fix(transactions): address PR review feedback for one-time budget scoping

Route Budget#actual_income through budget-scoped income_totals, update report
exclusion comments, harden excluded_kinds_sql quoting, and add budget tests.

Author: glorydavid03023

app/controllers/reports_controller.rb

@@ -356,7 +356,7 @@ def build_trends_data
 
     def build_transactions_breakdown
       # Base query: all transactions in the period
-      # Exclude transfers, one-time, and CC payments (matching income_statement logic)
+      # Exclude transfers and CC payments (matching income_statement report logic)
       transactions = Transaction
         .joins(:entry)
         .joins(entry: :account)
@@ -660,7 +660,7 @@ def apply_entry_filters(scope)
 
     def build_transactions_breakdown_for_export
       # Get flat transactions list (not grouped) for export
-      # Exclude transfers, one-time, and CC payments (matching income_statement logic)
+      # Exclude transfers and CC payments (matching income_statement report logic)
       transactions = Transaction
         .joins(:entry)
         .joins(entry: :account)
@@ -697,7 +697,7 @@ def build_monthly_breakdown_for_export
       end
 
       # Get all transactions in the period
-      # Exclude transfers, one-time, and CC payments (matching income_statement logic)
+      # Exclude transfers and CC payments (matching income_statement report logic)
       transactions = Transaction
         .joins(:entry)
         .joins(entry: :account)

app/models/budget.rb

@@ -291,7 +291,7 @@ def estimated_income
   end
 
   def actual_income
-    family.income_statement.income_totals(period: self.period).total
+    income_totals.total
   end
 
   def actual_income_percent

app/models/income_statement/totals.rb

@@ -162,7 +162,7 @@ def include_finance_accounts_sql
     end
 
     def excluded_kinds_sql
-      @excluded_kinds_sql ||= @excluded_kinds.map { |k| "'#{k}'" }.join(", ")
+      @excluded_kinds_sql ||= @excluded_kinds.map { |k| ActiveRecord::Base.connection.quote(k.to_s) }.join(", ")
     end
 
     def validate_date_range!

test/models/budget_test.rb

@@ -453,4 +453,55 @@ class BudgetTest < ActiveSupport::TestCase
     # Other Investments synthetic categories previously caused this to return 0
     assert spending >= 75, "Uncategorized actual spending should include the $75 transaction, got #{spending}"
   end
+
+  test "actual_spending and actual_income exclude one-time transactions" do
+    family = families(:empty)
+    account = family.accounts.create!(
+      name: "Checking",
+      currency: family.currency,
+      balance: 5000,
+      accountable: Depository.new
+    )
+    income_category = family.categories.create!(name: "Income")
+    expense_category = family.categories.create!(name: "Groceries")
+
+    Entry.create!(
+      account: account,
+      entryable: Transaction.create!(category: expense_category, kind: "standard"),
+      date: Date.current,
+      name: "Groceries",
+      amount: 100,
+      currency: family.currency
+    )
+    Entry.create!(
+      account: account,
+      entryable: Transaction.create!(category: expense_category, kind: "one_time"),
+      date: Date.current,
+      name: "One-time expense",
+      amount: 250,
+      currency: family.currency
+    )
+    Entry.create!(
+      account: account,
+      entryable: Transaction.create!(category: income_category, kind: "standard"),
+      date: Date.current,
+      name: "Paycheck",
+      amount: -500,
+      currency: family.currency
+    )
+    Entry.create!(
+      account: account,
+      entryable: Transaction.create!(category: income_category, kind: "one_time"),
+      date: Date.current,
+      name: "One-time bonus",
+      amount: -300,
+      currency: family.currency
+    )
+
+    budget = Budget.find_or_bootstrap(family, start_date: Date.current.beginning_of_month)
+    budget = Budget.find(budget.id)
+
+    assert_equal 100, budget.actual_spending
+    assert_equal 500, budget.actual_income
+  end
 end