refactor(report): drop dead year_projects context + SQL cost velocity

Two unrelated cleanups in `_build_report_context` and the helper next
to it.

- Removed `year_projects`, `year_teams`, and `current_year` from the
  report context dict. No template ever rendered them — they were
  added 2026-04 as part of an executive-report design that never
  shipped that section. Each render fired 2 extra GROUP BY queries
  for nothing.

- `_company_cost_velocity` no longer loops every (work_log × worker)
  pair in Python. Single SQL aggregate (`Sum(monthly_salary / 20)`)
  instead — one round-trip regardless of dataset size. Old behaviour
  loaded the entire WorkLog table + M2M into memory for the hero KPI
  card. Regression test (`test_sql_aggregate_matches_python_loop`)
  uses the old Python loop as the expected oracle.

Findings 14 + 16.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

core/tests.py

@@ -537,6 +537,68 @@ class CompanyCostVelocityTests(TestCase):
         self.assertEqual(result['working_days'], 1)  # not 2
 
 
+class ReportContextDeadKeysTests(TestCase):
+    """Regression for Finding 14: the report context used to emit
+    `year_projects`, `year_teams`, and `current_year` — none of which
+    any template consumed. Removing them saved 2 GROUP BY queries per
+    /report/ render. This test ensures they don't come back."""
+
+    def setUp(self):
+        self.admin = User.objects.create_user(username='dead-keys', is_staff=True)
+
+    def test_year_projects_not_in_context(self):
+        ctx = _build_report_context(
+            datetime.date(2026, 1, 1), datetime.date(2026, 1, 31),
+        )
+        self.assertNotIn('year_projects', ctx)
+        self.assertNotIn('year_teams', ctx)
+        self.assertNotIn('current_year', ctx)
+
+
+class CompanyCostVelocitySQLAggregateTests(TestCase):
+    """Regression for Finding 16: _company_cost_velocity used to do a
+    Python loop summing worker.daily_rate. Now uses a single SQL
+    aggregate. Both implementations must produce the same result."""
+
+    def setUp(self):
+        self.admin = User.objects.create_user(username='cv-sql', is_staff=True)
+        self.project = Project.objects.create(name='SQL CV')
+        # 3 workers at different salaries so the result is sensitive to
+        # any miscalculation (multiplier, division order, etc).
+        self.w1 = Worker.objects.create(name='A', id_number='C1', monthly_salary=Decimal('4000'))
+        self.w2 = Worker.objects.create(name='B', id_number='C2', monthly_salary=Decimal('6000'))
+        self.w3 = Worker.objects.create(name='C', id_number='C3', monthly_salary=Decimal('8000'))
+        # Log on 3 dates, different worker combos
+        log1 = WorkLog.objects.create(
+            date=datetime.date(2026, 3, 1), project=self.project, supervisor=self.admin,
+        )
+        log1.workers.add(self.w1, self.w2, self.w3)  # All three
+        log2 = WorkLog.objects.create(
+            date=datetime.date(2026, 3, 2), project=self.project, supervisor=self.admin,
+        )
+        log2.workers.add(self.w1, self.w2)
+        log3 = WorkLog.objects.create(
+            date=datetime.date(2026, 3, 3), project=self.project, supervisor=self.admin,
+        )
+        log3.workers.add(self.w3)
+
+    def test_sql_aggregate_matches_python_loop(self):
+        """SQL aggregate must match the result of summing daily_rate in Python."""
+        from core.views import _company_cost_velocity
+        # Expected via Python loop (the OLD implementation)
+        total_cost_python = Decimal('0.00')
+        for wl in WorkLog.objects.prefetch_related('workers').all():
+            for worker in wl.workers.all():
+                total_cost_python += worker.daily_rate
+        # 3 distinct dates
+        expected_days = 3
+        expected_avg_daily = (total_cost_python / expected_days).quantize(Decimal('0.01'))
+
+        result = _company_cost_velocity()
+        self.assertEqual(result['working_days'], expected_days)
+        self.assertEqual(result['avg_daily'], expected_avg_daily)
+
+
 class CurrentOutstandingInScopeTests(TestCase):
     """Hero card 2 — 'Outstanding NOW' with optional filter scope."""
 

