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Bug: "SUMME Betriebliche Aufwendungen" excluded Personalkosten and Abschreibungen because they have is_sum_row=true. Result: both sum rows showed identical values. Fix: explicitly include Personalkosten and Abschreibungen rows in the SUMME Betriebliche calculation. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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