feat(accounting): manage the chart of accounts from the screen — move, delete, reclassify

The chart could only be created and edited. Restructuring it — the thing that
actually gets asked for — meant a developer.

Adds move / delete / promote-demote with the guards a ledger needs, each refusing
with the specific reason rather than failing later at month end:

MOVE
- Refuses a move under the account's own descendant, which would detach the
  subtree from the root and make the tree query loop.
- Refuses a parent of a different account_type — that would file an asset under
  liabilities and quietly corrupt the balance sheet.
- Refuses a non-header parent.
- Carries the whole subtree and recomputes every level beneath.

DELETE
- An account with posted history is ARCHIVED, never deleted: removing it would
  leave old journal lines pointing at a name that no longer exists. The button
  relabels itself to "أرشفة" and says why.
- Refuses while children exist, or while anything still points at it — posting
  rules, tax profiles, voucher types, vouchers, bank accounts, treasuries — and
  lists what, so the blocker is actionable.
- System accounts can be deactivated, not removed.

PROMOTE / DEMOTE
- Refuses to promote an account that already carries movement; a header takes no
  entries, so its balance would be stranded.
- Refuses to demote one with children; entries would post at a summary level and
  double-count up the tree.

The management panel loads the usage check before offering anything, so a button
that is going to be refused is disabled with the reason instead of being offered
and failing.

Reference scanning tolerates a missing table or column, so a trimmed or older
install does not break the screen. Descendant walking is iterative and guarded
against a pre-existing cycle rather than recursing into a hang.
Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

app/Modules/Accounting/Controllers/ChartOfAccountsController.php

@@ -9,6 +9,7 @@ use App\Core\App;
 use App\Core\Response;
 use App\Modules\Accounting\Models\Account;
 use App\Modules\Accounting\Models\CostCenter;
+use App\Modules\Accounting\Services\ChartOfAccountsService;
 
 class ChartOfAccountsController extends Controller
 {
@@ -163,4 +164,107 @@ class ChartOfAccountsController extends Controller
 
         return $this->json($results);
     }
+
+    // ────────────────────────────────────────────────────────────
+    // Structural edits
+    // ────────────────────────────────────────────────────────────
+
+    /** Everything pointing at an account — shown before any destructive action. */
+    public function usage(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.coa.view');
+
+        $db  = App::getInstance()->db();
+        $acc = $db->selectOne(
+            "SELECT id, account_code, name_ar, is_header, is_active, is_system, is_archived
+             FROM chart_of_accounts WHERE id = ?",
+            [(int) $id]
+        );
+        if (!$acc) {
+            return $this->json(['success' => false, 'error' => 'الحساب غير موجود']);
+        }
+
+        $usage = ChartOfAccountsService::usage((int) $id);
+
+        // Say plainly what each action would do, so the screen never offers a button
+        // that is going to be refused.
+        $blockers = [];
+        if ($usage['children'] > 0) {
+            $blockers[] = 'له ' . $usage['children'] . ' حساب فرعي';
+        }
+        if ($usage['lines'] > 0) {
+            $blockers[] = 'عليه ' . $usage['lines'] . ' حركة مرحّلة برصيد ' . $usage['balance'];
+        }
+        foreach ($usage['refs'] as $r) {
+            $blockers[] = 'مستخدم في ' . $r;
+        }
+
+        return $this->json([
+            'success'     => true,
+            'account'     => $acc,
+            'usage'       => $usage,
+            'blockers'    => $blockers,
+            'can_delete'  => $usage['children'] === 0 && empty($usage['refs']) && (int) ($acc['is_system'] ?? 0) === 0,
+            'will_archive'=> $usage['lines'] > 0,
+        ]);
+    }
+
+    public function reparent(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $newParent = $request->post('parent_id');
+        $newParent = ($newParent === null || $newParent === '' || (int) $newParent === 0)
+            ? null
+            : (int) $newParent;
+
+        $result = ChartOfAccountsService::reparent((int) $id, $newParent);
+
+        return $result['success']
+            ? $this->redirect('/accounting/chart-of-accounts')
+                   ->withSuccess('تم نقل الحساب و' . (($result['moved'] ?? 1) - 1) . ' حساب فرعي تحته')
+            : $this->redirect('/accounting/chart-of-accounts')->withError($result['error'] ?? 'فشل النقل');
+    }
+
+    public function destroy(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $result = ChartOfAccountsService::remove((int) $id);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/chart-of-accounts')->withError($result['error'] ?? 'تعذر الحذف');
+        }
+
+        return !empty($result['archived'])
+            ? $this->redirect('/accounting/chart-of-accounts')
+                   ->withWarning('الحساب عليه حركات مرحّلة — تم أرشفته بدل حذفه حتى تظل القيود القديمة مقروءة')
+            : $this->redirect('/accounting/chart-of-accounts')->withSuccess('تم حذف الحساب');
+    }
+
+    public function toggleHeader(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $makeHeader = (int) $request->post('is_header', 0) === 1;
+        $result = ChartOfAccountsService::setHeader((int) $id, $makeHeader);
+
+        return $result['success']
+            ? $this->redirect('/accounting/chart-of-accounts')
+                   ->withSuccess($makeHeader ? 'تم تحويله لحساب رئيسي' : 'تم تحويله لحساب ترحيل')
+            : $this->redirect('/accounting/chart-of-accounts')->withError($result['error'] ?? 'تعذر التغيير');
+    }
+
+    /** Next free code under a parent, for the create form. */
+    public function nextCode(Request $request): Response
+    {
+        $this->authorize('accounting.coa.manage');
+
+        $parentId = (int) $request->get('parent_id', 0);
+        if ($parentId <= 0) {
+            return $this->json(['code' => null]);
+        }
+
+        return $this->json(['code' => ChartOfAccountsService::nextCode($parentId)]);
+    }
 }

