Merge remote-tracking branch 'gitea/main'

# Conflicts:
#	pitch-deck/components/slides/MilestonesSlide.tsx
#	pitch-deck/lib/finanzplan/engine.ts

pitch-deck/lib/finanzplan/engine-betrieb.ts

@@ -2,7 +2,8 @@
  * Betriebliche Aufwendungen — formula-based rows + category sums
  *
  * Computes formula-driven operating expenses (Fortbildung, Reisekosten, etc.),
- * Gewerbesteuer, category sums, and Gesamtkosten.
+ * Gewerbesteuer, marketing, Berufsgenossenschaft, category sums, and Gesamtkosten.
+ * Also computes Cloud-Hosting formula in Materialaufwand.
  */
 
 import { Pool } from 'pg'
@@ -13,6 +14,8 @@ import {
 } from './types'
 import { sumRows } from './engine-sheets'
 
+type FPMaterialaufwand = import('./types').FPMaterialaufwand
+
 export interface BetriebContext {
   totalBrutto: MonthlyValues
   totalPersonal: MonthlyValues
@@ -23,6 +26,27 @@ export interface BetriebContext {
   totalBestandskunden: MonthlyValues
 }
 
+/**
+ * Compute Cloud-Hosting formula in Materialaufwand.
+ */
+export async function computeCloudHosting(
+  pool: Pool,
+  matRows: FPMaterialaufwand[],
+  totalBestandskunden: MonthlyValues,
+): Promise<void> {
+  const cloudRow = matRows.find(r => r.row_label.includes('Cloud-Hosting'))
+  if (cloudRow) {
+    const computed = emptyMonthly()
+    for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
+      const kunden = totalBestandskunden[`m${m}`] || 0
+      const extraKunden = Math.max(0, kunden - 10) // first 10 included in base
+      computed[`m${m}`] = Math.round(extraKunden * 100 + 1500)
+    }
+    await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(computed), cloudRow.id])
+    cloudRow.values = computed
+  }
+}
+
 /**
  * Compute all formula-based betriebliche aufwendungen rows and sums.
  * Writes computed values back to DB.
@@ -41,6 +65,7 @@ export async function computeBetrieblicheAufwendungen(
   // Formula-based rows: derive from headcount (excl. founders) or customers
   const formulaRows: { label: string; perUnit: number; source: MonthlyValues }[] = [
     { label: 'Fort-/Weiterbildungskosten (F)', perUnit: 300, source: hcWithoutFounders },
+    // KFZ costs are manual (from Jan 2028), not formula-based
     { label: 'Reisekosten (F)', perUnit: 75, source: ctx.headcount },
     { label: 'Bewirtungskosten (F)', perUnit: 50, source: ctx.totalBestandskunden },
     { label: 'Internet/Mobilfunk (F)', perUnit: 50, source: ctx.headcount },
@@ -58,7 +83,7 @@ export async function computeBetrieblicheAufwendungen(
     }
   }
 
-  // Berufsgenossenschaft (VBG IT/Büro): ~0.5% of total brutto payroll
+  // Berufsgenossenschaft (VBG IT/Buero): ~0.5% of total brutto payroll
   const bgRow = betrieb.find(r => r.row_label.includes('Berufsgenossenschaft'))
   if (bgRow) {
     const computed = emptyMonthly()
@@ -95,6 +120,7 @@ export async function computeBetrieblicheAufwendungen(
   }
 
   // Gewerbesteuer (F): 12.25% of monthly profit (only when positive)
+  // Monthly profit = Revenue - Material - Personnel - AfA - other opex (excl. taxes)
   const gewStRow = betrieb.find(r => r.row_label.includes('Gewerbesteuer'))
   if (gewStRow) {
     const nonTaxOpex = betrieb.filter(r =>