Initial commit

database/seeders/TestDataSeeder.php

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+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Budget;
+use App\Models\BudgetItem;
+use App\Models\ChartOfAccount;
+use App\Models\FinanceDocument;
+use App\Models\Issue;
+use App\Models\IssueComment;
+use App\Models\IssueLabel;
+use App\Models\IssueTimeLog;
+use App\Models\Member;
+use App\Models\MembershipPayment;
+use App\Models\Transaction;
+use App\Models\User;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\Hash;
+
+class TestDataSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     *
+     * Creates comprehensive test data for manual and automated testing:
+     * - 5 test users with different roles
+     * - 20 members in various states (pending, active, expired, suspended)
+     * - 30 payments at different approval stages
+     * - 15 issues with various statuses
+     * - 5 budgets with items
+     * - 10 finance documents
+     * - Sample transactions
+     */
+    public function run(): void
+    {
+        $this->command->info('🌱 Starting Test Data Seeding...');
+
+        // Ensure required seeders have run
+        $this->call([
+            RoleSeeder::class,
+            PaymentVerificationRolesSeeder::class,
+            ChartOfAccountSeeder::class,
+            IssueLabelSeeder::class,
+        ]);
+
+        // Create test users with different roles
+        $users = $this->createTestUsers();
+        $this->command->info('✅ Created 6 test users with different roles');
+
+        // Create members in various states
+        $members = $this->createTestMembers($users);
+        $this->command->info('✅ Created 20 members in various membership states');
+
+        // Create payments at different approval stages
+        $payments = $this->createTestPayments($members, $users);
+        $this->command->info('✅ Created 30 membership payments at different approval stages');
+
+        // Create issues with various statuses
+        $issues = $this->createTestIssues($users, $members);
+        $this->command->info('✅ Created 15 issues with various statuses and relationships');
+
+        // Create budgets with items
+        $budgets = $this->createTestBudgets($users);
+        $this->command->info('✅ Created 5 budgets with budget items in different states');
+
+        // Create finance documents
+        $financeDocuments = $this->createTestFinanceDocuments($users);
+        $this->command->info('✅ Created 10 finance documents');
+
+        // Create sample transactions
+        $transactions = $this->createTestTransactions($users);
+        $this->command->info('✅ Created sample transactions');
+
+        $this->command->info('');
+        $this->command->info('🎉 Test Data Seeding Complete!');
+        $this->command->info('');
+        $this->displayTestAccounts($users);
+    }
+
+    /**
+     * Create test users with different roles
+     */
+    private function createTestUsers(): array
+    {
+        $users = [];
+
+        // 1. Super Admin
+        $admin = User::create([
+            'name' => 'Admin User',
+            'email' => 'admin@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => true,
+        ]);
+        $admin->assignRole('admin');
+        $users['admin'] = $admin;
+
+        // 2. Payment Cashier
+        $cashier = User::create([
+            'name' => 'Cashier User',
+            'email' => 'cashier@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => true,
+        ]);
+        $cashier->assignRole('payment_cashier');
+        $users['cashier'] = $cashier;
+
+        // 3. Payment Accountant
+        $accountant = User::create([
+            'name' => 'Accountant User',
+            'email' => 'accountant@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => true,
+        ]);
+        $accountant->assignRole('payment_accountant');
+        $users['accountant'] = $accountant;
+
+        // 4. Payment Chair
+        $chair = User::create([
+            'name' => 'Chair User',
+            'email' => 'chair@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => true,
+        ]);
+        $chair->assignRole('payment_chair');
+        $users['chair'] = $chair;
+
+        // 5. Membership Manager
