Separate exclude and one-time transaction handling (#2400)

* Separate exclude and one-time transaction handling

- Split transaction "exclude" and "one-time" toggles into separate controls in transaction detail view
- Updated Transaction::Search to show excluded transactions with grayed-out styling instead of filtering them out
- Modified IncomeStatement calculations to exclude both excluded and one_time transactions from totals
- Added migration to convert existing excluded transactions to also be one_time for backward compatibility
- Updated transaction list view to show asterisk for one_time transactions and gray out excluded ones
- Added controller support for kind parameter in transaction updates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

* Fix linting issues

- Remove trailing whitespace from migration
- Fix ERB formatting throughout templates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

---------

Co-authored-by: Claude <noreply@anthropic.com>

test/models/income_statement_test.rb

@@ -204,6 +204,20 @@ class IncomeStatementTest < ActiveSupport::TestCase
     assert_equal Money.new(900, @family.currency), totals.expense_money
   end
 
+  test "excludes excluded transactions from income statement calculations" do
+    # Create an excluded transaction
+    excluded_transaction_entry = create_transaction(account: @checking_account, amount: 250, category: @groceries_category)
+    excluded_transaction_entry.update!(excluded: true)
+
+    income_statement = IncomeStatement.new(@family)
+    totals = income_statement.totals
+
+    # Should exclude excluded transactions
+    assert_equal 4, totals.transactions_count # Only original 4 transactions
+    assert_equal Money.new(1000, @family.currency), totals.income_money
+    assert_equal Money.new(900, @family.currency), totals.expense_money
+  end
+
   # NEW TESTS: Interval-Based Calculations
   test "different intervals return different statistical results with multi-period data" do
     # Clear existing transactions

test/models/transaction/search_test.rb

@@ -298,35 +298,4 @@ class Transaction::SearchTest < ActiveSupport::TestCase
     assert_equal Money.new(0, "USD"), totals.expense_money
     assert_equal Money.new(0, "USD"), totals.income_money
   end
-
-  test "totals respects excluded transactions filter from search" do
-    # Create an excluded transaction (should be excluded by default)
-    excluded_entry = create_transaction(
-      account: @checking_account,
-      amount: 100,
-      kind: "standard"
-    )
-    excluded_entry.update!(excluded: true) # Marks it as excluded
-
-    # Create a normal transaction
-    normal_entry = create_transaction(
-      account: @checking_account,
-      amount: 50,
-      kind: "standard"
-    )
-
-    # Default behavior should exclude excluded transactions
-    search = Transaction::Search.new(@family)
-    totals = search.totals
-
-    assert_equal 1, totals.count
-    assert_equal Money.new(50, "USD"), totals.expense_money # Only non-excluded transaction
-
-    # Explicitly include excluded transactions
-    search_with_excluded = Transaction::Search.new(@family, filters: { excluded_transactions: true })
-    totals_with_excluded = search_with_excluded.totals
-
-    assert_equal 2, totals_with_excluded.count
-    assert_equal Money.new(150, "USD"), totals_with_excluded.expense_money # Both transactions
-  end
 end