app/Modules/Accounting/Routes.php

@@ -19,6 +19,11 @@ return [
     ['GET',  '/accounting/chart-of-accounts/{id:\d+}/edit',      'Accounting\Controllers\ChartOfAccountsController@edit',          ['auth'], 'accounting.coa.manage'],
     ['POST', '/accounting/chart-of-accounts/{id:\d+}',           'Accounting\Controllers\ChartOfAccountsController@update',        ['auth', 'csrf'], 'accounting.coa.manage'],
     ['GET',  '/accounting/chart-of-accounts/search',             'Accounting\Controllers\ChartOfAccountsController@search',        ['auth'], 'accounting.coa.view'],
+    ['GET',  '/accounting/chart-of-accounts/next-code',          'Accounting\Controllers\ChartOfAccountsController@nextCode',      ['auth'], 'accounting.coa.manage'],
+    ['GET',  '/accounting/chart-of-accounts/{id:\d+}/usage',      'Accounting\Controllers\ChartOfAccountsController@usage',        ['auth'], 'accounting.coa.view'],
+    ['POST', '/accounting/chart-of-accounts/{id:\d+}/reparent',   'Accounting\Controllers\ChartOfAccountsController@reparent',     ['auth', 'csrf'], 'accounting.coa.manage'],
+    ['POST', '/accounting/chart-of-accounts/{id:\d+}/delete',     'Accounting\Controllers\ChartOfAccountsController@destroy',      ['auth', 'csrf'], 'accounting.coa.manage'],
+    ['POST', '/accounting/chart-of-accounts/{id:\d+}/header',     'Accounting\Controllers\ChartOfAccountsController@toggleHeader', ['auth', 'csrf'], 'accounting.coa.manage'],
 
     // ── Journal Types ────────────────────────────────────────
     ['GET',  '/accounting/journal-types',                        'Accounting\Controllers\JournalTypeController@index',             ['auth'], 'accounting.journal_type.view'],