+        $manager = User::create([
+            'name' => 'Membership Manager',
+            'email' => 'manager@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => true,
+        ]);
+        $manager->assignRole('membership_manager');
+        $users['manager'] = $manager;
+
+        // 6. Regular Member User
+        $member = User::create([
+            'name' => 'Regular Member',
+            'email' => 'member@test.com',
+            'password' => Hash::make('password'),
+            'is_admin' => false,
+        ]);
+        $users['member'] = $member;
+
+        return $users;
+    }
+
+    /**
+     * Create test members in various states
+     */
+    private function createTestMembers(array $users): array
+    {
+        $members = [];
+        $taiwanCities = ['台北市', '新北市', '台中市', '台南市', '高雄市', '桃園市'];
+        $counter = 1;
+
+        // 5 Pending Members
+        for ($i = 0; $i < 5; $i++) {
+            $members[] = Member::create([
+                'user_id' => $i === 0 ? $users['member']->id : null,
+                'full_name' => "待審核會員 {$counter}",
+                'email' => "pending{$counter}@test.com",
+                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                'address_line_1' => "測試地址 {$counter} 號",
+                'city' => $taiwanCities[array_rand($taiwanCities)],
+                'postal_code' => '100',
+                'membership_status' => Member::STATUS_PENDING,
+                'membership_type' => Member::TYPE_REGULAR,
+                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+            ]);
+            $counter++;
+        }
+
+        // 8 Active Members
+        for ($i = 0; $i < 8; $i++) {
+            $startDate = now()->subMonths(rand(1, 6));
+            $members[] = Member::create([
+                'user_id' => null,
+                'full_name' => "活躍會員 {$counter}",
+                'email' => "active{$counter}@test.com",
+                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                'address_line_1' => "測試地址 {$counter} 號",
+                'city' => $taiwanCities[array_rand($taiwanCities)],
+                'postal_code' => '100',
+                'membership_status' => Member::STATUS_ACTIVE,
+                'membership_type' => $i < 6 ? Member::TYPE_REGULAR : ($i === 6 ? Member::TYPE_HONORARY : Member::TYPE_STUDENT),
+                'membership_started_at' => $startDate,
+                'membership_expires_at' => $startDate->copy()->addYear(),
+                'emergency_contact_name' => "緊急聯絡人 {$counter}",
+                'emergency_contact_phone' => '02-12345678',
+                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+            ]);
+            $counter++;
+        }
+
+        // 3 Expired Members
+        for ($i = 0; $i < 3; $i++) {
+            $startDate = now()->subYears(2);
+            $members[] = Member::create([
+                'user_id' => null,
+                'full_name' => "過期會員 {$counter}",
+                'email' => "expired{$counter}@test.com",
+                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                'address_line_1' => "測試地址 {$counter} 號",
+                'city' => $taiwanCities[array_rand($taiwanCities)],
+                'postal_code' => '100',
+                'membership_status' => Member::STATUS_EXPIRED,
+                'membership_type' => Member::TYPE_REGULAR,
+                'membership_started_at' => $startDate,
+                'membership_expires_at' => $startDate->copy()->addYear(),
+                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+            ]);
+            $counter++;
+        }
+
+        // 2 Suspended Members
+        for ($i = 0; $i < 2; $i++) {
+            $members[] = Member::create([
+                'user_id' => null,
+                'full_name' => "停權會員 {$counter}",
+                'email' => "suspended{$counter}@test.com",
+                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                'address_line_1' => "測試地址 {$counter} 號",
+                'city' => $taiwanCities[array_rand($taiwanCities)],
+                'postal_code' => '100',
+                'membership_status' => Member::STATUS_SUSPENDED,
