diff --git a/api/alembic/versions/0020_carryover_form3.py b/api/alembic/versions/0020_carryover_form3.py
new file mode 100644
index 0000000..c966885
--- /dev/null
+++ b/api/alembic/versions/0020_carryover_form3.py
@@ -0,0 +1,82 @@
+import os
+import re
+
+from alembic import op
+
+
+revision = "0020"
+down_revision = "0019"
+branch_labels = None
+depends_on = None
+
+
+_DOLLAR_TAG_RE = re.compile(r"\$\w+\$")
+
+
+def _find_dollar_tag(line: str) -> str | None:
+    m = _DOLLAR_TAG_RE.search(line.strip())
+    return m.group(0) if m else None
+
+
+def _split_statements(sql: str) -> list[str]:
+    statements: list[str] = []
+    current: list[str] = []
+    in_dollar = False
+    dollar_tag: str | None = None
+
+    for line in sql.split("\n"):
+        stripped = line.strip()
+        if stripped.startswith("--"):
+            continue
+
+        if not in_dollar:
+            tag = _find_dollar_tag(stripped)
+            if tag and tag.endswith("$") and tag.startswith("$"):
+                dollar_tag = tag
+                in_dollar = True
+                current.append(line)
+                continue
+
+        if in_dollar and dollar_tag and stripped.startswith(dollar_tag):
+            after = stripped[len(dollar_tag):].strip()
+            if after == ";" or after == "":
+                in_dollar = False
+                dollar_tag = None
+                if after == ";":
+                    current.append(line)
+                    statements.append("\n".join(current))
+                    current = []
+                    continue
+
+        if not in_dollar and stripped.rstrip().endswith(";"):
+            current.append(line)
+            statements.append("\n".join(current))
+            current = []
+            continue
+
+        current.append(line)
+
+    remaining = "\n".join(current).strip()
+    if remaining:
+        statements.append(remaining)
+
+    return statements
+
+
+def upgrade() -> None:
+    ddl_path = os.path.join(os.path.dirname(__file__), "sql", "0020_carryover_form3.sql")
+    with open(ddl_path) as f:
+        content = f.read()
+
+    statements = _split_statements(content)
+    for stmt in statements:
+        stripped = stmt.strip().rstrip(";").strip()
+        if not stripped:
+            continue
+        if all(l.strip().startswith("--") or not l.strip() for l in stripped.split("\n")):
+            continue
+        op.execute(stripped)
+
+
+def downgrade() -> None:
+    pass
diff --git a/api/alembic/versions/sql/0020_carryover_form3.sql b/api/alembic/versions/sql/0020_carryover_form3.sql
new file mode 100644
index 0000000..3cd6d7c
--- /dev/null
+++ b/api/alembic/versions/sql/0020_carryover_form3.sql
@@ -0,0 +1,353 @@
+ALTER TABLE v3.rf_project_report_quarter ADD COLUMN carryover NUMERIC;
+
+-- DROP FUNCTION v3.v_form3_report_sections(int4, _text);
+
+CREATE OR REPLACE FUNCTION v3.v_form3_report_sections(p_report_id integer, p_sections text[] DEFAULT NULL::text[])
