Merge remote-tracking branch 'gitea/main'

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

pitch-deck/lib/finanzplan/engine.ts

@@ -4,40 +4,38 @@
  * Dependency order:
  *   Personalkosten (independent inputs)
  *   Investitionen (independent inputs)
- *   Kunden → Umsatzerlöse → Materialaufwand
+ *   Kunden -> Umsatzerloese -> Materialaufwand
  *   Betriebliche Aufwendungen (needs Personal + Invest)
- *   Sonst. betr. Erträge (independent)
- *   Liquidität (aggregates all above)
+ *   Sonst. betr. Ertraege (independent)
+ *   Liquiditaet (aggregates all above)
  *   GuV (annual summary)
  *
- * Split into modules:
- *   engine-sheets.ts    — pure calculators (no DB)
- *   engine-betrieb.ts   — betriebliche aufwendungen
- *   engine-liquiditaet.ts — liquidity / cash flow
- *   engine-guv.ts       — GuV / P&L + taxes
+ * Each computation step is delegated to a companion module:
+ *   engine-sheets.ts    — pure computation (Personal, Invest, aggregation)
+ *   engine-betrieb.ts   — formula-based opex + category sums
+ *   engine-liquiditaet.ts — rolling cash balance
+ *   engine-guv.ts       — annual P&L + taxes
  */
 
 import { Pool } from 'pg'
 import {
   MonthlyValues, MONTHS, FOUNDING_MONTH,
-  emptyMonthly,
-  FPPersonalkosten, FPInvestitionen, FPBetrieblicheAufwendungen,
+  emptyMonthly, FPBetrieblicheAufwendungen,
   FPLiquiditaet, FPComputeResult,
 } from './types'
-import {
-  computePersonalkosten, computeInvestitionen,
-  sumField, computeHeadcount,
-} from './engine-sheets'
-import { computeBetrieblicheAufwendungen } from './engine-betrieb'
-import { computeLiquiditaet } from './engine-liquiditaet'
+import { computePersonalkosten, computeInvestitionen, sumField } from './engine-sheets'
+import { computeBetrieblicheAufwendungen, computeCloudHosting } from './engine-betrieb'
+import { computeLiquiditaet, computeRollingBalance } from './engine-liquiditaet'
 import { computeGuV } from './engine-guv'
 
-// Re-export sheet calculators for direct consumers
+// Re-export pure calculators for direct use by tests / scripts
 export { computePersonalkosten, computeInvestitionen } from './engine-sheets'
 
-// Import types used inline
+// Import types used only inside this file
 type FPUmsatzerloese = import('./types').FPUmsatzerloese
 type FPMaterialaufwand = import('./types').FPMaterialaufwand
+type FPPersonalkosten = import('./types').FPPersonalkosten
+type FPInvestitionen = import('./types').FPInvestitionen
 
 // --- Main Engine ---
 
@@ -61,8 +59,12 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
   const totalBrutto = sumField(personal as any, 'values_brutto')
   const totalSozial = sumField(personal as any, 'values_sozial')
   const totalPersonal = sumField(personal as any, 'values_total')
-  const headcount = computeHeadcount(personal)
+  const headcount = emptyMonthly()
+  for (let m = 1; m <= MONTHS; m++) {
+    headcount[`m${m}`] = personal.filter(p => (p.values_total[`m${m}`] || 0) > 0).length
+  }
 
+  // Write computed values back to DB
   for (const p of personal) {
     await pool.query(
       'UPDATE fp_personalkosten SET values_brutto = $1, values_sozial = $2, values_total = $3 WHERE id = $4',
@@ -82,84 +84,70 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     )
   }
 
-  // 4. Umsatzerlöse (quantity × price) + Materialaufwand
+  // 4. Umsatzerloese + Materialaufwand
   const { totalRevenue, totalMaterial } = await computeRevenueAndMaterial(
-    pool, umsatzRows.rows as FPUmsatzerloese[], materialRows.rows as FPMaterialaufwand[]
+    pool, umsatzRows.rows as FPUmsatzerloese[], materialRows.rows as FPMaterialaufwand[],
   )
 
   // 5. Bestandskunden (for formula-based costs)
-  const kundenRows = await pool.query(
-    "SELECT segment_name, row_label, values FROM fp_kunden WHERE scenario_id = $1 AND row_label LIKE 'Bestandskunden%' ORDER BY sort_order",
-    [scenarioId]
-  )
-  const totalBestandskunden = emptyMonthly()
-  for (const row of kundenRows.rows) {
-    const rl = (row as { row_label?: string }).row_label || ''
-    if (rl.includes('Bestandskunden') && !rl.includes('gesamt')) {
-      for (let m = 1; m <= MONTHS; m++) {
-        totalBestandskunden[`m${m}`] += row.values?.[`m${m}`] || 0
-      }
-    }
-  }
+  const totalBestandskunden = await loadBestandskunden(pool, scenarioId)
 
-  // Cloud-Hosting in Materialaufwand
-  const matRows = materialRows.rows as FPMaterialaufwand[]
-  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${m}`] || 0
-      const extraKunden = Math.max(0, kunden - 10)
-      computed[`m${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
-  }
+  // 5b. Cloud-Hosting formula in Materialaufwand
+  await computeCloudHosting(pool, materialRows.rows as FPMaterialaufwand[], totalBestandskunden)
 
   // 6. Betriebliche Aufwendungen
   const betrieb = betriebRows.rows as FPBetrieblicheAufwendungen[]
-  const { totalSonstige, totalGesamt } = await computeBetrieblicheAufwendungen(pool, betrieb, {
+  const { totalSonstige } = await computeBetrieblicheAufwendungen(pool, betrieb, {
     totalBrutto, totalPersonal, totalAfa, totalRevenue, totalMaterial,
     headcount, totalBestandskunden,
   })
 
