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Engine: All formula-based rows (F) now start at FOUNDING_MONTH (m8), not m1. Affects: Fortbildung, Fahrzeug, KFZ, Reise, Bewirtung, Internet, BG, Marketing, Serverkosten, Gewerbesteuer. DB: All manual (M) betriebliche rows zeroed for m1-m7 across all 6 scenarios. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>