Account Reporting Controls#

Account reporting controls determine which accounts contribute data to financial reports, income statements, trends, and exports. The system has two independent filtering mechanisms:

1. exclude_from_reports flag — a user-controlled boolean per account
2. Tax-advantaged account exclusion — an automatic, type-based exclusion applied by specific report sections

exclude_from_reports Flag#

Data Model#

The exclude_from_reports column is a non-nullable boolean on the accounts table, defaulting to false 1. A composite index on [family_id, exclude_from_reports] keeps filtered queries efficient 2.

The Account model exposes an included_in_reports scope 3:

scope :included_in_reports, -> { where(exclude_from_reports: false) }

This scope is chained via .merge(Account.included_in_reports) in all major report-building methods — transaction breakdowns, trade queries, and data exports 4 5 6 7.

exclude_from_reports is a permitted param in the AccountableResource concern , so it can be set at account creation or via the edit form.

UI Entry Points#

There are three places users can toggle this flag:

Excluded accounts display an eye-off icon badge next to their name in the account list 11.

Controller Action & Permissions#

AccountsController#toggle_exclude_from_reports simply flips the boolean and redirects 12. It is guarded by set_manageable_account, which requires the current user to have :owner or :full_control permission on the account 13 14. The route is a member PATCH action 15.

Tax-Advantaged Account Exclusion#

Independent of the user-controlled flag, IncomeStatement::Totals (used by Total Income/Expenses and Trends & Insights) applies an additional automatic exclusion via exclude_tax_advantaged_sql, a SQL clause filtering out all IDs returned by Family#tax_advantaged_account_ids.

Family#tax_advantaged_account_ids collects:

• Investment accounts whose subtype has tax_treatment of tax_deferred, tax_exempt, or tax_advantaged (e.g., 401k, IRA, HSA) — derived from Investment::SUBTYPES metadata 16
• Crypto accounts with an explicit tax_treatment column value of tax_deferred or tax_exempt
• Tax-advantaged depository accounts

This exclusion is not applied to the Activity Breakdown section (ReportsController#build_transactions_breakdown), which only uses Account.included_in_reports 4. This mismatch is a known inconsistency: retirement account transactions appear in Activity Breakdown but not in Income/Expense totals 17.

Key Files#