+ RETURNS TABLE(row_type character varying, depth integer, line_id integer, col_section_code character varying, col_item_id character varying, col_num_group_id character varying, col_name character varying, col_q1_adj_by_items numeric, col_q1_adj_increase numeric, col_q1_total_corr numeric, col_q1_m1 numeric, col_q1_m2 numeric, col_q1_m3 numeric, col_q1_quarter_actual numeric, col_q1_economy numeric, col_q2_carryover numeric, col_q2_adj_by_items numeric, col_q2_adj_increase numeric, col_q2_total_corr numeric, col_q2_m1 numeric, col_q2_m2 numeric, col_q2_m3 numeric, col_q2_quarter_actual numeric, col_q2_economy numeric, col_q3_carryover numeric, col_q3_adj_by_items numeric, col_q3_adj_increase numeric, col_q3_total_corr numeric, col_q3_m1 numeric, col_q3_m2 numeric, col_q3_m3 numeric, col_q3_quarter_actual numeric, col_q3_economy numeric, col_q4_carryover numeric, col_q4_adj_by_items numeric, col_q4_adj_increase numeric, col_q4_total_corr numeric, col_q4_m1 numeric, col_q4_m2 numeric, col_q4_m3 numeric, col_q4_spod numeric, col_q4_quarter_actual numeric, col_q4_economy numeric, col_year_total_corr numeric, col_year_total_actual numeric, col_year_economy numeric, col_q1_base_plan numeric, col_q2_base_plan numeric, col_q3_base_plan numeric, col_q4_base_plan numeric, col_year_base_plan numeric, col_q2_corrected_plan numeric, col_q3_corrected_plan numeric, col_q4_corrected_plan numeric, _sort_path integer[])
+ LANGUAGE plpgsql
+ STABLE
+AS $function$
+DECLARE
+    s_q1   BOOLEAN := p_sections IS NULL OR 'q1'   = ANY(p_sections);
+    s_q2   BOOLEAN := p_sections IS NULL OR 'q2'   = ANY(p_sections);
+    s_q3   BOOLEAN := p_sections IS NULL OR 'q3'   = ANY(p_sections);
+    s_q4   BOOLEAN := p_sections IS NULL OR 'q4'   = ANY(p_sections);
+    s_year BOOLEAN := p_sections IS NULL OR 'year' = ANY(p_sections);
+BEGIN
+  IF NOT EXISTS (SELECT 1 FROM v3.rf_project_report WHERE id = p_report_id) THEN
+    RAISE EXCEPTION 'rf_project_report id=% не существует', p_report_id;
+  END IF;
+
+  RETURN QUERY
+  WITH
+    -- Дерево expense_item, ограниченное FORM_3 (через junction)
+    tw AS (
+      SELECT t.* FROM v3.mv_expense_item_tree t
+      JOIN v3.expense_item_form_type eft
+        ON eft.expense_item_id = t.id AND eft.form_type_code = 'FORM_3'
+    ),
+    -- INPUT строки: одна на v3.rf_project_report_line
+    page AS (
+      SELECT l.id AS lid, l.expense_item_id AS eid,
+             t.parent_item_id AS sc,        -- section-код родителя в дереве (1.01.1.)
+             ei.item_id AS ic,
+             ei.num_group_id AS ng, ei.name AS ename,
+             t.path AS tree_path
+      FROM v3.rf_project_report_line l
+      JOIN v3.expense_item ei ON ei.id = l.expense_item_id
+      JOIN tw t ON t.id = l.expense_item_id
+      WHERE l.rf_project_report_id = p_report_id
+    ),
+    -- Поквартальные данные
+    jq AS (
+      SELECT q.rf_project_report_line_id AS lid, q.quarter,
