From fffb770cac500692b86f0adef8a20dec9f197bcd Mon Sep 17 00:00:00 2001
From: h <h@kotikot.com>
Date: Fri, 16 Oct 2026 15:35:38 +0000
Subject: [PATCH] feat(accounts): merchants and payers as a league table

Expense and revenue accounts list this month per currency, share,
visits, average, twelve months, typical and the change against it, last
visit and category; quiet ones fold into one line behind i. 1 to 5 sort,
; groups by category with subtotals, x and s c set the category on all
of a merchant's transactions in the period.
---
 src/lib/accounts/merchants.svelte.ts          |  89 +++
 src/lib/accounts/merchants.ts                 | 294 ++++++++
 .../components/accounts/MerchantCell.svelte   | 143 ++++
 src/lib/components/accounts/Merchants.svelte  | 705 ++++++++++++++++++
 .../components/accounts/MerchantsTop.svelte   |  72 ++
 src/lib/components/accounts/MonthSpark.svelte |  46 ++
 .../accounts/[type=accounttype]/+page.svelte  |   3 +
 7 files changed, 1352 insertions(+)
 create mode 100644 src/lib/accounts/merchants.svelte.ts
 create mode 100644 src/lib/accounts/merchants.ts
 create mode 100644 src/lib/components/accounts/MerchantCell.svelte
 create mode 100644 src/lib/components/accounts/Merchants.svelte
 create mode 100644 src/lib/components/accounts/MerchantsTop.svelte
 create mode 100644 src/lib/components/accounts/MonthSpark.svelte

diff --git a/src/lib/accounts/merchants.svelte.ts b/src/lib/accounts/merchants.svelte.ts
new file mode 100644
index 0000000..51af343
--- /dev/null
+++ b/src/lib/accounts/merchants.svelte.ts
@@ -0,0 +1,89 @@
+import { createQuery, keepPreviousData } from "@tanstack/svelte-query";
+import { lists } from "#lib/api/lists.js";
+import type { TransactionGroup } from "#lib/api/types.js";
+import { ratesQuery } from "#lib/dashboard/primary.svelte.js";
+import { today } from "#lib/dates.js";
+import { period } from "#lib/period.svelte.js";
+import { ledgerQuery, ledgerWindow, ownFlows } from "#lib/reports/ledger.js";
+import { pages } from "#lib/reports/queries.js";
+import { typicalMonths } from "#lib/reports/typical.js";
+import { session } from "#lib/session.svelte.js";
+import { board, type Kind, monthDay } from "./merchants.js";
+
+export function useMerchants(kind: () => Kind) {
+  const now = today();
+  const current = ledgerWindow(now);
+  const anchor = $derived(period.end >= current.start ? now : period.end);
+  const window = $derived(ledgerWindow(anchor));
+  const inside = $derived(
+    period.start >= window.start && period.end <= window.end
+  );
+
+  const accounts = createQuery(() => lists.accounts("all"));
+  const ledger = createQuery(() => ({
+    ...ledgerQuery(anchor),
+    placeholderData: keepPreviousData,
+  }));
+  const extra = createQuery(() => ({
+    enabled: !inside,
+    placeholderData: keepPreviousData,
+    queryFn: () =>
+      pages<TransactionGroup>("/v1/transactions", {
+        end: period.end,
+        start: period.start,
+        type: "default",
+      }),
+    queryKey: ["merchants-period", period.start, period.end],
+  }));
+  const rates = createQuery(() => ({ ...ratesQuery(), enabled: true }));
+
+  const flows = $derived(
+    ledger.data && accounts.data ? ownFlows(ledger.data, accounts.data) : []
+  );
+  const periodFlows = $derived.by(() => {
+    if (inside) {
+      return flows;
+    }
+    return extra.data && accounts.data
+      ? ownFlows(extra.data, accounts.data)
+      : [];
+  });
+  const day = $derived(monthDay(period.range, now));
+  const result = $derived.by(() => {
+    if (!(accounts.data && ledger.data && (inside || extra.data))) {
+      return null;
+    }
+    const month = period.end.slice(0, 7);
+    const since = flows.reduce(
+      (first, flow) => (flow.date < first ? flow.date : first),
+      now
+    );
+    const primary = session.primary?.code ?? "";
+    return board(accounts.data, flows, periodFlows, {
+      day,
+      kind: kind(),
+      months: window.months.filter((m) => m <= month),
+      past: typicalMonths(window.months, period.end, since),
+      range: period.range,
+      rate: (code) => rates.data?.[code]?.rate ?? (code === primary ? 1 : 0),
+    });
+  });
+
+  return {
+    get board() {
+      return result;
+    },
+    get day() {
+      return day;
+    },
+    get error() {
+      return accounts.error ?? ledger.error ?? extra.error ?? null;
+    },
+    get loading() {
+      return result === null || rates.isPending;
+    },
+    get stale() {
+      return ledger.isFetching || extra.isPlaceholderData;
+    },
+  };
+}
diff --git a/src/lib/accounts/merchants.ts b/src/lib/accounts/merchants.ts
new file mode 100644
index 0000000..2ba3b97
--- /dev/null
+++ b/src/lib/accounts/merchants.ts
@@ -0,0 +1,294 @@
+import type { Account, Item } from "#lib/api/types.js";
+import type { Range } from "#lib/dates.js";
+import type { Flow } from "#lib/reports/flows.js";
+import { typical, typicalToDay, versus } from "#lib/reports/typical.js";
+import type { Targets } from "#lib/transactions/mass.js";
+
+export type Kind = "expense" | "revenue";
+export type SortKey = "month" | "year" | "visits" | "last" | "name";
+
+export const SORT_KEYS: SortKey[] = ["month", "year", "visits", "last", "name"];
+export const SPARK_MONTHS = 12;
+const TOP = 5;
+
+export interface Line {
+  amount: number;
+  base: number;
+  code: string;
+  months: number[];
+  ratio: number | null;
+  seen: number;
+  typical: number;
+  visits: number;
+}
+
+export interface Merchant {
+  category: string | null;
+  fresh: boolean;
+  id: string;
+  last: string;
