[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
166
pitch-deck/lib/finanzplan/engine-guv.ts
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166
pitch-deck/lib/finanzplan/engine-guv.ts
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/**
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* GuV (Gewinn- und Verlustrechnung) — annual P&L computation
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*
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* Computes annual sums, EBIT, taxes (Gewerbesteuer, Körperschaftsteuer)
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* with Verlustvortrag, and writes tax amounts back to Liquidität.
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*/
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import { Pool } from 'pg'
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import {
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MonthlyValues, AnnualValues, MONTHS,
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emptyMonthly, annualSums,
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FPLiquiditaet,
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} from './types'
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export interface GuvContext {
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totalRevenue: MonthlyValues
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totalMaterial: MonthlyValues
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totalBrutto: MonthlyValues
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totalSozial: MonthlyValues
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totalPersonal: MonthlyValues
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totalAfa: MonthlyValues
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totalSonstige: MonthlyValues
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}
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/**
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* Compute GuV annual values, taxes, and write tax values to Liquidität.
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* Returns EBIT annual values.
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*/
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export async function computeGuV(
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pool: Pool,
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scenarioId: string,
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liquid: FPLiquiditaet[],
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ctx: GuvContext,
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): Promise<AnnualValues[]> {
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const findLiq = (label: string) => liquid.find(r => r.row_label === label)
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const umsatzAnnual = annualSums(ctx.totalRevenue)
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const materialAnnual = annualSums(ctx.totalMaterial)
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const personalBruttoAnnual = annualSums(ctx.totalBrutto)
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const personalSozialAnnual = annualSums(ctx.totalSozial)
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const personalAnnual = annualSums(ctx.totalPersonal)
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const afaAnnual = annualSums(ctx.totalAfa)
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const sonstigeAnnual = annualSums(ctx.totalSonstige)
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// Rohergebnis = Gesamtleistung - Materialaufwand
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const rohergebnis: AnnualValues = {}
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for (let y = 2026; y <= 2030; y++) {
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const k = `y${y}`
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rohergebnis[k] = Math.round((umsatzAnnual[k] || 0) - (materialAnnual[k] || 0))
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}
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const guvUpdates: { label: string; values: AnnualValues }[] = [
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{ label: 'Umsatzerlöse', values: umsatzAnnual },
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{ label: 'Gesamtleistung', values: umsatzAnnual },
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{ label: 'Summe Materialaufwand', values: materialAnnual },
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{ label: 'Rohergebnis', values: rohergebnis },
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{ label: 'Löhne und Gehälter', values: personalBruttoAnnual },
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{ label: 'Soziale Abgaben', values: personalSozialAnnual },
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{ label: 'Summe Personalaufwand', values: personalAnnual },
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{ label: 'Abschreibungen', values: afaAnnual },
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{ label: 'Sonst. betriebl. Aufwendungen', values: sonstigeAnnual },
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]
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for (const { label, values } of guvUpdates) {
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await pool.query(
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'UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3',
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[JSON.stringify(values), scenarioId, label]
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)
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}
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// EBIT (Betriebsergebnis)
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const ebit: AnnualValues = {}
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for (let y = 2026; y <= 2030; y++) {
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const k = `y${y}`
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ebit[k] = Math.round((umsatzAnnual[k] || 0) - (materialAnnual[k] || 0) - (personalAnnual[k] || 0) - (afaAnnual[k] || 0) - (sonstigeAnnual[k] || 0))
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}
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ebit), scenarioId, 'EBIT'])
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// Tax computation with Verlustvortrag
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const { gewerbesteuer, koerperschaftsteuer, steuernGesamt, ergebnisNachSteuern } = computeTaxes(ebit)
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(gewerbesteuer), scenarioId, 'Gewerbesteuer'])
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(koerperschaftsteuer), scenarioId, 'Körperschaftssteuer'])
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(steuernGesamt), scenarioId, 'Steuern gesamt'])
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ergebnisNachSteuern), scenarioId, 'Ergebnis nach Steuern'])
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await pool.query('UPDATE fp_guv SET values = $1 WHERE scenario_id = $2 AND row_label = $3', [JSON.stringify(ergebnisNachSteuern), scenarioId, 'Jahresüberschuss'])
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// Write taxes to Liquidität (monthly = 1/12 of annual amount)
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await writeTaxToLiquiditaet(pool, findLiq('Gewerbesteuer'), gewerbesteuer)
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await writeTaxToLiquiditaet(pool, findLiq('Körperschaftsteuer'), koerperschaftsteuer)
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return [ebit]
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}
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// --- Tax helpers ---
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// Stockach 78333: Hebesatz 350%
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// Gewerbesteuer = 3,5% × 3,5 = 12,25%
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// Körperschaftsteuer = 15% + 5,5% Soli = 15,825%
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const GEWERBESTEUER_RATE = 0.035 * 3.5 // 12,25%
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const KOERPERSCHAFTSTEUER_RATE = 0.15 * 1.055 // 15,825% (inkl. Soli)
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function computeTaxes(ebit: AnnualValues) {
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const gewerbesteuer: AnnualValues = {}
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const koerperschaftsteuer: AnnualValues = {}
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const steuernGesamt: AnnualValues = {}
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const ergebnisNachSteuern: AnnualValues = {}
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let verlustvortrag = 0
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for (let y = 2026; y <= 2030; y++) {
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const k = `y${y}`
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const gewinn = ebit[k] || 0
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if (gewinn <= 0) {
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verlustvortrag += Math.abs(gewinn)
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gewerbesteuer[k] = 0
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koerperschaftsteuer[k] = 0
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steuernGesamt[k] = 0
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ergebnisNachSteuern[k] = Math.round(gewinn)
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} else {
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// Bis 1 Mio EUR: 100% verrechenbar
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// Über 1 Mio EUR: nur 60% verrechenbar (Mindestbesteuerung)
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let verrechenbar = 0
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if (verlustvortrag > 0) {
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if (gewinn <= 1000000) {
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verrechenbar = Math.min(verlustvortrag, gewinn)
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} else {
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verrechenbar = Math.min(verlustvortrag, 1000000 + (gewinn - 1000000) * 0.6)
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}
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verlustvortrag -= verrechenbar
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}
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const zuVersteuern = Math.max(0, gewinn - verrechenbar)
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const gst = Math.round(zuVersteuern * GEWERBESTEUER_RATE)
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const kst = Math.round(zuVersteuern * KOERPERSCHAFTSTEUER_RATE)
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gewerbesteuer[k] = gst
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koerperschaftsteuer[k] = kst
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steuernGesamt[k] = gst + kst
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ergebnisNachSteuern[k] = Math.round(gewinn - gst - kst)
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}
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}
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return { gewerbesteuer, koerperschaftsteuer, steuernGesamt, ergebnisNachSteuern }
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}
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async function writeTaxToLiquiditaet(
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pool: Pool,
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liqRow: FPLiquiditaet | undefined,
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annualTax: AnnualValues,
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): Promise<void> {
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if (!liqRow) return
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const v = emptyMonthly()
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for (let y = 2026; y <= 2030; y++) {
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const jahresBetrag = annualTax[`y${y}`] || 0
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if (jahresBetrag > 0) {
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const monatlich = Math.round(jahresBetrag / 12)
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const startM = (y - 2026) * 12 + 1
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for (let m = startM; m <= startM + 11 && m <= MONTHS; m++) {
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v[`m${m}`] = monatlich
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}
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}
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}
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await pool.query('UPDATE fp_liquiditaet SET values = $1 WHERE id = $2', [JSON.stringify(v), liqRow.id])
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liqRow.values = v
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}
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