+             q.adj_by_items, q.adj_increase,
+             q.actual_m1, q.actual_m2, q.actual_m3, q.actual_spod,
+             q.base_plan, q.corrected_plan, q.carryover
+      FROM v3.rf_project_report_quarter q
+      JOIN v3.rf_project_report_line l ON l.id = q.rf_project_report_line_id
+      WHERE l.rf_project_report_id = p_report_id
+    ),
+    -- INPUT base: соединяем page + 4 квартала
+    input_base AS (
+      SELECT
+        pg.lid, pg.eid, pg.sc, pg.ic, pg.ng, pg.ename, pg.tree_path,
+        q1.adj_by_items AS q1_abi, q1.adj_increase AS q1_ai,
+        q1.actual_m1 AS q1_m1, q1.actual_m2 AS q1_m2, q1.actual_m3 AS q1_m3,
+        q2.carryover as q2_co,
+        q2.adj_by_items AS q2_abi, q2.adj_increase AS q2_ai,
+        q2.actual_m1 AS q2_m1, q2.actual_m2 AS q2_m2, q2.actual_m3 AS q2_m3,
+        q3.carryover as q3_co,
+        q3.adj_by_items AS q3_abi, q3.adj_increase AS q3_ai,
+        q3.actual_m1 AS q3_m1, q3.actual_m2 AS q3_m2, q3.actual_m3 AS q3_m3,
+        q4.carryover as q4_co,
+        q4.adj_by_items AS q4_abi, q4.adj_increase AS q4_ai,
+        q4.actual_m1 AS q4_m1, q4.actual_m2 AS q4_m2, q4.actual_m3 AS q4_m3,
+        q4.actual_spod AS q4_spod,
+        q1.base_plan AS q1_bp, q2.base_plan AS q2_bp,
+        q3.base_plan AS q3_bp, q4.base_plan AS q4_bp,
+        q2.corrected_plan AS q2_cp, q3.corrected_plan AS q3_cp, q4.corrected_plan AS q4_cp
+      FROM page pg
+      LEFT JOIN jq q1 ON q1.lid = pg.lid AND q1.quarter = 1
+      LEFT JOIN jq q2 ON q2.lid = pg.lid AND q2.quarter = 2
+      LEFT JOIN jq q3 ON q3.lid = pg.lid AND q3.quarter = 3
+      LEFT JOIN jq q4 ON q4.lid = pg.lid AND q4.quarter = 4
+    ),
+    -- Computed totals per row
+    enriched AS (
+      SELECT b.*,
+        COALESCE(b.q1_abi,0) + COALESCE(b.q1_ai,0) AS q1_tc,
+        COALESCE(b.q1_m1,0) + COALESCE(b.q1_m2,0) + COALESCE(b.q1_m3,0) AS q1_qa,
+        COALESCE(b.q2_abi,0) + COALESCE(b.q2_ai,0) AS q2_tc,
+        COALESCE(b.q2_m1,0) + COALESCE(b.q2_m2,0) + COALESCE(b.q2_m3,0) AS q2_qa,
+        COALESCE(b.q3_abi,0) + COALESCE(b.q3_ai,0) AS q3_tc,
+        COALESCE(b.q3_m1,0) + COALESCE(b.q3_m2,0) + COALESCE(b.q3_m3,0) AS q3_qa,
+        COALESCE(b.q4_abi,0) + COALESCE(b.q4_ai,0) AS q4_tc,
+        COALESCE(b.q4_m1,0) + COALESCE(b.q4_m2,0) + COALESCE(b.q4_m3,0) + COALESCE(b.q4_spod,0) AS q4_qa
+      FROM input_base b
+    ),
+    -- Per-line aggregates for tree rollup
+    agg_q AS (
+      SELECT l.expense_item_id AS eid, q.quarter,
+        SUM(q.adj_by_items) AS abi, SUM(q.adj_increase) AS ai,
+        SUM(q.actual_m1) AS m1, SUM(q.actual_m2) AS m2, SUM(q.actual_m3) AS m3,
+        SUM(q.actual_spod) AS spod,
+        SUM(q.base_plan) AS bp, SUM(q.corrected_plan) AS cp, SUM(q.carryover) as co
+      FROM v3.rf_project_report_line l
+      JOIN v3.rf_project_report_quarter q ON q.rf_project_report_line_id = l.id
+      WHERE l.rf_project_report_id = p_report_id
+      GROUP BY l.expense_item_id, q.quarter