+  lines: Line[];
+  name: string;
+  others: number;
+  quiet: boolean;
+  share: number;
+  targets: Targets;
+  value: number;
+  visits: number;
+  year: number;
+}
+
+export interface Total {
+  amount: number;
+  base: number;
+  code: string;
+  ratio: number | null;
+}
+
+export interface Section {
+  key: string;
+  label: string;
+  merchants: Merchant[];
+  share: number;
+  sums: Total[];
+  visits: number;
+}
+
+export interface Board {
+  fresh: number;
+  merchants: Merchant[];
+  past: number;
+  top: number;
+  totals: Total[];
+}
+
+export interface Context {
+  day: number | null;
+  kind: Kind;
+  months: string[];
+  past: string[];
+  range: Range;
+  rate: (code: string) => number;
+}
+
+const sum = (values: number[]) => values.reduce((a, b) => a + b, 0);
+
+function monthly(flows: Flow[]): Map<string, number> {
+  const map = new Map<string, number>();
+  for (const flow of flows) {
+    const month = flow.date.slice(0, 7);
+    map.set(month, (map.get(month) ?? 0) + flow.amount);
+  }
+  return map;
+}
+
+function lineOf(code: string, year: Flow[], now: Flow[], ctx: Context): Line {
+  const byMonth = monthly(year);
+  const amount = sum(now.map((flow) => flow.amount));
+  const base = ctx.day === null ? 0 : typicalToDay(year, ctx.past, ctx.day);
+  return {
+    amount,
+    base,
+    code,
+    months: ctx.months.slice(-SPARK_MONTHS).map((m) => byMonth.get(m) ?? 0),
+    ratio: ctx.day === null ? null : versus(amount, base),
+    seen: ctx.past.filter((m) => byMonth.has(m)).length,
+    typical: typical(byMonth, ctx.past),
+    visits: now.length,
+  };
+}
+
+function dominant(flows: Flow[]): [string | null, number] {
+  const counts = new Map<string, number>();
+  for (const flow of flows) {
+    const name = flow.category?.name ?? "";
+    counts.set(name, (counts.get(name) ?? 0) + 1);
+  }
+  const [top] = [...counts].sort((a, b) => b[1] - a[1]);
+  return [top?.[0] || null, Math.max(0, counts.size - 1)];
+}
+
+function targetsOf(flows: Flow[]): Targets {
+  const targets: Targets = new Map();
+  for (const flow of flows) {
+    const set = targets.get(flow.group) ?? new Set<string>();
+    set.add(flow.journal);
+    targets.set(flow.group, set);
+  }
+  return targets;
+}
+
+function bucket<T>(items: T[], key: (item: T) => string): Map<string, T[]> {
+  const map = new Map<string, T[]>();
+  for (const item of items) {
+    const list = map.get(key(item));
+    if (list) {
+      list.push(item);
+    } else {
+      map.set(key(item), [item]);
+    }
+  }
+  return map;
+}
+
+const latest = (flows: Flow[]) =>
+  flows.reduce((last, flow) => (flow.date > last ? flow.date : last), "");
+
+function merchantOf(
+  id: string,
+  name: string,
+  seen: string,
+  year: Flow[],
+  now: Flow[],
+  ctx: Context
+): Omit<Merchant, "share"> {
+  const yearBy = bucket(year, (flow) => flow.currency);
+  const nowBy = bucket(now, (flow) => flow.currency);
+  const codes = new Set([...yearBy.keys(), ...nowBy.keys()]);
+  const quiet = now.length === 0;
+  const lines = [...codes]
+    .map((code) =>
+      lineOf(code, yearBy.get(code) ?? [], nowBy.get(code) ?? [], ctx)
+    )
+    .filter((line) => (quiet ? sum(line.months) > 0 : line.amount > 0))
+    .sort(
+      (a, b) =>
+        b.amount * ctx.rate(b.code) - a.amount * ctx.rate(a.code) ||
+        sum(b.months) * ctx.rate(b.code) - sum(a.months) * ctx.rate(a.code)
+    );
+  const [category, others] = dominant(quiet ? year : now);
+  const before = year.filter((flow) => flow.date < ctx.range.start);
+  return {
+    category,
+    fresh: !quiet && before.length === 0,
+    id,
+    last: latest(now) || seen || latest(year),
+    lines,
+    name,
+    others,
+    quiet,
+    targets: targetsOf(now),
+    value: sum(lines.map((line) => line.amount * ctx.rate(line.code))),
+    visits: now.length,
+    year: sum(lines.map((line) => sum(line.months) * ctx.rate(line.code))),
+  };
+}
+
+export function board(
+  accounts: Item<Account>[],
+  flows: Flow[],
+  periodFlows: Flow[],
+  ctx: Context
+): Board {
+  const dir = ctx.kind === "expense" ? -1 : 1;
+  const inRange = (flow: Flow) =>
+    flow.date >= ctx.range.start && flow.date <= ctx.range.end;
+  const mine = flows.filter((flow) => flow.dir === dir);
+  const now = periodFlows.filter((flow) => flow.dir === dir && inRange(flow));
+  const yearBy = bucket(mine, (flow) => flow.other.id);
+  const nowBy = bucket(now, (flow) => flow.other.id);
+  const names = new Map(
+    [...mine, ...now].map((flow) => [flow.other.id, flow.other.name])
+  );
+  const seen = new Map<string, string>();
+  for (const { id, attributes: a } of accounts) {
+    if (a.type === ctx.kind && (a.active !== false || names.has(id))) {
+      names.set(id, a.name);
+      seen.set(id, a.last_activity?.slice(0, 10) ?? "");
+    }
+  }
+  const drafts = [...names].map(([id, name]) =>
+    merchantOf(
+      id,
+      name,
+      seen.get(id) ?? "",
+      yearBy.get(id) ?? [],
+      nowBy.get(id) ?? [],
+      ctx
+    )
+  );
+  const total = sum(drafts.map((m) => m.value)) || 1;
+  const merchants = drafts
+    .map((m) => ({ ...m, share: m.value / total }))
+    .sort(sortBy("month"));
+  return {
+    fresh: merchants.filter((m) => m.fresh).length,
+    merchants,
+    past: ctx.past.length,
+    top: sum(merchants.slice(0, TOP).map((m) => m.share)),
+    totals: totalsOf(mine, now, ctx),
+  };
+}
+
+function totalsOf(year: Flow[], now: Flow[], ctx: Context): Total[] {
+  const nowBy = bucket(now, (flow) => flow.currency);