+                'membership_type' => Member::TYPE_REGULAR,
+                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+            ]);
+            $counter++;
+        }
+
+        // 2 Additional Pending Members (total 20)
+        for ($i = 0; $i < 2; $i++) {
+            $members[] = Member::create([
+                'user_id' => null,
+                'full_name' => "新申請會員 {$counter}",
+                'email' => "newmember{$counter}@test.com",
+                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                'address_line_1' => "測試地址 {$counter} 號",
+                'city' => $taiwanCities[array_rand($taiwanCities)],
+                'postal_code' => '100',
+                'membership_status' => Member::STATUS_PENDING,
+                'membership_type' => Member::TYPE_REGULAR,
+            ]);
+            $counter++;
+        }
+
+        return $members;
+    }
+
+    /**
+     * Create test membership payments at different approval stages
+     */
+    private function createTestPayments(array $members, array $users): array
+    {
+        $payments = [];
+        $paymentMethods = [
+            MembershipPayment::METHOD_BANK_TRANSFER,
+            MembershipPayment::METHOD_CASH,
+            MembershipPayment::METHOD_CHECK,
+        ];
+
+        // 10 Pending Payments
+        for ($i = 0; $i < 10; $i++) {
+            $payments[] = MembershipPayment::create([
+                'member_id' => $members[$i]->id,
+                'amount' => 1000,
+                'paid_at' => now()->subDays(rand(1, 10)),
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
+                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                'status' => MembershipPayment::STATUS_PENDING,
+                'notes' => '待審核的繳費記錄',
+            ]);
+        }
+
+        // 8 Approved by Cashier
+        for ($i = 10; $i < 18; $i++) {
+            $payments[] = MembershipPayment::create([
+                'member_id' => $members[$i % count($members)]->id,
+                'amount' => 1000,
+                'paid_at' => now()->subDays(rand(5, 15)),
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
+                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                'status' => MembershipPayment::STATUS_APPROVED_CASHIER,
+                'verified_by_cashier_id' => $users['cashier']->id,
+                'cashier_verified_at' => now()->subDays(rand(3, 12)),
+                'cashier_notes' => '收據已核對，金額無誤',
+                'notes' => '已通過出納審核',
+            ]);
+        }
+
+        // 6 Approved by Accountant
+        for ($i = 18; $i < 24; $i++) {
+            $cashierVerifiedAt = now()->subDays(rand(10, 20));
+            $accountantVerifiedAt = $cashierVerifiedAt->copy()->addDays(rand(1, 3));
+
+            $payments[] = MembershipPayment::create([
+                'member_id' => $members[$i % count($members)]->id,
+                'amount' => 1000,
+                'paid_at' => now()->subDays(rand(15, 25)),
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
+                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                'status' => MembershipPayment::STATUS_APPROVED_ACCOUNTANT,
+                'verified_by_cashier_id' => $users['cashier']->id,
+                'cashier_verified_at' => $cashierVerifiedAt,
+                'cashier_notes' => '收據已核對，金額無誤',
+                'verified_by_accountant_id' => $users['accountant']->id,
+                'accountant_verified_at' => $accountantVerifiedAt,
+                'accountant_notes' => '帳務核對完成',
+                'notes' => '已通過會計審核',
+            ]);
+        }
+
+        // 4 Fully Approved (Chair approved - member activated)
+        for ($i = 24; $i < 28; $i++) {
+            $cashierVerifiedAt = now()->subDays(rand(20, 30));
+            $accountantVerifiedAt = $cashierVerifiedAt->copy()->addDays(rand(1, 3));
+            $chairVerifiedAt = $accountantVerifiedAt->copy()->addDays(rand(1, 2));
+
+            $payments[] = MembershipPayment::create([
+                'member_id' => $members[$i % count($members)]->id,
+                'amount' => 1000,
+                'paid_at' => now()->subDays(rand(25, 35)),
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
