feat(commands): delete transactions and balances of a user's non-connected accounts (#728)

## What

Adds an artisan command that deletes all transactions and balances of a
specific user's **non-connected** (manual) accounts, identified by
email.

```bash
php artisan user:delete-manual-account-data user@example.com
```

## Behavior

- Looks up the user by email (`withTrashed`, matching `user:delete`).
- Selects accounts with `banking_connection_id IS NULL` (manual
accounts).
- Shows a confirmation prompt with the transaction/balance counts and
the number of affected accounts.
- On confirm, deletes inside a `DB::transaction`:
- Transactions via `forceDelete()` (they use `SoftDeletes`, so this also
purges already soft-deleted rows).
- Balances via `delete()` (`AccountBalance` has no `SoftDeletes`, so
it's a hard delete).
- The accounts themselves are **not** deleted — only their transactions
and balances.

Related `label_transaction`, `budget_transactions` and
`category_corrections` rows are cleaned up by existing
`cascadeOnDelete()` foreign keys.

## Tests

Pest feature test covering: manual-only deletion (connected accounts
untouched), cross-user isolation, soft-deleted transactions counted and
purged, connected-only user reports zero, cancellation, and
user-not-found.

QA skipped per request (backend maintenance command, covered by feature
tests).

app/Console/Commands/DeleteManualAccountDataCommand.php

@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\AccountBalance;
+use App\Models\Transaction;
+use App\Models\User;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+class DeleteManualAccountDataCommand extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'user:delete-manual-account-data {email : The email address of the user}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Delete all transactions and balances of a user\'s non-connected accounts';
+
+    /**
+     * Execute the console command.
+     */
+    public function handle(): int
+    {
+        $email = $this->argument('email');
+
+        $user = User::withTrashed()->where('email', $email)->first();
+
+        if (! $user) {
+            $this->error("User with email '{$email}' not found.");
+
+            return self::FAILURE;
+        }
+
+        $accountIds = $user->accounts()->whereNull('banking_connection_id')->pluck('id');
+
+        if ($accountIds->isEmpty()) {
+            $this->info("User '{$email}' has no non-connected accounts.");
+
+            return self::SUCCESS;
+        }
+
+        $transactionCount = Transaction::withTrashed()->whereIn('account_id', $accountIds)->count();
+        $balanceCount = AccountBalance::query()->whereIn('account_id', $accountIds)->count();
+
+        if (! $this->confirm("Delete {$transactionCount} transaction(s) and {$balanceCount} balance(s) across {$accountIds->count()} non-connected account(s) of '{$user->email}'?")) {
+            $this->info('Deletion cancelled.');
+
+            return self::SUCCESS;
+        }
+
+        DB::transaction(function () use ($accountIds): void {
+            // forceDelete purges soft-deleted transactions too; balances have no SoftDeletes, so delete() is already a hard delete.
+            Transaction::query()->whereIn('account_id', $accountIds)->forceDelete();
+            AccountBalance::query()->whereIn('account_id', $accountIds)->delete();
+        });
+
+        $this->info("Deleted {$transactionCount} transaction(s) and {$balanceCount} balance(s) for '{$user->email}'.");
+
+        return self::SUCCESS;
+    }
+}