+  const yearBy = bucket(year, (flow) => flow.currency);
+  return [...nowBy]
+    .map(([code, list]) => {
+      const amount = sum(list.map((flow) => flow.amount));
+      const base =
+        ctx.day === null
+          ? 0
+          : typicalToDay(yearBy.get(code) ?? [], ctx.past, ctx.day);
+      return {
+        amount,
+        base,
+        code,
+        ratio: ctx.day === null ? null : versus(amount, base),
+      };
+    })
+    .sort((a, b) => b.amount * ctx.rate(b.code) - a.amount * ctx.rate(a.code));
+}
+
+const ORDER: Record<SortKey, (a: Merchant, b: Merchant) => number> = {
+  last: (a, b) => b.last.localeCompare(a.last),
+  month: (a, b) => b.value - a.value,
+  name: (a, b) => a.name.localeCompare(b.name),
+  visits: (a, b) => b.visits - a.visits,
+  year: (a, b) => b.year - a.year,
+};
+
+export const sortBy =
+  (key: SortKey) =>
+  (a: Merchant, b: Merchant): number =>
+    ORDER[key](a, b) || ORDER.last(a, b) || ORDER.name(a, b);
+
+export function sumLines(merchants: Merchant[]): Total[] {
+  const map = new Map<string, number>();
+  for (const line of merchants.flatMap((m) => m.lines)) {
+    map.set(line.code, (map.get(line.code) ?? 0) + line.amount);
+  }
+  return [...map]
+    .filter(([, amount]) => amount > 0)
+    .map(([code, amount]) => ({ amount, base: 0, code, ratio: null }));
+}
+
+export function byCategory(merchants: Merchant[], none: string): Section[] {
+  return [...bucket(merchants, (m) => m.category ?? "")]
+    .map(([key, list]) => ({
+      key: key || "none",
+      label: key || none,
+      merchants: list,
+      share: sum(list.map((m) => m.share)),
+      sums: sumLines(list),
+      visits: sum(list.map((m) => m.visits)),
+    }))
+    .sort((a, b) => b.share - a.share || a.label.localeCompare(b.label));
+}
+
+const WHOLE_MONTH = 31;
+
+export function monthDay(range: Range, now: string): number | null {
+  const month = range.start.slice(0, 7);
+  const last = new Date(
+    Number(month.slice(0, 4)),
+    Number(month.slice(5, 7)),
+    0
+  ).getDate();
+  const whole =
+    range.start === `${month}-01` && range.end === `${month}-${last}`;
+  if (!whole || month > now.slice(0, 7)) {
+    return null;
+  }
+  return month === now.slice(0, 7) ? Number(now.slice(8, 10)) : WHOLE_MONTH;
+}
diff --git a/src/lib/components/accounts/MerchantCell.svelte b/src/lib/components/accounts/MerchantCell.svelte
new file mode 100644
index 0000000..81ea920
--- /dev/null
+++ b/src/lib/components/accounts/MerchantCell.svelte
@@ -0,0 +1,143 @@
+<script lang="ts" module>
+  export type Column =
+    | "name"
+    | "month"
+    | "share"
+    | "visits"
+    | "avg"
+    | "spark"
+    | "typical"
+    | "change"
+    | "last"
+    | "category";
+</script>
+
+<script lang="ts">
+  import type { Kind, Line, Merchant } from "#lib/accounts/merchants.js";
+  import { showUrl } from "#lib/components/accounts/links.js";
+  import { currency } from "#lib/components/dashboard/data.js";
+  import { today } from "#lib/dates.js";
+  import { formatDate, formatMoney, percent } from "#lib/format.js";
+  import MonthSpark from "./MonthSpark.svelte";
+
+  const LOUD = 0.15;
+  const SMALL = 0.005;
+
+  let {
+    col,
+    merchant: m,
+    kind,
+    compare,
+    max,
+    past,
+    note = "",
+  }: {
+    col: Column;
+    merchant: Merchant;
+    kind: Kind;
+    compare: boolean;
+    max: number;
+    past: number;
+    note?: string;
+  } = $props();
+
+  const money = (line: Line, amount: number, decimals?: number) => {
+    const cur = currency(line.code);
+    return formatMoney({ ...cur, amount, decimals: decimals ?? cur.decimals });
+  };
+
+  function change(line: Line): [string, string] {
+    if (!compare || m.quiet) {
+      return ["", ""];
+    }
+    if (line.seen === 0) {
+      return ["new", "text-warn"];
+    }
+    if (line.ratio === null) {
+      return [`${line.seen} of ${past} months`, "text-cladd-fg-soft"];
+    }
+    const pct = Math.round(line.ratio * 100);
+    let sign = "";
+    if (pct !== 0) {
+      sign = pct > 0 ? "+" : "−";
+    }
+    const bad = kind === "expense" ? line.ratio > LOUD : line.ratio < -LOUD;
+    return [
+      `${sign}${percent(Math.abs(line.ratio))}`,
+      bad ? "text-expense" : "text-cladd-fg-soft",
+    ];
+  }
+
+  const lastText = $derived(
+    m.last.slice(0, 4) === today().slice(0, 4)
+      ? formatDate(m.last, "short")
+      : formatDate(m.last)
+  );
+</script>
+
+{#if col === "name"}
+  <a
+    class="block max-w-[9rem] truncate sm:max-w-[18rem] text-brand dark:text-(--ff-series-1) hover:underline"
+    href={showUrl(m.id)}
+    title={m.name}
+    >{m.name}</a
+  >
+{:else if col === "month"}
+  {#each m.lines as line (line.code)}
+    <div class="num">{line.amount ? money(line, line.amount) : ""}</div>
+  {/each}
+{:else if col === "share"}
+  {#if m.share > 0}
+    <div class="flex items-center gap-2">
+      <div class="h-2 w-16 shrink-0">
+        <div
+          class="h-full rounded-[2px] bg-brand/70"
+          style:width="{Math.max(2, (m.share / (max || 1)) * 100)}%"
+        ></div>
+      </div>
+      <span class="num w-8 text-right text-cladd-fg-soft"
+        >{m.share < SMALL ? "<1%" : percent(m.share)}</span
+      >
+    </div>
+  {/if}
+{:else if col === "visits"}
+  <span class="num">{m.visits || ""}</span>
+{:else if col === "avg"}
+  {#each m.lines as line (line.code)}
+    <div class="num text-cladd-fg-soft">
+      {line.visits ? money(line, line.amount / line.visits, 0) : ""}
+    </div>
+  {/each}
+{:else if col === "spark"}
+  {#each m.lines as line (line.code)}