+    ),
+    tw_aq1 AS (
+      SELECT tw.id, SUM(a.abi) AS abi, SUM(a.ai) AS ai,
+             SUM(a.m1) AS m1, SUM(a.m2) AS m2, SUM(a.m3) AS m3,
+             SUM(a.bp) AS bp
+      FROM tw LEFT JOIN agg_q a ON a.eid = ANY(tw.desc_ids) AND a.quarter = 1
+      GROUP BY tw.id
+    ),
+    tw_aq2 AS (
+      SELECT tw.id, SUM(a.abi) AS abi, SUM(a.ai) AS ai,
+             SUM(a.m1) AS m1, SUM(a.m2) AS m2, SUM(a.m3) AS m3,
+             SUM(a.bp) AS bp, SUM(a.cp) AS cp, SUM(a.co) AS co
+      FROM tw LEFT JOIN agg_q a ON a.eid = ANY(tw.desc_ids) AND a.quarter = 2
+      GROUP BY tw.id
+    ),
+    tw_aq3 AS (
+      SELECT tw.id, SUM(a.abi) AS abi, SUM(a.ai) AS ai,
+             SUM(a.m1) AS m1, SUM(a.m2) AS m2, SUM(a.m3) AS m3,
+             SUM(a.bp) AS bp, SUM(a.cp) AS cp, SUM(a.co) AS co
+      FROM tw LEFT JOIN agg_q a ON a.eid = ANY(tw.desc_ids) AND a.quarter = 3
+      GROUP BY tw.id
+    ),
+    tw_aq4 AS (
+      SELECT tw.id, SUM(a.abi) AS abi, SUM(a.ai) AS ai,
+             SUM(a.m1) AS m1, SUM(a.m2) AS m2, SUM(a.m3) AS m3,
+             SUM(a.spod) AS spod,
+             SUM(a.bp) AS bp, SUM(a.cp) AS cp, SUM(a.co) AS co
+      FROM tw LEFT JOIN agg_q a ON a.eid = ANY(tw.desc_ids) AND a.quarter = 4
+      GROUP BY tw.id
+    )
+
+  -- ═══ Часть A: INPUT строки ════════════════════════════════════════════════
+  SELECT * FROM (
+    SELECT
+      'INPUT'::VARCHAR AS row_type, 3 AS depth, e.lid::INT AS line_id,
+      e.sc, e.ic, e.ng, e.ename,
+      -- Q1
+      CASE WHEN s_q1 THEN e.q1_abi END,
+      CASE WHEN s_q1 THEN e.q1_ai END,
+      CASE WHEN s_q1 THEN e.q1_tc END,
+      CASE WHEN s_q1 THEN e.q1_m1 END,
+      CASE WHEN s_q1 THEN e.q1_m2 END,
+      CASE WHEN s_q1 THEN e.q1_m3 END,
+      CASE WHEN s_q1 THEN e.q1_qa END,
+      CASE WHEN s_q1 THEN ROUND(e.q1_tc - e.q1_qa, 1) END,
+      -- Q2 (carryover пока NULL — нет столбца в _quarter; задел на будущее)
+      CASE WHEN s_q2 THEN e.q2_co END,
+      CASE WHEN s_q2 THEN e.q2_abi END,
+      CASE WHEN s_q2 THEN e.q2_ai END,
+      CASE WHEN s_q2 THEN e.q2_tc END,
+      CASE WHEN s_q2 THEN e.q2_m1 END,
+      CASE WHEN s_q2 THEN e.q2_m2 END,
+      CASE WHEN s_q2 THEN e.q2_m3 END,
+      CASE WHEN s_q2 THEN e.q2_qa END,
+      CASE WHEN s_q2 THEN ROUND(e.q2_tc - e.q2_qa, 1) END,
+      -- Q3
+      CASE WHEN s_q3 THEN e.q3_co END,
+      CASE WHEN s_q3 THEN e.q3_abi END,
+      CASE WHEN s_q3 THEN e.q3_ai END,
+      CASE WHEN s_q3 THEN e.q3_tc END,
+      CASE WHEN s_q3 THEN e.q3_m1 END,
+      CASE WHEN s_q3 THEN e.q3_m2 END,
+      CASE WHEN s_q3 THEN e.q3_m3 END,
+      CASE WHEN s_q3 THEN e.q3_qa END,
+      CASE WHEN s_q3 THEN ROUND(e.q3_tc - e.q3_qa, 1) END,
+      -- Q4
+      CASE WHEN s_q4 THEN e.q4_co END,
+      CASE WHEN s_q4 THEN e.q4_abi END,
+      CASE WHEN s_q4 THEN e.q4_ai END,
+      CASE WHEN s_q4 THEN e.q4_tc END,
+      CASE WHEN s_q4 THEN e.q4_m1 END,
+      CASE WHEN s_q4 THEN e.q4_m2 END,
