fix(analytics): switch revenue recognition to cost-to-cost POC so P&L reflects true margins (positive net, not front-load-distorted)

src/data/selectors.js

@@ -31,18 +31,22 @@ export function winRate(kanbanLeads = []) {
   return { won, lost, decided, rate: decided ? Math.round((won / decided) * 100) : 0 };
 }
 
-// Earned (percentage-of-completion) P&L. Revenue and commission are recognized in proportion to
-// work done (completionPercentage); cost is what's actually been incurred. This is the correct
-// basis for in-progress construction: the previous approach compared cash-collected client
-// payments against fully-incurred cost, which made gross profit spuriously negative mid-project.
-// `received` is still exposed for any cash-basis view that wants money actually collected.
+// Earned P&L on a COST-TO-COST percentage-of-completion basis (the construction-accounting standard):
+// for each job the earned fraction = cost incurred / projected total cost (committedCost), so revenue
+// and commission are recognized at the job's TRUE margin. This avoids the distortion of comparing
+// work-%-recognized revenue against front-loaded cost (which made gross profit spuriously thin/negative
+// mid-project). A genuinely over-budget job (committed > budget) still earns < its cost → real loss.
+// `received` is also exposed for any cash-basis view that wants money actually collected.
 export function revenueSummary(projects = []) {
   let revenue = 0, cost = 0, commissions = 0, received = 0;
   for (const p of projects) {
-    const pct = Math.min(Math.max(Number(p.completionPercentage || 0) / 100, 0), 1);
     const budget = Number(p.approvedBudget ?? p.budget ?? 0);
+    const ac = Number(p.actualCost ?? p.spent ?? 0);
+    const committed = Number(p.committedCost ?? ac) || ac;
+    // earned fraction: cost-to-cost (capped at 1); fall back to work-% only if no committed cost exists.
+    const pct = committed > 0 ? Math.min(ac / committed, 1) : Math.min(Math.max(Number(p.completionPercentage || 0) / 100, 0), 1);
     revenue += Math.round(pct * budget);
-    cost += Number(p.actualCost ?? p.spent ?? 0);
+    cost += ac;
     commissions += Math.round(pct * Number(p.commission || 0));
     received += sum((p.paymentSchedule || []).filter((ps) => ps.status === 'paid'), (ps) => ps.amount);
   }