resolved the issues raised post pr

app/controllers/accounts_controller.rb

@@ -107,7 +107,8 @@ class AccountsController < ApplicationController
   end
 
   def toggle_exclude_from_reports
-    @account.update!(exclude_from_reports: !@account.exclude_from_reports)
+    Account.where(id: @account.id).update_all("exclude_from_reports = NOT exclude_from_reports")
+    @account.reload
     redirect_to accounts_path
   end
 

app/controllers/reports_controller.rb

@@ -493,8 +493,8 @@ class ReportsController < ApplicationController
       # Get sell trades in period with realized gains
       # Eager-load security, account, and accountable to avoid N+1
       sell_trades = Current.family.trades
-        .joins(:entry)
-        .where(entries: { date: @period.date_range })
+        .joins(entry: :account)
+        .where(entries: { date: @period.date_range }, accounts: { exclude_from_reports: [ false, nil ] })
         .where("trades.qty < 0")
         .includes(:security, entry: { account: :accountable })
         .to_a

app/models/income_statement.rb

@@ -222,7 +222,7 @@ class IncomeStatement
       sql_hash = Digest::MD5.hexdigest(transactions_scope.to_sql)
 
       Rails.cache.fetch([
-        "income_statement", "totals_query", "v2", family.id, user&.id, included_account_ids_hash, sql_hash, date_range.begin, date_range.end, family.entries_cache_version
+        "income_statement", "totals_query", "v2", family.id, user&.id, included_account_ids_hash, sql_hash, date_range.begin, date_range.end, family.entries_cache_version, family.accounts.maximum(:updated_at)&.to_i
       ]) { Totals.new(family, transactions_scope: transactions_scope, date_range: date_range, included_account_ids: included_account_ids).call }
     end