tests/Feature/Console/DeleteManualAccountDataCommandTest.php

@@ -0,0 +1,91 @@
+<?php
+
+use App\Models\Account;
+use App\Models\AccountBalance;
+use App\Models\Transaction;
+use App\Models\User;
+
+test('deletes transactions and balances of non-connected accounts only', function () {
+    $user = User::factory()->onboarded()->create(['email' => 'test@example.com']);
+
+    $manual = Account::factory()->for($user)->create();
+    $connected = Account::factory()->connected()->for($user)->create();
+
+    Transaction::factory()->count(3)->create(['user_id' => $user->id, 'account_id' => $manual->id]);
+    AccountBalance::factory()->count(2)->create(['account_id' => $manual->id]);
+    Transaction::factory()->count(4)->create(['user_id' => $user->id, 'account_id' => $connected->id]);
+    AccountBalance::factory()->count(5)->create(['account_id' => $connected->id]);
+
+    $this->artisan('user:delete-manual-account-data', ['email' => 'test@example.com'])
+        ->expectsConfirmation("Delete 3 transaction(s) and 2 balance(s) across 1 non-connected account(s) of 'test@example.com'?", 'yes')
+        ->assertSuccessful();
+
+    expect(Transaction::withTrashed()->where('account_id', $manual->id)->exists())->toBeFalse();
+    expect(AccountBalance::query()->where('account_id', $manual->id)->exists())->toBeFalse();
+    expect(Transaction::query()->where('account_id', $connected->id)->count())->toBe(4);
+    expect(AccountBalance::query()->where('account_id', $connected->id)->count())->toBe(5);
+});
+
+test('does not touch other users data', function () {
+    $user = User::factory()->onboarded()->create(['email' => 'test@example.com']);
+    $other = User::factory()->onboarded()->create(['email' => 'keep@example.com']);
+
+    $account = Account::factory()->for($user)->create();
+    Transaction::factory()->count(3)->create(['user_id' => $user->id, 'account_id' => $account->id]);
+    AccountBalance::factory()->count(2)->create(['account_id' => $account->id]);
+
+    $otherAccount = Account::factory()->for($other)->create();
+    Transaction::factory()->count(2)->create(['user_id' => $other->id, 'account_id' => $otherAccount->id]);
+    AccountBalance::factory()->count(2)->create(['account_id' => $otherAccount->id]);
+
+    $this->artisan('user:delete-manual-account-data', ['email' => 'test@example.com'])
+        ->expectsConfirmation("Delete 3 transaction(s) and 2 balance(s) across 1 non-connected account(s) of 'test@example.com'?", 'yes')
+        ->assertSuccessful();
+
+    expect(Transaction::query()->where('account_id', $account->id)->count())->toBe(0);
+    expect(AccountBalance::query()->where('account_id', $account->id)->count())->toBe(0);
+    expect(Transaction::query()->where('account_id', $otherAccount->id)->count())->toBe(2);
+    expect(AccountBalance::query()->where('account_id', $otherAccount->id)->count())->toBe(2);
+});
+
+test('reports zero non-connected accounts when the user has only connected ones', function () {
+    $user = User::factory()->onboarded()->create(['email' => 'test@example.com']);
+    Account::factory()->connected()->for($user)->create();
+
+    $this->artisan('user:delete-manual-account-data', ['email' => 'test@example.com'])
+        ->expectsOutput("User 'test@example.com' has no non-connected accounts.")
+        ->assertSuccessful();
+});
+
+test('cancels when not confirmed', function () {
+    $user = User::factory()->onboarded()->create(['email' => 'test@example.com']);
+    $manual = Account::factory()->for($user)->create();
+    Transaction::factory()->count(3)->create(['user_id' => $user->id, 'account_id' => $manual->id]);
+
+    $this->artisan('user:delete-manual-account-data', ['email' => 'test@example.com'])
+        ->expectsConfirmation("Delete 3 transaction(s) and 0 balance(s) across 1 non-connected account(s) of 'test@example.com'?", 'no')
+        ->expectsOutput('Deletion cancelled.')
+        ->assertSuccessful();
+
+    expect(Transaction::query()->where('account_id', $manual->id)->count())->toBe(3);
+});
+
+test('counts and purges soft-deleted transactions', function () {
+    $user = User::factory()->onboarded()->create(['email' => 'test@example.com']);
+    $manual = Account::factory()->for($user)->create();
+
+    Transaction::factory()->count(2)->create(['user_id' => $user->id, 'account_id' => $manual->id]);
+    Transaction::factory()->count(1)->create(['user_id' => $user->id, 'account_id' => $manual->id])->each->delete();
+
+    $this->artisan('user:delete-manual-account-data', ['email' => 'test@example.com'])
+        ->expectsConfirmation("Delete 3 transaction(s) and 0 balance(s) across 1 non-connected account(s) of 'test@example.com'?", 'yes')
+        ->assertSuccessful();
+
+    expect(Transaction::withTrashed()->where('account_id', $manual->id)->count())->toBe(0);
+});
+
+test('shows error when user not found', function () {
+    $this->artisan('user:delete-manual-account-data', ['email' => 'nobody@example.com'])
+        ->expectsOutput("User with email 'nobody@example.com' not found.")
+        ->assertFailed();
+});