app/Modules/Accounting/Services/ChartOfAccountsService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+/**
+ * Structural edits to the chart of accounts, with the guards that keep a ledger
+ * honest.
+ *
+ * The chart is not an ordinary tree: every node may carry posted history, and
+ * several other tables point at it. Moving or removing one carelessly strands a
+ * balance or breaks a posting rule, and the damage only shows up at month end.
+ * Every operation here refuses rather than risks it, and says exactly what is in
+ * the way.
+ */
+final class ChartOfAccountsService
+{
+    /**
+     * Everything pointing at an account. Used before any destructive change so the
+     * refusal can name what is blocking it.
+     *
+     * @return array{lines:int, children:int, refs:array<int,string>, balance:string}
+     */
+    public static function usage(int $accountId): array
+    {
+        $db = App::getInstance()->db();
+
+        $lines = $db->selectOne(
+            "SELECT COUNT(*) AS n, COALESCE(SUM(debit),0) AS dr, COALESCE(SUM(credit),0) AS cr
+             FROM journal_entry_lines WHERE account_id = ?",
+            [$accountId]
+        );
+
+        $children = $db->selectOne(
+            "SELECT COUNT(*) AS n FROM chart_of_accounts WHERE parent_id = ? AND is_archived = 0",
+            [$accountId]
+        );
+
+        // Other tables that name this account. Each is optional: a trimmed install
+        // may not have the table at all, so a missing one is not an error.
+        $refs = [];
+        $checks = [
+            ['revenue_posting_rule_lines', 'account_id',                 'قاعدة توزيع'],
+            ['revenue_posting_rules',      'debit_account_id',           'حساب مقابل في قاعدة توزيع'],
+            ['revenue_posting_rule_lines', 'recognized_account_id',      'حساب تحقق إيراد مؤجل'],
+            ['revenue_tax_profiles',       'output_tax_account_id',      'ملف ضريبي (مخرجات)'],
+            ['revenue_tax_profiles',       'input_tax_account_id',       'ملف ضريبي (مدخلات)'],
+            ['voucher_types',              'default_counter_account_id', 'نوع سند'],
+            ['voucher_types',              'default_line_account_id',    'نوع سند'],
+            ['vouchers',                   'counter_account_id',         'سند'],
+            ['voucher_lines',              'account_id',                 'بند سند'],
+            ['bank_accounts',              'gl_account_id',              'حساب بنكي'],
+            ['treasuries',                 'account_code',               'خزنة'],
+        ];
+
+        foreach ($checks as [$table, $column, $label]) {
+            try {
+                $exists = $db->selectOne(
+                    "SELECT 1 AS ok FROM information_schema.tables
+                     WHERE table_schema = DATABASE() AND table_name = ?",
+                    [$table]
+                );
+                if (!$exists) {
+                    continue;
+                }
+
+                // treasuries stores a code, not an id.
+                if ($column === 'account_code') {
+                    $acc = $db->selectOne("SELECT account_code FROM chart_of_accounts WHERE id = ?", [$accountId]);
+                    if (!$acc) {
+                        continue;
+                    }
+                    $row = $db->selectOne("SELECT COUNT(*) AS n FROM `{$table}` WHERE `{$column}` = ?", [$acc['account_code']]);
+                } else {
+                    $row = $db->selectOne("SELECT COUNT(*) AS n FROM `{$table}` WHERE `{$column}` = ?", [$accountId]);
+                }
+
+                $n = (int) ($row['n'] ?? 0);
+                if ($n > 0) {
+                    $refs[] = $label . ' (' . $n . ')';
+                }
+            } catch (\Throwable $e) {
+                // A missing column on an older schema must not break the check.
+            }
+        }
+
+        $dr = (string) ($lines['dr'] ?? '0.00');
+        $cr = (string) ($lines['cr'] ?? '0.00');
+
+        return [
+            'lines'    => (int) ($lines['n'] ?? 0),
+            'children' => (int) ($children['n'] ?? 0),
+            'refs'     => array_values(array_unique($refs)),
+            'balance'  => bcsub($dr, $cr, 2),
+        ];
+    }
+
+    /**
+     * Move an account (and everything under it) to a new parent.
+     *
+     * @return array{success:bool, error?:string, moved?:int}
+     */
+    public static function reparent(int $accountId, ?int $newParentId): array
+    {