+                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                'status' => MembershipPayment::STATUS_APPROVED_CHAIR,
+                'verified_by_cashier_id' => $users['cashier']->id,
+                'cashier_verified_at' => $cashierVerifiedAt,
+                'cashier_notes' => '收據已核對，金額無誤',
+                'verified_by_accountant_id' => $users['accountant']->id,
+                'accountant_verified_at' => $accountantVerifiedAt,
+                'accountant_notes' => '帳務核對完成',
+                'verified_by_chair_id' => $users['chair']->id,
+                'chair_verified_at' => $chairVerifiedAt,
+                'chair_notes' => '最終批准',
+                'notes' => '已完成三階段審核',
+            ]);
+        }
+
+        // 2 Rejected Payments
+        for ($i = 28; $i < 30; $i++) {
+            $payments[] = MembershipPayment::create([
+                'member_id' => $members[$i % count($members)]->id,
+                'amount' => 1000,
+                'paid_at' => now()->subDays(rand(5, 10)),
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
+                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                'status' => MembershipPayment::STATUS_REJECTED,
+                'rejected_by_user_id' => $users['cashier']->id,
+                'rejected_at' => now()->subDays(rand(3, 8)),
+                'rejection_reason' => $i === 28 ? '收據影像不清晰，無法辨識' : '金額與收據不符',
+                'notes' => '已退回',
+            ]);
+        }
+
+        return $payments;
+    }
+
+    /**
+     * Create test issues with various statuses
+     */
+    private function createTestIssues(array $users, array $members): array
+    {
+        $issues = [];
+        $labels = IssueLabel::all();
+
+        // 5 New/Open Issues
+        for ($i = 0; $i < 5; $i++) {
+            $issue = Issue::create([
+                'title' => "新任務：測試項目 " . ($i + 1),
+                'description' => "這是一個新的測試任務，用於系統測試。\n\n## 任務說明\n- 測試項目 A\n- 測試項目 B\n- 測試項目 C",
+                'issue_type' => [Issue::TYPE_WORK_ITEM, Issue::TYPE_PROJECT_TASK][array_rand([0, 1])],
+                'status' => Issue::STATUS_NEW,
+                'priority' => [Issue::PRIORITY_LOW, Issue::PRIORITY_MEDIUM, Issue::PRIORITY_HIGH][array_rand([0, 1, 2])],
+                'created_by_user_id' => $users['admin']->id,
+                'due_date' => now()->addDays(rand(7, 30)),
+                'estimated_hours' => rand(2, 16),
+            ]);
+
+            // Add labels
+            if ($labels->count() > 0) {
+                $issue->labels()->attach($labels->random(rand(1, min(3, $labels->count()))));
+            }
+
+            $issues[] = $issue;
+        }
+
+        // 4 In Progress Issues
+        for ($i = 5; $i < 9; $i++) {
+            $issue = Issue::create([
+                'title' => "進行中：開發任務 " . ($i + 1),
+                'description' => "這是一個進行中的開發任務。\n\n## 進度\n- [x] 需求分析\n- [x] 設計\n- [ ] 實作\n- [ ] 測試",
+                'issue_type' => Issue::TYPE_WORK_ITEM,
+                'status' => Issue::STATUS_IN_PROGRESS,
+                'priority' => [Issue::PRIORITY_MEDIUM, Issue::PRIORITY_HIGH][array_rand([0, 1])],
+                'created_by_user_id' => $users['admin']->id,
+                'assigned_to_user_id' => $users['member']->id,
+                'due_date' => now()->addDays(rand(3, 14)),
+                'estimated_hours' => rand(4, 20),
+            ]);
+
+            // Add time logs
+            IssueTimeLog::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['member']->id,
+                'hours' => rand(1, 5),
+                'description' => '開發進度更新',
+                'logged_at' => now()->subDays(rand(1, 3)),
+            ]);
+
+            // Add comments
+            IssueComment::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['admin']->id,
+                'comment' => '請加快進度，謝謝！',
+                'created_at' => now()->subDays(rand(1, 2)),
+            ]);
+
+            if ($labels->count() > 0) {
+                $issue->labels()->attach($labels->random(rand(1, min(2, $labels->count()))));
+            }
+
+            $issues[] = $issue;
+        }
+
+        // 3 Resolved Issues (in review)
+        for ($i = 9; $i < 12; $i++) {
