fix(pitch-deck): GESAMTUMSATZ sum, Engineering stats, betriebliche accordion

- Fix GESAMTUMSATZ: only sum section='revenue' rows (not price/quantity)
- Fix Materialaufwand SUMME: only sum section='cost' rows
- Kunden GESAMT: trust DB values instead of wrong frontend recompute
- Engineering: 500K+ LoC, 385 RAG docs, 25K+ controls, remove modules card
- Betriebliche Aufwendungen: clickable category headers with ▸/▾ toggle

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

pitch-deck/components/slides/FinanzplanSlide.tsx

@@ -95,6 +95,8 @@ interface FpScenario { id: string; name: string; is_default: boolean }
 export default function FinanzplanSlide({ lang, investorId, preferredScenarioId, isWandeldarlehen }: FinanzplanSlideProps) {
   const [sheets, setSheets] = useState<SheetMeta[]>([])
   const [scenarios, setScenarios] = useState<FpScenario[]>([])
+  const [openCats, setOpenCats] = useState<Set<string>>(new Set())
+  const toggleCat = (cat: string) => setOpenCats(prev => { const n = new Set(prev); n.has(cat) ? n.delete(cat) : n.add(cat); return n })
   const [selectedScenarioId, setSelectedScenarioId] = useState<string>('')
   const [activeSheet, setActiveSheet] = useState<string>('guv')
   const [rows, setRows] = useState<SheetRow[]>([])
@@ -644,15 +646,27 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId,
                     return row
                   }
 
-                  // === Kunden/Umsatz GESAMT rows ===
-                  else if (label.includes('GESAMT') || label.includes('Bestandskunden gesamt') || label.includes('GESAMTUMSATZ') || label.includes('SUMME Material')) {
-                    // Sum all non-sum rows
+                  // === Umsatzerlöse: GESAMTUMSATZ = sum of revenue rows only ===
+                  else if (label.includes('GESAMTUMSATZ')) {
                     sourceRows = rows.filter(r => {
-                      const rLabel = getLabel(r)
-                      return !rLabel.includes('GESAMT') && !rLabel.includes('Summe') && !rLabel.includes('SUMME') && !rLabel.includes('Bestandskunden gesamt') && !rLabel.includes('GESAMTUMSATZ')
+                      const sec = (r as Record<string, unknown>).section as string || ''
+                      return sec === 'revenue' && !getLabel(r).includes('GESAMTUMSATZ')
                     })
                   }
 
+                  // === Materialaufwand: SUMME = sum of cost rows only ===
+                  else if (label.includes('SUMME Material') || (activeSheet === 'materialaufwand' && label === 'SUMME')) {
+                    sourceRows = rows.filter(r => {
+                      const sec = (r as Record<string, unknown>).section as string || ''
+                      return sec === 'cost' && getLabel(r) !== 'SUMME'
+                    })
+                  }
+
+                  // === Kunden GESAMT rows — trust DB values (engine computed) ===
+                  else if (label.includes('GESAMT') || label.includes('Bestandskunden gesamt')) {
+                    return row
+                  }
+
                   if (sourceRows.length === 0) return row
 
                   const computed: Record<string, number> = {}
@@ -665,12 +679,26 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId,
                 })
 
                 return computedRows
-              })().map(row => {
+              })().filter(row => {
+                // For betriebliche: hide detail rows if their category is collapsed
+                if (activeSheet !== 'betriebliche') return true
+                const cat = row.category as string || ''
+                const label = getLabel(row)
+                // Always show: sum rows, Personalkosten, Abschreibungen, category="summe"
+                if (row.is_sum_row || cat === 'summe' || cat === 'personal' || cat === 'abschreibungen') return true
+                if (label === 'Personalkosten' || label === 'Abschreibungen') return true
+                // Detail rows: only show if category is open
+                return openCats.has(cat)
+              }).map(row => {
                 const values = getValues(row)
                 const label = getLabel(row)
                 const isSumRow = row.is_sum_row || label.includes('GESAMT') || label.includes('Summe') || label.includes('ÜBERSCHUSS') || label.includes('LIQUIDITÄT') || label.includes('UEBERSCHUSS') || label.includes('LIQUIDITAET')
                 const isTotalRow = label.includes('GESAMT') || label.includes('Bestandskunden gesamt') || label.includes('GESAMTUMSATZ') || label.includes('SUMME')
                 const isEditable = false // read-only for investors
+                const cat = row.category as string || ''
+                // Make category sum rows clickable (accordion)
+                const isCatHeader = activeSheet === 'betriebliche' && row.is_sum_row && cat !== 'summe' && cat !== 'personal' && cat !== 'abschreibungen'
+                const isCatOpen = openCats.has(cat)
                 // Balance rows show Dec value, flow rows show annual sum
                 const isBalanceRow = label.includes('Kontostand') || label === 'LIQUIDITÄT' || label === 'LIQUIDITAET'
                 const isUnitPrice = (row as Record<string, unknown>).section === 'unit_cost' || (row as Record<string, unknown>).section === 'einkauf' || label.includes('Einkaufspreis')
@@ -692,8 +720,11 @@ export default function FinanzplanSlide({ lang, investorId, preferredScenarioId,
                     key={row.id}
                     className={`${isTotalRow ? 'border-t-2 border-t-white/20 border-b border-b-white/[0.03]' : 'border-b border-white/[0.03]'} ${isSumRow ? 'bg-white/[0.03]' : ''} hover:bg-white/[0.02]`}
                   >
-                    <td className={`py-1 px-2 sticky left-0 bg-slate-900/90 backdrop-blur ${isSumRow ? 'font-bold text-white/80' : 'text-white/60'}`}>
+                    <td className={`py-1 px-2 sticky left-0 bg-slate-900/90 backdrop-blur ${isSumRow ? 'font-bold text-white/80' : 'text-white/60'} ${isCatHeader ? 'cursor-pointer select-none' : ''}`}
+                      onClick={isCatHeader ? () => toggleCat(cat) : undefined}
+                    >
                       <div className="flex items-center gap-1">
+                        {isCatHeader && <span className="text-[10px] text-indigo-400 w-3 shrink-0">{isCatOpen ? '▾' : '▸'}</span>}
                         {isEditable && <span className="w-1 h-1 rounded-full bg-indigo-400 flex-shrink-0" />}
                         <span className="truncate"><LabelWithTooltip label={label} /></span>
                         {row.position && <span className="text-white/50 ml-1">({row.position})</span>}