+    <div class="flex h-[1lh] items-center justify-end">
+      <MonthSpark typical={line.typical} values={line.months} />
+    </div>
+  {/each}
+{:else if col === "typical"}
+  {#each m.lines as line (line.code)}
+    {@const value = compare && !m.quiet ? line.base : line.typical}
+    <div class="num text-cladd-fg-soft">
+      {value ? money(line, value, 0) : ""}
+    </div>
+  {/each}
+{:else if col === "change"}
+  {#each m.lines as line (line.code)}
+    {@const [text, tone] = change(line)}
+    <div class="num {tone}">{text}</div>
+  {/each}
+{:else if col === "last"}
+  <span class="num text-cladd-fg-soft">{lastText}</span>
+{:else}
+  <span class="flex max-w-[16rem] items-baseline gap-1.5">
+    <span class="truncate {m.category ? "" : "text-cladd-fg-softer"}"
+      >{m.category ?? "none"}</span
+    >
+    {#if m.others}
+      <span class="shrink-0 text-cladd-fg-softer">+{m.others}</span>
+    {/if}
+    {#if note}
+      <span class="shrink-0 text-cladd-fg-soft">{note}</span>
+    {/if}
+  </span>
+{/if}
diff --git a/src/lib/components/accounts/Merchants.svelte b/src/lib/components/accounts/Merchants.svelte
new file mode 100644
index 0000000..3897d4a
--- /dev/null
+++ b/src/lib/components/accounts/Merchants.svelte
@@ -0,0 +1,705 @@
+<script lang="ts">
+  import ArrowDown from "@lucide/svelte/icons/arrow-down";
+  import Plus from "@lucide/svelte/icons/plus";
+  import { createQuery } from "@tanstack/svelte-query";
+  import { tick } from "svelte";
+  import {
+    byCategory,
+    type Kind,
+    type Merchant,
+    SORT_KEYS,
+    type SortKey,
+    sortBy,
+  } from "#lib/accounts/merchants.js";
+  import { useMerchants } from "#lib/accounts/merchants.svelte.js";
+  import { api } from "#lib/api/client.js";
+  import { invalidate, lists } from "#lib/api/lists.js";
+  import Box from "#lib/components/Box.svelte";
+  import { currency } from "#lib/components/dashboard/data.js";
+  import PageHeader from "#lib/components/shell/PageHeader.svelte";
+  import SuggestInput from "#lib/components/transactions/SuggestInput.svelte";
+  import {
+    ContextMenu,
+    ContextMenuContent,
+    ContextMenuItem,
+    ContextMenuSeparator,
+    ContextMenuShortcut,
+    ContextMenuTrigger,
+  } from "#lib/components/ui/context-menu/index.js";
+  import { today } from "#lib/dates.js";
+  import { formatDate, formatMoney, percent } from "#lib/format.js";
+  import { fuzzyFilter } from "#lib/fuzzy.js";
+  import { ListNav } from "#lib/list-nav.svelte.js";
+  import { period } from "#lib/period.svelte.js";
+  import { versusText } from "#lib/reports/typical.js";
+  import {
+    type Outcome,
+    patchFor,
+    type Targets,
+    updateGroups,
+  } from "#lib/transactions/mass.js";
+  import type { Suggestion } from "#lib/transactions/query.js";
+  import { goto } from "$app/navigation";
+  import { page } from "$app/state";
+  import { editUrl, openOld, showUrl, TYPE_ONE, TYPE_TITLE } from "./links.js";
+  import MerchantCell, { type Column } from "./MerchantCell.svelte";
+
+  const NONE = "\u0000";
+  const SAME = 0.03;
+  const WIDE: Column[] = [
+    "share",
+    "visits",
+    "avg",
+    "spark",
+    "typical",
+    "last",
+    "category",
+  ];
+
+  let { kind }: { kind: Kind } = $props();
+
+  const data = useMerchants(() => kind);
+  const noun = $derived(kind === "expense" ? "Merchants" : "Payers");
+  const createHref = $derived(`/accounts/create/${kind}`);
+
+  const params = $derived(page.url.searchParams);
+  const sort = $derived<SortKey>(
+    SORT_KEYS.find((key) => key === params.get("sort")) ?? "month"
+  );
+  const grouped = $derived(params.get("group") === "category");
+  const quietParam = $derived(params.has("quiet"));
+
+  let filter = $state(page.url.searchParams.get("filter") ?? "");
+  let filterInput = $state<HTMLInputElement>();
+  let menu = $state<Merchant | null>(null);
+  let armed = $state(false);
+  let failure = $state("");
+
+  let picking = $state<Merchant[] | null>(null);
+  let text = $state("");
+  let input = $state<HTMLInputElement>();
+  let progress = $state("");
+  let notes = $state<Record<string, string>>({});
+
+  const day = $derived(data.day);
+  const compare = $derived(day !== null);
+  const current = $derived(day !== null && day < 31);
+  const asOf = $derived(formatDate(today(), "short"));
+  const needle = $derived(filter.trim().toLowerCase());
+  const all = $derived(data.board?.merchants ?? []);
+  const matching = $derived(
+    needle
+      ? all.filter((m) =>
+          `${m.name} ${m.category ?? ""}`.toLowerCase().includes(needle)
+        )
+      : all
+  );
+  const order = $derived(sortBy(sort));
+  const active = $derived(matching.filter((m) => !m.quiet).sort(order));
+  const quiet = $derived(matching.filter((m) => m.quiet).sort(order));
+  const quietOpen = $derived(quietParam || needle !== "");
+  const sections = $derived(grouped ? byCategory(active, "No category") : null);
+  const rows = $derived([
+    ...(sections ? sections.flatMap((s) => s.merchants) : active),
+    ...(quietOpen ? quiet : []),
+  ]);
+  const index = $derived(new Map(rows.map((m, i) => [m.id, i])));
+  const max = $derived(Math.max(0, ...all.map((m) => m.share)));
+  const activeCount = $derived(all.filter((m) => !m.quiet).length);
+  const categorised = $derived(all.some((m) => m.category));
+  const columns = $derived<{ key: Column; label: string; sort?: SortKey }[]>([
+    {
+      key: "name",
+      label: kind === "expense" ? "Merchant" : "Payer",
+      sort: "name",
+    },
+    {
