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>

app/views/transactions/_transaction.html.erb

@@ -6,9 +6,10 @@
   <%= turbo_frame_tag dom_id(transaction) do %>
     <div class="grid grid-cols-12 items-center text-primary text-sm font-medium p-4 lg:p-4
                 <%= @focused_record == entry || @focused_record == transaction ?
-                    "border border-gray-900 rounded-lg" : "" %>">
+                    "border border-gray-900 rounded-lg" : "" %>
+                <%= entry.excluded ? "opacity-50 text-gray-400" : "" %>">
 
-      <div class="pr-4 lg:pr-10 flex items-center gap-3 lg:gap-4 col-span-8 <%= view_ctx == 'global' ? 'lg:col-span-8' : 'lg:col-span-6' %>">
+      <div class="pr-4 lg:pr-10 flex items-center gap-3 lg:gap-4 col-span-8 <%= view_ctx == "global" ? "lg:col-span-8" : "lg:col-span-6" %>">
         <%= check_box_tag dom_id(entry, "selection"),
             disabled: transaction.transfer.present?,
             class: "checkbox checkbox--light",
@@ -61,7 +62,7 @@
                   </div>
 
                   <div class="flex items-center gap-1 flex-shrink-0">
-                    <% if entry.excluded %>
+                    <% if transaction.one_time? %>
                       <span class="text-orange-500" title="One-time <%= entry.amount.negative? ? "income" : "expense" %> (excluded from averages)">
                         <%= icon "asterisk", size: "sm", color: "current" %>
                       </span>

app/views/transactions/show.html.erb

@@ -106,13 +106,34 @@
               data: { controller: "auto-submit-form" } do |f| %>
           <div class="flex cursor-pointer items-center gap-4 justify-between">
             <div class="text-sm space-y-1">
-              <h4 class="text-primary">One-time <%= @entry.amount.negative? ? "Income" : "Expense" %></h4>
-              <p class="text-secondary">One-time transactions will be excluded from certain budgeting calculations and reports to help you see what's really important.</p>
+              <h4 class="text-primary">Exclude</h4>
+              <p class="text-secondary">Excluded transactions will be removed from budgeting calculations and reports.</p>
             </div>
 
             <%= f.toggle :excluded, { data: { auto_submit_form_target: "auto" } } %>
           </div>
         <% end %>
+      </div>
+
+      <div class="pb-4">
+        <%= styled_form_with model: @entry,
+              url: transaction_path(@entry),
+              class: "p-3",
+              data: { controller: "auto-submit-form" } do |f| %>
+          <%= f.fields_for :entryable do |ef| %>
+            <div class="flex cursor-pointer items-center gap-4 justify-between">
+              <div class="text-sm space-y-1">
+                <h4 class="text-primary">One-time <%= @entry.amount.negative? ? "Income" : "Expense" %></h4>
+                <p class="text-secondary">One-time transactions will be excluded from certain budgeting calculations and reports to help you see what's really important.</p>
+              </div>
+
+              <%= ef.toggle :kind, {
+                    checked: @entry.transaction.one_time?,
+                    data: { auto_submit_form_target: "auto" }
+                  }, "one_time", "standard" %>
+            </div>
+          <% end %>
+        <% end %>
 
         <div class="flex items-center justify-between gap-4 p-3">
           <div class="text-sm space-y-1">