ] Add an expandable `[▾ N invoices]` control per customer row that reveals invoice-level detail from the already-fetched `invoices` array (no extra request). - [ ] Each drill-down line shows: number, description, due date, amount/balance, and the bucket label (e.g. "Current", "2 days"). - [ ] `[View invoice]` opens `/invoices/:id` in a new tab. - [ ] `[Send reminder]` triggers the payment-reminder send for that invoice (`POST /api/invoices/:id/reminders/send`, spec 58) and toasts the result. - [ ] `[Statement]` per customer row links to `/customers/:id/statement` (spec 183) — link only; do not redefine the single-customer statement here. **Acceptance:** - [ ] Expanding a customer reveals its invoices with correct per-invoice age labels. - [ ] `View invoice` opens the invoice detail in a new tab. - [ ] `Send reminder` dispatches and shows a success/error toast. - [ ] The customer `Statement` link navigates to `/customers/:id/statement`. ### Task 9: Send-statements multi-select dialog **Blocks:** 10 · **Blocked by:** 7 **Files:** - Create: `apps/zync-app/src/routes/reports/ar-aging/SendStatementsDialog.tsx` **Steps:** - [ ] `Dialog` listing each customer with a `Checkbox`, name, contact email, outstanding total, and a "⚠ 90+d" marker when applicable. - [ ] Pre-select customers with outstanding balance in any > 30-day bucket (1–30 excluded per "outstanding > 30 days" default), per the spec's pre-selection rule. - [ ] Editable Subject (default `Account statement — {business_name}`) and Message (default per spec dialog) fields. - [ ] Submit posts `POST /api/reports/ar-aging/statements` with `{ customer_ids, subject, message, as_of }`; button label reflects count ("Send to N customers"); toast the `{ sent }` result and close on success. - [ ] Disable submit when zero customers selected. **Acceptance:** - [ ] Opening the dialog pre-checks customers with balances older than 30 days and leaves current-only customers unchecked. - [ ] Submitting calls the bulk endpoint and reports the number sent. - [ ] The send button reflects the selected count and is disabled at zero selection. ### Task 10: i18n / RTL / accessibility wiring **Blocks:** — · **Blocked by:** 7, 8, 9 **Files:** - Modify: locale message catalogs (`he`, `en`) for the AR-aging screen - Modify: `apps/zync-app/src/routes/reports/ar-aging/*` components **Steps:** - [ ] Add Hebrew + English strings for all labels (bucket headers, summary, dialog, actions, empty state). - [ ] Ensure the report layout flips correctly under RTL (`useDirection`); currency formatting uses the tenant locale. - [ ] Tables use proper semantics: `DataTable` column headers associated with cells; the drill-down expander is a real `button` with `aria-expanded` and `aria-controls`; the "⚠ 90+ days overdue" marker has an accessible label (not icon-only). - [ ] Dialog is focus-trapped, labelled (`aria-labelledby`), and Escape-dismissable; respects `prefers-reduced-motion` for any expand/collapse transition. - [ ] Export-disabled upsell affordances are announced (not conveyed by color alone). **Acceptance:** - [ ] Switching tenant locale to Hebrew renders the report RTL with translated labels and ₪ formatting. - [ ] Drill-down expander and send-statements dialog pass keyboard-only navigation and expose correct ARIA state. - [ ] No accessibility violations from icon-only status markers (each has a text/`aria-label` equivalent).