+      CASE WHEN s_q4 THEN e.q4_m3 END,
+      CASE WHEN s_q4 THEN e.q4_spod END,
+      CASE WHEN s_q4 THEN e.q4_qa END,
+      CASE WHEN s_q4 THEN ROUND(e.q4_tc - e.q4_qa, 1) END,
+      -- year
+      CASE WHEN s_year THEN e.q1_tc + e.q2_tc + e.q3_tc + e.q4_tc END,
+      CASE WHEN s_year THEN e.q1_qa + e.q2_qa + e.q3_qa + e.q4_qa END,
+      CASE WHEN s_year THEN ROUND((e.q1_tc + e.q2_tc + e.q3_tc + e.q4_tc) -
+                                  (e.q1_qa + e.q2_qa + e.q3_qa + e.q4_qa), 1) END,
+      -- план-блоки
+      CASE WHEN s_q1 THEN e.q1_bp END,
+      CASE WHEN s_q2 THEN e.q2_bp END,
+      CASE WHEN s_q3 THEN e.q3_bp END,
+      CASE WHEN s_q4 THEN e.q4_bp END,
+      CASE WHEN s_year THEN COALESCE(e.q1_bp,0)+COALESCE(e.q2_bp,0)+
+                           COALESCE(e.q3_bp,0)+COALESCE(e.q4_bp,0) END,
+      CASE WHEN s_q2 THEN e.q2_cp END,
+      CASE WHEN s_q3 THEN e.q3_cp END,
+      CASE WHEN s_q4 THEN e.q4_cp END,
+      e.tree_path || ARRAY[e.lid::INT] AS _sort_path
+    FROM enriched e
+
+    UNION ALL
+
+    -- ═══ Часть B: Иерархия (ROOT / GROUP / ITEM / SUB_ITEM) ═════════════════
+    SELECT
+      CASE t.depth WHEN 0 THEN 'ROOT' WHEN 1 THEN 'GROUP'
+                   WHEN 2 THEN 'ITEM' WHEN 3 THEN 'SUB_ITEM' END::VARCHAR,
+      t.depth, NULL::INT,
+      CASE WHEN t.depth < 3 THEN t.item_id ELSE t.parent_item_id END,
+      CASE WHEN t.depth = 3 THEN t.item_id ELSE NULL END,
+      t.num_group_id, t.name,
+      -- Q1
+      CASE WHEN s_q1 THEN a1.abi END,
+      CASE WHEN s_q1 THEN a1.ai END,
+      CASE WHEN s_q1 THEN COALESCE(a1.abi,0)+COALESCE(a1.ai,0) END,
+      CASE WHEN s_q1 THEN a1.m1 END,
+      CASE WHEN s_q1 THEN a1.m2 END,
+      CASE WHEN s_q1 THEN a1.m3 END,
+      CASE WHEN s_q1 THEN COALESCE(a1.m1,0)+COALESCE(a1.m2,0)+COALESCE(a1.m3,0) END,
+      CASE WHEN s_q1 THEN ROUND((COALESCE(a1.abi,0)+COALESCE(a1.ai,0)) -
+                                (COALESCE(a1.m1,0)+COALESCE(a1.m2,0)+COALESCE(a1.m3,0)), 1) END,
+      -- Q2
+      CASE WHEN s_q2 THEN a2.co END,
+      CASE WHEN s_q2 THEN a2.abi END,
+      CASE WHEN s_q2 THEN a2.ai END,
+      CASE WHEN s_q2 THEN COALESCE(a2.abi,0)+COALESCE(a2.ai,0) END,
+      CASE WHEN s_q2 THEN a2.m1 END,
+      CASE WHEN s_q2 THEN a2.m2 END,
+      CASE WHEN s_q2 THEN a2.m3 END,
+      CASE WHEN s_q2 THEN COALESCE(a2.m1,0)+COALESCE(a2.m2,0)+COALESCE(a2.m3,0) END,
+      CASE WHEN s_q2 THEN ROUND((COALESCE(a2.abi,0)+COALESCE(a2.ai,0)) -
+                                (COALESCE(a2.m1,0)+COALESCE(a2.m2,0)+COALESCE(a2.m3,0)), 1) END,
+      -- Q3
+      CASE WHEN s_q3 THEN a3.co END,
+      CASE WHEN s_q3 THEN a3.abi END,
+      CASE WHEN s_q3 THEN a3.ai END,
+      CASE WHEN s_q3 THEN COALESCE(a3.abi,0)+COALESCE(a3.ai,0) END,
+      CASE WHEN s_q3 THEN a3.m1 END,
+      CASE WHEN s_q3 THEN a3.m2 END,
+      CASE WHEN s_q3 THEN a3.m3 END,
+      CASE WHEN s_q3 THEN COALESCE(a3.m1,0)+COALESCE(a3.m2,0)+COALESCE(a3.m3,0) END,
