[split-required] [guardrail-change] Enforce 500 LOC budget across all services

Install LOC guardrails (check-loc.sh, architecture.md, pre-commit hook)
and split all 44 files exceeding 500 LOC into domain-focused modules:

- consent-service (Go): models, handlers, services, database splits
- backend-core (Python): security_api, rbac_api, pdf_service, auth splits
- admin-core (TypeScript): 5 page.tsx + sidebar extractions
- pitch-deck (TypeScript): 6 slides, 3 UI components, engine.ts splits
- voice-service (Python): enhanced_task_orchestrator split

Result: 0 violations, 36 exempted (pipeline, tests, pure-data files).
Go build verified clean. No behavior changes — pure structural splits.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/components/slides/FinanzplanSlide.helpers.ts

@@ -0,0 +1,68 @@
+// FinanzplanSlide helpers — extracted from FinanzplanSlide.tsx
+
+export interface SheetMeta {
+  name: string
+  label_de: string
+  label_en: string
+  rows: number
+}
+
+export interface SheetRow {
+  id: number
+  row_label?: string
+  person_name?: string
+  item_name?: string
+  category?: string
+  section?: string
+  is_editable?: boolean
+  is_sum_row?: boolean
+  values?: Record<string, number>
+  values_total?: Record<string, number>
+  values_brutto?: Record<string, number>
+  brutto_monthly?: number
+  position?: string
+  start_date?: string
+  purchase_amount?: number
+  [key: string]: unknown
+}
+
+export interface FpScenario {
+  id: string
+  name: string
+  is_default: boolean
+}
+
+export const MONTH_LABELS = [
+  'Jan', 'Feb', 'Mrz', 'Apr', 'Mai', 'Jun',
+  'Jul', 'Aug', 'Sep', 'Okt', 'Nov', 'Dez',
+]
+
+export function getLabel(row: SheetRow): string {
+  return row.row_label || row.person_name || row.item_name || '—'
+}
+
+export const FORMULA_TOOLTIPS: Record<string, string> = {
+  'Fort-/Weiterbildungskosten (F)': 'Mitarbeiter (ohne Gründer) × 300 EUR/Mon',
+  'Fahrzeugkosten (F)': 'Mitarbeiter (ohne Gründer) × 200 EUR/Mon',
+  'KFZ-Steuern (F)': 'Mitarbeiter (ohne Gründer) × 25 EUR/Mon',
+  'KFZ-Versicherung (F)': 'Mitarbeiter (ohne Gründer) × 150 EUR/Mon',
+  'Reisekosten (F)': 'Headcount gesamt × 75 EUR/Mon',
+  'Bewirtungskosten (F)': 'Bestandskunden × 50 EUR/Mon',
+  'Internet/Mobilfunk (F)': 'Headcount gesamt × 50 EUR/Mon',
+  'Cloud-Hosting (SysEleven/Hetzner)': '1.500 EUR Basis + (Kunden - 10) × 100 EUR (erste 10 inkl.)',
+  'Berufsgenossenschaft (F)': '0,5% der Brutto-Lohnsumme (VBG IT/Büro)',
+  'Allgemeine Marketingkosten (F)': '8% vom Umsatz (2026-2028), 10% ab 2029',
+  'Gewerbesteuer (F)': '12,25% vom Gewinn (Messzahl 3,5% × Hebesatz 350%, nur bei Gewinn)',
+  'Personalkosten': 'Summe aus Tab Personalkosten',
+  'Abschreibungen': 'Summe AfA aus Tab Investitionen',
+}
+
+export function getValues(row: SheetRow): Record<string, number> {
+  return row.values || row.values_total || row.values_brutto || (row as Record<string, unknown>).values_invest as Record<string, number> || {}
+}
+
+export function formatCell(v: number | undefined): string {
+  if (v === undefined || v === null) return ''
+  if (v === 0) return '—'
+  return Math.round(v).toLocaleString('de-DE', { maximumFractionDigits: 0 })
+}