+        $db = App::getInstance()->db();
+
+        $account = $db->selectOne("SELECT * FROM chart_of_accounts WHERE id = ? AND is_archived = 0", [$accountId]);
+        if (!$account) {
+            return ['success' => false, 'error' => 'الحساب غير موجود'];
+        }
+        if ((int) ($account['is_system'] ?? 0) === 1) {
+            return ['success' => false, 'error' => 'حساب نظامي — لا يمكن نقله'];
+        }
+        if ((int) $account['parent_id'] === (int) $newParentId) {
+            return ['success' => false, 'error' => 'الحساب موجود تحت هذا الأب بالفعل'];
+        }
+
+        $newLevel = 1;
+
+        if ($newParentId !== null) {
+            $parent = $db->selectOne("SELECT * FROM chart_of_accounts WHERE id = ? AND is_archived = 0", [$newParentId]);
+            if (!$parent) {
+                return ['success' => false, 'error' => 'الحساب الأب غير موجود'];
+            }
+            if ($accountId === $newParentId) {
+                return ['success' => false, 'error' => 'لا يمكن جعل الحساب أبًا لنفسه'];
+            }
+
+            // A node cannot move under its own descendant — that detaches the subtree
+            // from the root and the tree query loops forever.
+            foreach (self::descendantIds($accountId) as $descendantId) {
+                if ($descendantId === $newParentId) {
+                    return ['success' => false, 'error' => 'لا يمكن نقل الحساب تحت حساب متفرع منه'];
+                }
+            }
+
+            if ((int) $parent['is_header'] !== 1) {
+                return ['success' => false, 'error' => 'الحساب الأب المختار ليس حسابًا رئيسيًا'];
+            }
+            if ($parent['account_type'] !== $account['account_type']) {
+                return [
+                    'success' => false,
+                    'error'   => 'نوع الحساب (' . $account['account_type'] . ') يختلف عن نوع الأب ('
+                               . $parent['account_type'] . ') — النقل سيخلط الأصول بالالتزامات في التقارير',
+                ];
+            }
+
+            $newLevel = ((int) $parent['level']) + 1;
+        }
+
+        $delta = $newLevel - (int) $account['level'];
+
+        $db->beginTransaction();
+        try {
+            $db->update('chart_of_accounts', [
+                'parent_id'  => $newParentId,
+                'level'      => $newLevel,
+                'updated_at' => date('Y-m-d H:i:s'),
+            ], '`id` = ?', [$accountId]);
+
+            $moved = 1;
+            if ($delta !== 0) {
+                foreach (self::descendantIds($accountId) as $descendantId) {
+                    $db->query(
+                        "UPDATE chart_of_accounts SET level = level + ?, updated_at = ? WHERE id = ?",
+                        [$delta, date('Y-m-d H:i:s'), $descendantId]
+                    );
+                    $moved++;
+                }
+            } else {
+                $moved += count(self::descendantIds($accountId));
+            }
+
+            $db->commit();
+            return ['success' => true, 'moved' => $moved];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => 'فشل النقل: ' . $e->getMessage()];
+        }
+    }
+
+    /**
+     * Delete an account, or archive it when history makes deletion wrong.
+     *
+     * An account that has ever been posted to is never removed — the ledger would
+     * lose the name behind old entries. It is archived instead, which hides it from
+     * pickers while every historic line still resolves.
+     *
+     * @return array{success:bool, error?:string, archived?:bool}
+     */
+    public static function remove(int $accountId): array
+    {
+        $db = App::getInstance()->db();
+
+        $account = $db->selectOne("SELECT * FROM chart_of_accounts WHERE id = ?", [$accountId]);
+        if (!$account) {
+            return ['success' => false, 'error' => 'الحساب غير موجود'];
+        }
+        if ((int) ($account['is_system'] ?? 0) === 1) {
+            return ['success' => false, 'error' => 'حساب نظامي — يمكن إيقافه وليس حذفه'];
+        }
+
+        $usage = self::usage($accountId);
+
+        if ($usage['children'] > 0) {
+            return [
+                'success' => false,
+                'error'   => 'الحساب له ' . $usage['children'] . ' حساب فرعي — انقلها أو احذفها أولًا',
+            ];
+        }
+
+        if (!empty($usage['refs'])) {
+            return [
+                'success' => false,
+                'error'   => 'الحساب مستخدم في: ' . implode('، ', $usage['refs']) . ' — عدّلها أولًا',