+      key: "month",
+      label: current ? "This month" : "In period",
+      sort: "month",
+    },
+    { key: "share", label: "Share" },
+    {
+      key: "visits",
+      label: kind === "expense" ? "Visits" : "Payments",
+      sort: "visits",
+    },
+    { key: "avg", label: "Average" },
+    { key: "spark", label: "12 months", sort: "year" },
+    { key: "typical", label: current ? `Typical by ${asOf}` : "Typical month" },
+    { key: "change", label: "vs typical" },
+    { key: "last", label: "Last", sort: "last" },
+    ...(categorised ? [{ key: "category" as const, label: "Category" }] : []),
+  ]);
+  const NUMERIC = new Set<Column>([
+    "month",
+    "visits",
+    "avg",
+    "spark",
+    "typical",
+    "change",
+    "last",
+  ]);
+
+  const categories = createQuery(() => ({
+    ...lists.categories(),
+    enabled: picking !== null,
+  }));
+  const suggestions = $derived.by<Suggestion[]>(() => {
+    const names = (categories.data ?? []).map((c) => c.attributes.name);
+    const query = text.trim();
+    const found: Suggestion[] = fuzzyFilter(names, query, (n) => n, 8).map(
+      (name) => ({ id: name, insert: name, label: name })
+    );
+    if (query && !names.some((n) => n.toLowerCase() === query.toLowerCase())) {
+      found.push({
+        hint: "new",
+        id: `new:${query}`,
+        insert: query,
+        label: query,
+      });
+    }
+    if (!query) {
+      found.unshift({ id: NONE, insert: NONE, label: "(no category)" });
+    }
+    return found;
+  });
+
+  const journals = (targets: Targets) =>
+    [...targets.values()].reduce((n, set) => n + (set?.size ?? 0), 0);
+
+  function merge(list: Merchant[]): Targets {
+    const targets: Targets = new Map();
+    for (const m of list) {
+      for (const [group, set] of m.targets) {
+        targets.set(
+          group,
+          new Set([...(targets.get(group) ?? []), ...(set ?? [])])
+        );
+      }
+    }
+    return targets;
+  }
+
+  const pickCount = $derived(picking ? journals(merge(picking)) : 0);
+
+  async function pick() {
+    const list = chosen.filter((m) => m.targets.size > 0);
+    if (list.length === 0) {
+      notes = Object.fromEntries(
+        chosen.map((m) => [m.id, `nothing in ${period.label}`])
+      );
+      return;
+    }
+    picking = list;
+    text = "";
+    progress = "";
+    await tick();
+    input?.focus();
+  }
+
+  function cancel() {
+    if (!progress) {
+      picking = null;
+    }
+  }
+
+  async function apply(raw: string) {
+    const list = picking;
+    if (!list || progress) {
+      return;
+    }
+    const value = raw === NONE ? null : raw.trim() || null;
+    const say = (o: Outcome) => {
+      progress = `Setting “${value ?? "no category"}”: ${o.done} of ${o.total}`;
+    };
+    const outcome = await updateGroups(
+      merge(list),
+      patchFor({ id: null, mode: "category", value }),
+      say
+    );
+    await invalidate();
+    const failed = outcome.errors.join("; ");
+    const next = { ...notes };
+    for (const m of list) {
+      next[m.id] = failed
+        ? `failed: ${failed}`
+        : `${value ? "set" : "cleared"} on ${journals(m.targets)}`;
+    }
+    notes = next;
+    progress = "";
+    picking = null;
+    nav.clear();
+  }
+
+  let pending = "";
+
+  function setParam(name: string, value: string | null) {
+    const url = new URL(pending || page.url.href);
+    if (value === null) {
+      url.searchParams.delete(name);
+    } else {
+      url.searchParams.set(name, value);
+    }
+    url.searchParams.set("start", period.start);
+    url.searchParams.set("end", period.end);
+    pending = url.href;
+    goto(url, { replace: true, reset: false }).finally(() => {
+      if (pending === url.href) {
+        pending = "";
+      }
+    });
+  }
+
+  const setSort = (key: SortKey) =>
+    setParam("sort", key === "month" ? null : key);
+  const toggleGroup = () => setParam("group", grouped ? null : "category");
+  const toggleQuiet = () => setParam("quiet", quietParam ? null : "1");
+
+  const nav = new ListNav<Merchant>({
+    edit: (m) => goto(editUrl(m.id)),
+    extra: () => [
+      {
+        group: noun,
+        keys: "/",
+        label: `Filter ${noun.toLowerCase()}`,
+        run: () => {
+          filterInput?.focus();
+          filterInput?.select();
+        },
+      },
+      {
+        group: noun,
+        keys: "c",
+        label: `Create a new ${TYPE_ONE[kind]}`,
+        run: () => goto(createHref),
+      },
+      ...SORT_KEYS.map((key, i) => ({
+        group: noun,
+        keys: String(i + 1),
+        label: `Sort by ${columns.find((c) => c.sort === key)?.label.toLowerCase()}`,
+        run: () => setSort(key),
+      })),
+      {
+        group: noun,
+        keys: ";",
+        label: grouped ? "Ungroup" : "Group by category",
+        run: toggleGroup,
+      },
+      {
+        group: noun,
+        keys: "i",
+        label: quietParam
+          ? `Hide quiet ${noun.toLowerCase()}`
+          : `Show quiet ${noun.toLowerCase()}`,
+        run: toggleQuiet,
+      },
+      {
+        group: noun,
+        keys: "s c",
+        label: "Set category on their transactions",
+        run: pick,
+      },
+    ],
+    id: "merchants",
+    items: () => rows,
+    key: (m) => m.id,
+    open: (m) => goto(showUrl(m.id)),
+    selectable: true,
+  });
+  nav.use();
+
+  const chosen = $derived.by(() => {
+    if (nav.selected.size > 0) {
+      return all.filter((m) => nav.selected.has(m.id));
+    }
+    return nav.current ? [nav.current] : [];