core/views.py

@@ -279,13 +279,27 @@ def _compute_outstanding(project_ids=None, team_ids=None, include_inactive_worke
 # =============================================================================
 
 def _company_cost_velocity():
-    """Return company-wide avg daily and monthly labour cost (lifetime)."""
-    # Total lifetime labour cost: sum of (worker.daily_rate) over every
-    # (log, worker) pair that has ever been logged.
-    total_cost = Decimal('0.00')
-    for wl in WorkLog.objects.prefetch_related('workers').all():
-        for worker in wl.workers.all():
-            total_cost += worker.daily_rate
+    """Return company-wide avg daily and monthly labour cost (lifetime).
+
+    PERF: this used to be a Python loop summing `worker.daily_rate` over
+    every (log, worker) pair, which loaded the entire WorkLog table
+    plus all M2M worker rows into memory. Now does it in a single SQL
+    aggregate over the M2M through-table — one round-trip regardless
+    of size.
+
+    Caveat: the SQL aggregate uses `monthly_salary / 20` directly,
+    which is the same formula as `Worker.daily_rate`. If the property
+    ever changes, this helper must be updated too. The
+    DailyRateSemantics CLAUDE.md note flags this duality.
+    """
+    # Single SQL aggregate: sum (workers__monthly_salary / 20) over every
+    # (work_log × worker) pair in the M2M.
+    total_cost = WorkLog.objects.aggregate(
+        t=Sum(F('workers__monthly_salary') / Decimal('20'))
+    )['t'] or Decimal('0.00')
+    # Quantize once at the end (intermediate Decimal arithmetic keeps full
+    # precision; final 2dp display goes through `money` filter anyway).
+    total_cost = Decimal(total_cost).quantize(Decimal('0.01'))
 
     # Distinct work-log dates = working days
     working_days = WorkLog.objects.values('date').distinct().count()
@@ -2535,19 +2549,10 @@ def _build_report_context(start_date, end_date, project_ids=None, team_ids=None)
         all_time_logs.filter(team__isnull=False), 'team__name', 'team'
     )
 
-    # --- THIS YEAR: project and team costs for the current calendar year ---
-    current_year = timezone.now().year
-    year_start = datetime.date(current_year, 1, 1)
-    year_end = datetime.date(current_year, 12, 31)
-    year_logs = WorkLog.objects.filter(date__gte=year_start, date__lte=year_end)
-    if project_ids:
-        year_logs = year_logs.filter(project_id__in=project_ids)
-    if team_ids:
-        year_logs = year_logs.filter(team_id__in=team_ids)
-    year_projects = _get_labour_costs(year_logs, 'project__name', 'project')
-    year_teams = _get_labour_costs(
-        year_logs.filter(team__isnull=False), 'team__name', 'team'
-    )
+    # NOTE: "This year" project/team breakdowns used to be computed here
+    # and emitted as `year_projects` / `year_teams` / `current_year`,
+    # but no template ever consumed them — removed May 2026 as dead
+    # context (saves 2 extra GROUP BY queries per /report/ render).
 
     # --- Loans & Advances Outstanding (current balances) ---
     # team filter goes through worker__teams (M2M). Use the subquery pattern
@@ -2658,12 +2663,9 @@ def _build_report_context(start_date, end_date, project_ids=None, team_ids=None)
         'advances_outstanding': advances_outstanding,
         'loans_issued': loans_issued,
         'advances_issued': advances_issued,
-        # --- All Time & Year context ---
+        # --- All Time context ---
         'alltime_projects': alltime_projects,
         'alltime_teams': alltime_teams,
-        'current_year': current_year,
-        'year_projects': year_projects,
-        'year_teams': year_teams,
         # --- Selected Period tables ---
         'payments_by_date': payments_by_date,
         'cost_per_project': cost_per_project,