+      CASE WHEN s_q3 THEN ROUND((COALESCE(a3.abi,0)+COALESCE(a3.ai,0)) -
+                                (COALESCE(a3.m1,0)+COALESCE(a3.m2,0)+COALESCE(a3.m3,0)), 1) END,
+      -- Q4
+      CASE WHEN s_q4 THEN a4.co END,
+      CASE WHEN s_q4 THEN a4.abi END,
+      CASE WHEN s_q4 THEN a4.ai END,
+      CASE WHEN s_q4 THEN COALESCE(a4.abi,0)+COALESCE(a4.ai,0) END,
+      CASE WHEN s_q4 THEN a4.m1 END,
+      CASE WHEN s_q4 THEN a4.m2 END,
+      CASE WHEN s_q4 THEN a4.m3 END,
+      CASE WHEN s_q4 THEN a4.spod END,
+      CASE WHEN s_q4 THEN COALESCE(a4.m1,0)+COALESCE(a4.m2,0)+COALESCE(a4.m3,0)+COALESCE(a4.spod,0) END,
+      CASE WHEN s_q4 THEN ROUND((COALESCE(a4.abi,0)+COALESCE(a4.ai,0)) -
+                                (COALESCE(a4.m1,0)+COALESCE(a4.m2,0)+COALESCE(a4.m3,0)+COALESCE(a4.spod,0)), 1) END,
+      -- year
+      CASE WHEN s_year THEN COALESCE(a1.abi,0)+COALESCE(a1.ai,0)+
+                            COALESCE(a2.abi,0)+COALESCE(a2.ai,0)+
+                            COALESCE(a3.abi,0)+COALESCE(a3.ai,0)+
+                            COALESCE(a4.abi,0)+COALESCE(a4.ai,0) END,
+      CASE WHEN s_year THEN COALESCE(a1.m1,0)+COALESCE(a1.m2,0)+COALESCE(a1.m3,0)+
+                            COALESCE(a2.m1,0)+COALESCE(a2.m2,0)+COALESCE(a2.m3,0)+
+                            COALESCE(a3.m1,0)+COALESCE(a3.m2,0)+COALESCE(a3.m3,0)+
+                            COALESCE(a4.m1,0)+COALESCE(a4.m2,0)+COALESCE(a4.m3,0)+COALESCE(a4.spod,0) END,
+      CASE WHEN s_year THEN
+        ROUND(
+          (COALESCE(a1.abi,0)+COALESCE(a1.ai,0)+COALESCE(a2.abi,0)+COALESCE(a2.ai,0)+
+           COALESCE(a3.abi,0)+COALESCE(a3.ai,0)+COALESCE(a4.abi,0)+COALESCE(a4.ai,0))
+          -
+          (COALESCE(a1.m1,0)+COALESCE(a1.m2,0)+COALESCE(a1.m3,0)+
+           COALESCE(a2.m1,0)+COALESCE(a2.m2,0)+COALESCE(a2.m3,0)+
+           COALESCE(a3.m1,0)+COALESCE(a3.m2,0)+COALESCE(a3.m3,0)+
+           COALESCE(a4.m1,0)+COALESCE(a4.m2,0)+COALESCE(a4.m3,0)+COALESCE(a4.spod,0)),
+          1)
+      END,
+      -- план-блоки (rollup)
+      CASE WHEN s_q1 THEN a1.bp END,
+      CASE WHEN s_q2 THEN a2.bp END,
+      CASE WHEN s_q3 THEN a3.bp END,
+      CASE WHEN s_q4 THEN a4.bp END,
+      CASE WHEN s_year THEN COALESCE(a1.bp,0)+COALESCE(a2.bp,0)+
+                           COALESCE(a3.bp,0)+COALESCE(a4.bp,0) END,
+      CASE WHEN s_q2 THEN a2.cp END,
+      CASE WHEN s_q3 THEN a3.cp END,
+      CASE WHEN s_q4 THEN a4.cp END,
+      t.path
+    FROM tw t
+    LEFT JOIN tw_aq1 a1 ON a1.id = t.id
+    LEFT JOIN tw_aq2 a2 ON a2.id = t.id
+    LEFT JOIN tw_aq3 a3 ON a3.id = t.id
+    LEFT JOIN tw_aq4 a4 ON a4.id = t.id
+  ) sub
+  ORDER BY sub._sort_path;
+
+END;
+$function$
+;
+
+
+
+-- DROP FUNCTION v3._apply_form3_cell(int4, text, jsonb);
+
+CREATE OR REPLACE FUNCTION v3._apply_form3_cell(p_line_id integer, p_column text, p_value jsonb)
+ RETURNS void
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+  v_parts       TEXT[];