+            ];
+        }
+
+        // Posted history: archive, never delete.
+        if ($usage['lines'] > 0) {
+            $employee = App::getInstance()->currentEmployee();
+            $db->update('chart_of_accounts', [
+                'is_archived' => 1,
+                'is_active'   => 0,
+                'archived_at' => date('Y-m-d H:i:s'),
+                'archived_by' => $employee ? (int) $employee->id : null,
+                'updated_at'  => date('Y-m-d H:i:s'),
+            ], '`id` = ?', [$accountId]);
+
+            return ['success' => true, 'archived' => true];
+        }
+
+        $db->delete('chart_of_accounts', '`id` = ?', [$accountId]);
+        return ['success' => true, 'archived' => false];
+    }
+
+    /**
+     * Turn a posting account into a header, or back.
+     *
+     * A header cannot carry entries, so promoting one that already has movement
+     * would orphan that movement; demoting one that has children would let entries
+     * post at a summary level and double-count in the tree.
+     */
+    public static function setHeader(int $accountId, bool $isHeader): array
+    {
+        $db = App::getInstance()->db();
+
+        $account = $db->selectOne("SELECT * FROM chart_of_accounts WHERE id = ? AND is_archived = 0", [$accountId]);
+        if (!$account) {
+            return ['success' => false, 'error' => 'الحساب غير موجود'];
+        }
+
+        $usage = self::usage($accountId);
+
+        if ($isHeader) {
+            if ($usage['lines'] > 0) {
+                return [
+                    'success' => false,
+                    'error'   => 'الحساب عليه ' . $usage['lines'] . ' حركة مرحّلة — لا يمكن تحويله لحساب رئيسي، رصيده سيصبح معلقًا',
+                ];
+            }
+            if (!empty($usage['refs'])) {
+                return [
+                    'success' => false,
+                    'error'   => 'الحساب مستخدم في: ' . implode('، ', $usage['refs']) . ' — الترحيل عليه سيفشل بعد التحويل',
+                ];
+            }
+        } else {
+            if ($usage['children'] > 0) {
+                return [
+                    'success' => false,
+                    'error'   => 'الحساب له ' . $usage['children'] . ' حساب فرعي — لا يمكن جعله حسابًا للترحيل',
+                ];
+            }
+        }
+
+        $db->update('chart_of_accounts', [
+            'is_header'  => $isHeader ? 1 : 0,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], '`id` = ?', [$accountId]);
+
+        return ['success' => true];
+    }
+
+    /**
+     * The next free code under a parent, following the chart's own width convention.
+     */
+    public static function nextCode(int $parentId): ?string
+    {
+        $db = App::getInstance()->db();
+
+        $parent = $db->selectOne("SELECT account_code FROM chart_of_accounts WHERE id = ?", [$parentId]);
+        if (!$parent) {
+            return null;
+        }
+
+        $base  = (string) $parent['account_code'];
+        $width = 2;
+        $len   = \strlen($base) + $width;
+
+        $last = $db->selectOne(
+            "SELECT account_code FROM chart_of_accounts
+             WHERE account_code LIKE ? AND CHAR_LENGTH(account_code) = ?
+             ORDER BY account_code DESC LIMIT 1",
+            [$base . str_repeat('_', $width), $len]
+        );
+
+        $next = $last ? ((int) substr((string) $last['account_code'], -$width)) + 1 : 1;
+        if ($next > (10 ** $width) - 1) {
+            return null;
+        }
+
+        return $base . str_pad((string) $next, $width, '0', STR_PAD_LEFT);
+    }
+
+    /** Every id beneath an account. Iterative, and guarded against a cyclic parent. */
+    public static function descendantIds(int $accountId): array
+    {
+        $db = App::getInstance()->db();
+
+        $all     = [];
+        $queue   = [$accountId];
+        $visited = [$accountId => true];
+        $guard   = 0;
+
+        while ($queue && $guard++ < 10000) {
+            $current = array_shift($queue);
+            $rows = $db->select("SELECT id FROM chart_of_accounts WHERE parent_id = ?", [$current]);
+            foreach ($rows as $r) {
+                $id = (int) $r['id'];
+                if (isset($visited[$id])) {
+                    continue; // a pre-existing cycle must not hang the request
+                }
+                $visited[$id] = true;
+                $all[] = $id;
+                $queue[] = $id;
+            }
+        }
+
+        return $all;
+    }
+}