+            $issue = Issue::create([
+                'title' => "已完成：維護項目 " . ($i + 1),
+                'description' => "維護任務已完成，等待審核。",
+                'issue_type' => Issue::TYPE_MAINTENANCE,
+                'status' => Issue::STATUS_REVIEW,
+                'priority' => Issue::PRIORITY_MEDIUM,
+                'created_by_user_id' => $users['admin']->id,
+                'assigned_to_user_id' => $users['member']->id,
+                'reviewer_id' => $users['manager']->id,
+                'due_date' => now()->subDays(rand(1, 5)),
+                'estimated_hours' => rand(2, 8),
+            ]);
+
+            // Add completed time logs
+            IssueTimeLog::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['member']->id,
+                'hours' => rand(2, 6),
+                'description' => '任務完成',
+                'logged_at' => now()->subDays(rand(1, 3)),
+            ]);
+
+            IssueComment::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['member']->id,
+                'comment' => '任務已完成，請審核。',
+                'created_at' => now()->subDays(1),
+            ]);
+
+            if ($labels->count() > 0) {
+                $issue->labels()->attach($labels->random(1));
+            }
+
+            $issues[] = $issue;
+        }
+
+        // 2 Closed Issues
+        for ($i = 12; $i < 14; $i++) {
+            $closedAt = now()->subDays(rand(7, 30));
+            $issue = Issue::create([
+                'title' => "已結案：專案 " . ($i + 1),
+                'description' => "專案已完成並結案。",
+                'issue_type' => Issue::TYPE_PROJECT_TASK,
+                'status' => Issue::STATUS_CLOSED,
+                'priority' => Issue::PRIORITY_HIGH,
+                'created_by_user_id' => $users['admin']->id,
+                'assigned_to_user_id' => $users['member']->id,
+                'due_date' => $closedAt->copy()->subDays(rand(1, 5)),
+                'closed_at' => $closedAt,
+                'estimated_hours' => rand(8, 24),
+            ]);
+
+            IssueTimeLog::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['member']->id,
+                'hours' => rand(8, 20),
+                'description' => '專案完成',
+                'logged_at' => $closedAt->copy()->subDays(1),
+            ]);
+
+            IssueComment::create([
+                'issue_id' => $issue->id,
+                'user_id' => $users['admin']->id,
+                'comment' => '專案驗收通過，結案。',
+                'created_at' => $closedAt,
+            ]);
+
+            if ($labels->count() > 0) {
+                $issue->labels()->attach($labels->random(rand(1, min(2, $labels->count()))));
+            }
+
+            $issues[] = $issue;
+        }
+
+        // 1 Member Request
+        $issue = Issue::create([
+            'title' => "會員需求：更新會員資料",
+            'description' => "會員要求更新個人資料。",
+            'issue_type' => Issue::TYPE_MEMBER_REQUEST,
+            'status' => Issue::STATUS_ASSIGNED,
+            'priority' => Issue::PRIORITY_MEDIUM,
+            'created_by_user_id' => $users['admin']->id,
+            'assigned_to_user_id' => $users['manager']->id,
+            'member_id' => $members[0]->id,
+            'due_date' => now()->addDays(3),
+            'estimated_hours' => 1,
+        ]);
+
+        if ($labels->count() > 0) {
+            $issue->labels()->attach($labels->random(1));
+        }
+
+        $issues[] = $issue;
+
+        return $issues;
+    }
+
+    /**
+     * Create test budgets with items
+     */
+    private function createTestBudgets(array $users): array
+    {
+        $budgets = [];
+        $accounts = ChartOfAccount::all();
+
+        if ($accounts->isEmpty()) {
+            $this->command->warn('⚠️  No Chart of Accounts found. Skipping budget creation.');
+            return $budgets;
+        }
+
+        $incomeAccounts = $accounts->where('account_type', ChartOfAccount::TYPE_INCOME);
+        $expenseAccounts = $accounts->where('account_type', ChartOfAccount::TYPE_EXPENSE);
+
+        // 1. Draft Budget
+        $budget = Budget::create([
+            'name' => '2025年度預算草案',
+            'fiscal_year' => 2025,
+            'status' => Budget::STATUS_DRAFT,
