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Engine formulas added: - Berufsgenossenschaft (F): 2.77% of total brutto payroll (VBG IT rate) - Internet/Mobilfunk (F): Headcount × 50 EUR/Mon - Allgemeine Marketingkosten (F): 10% of monthly revenue UI: Hover tooltips on all (F) and computed rows showing the formula. SUMME matcher updated for renamed "SUMME Betriebliche Aufwendungen". Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>