app/Modules/Accounting/Views/chart_of_accounts/index.php

@@ -67,7 +67,13 @@
                         <span style="flex:1;margin:0 15px;font-weight:<?= $weight ?>;"><?= e($acc['name_ar']) ?></span>
                         <span style="width:80px;font-size:12px;color:#6B7280;"><?= $typeLabel ?></span>
                         <span style="width:100px;direction:ltr;text-align:left;font-size:13px;"><?= !$isHeader ? money($acc['current_balance'] ?? '0.00') : '' ?></span>
-                        <?php if (can('accounting.coa.manage')): ?><a href="/accounting/chart-of-accounts/<?= (int)$acc['id'] ?>/edit" style="font-size:12px;color:#0D7377;">تعديل</a><?php endif; ?>
+                        <?php if (can('accounting.coa.manage')): ?>
+                            <a href="/accounting/chart-of-accounts/<?= (int)$acc['id'] ?>/edit" style="font-size:12px;color:#0D7377;">تعديل</a>
+                            <button type="button" class="coa-manage" data-id="<?= (int)$acc['id'] ?>"
+                                    data-code="<?= e($acc['account_code']) ?>" data-name="<?= e($acc['name_ar']) ?>"
+                                    data-header="<?= (int)$acc['is_header'] ?>"
+                                    style="background:none;border:none;cursor:pointer;color:#6B7280;font-size:12px;margin-inline-start:10px;">إدارة</button>
+                        <?php endif; ?>
                     </div>
                     <?php
                     if (!empty($acc['children'])) {
@@ -108,4 +114,126 @@
     filter();
 })();
 </script>
+
+<?php if (can('accounting.coa.manage')): ?>
+<div id="coa-modal" style="display:none;position:fixed;inset:0;background:rgba(15,23,42,.55);z-index:900;align-items:center;justify-content:center;padding:16px;">
+  <div class="card" style="max-width:560px;width:100%;">
+    <div style="padding:14px 18px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+      <div>
+        <h3 style="margin:0;font-size:15px;" id="cm-name"></h3>
+        <div style="font-size:11px;color:#9CA3AF;direction:ltr;text-align:right;" id="cm-code"></div>
+      </div>
+      <button type="button" id="cm-close" class="btn btn-sm btn-ghost">إغلاق</button>
+    </div>
+    <div style="padding:18px;">
+      <div id="cm-usage" style="font-size:12.5px;color:#4B5563;margin-bottom:16px;">جارٍ الفحص…</div>
+
+      <div style="border-top:1px solid #F3F4F6;padding-top:14px;margin-bottom:14px;">
+        <label class="form-label">نقل الحساب تحت حساب رئيسي آخر</label>
+        <form method="POST" id="cm-move-form" style="display:flex;gap:8px;">
+          <?= csrf_field() ?>
+          <select name="parent_id" id="cm-parent" class="form-select" style="flex:1;">
+            <option value="">— جذر الشجرة —</option>
+            <?php
+            $__headers = \App\Core\App::getInstance()->db()->select(
+                "SELECT id, account_code, name_ar, account_type FROM chart_of_accounts
+                 WHERE is_header = 1 AND is_archived = 0 AND is_active = 1 ORDER BY account_code"
+            );
+            foreach ($__headers as $h): ?>
+              <option value="<?= (int)$h['id'] ?>" data-type="<?= e($h['account_type']) ?>">
+                <?= e($h['account_code'] . ' — ' . $h['name_ar']) ?>
+              </option>
+            <?php endforeach; ?>
+          </select>
+          <button type="submit" class="btn btn-secondary">نقل</button>
+        </form>
+        <div class="form-help">النقل بيحرّك الحسابات المتفرعة معاه، وبيرفض لو النوع مختلف أو لو هيعمل دائرة.</div>
+      </div>
+
+      <div style="border-top:1px solid #F3F4F6;padding-top:14px;margin-bottom:14px;display:flex;gap:8px;align-items:center;">
+        <form method="POST" id="cm-header-form" style="display:inline;">
+          <?= csrf_field() ?>
+          <input type="hidden" name="is_header" id="cm-header-val">