-  // 7. Liquidität
+  // 7. Liquiditaet (first pass)
   const liquid = liquidRows.rows as FPLiquiditaet[]
-  const { endstand } = await computeLiquiditaet(pool, liquid, {
+  await computeLiquiditaet(pool, liquid, {
     totalRevenue, totalMaterial, totalPersonal, totalSonstige, totalInvest,
   })
 
-  // 8. GuV
+  // 8. GuV — compute annual values + taxes (writes tax rows to Liquiditaet)
   const guv = await computeGuV(pool, scenarioId, liquid, {
     totalRevenue, totalMaterial, totalBrutto, totalSozial,
     totalPersonal, totalAfa, totalSonstige,
   })
 
+  // 9. Second pass: tax rows were written after rolling balance above.
+  // Recompute Summe AUSZAHLUNGEN -> UEBERSCHUSS chain -> rolling balance
+  // so taxes are included even on the first engine run.
+  await computeRollingBalance(pool, liquid)
+
+  // 10. Build result
+  const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten') || r.row_label.includes('SUMME Betriebliche'))
+  const liquiditaetRow = liquid.find(r => r.row_type === 'kontostand' && r.row_label.includes('LIQUIDIT'))
+
   return {
     personalkosten: { total_brutto: totalBrutto, total_sozial: totalSozial, total: totalPersonal, positions: personal, headcount },
     investitionen: { total_invest: totalInvest, total_afa: totalAfa, items: invest },
     umsatzerloese: { total: totalRevenue },
     materialaufwand: { total: totalMaterial },
-    betriebliche: { total_sonstige: totalSonstige, total_gesamt: totalGesamt },
-    liquiditaet: { rows: liquid, endstand },
+    betriebliche: { total_sonstige: totalSonstige, total_gesamt: gesamtBetrieb?.values || emptyMonthly() },
+    liquiditaet: { rows: liquid, endstand: liquiditaetRow?.values || emptyMonthly() },
     guv,
   }
 }
 
-// --- Revenue & Material helpers (kept here to avoid circular deps) ---
+// --- Revenue & Material helpers (kept in orchestrator — tightly coupled to DB writes) ---
 
 async function computeRevenueAndMaterial(
   pool: Pool,
   umsatzAllRows: FPUmsatzerloese[],
   materialAllRows: FPMaterialaufwand[],
 ): Promise<{ totalRevenue: MonthlyValues; totalMaterial: MonthlyValues }> {
+  // Umsatzerloese (quantity x price)
   const prices = umsatzAllRows.filter(r => r.section === 'price')
   const quantities = umsatzAllRows.filter(r => r.section === 'quantity')
   const revenueRows = umsatzAllRows.filter(r => r.section === 'revenue')
   const totalRevenue = emptyMonthly()
 
   const extractTier = (label: string) => { const m = label.match(/\(([^)]+)\)/); return m ? m[1] : label }
-
   for (const rev of revenueRows) {
     if (rev.row_label === 'GESAMTUMSATZ') continue
     const tier = extractTier(rev.row_label)
@@ -167,8 +155,7 @@ async function computeRevenueAndMaterial(
     const price = prices.find(p => extractTier(p.row_label) === tier) || prices.find(p => p.row_label === rev.row_label)
     if (qty && price) {
       for (let m = 1; m <= MONTHS; m++) {
-        const v = (qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0)
-        rev.values[`m${m}`] = Math.round(v)
+        rev.values[`m${m}`] = Math.round((qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0))
       }
       await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(rev.values), rev.id])
     }
@@ -181,7 +168,7 @@ async function computeRevenueAndMaterial(
     await pool.query('UPDATE fp_umsatzerloese SET values = $1 WHERE id = $2', [JSON.stringify(totalRevenue), gesamtUmsatz.id])
   }
 
-  // Materialaufwand
+  // Materialaufwand (quantity x unit_cost)
   const matCosts = materialAllRows.filter(r => r.section === 'cost')
   const matUnitCosts = materialAllRows.filter(r => r.section === 'unit_cost')
   const totalMaterial = emptyMonthly()
@@ -192,8 +179,7 @@ async function computeRevenueAndMaterial(
     const qty = quantities.find(q => q.row_label === cost.row_label)
     if (uc && qty) {
       for (let m = 1; m <= MONTHS; m++) {
-        const v = (qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0)
-        cost.values[`m${m}`] = Math.round(v)
+        cost.values[`m${m}`] = Math.round((qty.values[`m${m}`] || 0) * (uc.values[`m${m}`] || 0))
       }
       await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(cost.values), cost.id])
     }
@@ -208,3 +194,20 @@ async function computeRevenueAndMaterial(
 
   return { totalRevenue, totalMaterial }
 }
+
+async function loadBestandskunden(pool: Pool, scenarioId: string): Promise<MonthlyValues> {
+  const kundenRows = await pool.query(
+    "SELECT segment_name, row_label, values FROM fp_kunden WHERE scenario_id = $1 AND row_label LIKE 'Bestandskunden%' ORDER BY sort_order",
+    [scenarioId]
+  )
+  const totalBestandskunden = emptyMonthly()
+  for (const row of kundenRows.rows) {
+    const rl = (row as { row_label?: string }).row_label || ''
+    if (rl.includes('Bestandskunden') && !rl.includes('gesamt')) {
+      for (let m = 1; m <= MONTHS; m++) {
+        totalBestandskunden[`m${m}`] += row.values?.[`m${m}`] || 0
+      }
+    }
+  }
+  return totalBestandskunden
+}