+            'created_by_user_id' => $users['admin']->id,
+            'notes' => '年度預算初稿，待提交',
+        ]);
+
+        $this->createBudgetItems($budget, $incomeAccounts, $expenseAccounts, 50000, 40000);
+        $budgets[] = $budget;
+
+        // 2. Submitted Budget
+        $budget = Budget::create([
+            'name' => '2024下半年預算',
+            'fiscal_year' => 2024,
+            'status' => Budget::STATUS_SUBMITTED,
+            'created_by_user_id' => $users['admin']->id,
+            'submitted_at' => now()->subDays(5),
+            'notes' => '已提交，等待審核',
+        ]);
+
+        $this->createBudgetItems($budget, $incomeAccounts, $expenseAccounts, 60000, 50000);
+        $budgets[] = $budget;
+
+        // 3. Approved Budget
+        $budget = Budget::create([
+            'name' => '2024上半年預算',
+            'fiscal_year' => 2024,
+            'status' => Budget::STATUS_APPROVED,
+            'created_by_user_id' => $users['admin']->id,
+            'submitted_at' => now()->subDays(60),
+            'approved_by_user_id' => $users['chair']->id,
+            'approved_at' => now()->subDays(55),
+            'notes' => '已核准',
+        ]);
+
+        $this->createBudgetItems($budget, $incomeAccounts, $expenseAccounts, 70000, 60000);
+        $budgets[] = $budget;
+
+        // 4. Active Budget
+        $budget = Budget::create([
+            'name' => '2024年度預算',
+            'fiscal_year' => 2024,
+            'status' => Budget::STATUS_ACTIVE,
+            'created_by_user_id' => $users['admin']->id,
+            'submitted_at' => now()->subMonths(11),
+            'approved_by_user_id' => $users['chair']->id,
+            'approved_at' => now()->subMonths(10),
+            'activated_at' => now()->subMonths(10),
+            'notes' => '執行中的年度預算',
+        ]);
+
+        $this->createBudgetItems($budget, $incomeAccounts, $expenseAccounts, 100000, 80000, true);
+        $budgets[] = $budget;
+
+        // 5. Closed Budget
+        $budget = Budget::create([
+            'name' => '2023年度預算',
+            'fiscal_year' => 2023,
+            'status' => Budget::STATUS_CLOSED,
+            'created_by_user_id' => $users['admin']->id,
+            'submitted_at' => now()->subMonths(23),
+            'approved_by_user_id' => $users['chair']->id,
+            'approved_at' => now()->subMonths(22),
+            'activated_at' => now()->subMonths(22),
+            'closed_at' => now()->subMonths(10),
+            'notes' => '已結案的年度預算',
+        ]);
+
+        $this->createBudgetItems($budget, $incomeAccounts, $expenseAccounts, 90000, 75000, true);
+        $budgets[] = $budget;
+
+        return $budgets;
+    }
+
+    /**
+     * Create budget items for a budget
+     */
+    private function createBudgetItems(
+        Budget $budget,
+        $incomeAccounts,
+        $expenseAccounts,
+        int $totalIncome,
+        int $totalExpense,
+        bool $withActuals = false
+    ): void {
+        // Create income items
+        if ($incomeAccounts->count() > 0) {
+            $itemCount = min(3, $incomeAccounts->count());
+            $accounts = $incomeAccounts->random($itemCount);
+
+            foreach ($accounts as $index => $account) {
+                $budgetedAmount = (int)($totalIncome / $itemCount);
+                $actualAmount = $withActuals ? (int)($budgetedAmount * rand(80, 120) / 100) : 0;
+
+                BudgetItem::create([
+                    'budget_id' => $budget->id,
+                    'chart_of_account_id' => $account->id,
+                    'budgeted_amount' => $budgetedAmount,
+                    'actual_amount' => $actualAmount,
+                    'notes' => '預算項目',
+                ]);
+            }
+        }
+
+        // Create expense items
+        if ($expenseAccounts->count() > 0) {
+            $itemCount = min(5, $expenseAccounts->count());
+            $accounts = $expenseAccounts->random($itemCount);
+
+            foreach ($accounts as $index => $account) {
+                $budgetedAmount = (int)($totalExpense / $itemCount);
+                $actualAmount = $withActuals ? (int)($budgetedAmount * rand(70, 110) / 100) : 0;
+
+                BudgetItem::create([
+                    'budget_id' => $budget->id,
+                    'chart_of_account_id' => $account->id,