+          <button type="submit" class="btn btn-outline btn-sm" id="cm-header-btn"></button>
+        </form>
+        <span style="font-size:11.5px;color:#6B7280;" id="cm-header-help"></span>
+      </div>
+
+      <div style="border-top:1px solid #F3F4F6;padding-top:14px;">
+        <form method="POST" id="cm-delete-form" onsubmit="return confirm('متأكد؟');">
+          <?= csrf_field() ?>
+          <button type="submit" class="btn btn-outline btn-sm" id="cm-delete-btn" style="color:#DC2626;">حذف الحساب</button>
+        </form>
+        <div class="form-help" id="cm-delete-help"></div>
+      </div>
+    </div>
+  </div>
+</div>
+
+<script>
+(function () {
+  var modal = document.getElementById('coa-modal');
+  if (!modal) return;
+
+  document.querySelectorAll('.coa-manage').forEach(function (b) {
+    b.addEventListener('click', function () {
+      var id = b.dataset.id;
+      document.getElementById('cm-name').textContent = b.dataset.name;
+      document.getElementById('cm-code').textContent = b.dataset.code;
+      document.getElementById('cm-move-form').action   = '/accounting/chart-of-accounts/' + id + '/reparent';
+      document.getElementById('cm-header-form').action = '/accounting/chart-of-accounts/' + id + '/header';
+      document.getElementById('cm-delete-form').action = '/accounting/chart-of-accounts/' + id + '/delete';
+
+      var isHeader = b.dataset.header === '1';
+      document.getElementById('cm-header-val').value = isHeader ? '0' : '1';
+      document.getElementById('cm-header-btn').textContent = isHeader ? 'حوّله لحساب ترحيل' : 'حوّله لحساب رئيسي';
+      document.getElementById('cm-header-help').textContent = isHeader
+        ? 'الحساب الرئيسي لا يقبل القيود.'
+        : 'الحساب الرئيسي تجميعي فقط — لن يقبل قيودًا بعد التحويل.';
+
+      var box = document.getElementById('cm-usage');
+      box.textContent = 'جارٍ الفحص…';
+      modal.style.display = 'flex';
+
+      fetch('/accounting/chart-of-accounts/' + id + '/usage')
+        .then(function (r) { return r.json(); })
+        .then(function (d) {
+          if (!d.success) { box.textContent = d.error || 'تعذر الفحص'; return; }
+          var h = '';
+          if (!d.blockers.length) {
+            h = '<div style="background:#ECFDF5;border-radius:6px;padding:10px;color:#065F46;">حساب فارغ — يمكن حذفه أو نقله بحرية.</div>';
+          } else {
+            h = '<div style="background:#FFFBEB;border-radius:6px;padding:10px;color:#92400E;"><strong>مرتبط بـ:</strong><ul style="margin:6px 0 0;padding-inline-start:18px;">';
+            d.blockers.forEach(function (x) { h += '<li>' + x + '</li>'; });
+            h += '</ul></div>';
+          }
+          box.innerHTML = h;
+
+          var delBtn = document.getElementById('cm-delete-btn');
+          var delHelp = document.getElementById('cm-delete-help');
+          if (!d.can_delete) {
+            delBtn.disabled = true;
+            delBtn.style.opacity = '.5';
+            delHelp.textContent = 'الحذف غير متاح — عالج الارتباطات أعلاه أولًا.';
+          } else if (d.will_archive) {
+            delBtn.disabled = false;
+            delBtn.style.opacity = '1';
+            delBtn.textContent = 'أرشفة الحساب';
+            delHelp.textContent = 'عليه حركات مرحّلة، فسيُؤرشف بدل حذفه حتى تظل القيود القديمة مقروءة.';
+          } else {
+            delBtn.disabled = false;
+            delBtn.style.opacity = '1';
+            delBtn.textContent = 'حذف الحساب';
+            delHelp.textContent = 'الحساب فارغ — سيُحذف نهائيًا.';
+          }
+        });
+    });
+  });
+
+  document.getElementById('cm-close').addEventListener('click', function () { modal.style.display = 'none'; });
+  modal.addEventListener('click', function (e) { if (e.target === modal) modal.style.display = 'none'; });
+})();
+</script>
+<?php endif; ?>
+
 <?php $__template->endSection(); ?>