+  });
+  const anchorId = $derived(
+    picking
+      ? (rows.find((m) => picking?.some((p) => p.id === m.id)) ?? nav.current)
+          ?.id
+      : null
+  );
+
+  function onfilter() {
+    nav.cursor = -1;
+    setParam("filter", filter || null);
+  }
+
+  function onfilterkey(event: KeyboardEvent) {
+    if (event.key === "Escape" && filter) {
+      filter = "";
+      onfilter();
+    } else if (event.key === "Enter" && rows[0]) {
+      event.preventDefault();
+      filterInput?.blur();
+      nav.move(0);
+    }
+  }
+
+  function oncontextmenu(event: MouseEvent) {
+    const tr = (event.target as Element).closest("tr[data-id]");
+    armed = false;
+    menu = rows.find((m) => m.id === tr?.getAttribute("data-id")) ?? null;
+    if (menu) {
+      nav.cursor = index.get(menu.id) ?? -1;
+    }
+  }
+
+  async function remove(m: Merchant) {
+    failure = "";
+    try {
+      await api(`/v1/accounts/${m.id}`, { method: "DELETE" });
+      await invalidate();
+    } catch (e) {
+      failure = e instanceof Error ? e.message : String(e);
+    }
+  }
+
+  function rowClass(m: Merchant, i: number) {
+    if (nav.cursor === i) {
+      return "bg-row-cursor shadow-[inset_2px_0_0_var(--ff-brand)]";
+    }
+    return nav.isSelected(m) ? "bg-row-selected" : "hover:bg-row-hover";
+  }
+
+  function cellClass(key: Column) {
+    const align = NUMERIC.has(key) ? "text-right" : "";
+    const wide = WIDE.includes(key) ? "hidden md:table-cell" : "";
+    return `${align} ${wide}`;
+  }
+
+  function tone(ratio: number | null) {
+    if (ratio === null || Math.abs(ratio) < SAME) {
+      return "text-cladd-fg-soft";
+    }
+    const bad = kind === "expense" ? ratio > 0 : ratio < 0;
+    return bad ? "text-expense" : "text-cladd-fg-soft";
+  }
+</script>
+
+{#snippet sums(
+  list: { amount: number; code: string }[]
+)}
+  {#each list as t (t.code)}
+    <div class="num">
+      {formatMoney({ ...currency(t.code), amount: t.amount })}
+    </div>
+  {/each}
+{/snippet}
+
+{#snippet row(
+  m: Merchant
+)}
+  {@const i = index.get(m.id) ?? -1}
+  <tr
+    class="border-cladd-outline/60 border-t align-top {rowClass(m, i)}"
+    data-id={m.id}
+    id={nav.rowId(i)}
+    onclick={(event) => nav.click(i, event)}
+  >
+    {#each columns as col (col.key)}
+      <td class="h-7 whitespace-nowrap px-2 py-1 sm:px-3 {cellClass(col.key)}">
+        <MerchantCell
+          col={col.key}
+          {compare}
+          {kind}
+          {max}
+          merchant={m}
+          note={notes[m.id]}
+          past={data.board?.past ?? 0}
+        />
+      </td>
+    {/each}
+  </tr>
+  {#if anchorId === m.id && picking}
+    <tr class="bg-row-selected/50">
+      <td class="px-3 py-1.5" colspan={columns.length}>
+        <div class="flex flex-wrap items-center gap-2 text-[12px]">
+          {#if progress}
+            <span aria-live="polite">{progress}</span>
+          {:else}
+            <label class="text-cladd-fg-soft" for="merchant-category"
+              >Category for {pickCount}
+              {pickCount === 1 ? "transaction" : "transactions"}
+              at
+              {picking.length === 1
+                ? picking[0].name
+                : `${picking.length} ${noun.toLowerCase()}`}:</label
+            >
+            <SuggestInput
+              class="w-72"
+              id="merchant-category"
+              onaccept={(item) => {
+                apply(item.insert);
+                return true;
+              }}
+              onblur={cancel}
+              oncancel={cancel}
+              onsubmit={() => apply(text)}
+              placeholder="Type to filter"
+              {suggestions}
+              bind:input
+              bind:value={text}
+            />
+            <span class="text-cladd-fg-softer"
+              ><span class="kbd">↵</span>
+              apply <span class="kbd">Esc</span>
+              cancel</span
+            >
+          {/if}
+        </div>
+      </td>
+    </tr>
+  {/if}
+{/snippet}
+
+<PageHeader crumbs={[{ label: TYPE_TITLE[kind] }]} title="Accounts">
+  {#snippet actions()}
+    <a
+      class="cladd-surface cladd-gradient cladd-outline cladd-hoverable cladd-color-green inline-flex h-cladd-sm items-center gap-1.5 rounded-cladd-sm px-2.5 font-semibold text-[12px] text-cladd-primary"
+      href={createHref}
+      title="Create a new {TYPE_ONE[kind]}  c"
+    >
+      <Plus class="size-3.5" />
+      Create a new {TYPE_ONE[kind]}
+    </a>
+  {/snippet}
+</PageHeader>
+
+<Box body="p-0" title="{noun} in {period.label}">
+  {#snippet tools()}
+    <button
+      aria-pressed={grouped}
+      class="hidden h-7 sm:inline-flex items-center gap-1.5 rounded-cladd-sm px-2 text-[12px] {grouped
+        ? "bg-row-selected text-cladd-fg"
+        : "text-cladd-fg-soft hover:text-cladd-fg"}"
+      onclick={toggleGroup}
+      type="button"
+    >
+      By category <span class="kbd">;</span>
+    </button>
+    <input
+      aria-label="Filter {noun.toLowerCase()}"
+      class="cladd-cut h-7 w-36 rounded-cladd-sm px-2 text-[12px] outline-none placeholder:text-cladd-fg-softer sm:w-56"
+      oninput={onfilter}
+      onkeydown={onfilterkey}
+      placeholder="Filter  /"
+      type="search"
+      bind:this={filterInput}
+      bind:value={filter}
+    >
+  {/snippet}
+  {#if data.error}
+    <p class="p-3 text-expense">{data.error.message}</p>
+  {:else if data.loading || !data.board}
+    <div class="h-40"></div>
+  {:else}
+    {@const b = data.board}
+    <div
+      class="flex flex-col gap-0.5 border-cladd-outline border-b px-3 py-2 text-[13px]"