+                    'budgeted_amount' => $budgetedAmount,
+                    'actual_amount' => $actualAmount,
+                    'notes' => '支出預算項目',
+                ]);
+            }
+        }
+    }
+
+    /**
+     * Create test finance documents
+     */
+    private function createTestFinanceDocuments(array $users): array
+    {
+        $documents = [];
+
+        $documentTypes = ['invoice', 'receipt', 'contract', 'report'];
+        $statuses = ['pending', 'approved', 'rejected'];
+
+        for ($i = 1; $i <= 10; $i++) {
+            $documents[] = FinanceDocument::create([
+                'document_number' => 'FIN-2024-' . str_pad($i, 4, '0', STR_PAD_LEFT),
+                'title' => "財務文件 {$i}",
+                'document_type' => $documentTypes[array_rand($documentTypes)],
+                'amount' => rand(1000, 50000),
+                'document_date' => now()->subDays(rand(1, 90)),
+                'status' => $statuses[array_rand($statuses)],
+                'uploaded_by_user_id' => $users['admin']->id,
+                'file_path' => "finance-documents/test-doc-{$i}.pdf",
+                'notes' => '測試財務文件',
+            ]);
+        }
+
+        return $documents;
+    }
+
+    /**
+     * Create sample transactions
+     */
+    private function createTestTransactions(array $users): array
+    {
+        $transactions = [];
+        $accounts = ChartOfAccount::all();
+
+        if ($accounts->isEmpty()) {
+            $this->command->warn('⚠️  No Chart of Accounts found. Skipping transaction creation.');
+            return $transactions;
+        }
+
+        // Create 20 sample transactions
+        for ($i = 1; $i <= 20; $i++) {
+            $account = $accounts->random();
+            $isDebit = $account->account_type === ChartOfAccount::TYPE_EXPENSE ||
+                       $account->account_type === ChartOfAccount::TYPE_ASSET;
+
+            $transactions[] = Transaction::create([
+                'transaction_date' => now()->subDays(rand(1, 60)),
+                'chart_of_account_id' => $account->id,
+                'description' => "測試交易 {$i}：" . $account->account_name,
+                'debit_amount' => $isDebit ? rand(500, 10000) : 0,
+                'credit_amount' => !$isDebit ? rand(500, 10000) : 0,
+                'created_by_user_id' => $users['accountant']->id,
+                'reference' => 'TXN-' . str_pad($i, 5, '0', STR_PAD_LEFT),
+                'notes' => '系統測試交易',
+            ]);
+        }
+
+        return $transactions;
+    }
+
+    /**
+     * Display test account information
+     */
+    private function displayTestAccounts(array $users): void
+    {
+        $this->command->info('📋 Test User Accounts:');
+        $this->command->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->command->table(
+            ['Role', 'Email', 'Password', 'Permissions'],
+            [
+                ['Admin', 'admin@test.com', 'password', 'All permissions'],
+                ['Cashier', 'cashier@test.com', 'password', 'Tier 1 payment verification'],
+                ['Accountant', 'accountant@test.com', 'password', 'Tier 2 payment verification'],
+                ['Chair', 'chair@test.com', 'password', 'Tier 3 payment verification'],
+                ['Manager', 'manager@test.com', 'password', 'Membership activation'],
+                ['Member', 'member@test.com', 'password', 'Member dashboard access'],
+            ]
+        );
+        $this->command->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->command->info('');
+        $this->command->info('🎯 Test Data Summary:');
+        $this->command->info('  • 20 Members (5 pending, 8 active, 3 expired, 2 suspended, 2 new)');
+        $this->command->info('  • 30 Payments (10 pending, 8 cashier-approved, 6 accountant-approved, 4 fully-approved, 2 rejected)');
+        $this->command->info('  • 15 Issues (5 new, 4 in-progress, 3 in-review, 2 closed, 1 member-request)');
+        $this->command->info('  • 5 Budgets (draft, submitted, approved, active, closed)');
+        $this->command->info('  • 10 Finance Documents');
+        $this->command->info('  • 20 Sample Transactions');
+        $this->command->info('');
+    }
+}