0.2.33: exited positions (secondary-sale edge case)

A member who sold/transferred their stake showed a phantom -100% loss
($0 ending balance, no distribution through the fund). Now:
- entity_access.exited_on (migration e1f2a3b4c5d6), set/cleared from the
  Partners tab (writer-only, inline date picker, audited)
- LP portal card shows a quiet "Exited <date>" badge, keeps documents,
  hides balance/gain
- portfolio summary excludes exited positions ("Excludes N exited")
- fund committed totals (rollup + Partners tab) skip exited members so
  seller + buyer are not double-counted

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

backend/ten31portal/routers/capital_account_router.py

@@ -10,7 +10,7 @@ from ten31portal.auth import (
 )
 from ten31portal.database import get_session
 from ten31portal.models import (
-    CapitalAccountStatement, Entity, User, UserRole,
+    CapitalAccountStatement, Entity, EntityAccess, User, UserRole,
 )
 from ten31portal.schemas import CapitalAccountCreate, CapitalAccountResponse
 
@@ -57,10 +57,22 @@ def list_statements(
             col(User.id).in_({r.investor_user_id for r in rows})
         )
     ).all()) if rows else {}
+    # And each (investor, entity)'s exit date, so a sold/transferred stake renders as
+    # "Exited" instead of a phantom -100% loss.
+    exits = {
+        (a.user_id, a.entity_id): a.exited_on
+        for a in session.exec(
+            select(EntityAccess).where(
+                col(EntityAccess.user_id).in_({r.investor_user_id for r in rows}),
+                col(EntityAccess.exited_on).is_not(None),
+            )
+        ).all()
+    } if rows else {}
     out: list[CapitalAccountResponse] = []
     for r in rows:
         data = CapitalAccountResponse.model_validate(r, from_attributes=True)
         data.investor_name = names.get(r.investor_user_id)
+        data.exited_on = exits.get((r.investor_user_id, r.entity_id))
         out.append(data)
     return out