+    >
+      <p class="flex flex-wrap items-baseline gap-x-4 gap-y-0.5">
+        <span class="text-cladd-fg-soft"
+          >{kind === "expense" ? "Spent" : "Earned"}</span
+        >
+        {#each b.totals as t (t.code)}
+          <span class="whitespace-nowrap">
+            <span class="num font-semibold text-[15px]"
+              >{formatMoney({ ...currency(t.code), amount: t.amount })}</span
+            >
+            {#if t.ratio !== null}
+              <span class={tone(t.ratio)}
+                >{versusText(t.ratio)}{current ? ` by ${asOf}` : ""}</span
+              >
+            {/if}
+          </span>
+        {:else}
+          <span class="text-cladd-fg-soft">nothing yet</span>
+        {/each}
+      </p>
+      <p class="text-[12px] text-cladd-fg-soft">
+        {activeCount}
+        of {all.length}
+        {noun.toLowerCase()}
+        {#if activeCount > 5}
+          · top 5 take {percent(b.top)}
+        {/if}
+        {#if b.fresh > 0}
+          · {b.fresh} new
+        {/if}
+      </p>
+    </div>
+    <ContextMenu>
+      <ContextMenuTrigger
+        class="block {picking ? "overflow-visible" : "overflow-x-auto"}"
+        {oncontextmenu}
+      >
+        <table
+          class="w-full border-collapse text-[13px] transition-opacity {data.stale
+            ? "opacity-60"
+            : ""}"
+        >
+          <thead class="border-cladd-outline border-b text-left">
+            <tr class="h-8">
+              {#each columns as col (col.key)}
+                <th
+                  aria-sort={col.sort && sort === col.sort
+                    ? "descending"
+                    : undefined}
+                  class="whitespace-nowrap px-2 font-semibold text-[12px] text-cladd-fg-soft sm:px-3 {cellClass(
+                    col.key
+                  )}"
+                  scope="col"
+                >
+                  {#if col.sort}
+                    {@const n = SORT_KEYS.indexOf(col.sort) + 1}
+                    <button
+                      class="inline-flex items-center gap-1 hover:text-cladd-fg {sort ===
+                      col.sort
+                        ? "text-cladd-fg"
+                        : ""}"
+                      onclick={() => col.sort && setSort(col.sort)}
+                      title="Sort  {n}"
+                      type="button"
+                    >
+                      {col.label}
+                      {#if sort === col.sort}
+                        <ArrowDown class="size-3" />
+                      {:else}
+                        <span
+                          class="font-normal text-[11px] text-cladd-fg-softer"
+                          >{n}</span
+                        >
+                      {/if}
+                    </button>
+                  {:else}
+                    {col.label}
+                  {/if}
+                </th>
+              {/each}
+            </tr>
+          </thead>
+          <tbody>
+            {#if sections}
+              {#each sections as s (s.key)}
+                <tr class="border-cladd-outline border-t-2 align-top">
+                  <th
+                    class="px-3 py-1 text-left font-semibold"
+                    scope="rowgroup"
+                  >
+                    {s.label}
+                    <span class="font-normal text-cladd-fg-soft"
+                      >{s.merchants.length}</span
+                    >
+                  </th>
+                  <td class="px-3 py-1 text-right font-semibold">
+                    {@render sums(s.sums)}
+                  </td>
+                  <td class="hidden px-3 py-1 md:table-cell">
+                    <span class="num text-cladd-fg-soft"
+                      >{percent(s.share)}</span
+                    >
+                  </td>
+                  <td class="hidden px-3 py-1 text-right md:table-cell">
+                    <span class="num">{s.visits}</span>
+                  </td>
+                  <td class="px-3 py-1" colspan={columns.length - 4}></td>
+                </tr>
+                {#each s.merchants as m (m.id)}
+                  {@render row(m)}
+                {/each}
+              {/each}
+            {:else}
+              {#each active as m (m.id)}
+                {@render row(m)}
+              {/each}
+            {/if}
+            {#if quiet.length > 0}
+              <tr class="border-cladd-outline border-t-2">
+                <td class="px-3 py-1" colspan={columns.length}>
+                  <button
+                    class="inline-flex items-center gap-1.5 text-[12px] text-cladd-fg-soft hover:text-cladd-fg"
+                    onclick={toggleQuiet}
+                    type="button"
+                  >
+                    {quietOpen ? "Quiet" : `${quiet.length} quiet`}
+                    {current ? "this month" : `in ${period.label}`}
+                    {#if !needle}
+                      <span class="kbd">i</span>
+                    {/if}
+                  </button>
+                </td>
+              </tr>
+              {#if quietOpen}
+                {#each quiet as m (m.id)}
+                  {@render row(m)}
+                {/each}
+              {/if}
+            {/if}
+            {#if rows.length === 0 && needle}
+              <tr>
+                <td
+                  class="px-3 py-6 text-center text-cladd-fg-soft"
+                  colspan={columns.length}
+                >
+                  Nothing matches “{filter}”. Press Escape to clear.