+  v_scope       TEXT;
+  v_field       TEXT;
+  v_q           SMALLINT;
+  v_target_col  TEXT;
+  v_target_type TEXT;
+  v_sql         TEXT;
+BEGIN
+  v_parts := string_to_array(p_column, '.');
+  IF array_length(v_parts, 1) < 2 THEN
+    RAISE EXCEPTION 'bad_column_format: %, expected scope.field', p_column;
+  END IF;
+  v_scope := v_parts[1];
+  v_field := v_parts[2];
+
+  IF v_scope = 'totals' OR v_field IN ('total_corr','quarter_actual','economy') THEN
+    RAISE EXCEPTION 'computed_field: %', p_column;
+  END IF;
+
+  IF v_scope NOT IN ('q1','q2','q3','q4') THEN
+    RAISE EXCEPTION 'unknown_scope: % (FORM_3 supports only q1..q4)', v_scope;
+  END IF;
+
+  v_q := substring(v_scope FROM 2)::SMALLINT;
+
+  -- Маппинг JSONB-ключ → колонка rf_project_report_quarter
+  CASE v_field
+    WHEN 'adj_by_items' THEN v_target_col := 'adj_by_items'; v_target_type := 'NUMERIC';
+    WHEN 'carryover' THEN v_target_col := 'carryover'; v_target_type := 'NUMERIC';
+    WHEN 'adj_increase' THEN v_target_col := 'adj_increase'; v_target_type := 'NUMERIC';
+    WHEN 'm1'           THEN v_target_col := 'actual_m1';    v_target_type := 'NUMERIC';
+    WHEN 'm2'           THEN v_target_col := 'actual_m2';    v_target_type := 'NUMERIC';
+    WHEN 'm3'           THEN v_target_col := 'actual_m3';    v_target_type := 'NUMERIC';
+    WHEN 'spod' THEN
+      IF v_q <> 4 THEN RAISE EXCEPTION 'spod is q4-only: %', p_column; END IF;
+      v_target_col := 'actual_spod'; v_target_type := 'NUMERIC';
+    WHEN 'base_plan'      THEN v_target_col := 'base_plan';      v_target_type := 'NUMERIC';
+    WHEN 'corrected_plan' THEN
+      IF v_q = 1 THEN RAISE EXCEPTION 'corrected_plan is q2-q4 only: %', p_column; END IF;
+      v_target_col := 'corrected_plan'; v_target_type := 'NUMERIC';
+    ELSE
+      RAISE EXCEPTION 'unknown_column: %', p_column;
+  END CASE;
+
+  v_sql := format(
+    'INSERT INTO v3.rf_project_report_quarter (rf_project_report_line_id, quarter, %1$I) '
+    || 'VALUES ($1, $2, ($3 #>> ''{}'')::%2$s) '
+    || 'ON CONFLICT (rf_project_report_line_id, quarter) DO UPDATE SET %1$I = EXCLUDED.%1$I',
+    v_target_col, v_target_type
+  );
+  EXECUTE v_sql USING p_line_id, v_q, p_value;
+END;
+$function$
+;
\ No newline at end of file
diff --git a/api/src/db/models/rf_project_report_quarter.py b/api/src/db/models/rf_project_report_quarter.py
index ed6560b..4378aae 100644
--- a/api/src/db/models/rf_project_report_quarter.py
+++ b/api/src/db/models/rf_project_report_quarter.py
@@ -24,6 +24,7 @@ class RfProjectReportQuarter(Base):
     actual_m2: Mapped[float | None] = mapped_column(Numeric)
     actual_m3: Mapped[float | None] = mapped_column(Numeric)
     actual_spod: Mapped[float | None] = mapped_column(Numeric)
+    carryover: Mapped[float | None] = mapped_column(Numeric)
 
 #     line: Mapped[RfProjectReportLine] = relationship(
 #         "RfProjectReportLine", back_populates="quarters"