[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>
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Benjamin Admin
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pitch-deck/lib/finanzplan/engine-betrieb.ts
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pitch-deck/lib/finanzplan/engine-betrieb.ts
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/**
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* Betriebliche Aufwendungen — formula-based rows + category sums
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*
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* Computes formula-driven operating expenses (Fortbildung, Reisekosten, etc.),
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* Gewerbesteuer, category sums, and Gesamtkosten.
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*/
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import { Pool } from 'pg'
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import {
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MonthlyValues, MONTHS, FOUNDING_MONTH,
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emptyMonthly,
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FPBetrieblicheAufwendungen,
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} from './types'
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import { sumRows } from './engine-sheets'
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export interface BetriebContext {
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totalBrutto: MonthlyValues
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totalPersonal: MonthlyValues
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totalAfa: MonthlyValues
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totalRevenue: MonthlyValues
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totalMaterial: MonthlyValues
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headcount: MonthlyValues
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totalBestandskunden: MonthlyValues
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}
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/**
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* Compute all formula-based betriebliche aufwendungen rows and sums.
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* Writes computed values back to DB.
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*/
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export async function computeBetrieblicheAufwendungen(
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pool: Pool,
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betrieb: FPBetrieblicheAufwendungen[],
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ctx: BetriebContext,
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): Promise<{ totalSonstige: MonthlyValues; totalGesamt: MonthlyValues }> {
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const NUM_FOUNDERS = 2
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const hcWithoutFounders = emptyMonthly()
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for (let m = 1; m <= MONTHS; m++) {
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hcWithoutFounders[`m${m}`] = Math.max(0, ctx.headcount[`m${m}`] - NUM_FOUNDERS)
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}
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// Formula-based rows: derive from headcount (excl. founders) or customers
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const formulaRows: { label: string; perUnit: number; source: MonthlyValues }[] = [
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{ label: 'Fort-/Weiterbildungskosten (F)', perUnit: 300, source: hcWithoutFounders },
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{ label: 'Reisekosten (F)', perUnit: 75, source: ctx.headcount },
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{ label: 'Bewirtungskosten (F)', perUnit: 50, source: ctx.totalBestandskunden },
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{ label: 'Internet/Mobilfunk (F)', perUnit: 50, source: ctx.headcount },
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]
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for (const fr of formulaRows) {
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const row = betrieb.find(r => r.row_label === fr.label)
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if (row) {
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const computed = emptyMonthly()
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for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
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computed[`m${m}`] = Math.round((fr.source[`m${m}`] || 0) * fr.perUnit)
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}
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), row.id])
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row.values = computed
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}
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}
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// Berufsgenossenschaft (VBG IT/Büro): ~0.5% of total brutto payroll
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const bgRow = betrieb.find(r => r.row_label.includes('Berufsgenossenschaft'))
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if (bgRow) {
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const computed = emptyMonthly()
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for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
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computed[`m${m}`] = Math.round((ctx.totalBrutto[`m${m}`] || 0) * 0.005)
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}
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), bgRow.id])
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bgRow.values = computed
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}
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// Allgemeine Marketingkosten: 8% of revenue (2026-2028), 10% from 2029
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const marketingRow = betrieb.find(r => r.row_label.includes('Allgemeine Marketingkosten'))
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if (marketingRow) {
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const computed = emptyMonthly()
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for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
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const rate = m <= 36 ? 0.08 : 0.10 // m36 = Dec 2028
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computed[`m${m}`] = Math.round((ctx.totalRevenue[`m${m}`] || 0) * rate)
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}
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), marketingRow.id])
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marketingRow.values = computed
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}
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// Update Personalkosten row
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const persBetrieb = betrieb.find(r => r.row_label === 'Personalkosten')
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if (persBetrieb) {
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(ctx.totalPersonal), persBetrieb.id])
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persBetrieb.values = ctx.totalPersonal
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}
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// Update Abschreibungen row
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const abrBetrieb = betrieb.find(r => r.row_label === 'Abschreibungen')
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if (abrBetrieb) {
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(ctx.totalAfa), abrBetrieb.id])
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abrBetrieb.values = ctx.totalAfa
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}
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// Gewerbesteuer (F): 12.25% of monthly profit (only when positive)
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const gewStRow = betrieb.find(r => r.row_label.includes('Gewerbesteuer'))
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if (gewStRow) {
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const nonTaxOpex = betrieb.filter(r =>
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r.category !== 'steuern' && r.category !== 'personal' && r.category !== 'abschreibungen' &&
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!r.is_sum_row && !r.row_label.includes('Summe') && !r.row_label.includes('SUMME')
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)
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const computed = emptyMonthly()
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for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
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const rev = ctx.totalRevenue[`m${m}`] || 0
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const mat = ctx.totalMaterial[`m${m}`] || 0
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const pers = ctx.totalPersonal[`m${m}`] || 0
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const afa = ctx.totalAfa[`m${m}`] || 0
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let opex = 0
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for (const r of nonTaxOpex) { opex += r.values[`m${m}`] || 0 }
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const profit = rev - mat - pers - afa - opex
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computed[`m${m}`] = profit > 0 ? Math.round(profit * 0.1225) : 0
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}
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), gewStRow.id])
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gewStRow.values = computed
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}
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// Compute category sums
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const categories = ['steuern', 'versicherungen', 'besondere', 'marketing', 'sonstige']
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for (const cat of categories) {
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const sumRow = betrieb.find(r => r.category === cat && r.is_sum_row)
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const detailRows = betrieb.filter(r => r.category === cat && !r.is_sum_row)
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if (sumRow && detailRows.length > 0) {
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const s = sumRows(detailRows)
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(s), sumRow.id])
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sumRow.values = s
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}
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}
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// Summe sonstige (ohne Personal, Abschreibungen)
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const sonstSumme = betrieb.find(r => r.row_label.includes('Summe sonstige'))
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if (sonstSumme) {
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const nonPersonNonAbr = betrieb.filter(r =>
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r.row_label !== 'Personalkosten' && r.row_label !== 'Abschreibungen' &&
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!r.row_label.includes('Summe sonstige') && !r.row_label.includes('Gesamtkosten') &&
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!r.is_sum_row && r.category !== 'personal' && r.category !== 'abschreibungen'
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)
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const s = sumRows(nonPersonNonAbr)
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(s), sonstSumme.id])
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sonstSumme.values = s
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}
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// Gesamtkosten
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const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten') || r.row_label.includes('SUMME Betriebliche'))
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const totalSonstige = sonstSumme?.values || emptyMonthly()
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if (gesamtBetrieb) {
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const g = emptyMonthly()
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for (let m = 1; m <= MONTHS; m++) {
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g[`m${m}`] = (ctx.totalPersonal[`m${m}`] || 0) + (ctx.totalAfa[`m${m}`] || 0) + (totalSonstige[`m${m}`] || 0)
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}
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await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(g), gesamtBetrieb.id])
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gesamtBetrieb.values = g
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}
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return {
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totalSonstige,
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totalGesamt: gesamtBetrieb?.values || emptyMonthly(),
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}
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}
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