+                </td>
+              </tr>
+            {/if}
+          </tbody>
+        </table>
+      </ContextMenuTrigger>
+      <ContextMenuContent class="w-56">
+        {#if menu}
+          {@const target = menu}
+          <ContextMenuItem onSelect={() => goto(showUrl(target.id))}>
+            Show <ContextMenuShortcut>↵</ContextMenuShortcut>
+          </ContextMenuItem>
+          <ContextMenuItem onSelect={() => goto(editUrl(target.id))}>
+            Edit <ContextMenuShortcut>e</ContextMenuShortcut>
+          </ContextMenuItem>
+          <ContextMenuItem onSelect={pick}>
+            Set category <ContextMenuShortcut>s c</ContextMenuShortcut>
+          </ContextMenuItem>
+          <ContextMenuSeparator />
+          <ContextMenuItem
+            onSelect={(event) => {
+              if (armed) {
+                remove(target);
+                return;
+              }
+              event.preventDefault();
+              armed = true;
+            }}
+            variant="destructive"
+          >
+            {armed ? `Press again to delete ${target.name}` : "Delete"}
+          </ContextMenuItem>
+          <ContextMenuSeparator />
+          <ContextMenuItem onSelect={() => openOld(showUrl(target.id))}>
+            Open in old UI
+          </ContextMenuItem>
+        {:else}
+          <ContextMenuItem disabled>Right-click a row</ContextMenuItem>
+        {/if}
+      </ContextMenuContent>
+    </ContextMenu>
+  {/if}
+  {#snippet footer()}
+    <a
+      class="text-brand dark:text-(--ff-series-1) hover:underline"
+      href={createHref}
+      >Create a new {TYPE_ONE[kind]}</a
+    >
+    {#if failure}
+      <span class="text-expense">{failure}</span>
+    {/if}
+    <a
+      class="ml-auto text-cladd-fg-soft hover:underline"
+      href="/inactive-accounts/{kind}"
+      >Inactive {TYPE_TITLE[kind].toLowerCase()}</a
+    >
+  {/snippet}
+</Box>
diff --git a/src/lib/components/accounts/MerchantsTop.svelte b/src/lib/components/accounts/MerchantsTop.svelte
new file mode 100644
index 0000000..5d6c6a1
--- /dev/null
+++ b/src/lib/components/accounts/MerchantsTop.svelte
@@ -0,0 +1,72 @@
+<script lang="ts">
+  import type { Kind } from "#lib/accounts/merchants.js";
+  import { useMerchants } from "#lib/accounts/merchants.svelte.js";
+  import Box from "#lib/components/Box.svelte";
+  import { indexUrl } from "./links.js";
+  import MerchantCell, { type Column } from "./MerchantCell.svelte";
+
+  const COLUMNS: Column[] = ["name", "month", "share", "change"];
+
+  let { kind, limit = 8 }: { kind: Kind; limit?: number } = $props();
+
+  const data = useMerchants(() => kind);
+  const all = $derived(data.board?.merchants ?? []);
+  const top = $derived(all.filter((m) => !m.quiet).slice(0, limit));
+  const href = $derived(indexUrl(kind));
+</script>
+
+<Box
+  body="p-0"
+  {href}
+  title={kind === "expense" ? "Where it went" : "Where it came from"}
+>
+  {#if data.error}
+    <p class="p-3 text-expense">{data.error.message}</p>
+  {:else if data.board && top.length > 0}
+    <table class="w-full border-collapse text-[13px]">
+      <thead class="sr-only">
+        <tr>
+          <th scope="col">{kind === "expense" ? "Merchant" : "Payer"}</th>
+          <th scope="col">This period</th>
+          <th scope="col">Share</th>
+          <th scope="col">vs typical</th>
+        </tr>
+      </thead>
+      <tbody>
+        {#each top as m (m.id)}
+          <tr
+            class="border-cladd-outline/60 border-t align-top first:border-t-0"
+          >
+            {#each COLUMNS as col (col)}
+              <td
+                class="h-7 whitespace-nowrap px-2 py-1 sm:px-3 {col === "name"
+                  ? ""
+                  : "text-right"} {col === "share"
+                  ? "hidden sm:table-cell"
+                  : ""}"
+              >
+                <MerchantCell
+                  {col}
+                  compare={data.day !== null}
+                  {kind}
+                  max={top[0]?.share ?? 0}
+                  merchant={m}
+                  past={data.board.past}
+                />
+              </td>
+            {/each}
+          </tr>
+        {/each}
+      </tbody>
+    </table>
+  {:else if data.board}
+    <p class="p-3 text-cladd-fg-soft">Nothing in this period.</p>
+  {:else}
+    <div class="h-40"></div>
+  {/if}
+  {#snippet footer()}
+    <a class="text-brand dark:text-(--ff-series-1) hover:underline" {href}
+      >See all {all.length}</a
+    >
+  {/snippet}
+</Box>
diff --git a/src/lib/components/accounts/MonthSpark.svelte b/src/lib/components/accounts/MonthSpark.svelte
new file mode 100644
index 0000000..995b920
--- /dev/null
+++ b/src/lib/components/accounts/MonthSpark.svelte
@@ -0,0 +1,46 @@
+<script lang="ts">
+  let {
+    values,
+    typical = 0,
+    width = 72,
+    height = 14,
+  }: {
+    values: number[];
+    typical?: number;
+    width?: number;
+    height?: number;
+  } = $props();
+
+  const GAP = 1;
+
+  const max = $derived(Math.max(typical, ...values) || 1);
+  const step = $derived(width / Math.max(1, values.length));
+  const y = (value: number) => height - (value / max) * height;
+</script>
+
+<svg aria-hidden="true" class="block shrink-0" {height} {width}>
+  {#each values as value, i (i)}
+    {#if value > 0}
+      <rect
+        class={i === values.length - 1
+          ? "fill-brand"
+          : "fill-cladd-fg-softer opacity-60"}
+        height={Math.max(1, height - y(value))}
+        width={Math.max(1, step - GAP)}
+        x={i * step}
+        y={Math.min(y(value), height - 1)}
+      />
+    {/if}
+  {/each}
+  {#if typical > 0}
+    <line
+      class="stroke-cladd-fg"
+      stroke-dasharray="2 2"
+      stroke-width="1"
+      x1="0"
+      x2={width}
+      y1={y(typical) + 0.5}
+      y2={y(typical) + 0.5}
+    />
+  {/if}
+</svg>
diff --git a/src/routes/accounts/[type=accounttype]/+page.svelte b/src/routes/accounts/[type=accounttype]/+page.svelte
index d2537c5..67da14c 100644
--- a/src/routes/accounts/[type=accounttype]/+page.svelte
+++ b/src/routes/accounts/[type=accounttype]/+page.svelte
@@ -2,6 +2,7 @@
   import type { AccountType } from "#lib/api/types.js";
   import AccountsIndex from "#lib/components/accounts/AccountsIndex.svelte";
   import Ledger from "#lib/components/accounts/Ledger.svelte";
+  import Merchants from "#lib/components/accounts/Merchants.svelte";
   import { page } from "$app/state";
 
   const type = $derived(page.params.type as AccountType);
@@ -10,6 +11,8 @@
 {#key type}
   {#if type === "liabilities"}
     <Ledger />
+  {:else if type === "expense" || type === "revenue"}
+    <Merchants kind={type} />
   {:else}
     <AccountsIndex {type} />
   {/if}