Merge pull request 'new-expenses: правки по статьям расхода' (#165) from new-expenses into test

Reviewed-on: #165

api/alembic/versions/0030_expense_items_fixes.py

@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0030"
+down_revision = "0029"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0030_expense_items_fixes.sql")
+
+
+def downgrade() -> None:
+    pass

api/alembic/versions/sql/0030_expense_items_fixes.sql

@@ -0,0 +1,691 @@
+-- Исправления по файлу "План_исправления_таблиц_статей_расходов (2).docx".
+-- В миграции намеренно не удаляются спорные строки листа Смета ПД и спорные
+-- FORM_4-привязки из разделов 12.2-12.3 ТЗ.
+
+CREATE OR REPLACE FUNCTION v3.expense_item_sort_path(p_path integer[])
+ RETURNS integer[]
+ LANGUAGE sql
+ STABLE
+AS $function$
+  WITH sibling_order AS (
+    SELECT
+      ei.id,
+      row_number() OVER (
+        PARTITION BY ei.parent_id
+        ORDER BY
+          CASE
+            WHEN ei.item_id ~ '^\d+(\.\d+)*\.?$'
+            THEN regexp_split_to_array(trim(trailing '.' from ei.item_id), '\.')::integer[]
+          END NULLS LAST,
+          CASE
+            WHEN ei.item_id !~ '^\d+(\.\d+)*\.?$'
+            THEN ei.item_id
+          END NULLS LAST,
+          ei.num_group_id NULLS FIRST,
+          ei.id
+      )::integer AS sort_key
+    FROM v3.expense_item ei
+  ),
+  path_item AS (
+    SELECT item_id, ordinality
+    FROM unnest(p_path) WITH ORDINALITY AS u(item_id, ordinality)
+  )
+  SELECT coalesce(
+    array_agg(coalesce(so.sort_key, pi.item_id) ORDER BY pi.ordinality),
+    ARRAY[]::integer[]
+  )
+  FROM path_item pi
+  LEFT JOIN sibling_order so ON so.id = pi.item_id;
+$function$
+;
+
+-- FORM_2 uses natural expense-item ordering for tree rows.
+CREATE OR REPLACE FUNCTION v3.v_form2_view(p_form_id integer, p_sheet character varying, p_sections text[] DEFAULT NULL::text[])
+ RETURNS TABLE(row_type character varying, depth integer, sort_order bigint, data jsonb)
+ LANGUAGE plpgsql
+ STABLE
+AS $function$
+BEGIN
+
+  -- ═══ Основные листы АХР / КВ_П / Операц ════════════════════════════════
+  IF p_sheet IN ('AHR','CAP','OPER') THEN
+    RETURN QUERY
+    SELECT
+      j.row_type,
+      j.depth,
+      ROW_NUMBER() OVER (ORDER BY v3.expense_item_sort_path(j._sort_path), j._sort_path) AS sort_order,
+      jsonb_build_object(
+        'line_id',          j.line_id,
+        'header',           j.header,
+        'plan',             j.plan_data,
+        'seq_dfip',         j.seq_dfip_data,
+        'seq_ssp',          j.seq_ssp_data,
+        'approved',         j.approved_data,
+        'contract',         j.contract_data,
+        'booking',          j.booking_data,
+        'q1',               j.q1_data,
+        'q2',               j.q2_data,
+        'q3',               j.q3_data,
+        'q4',               j.q4_data,
+        'totals',           j.totals_data
+      ) AS data
+    FROM v3.v_form2_sheet_jsonb(p_form_id, p_sheet, p_sections) j
+    ORDER BY v3.expense_item_sort_path(j._sort_path), j._sort_path;
+    RETURN;
+  END IF;
+
+  -- ═══ АХР_лимит ═════════════════════════════════════════════════════════
+  -- SECTION/GROUP-строки агрегируют qty/amount по всем LEAF-потомкам
+  -- (Excel: J6=SUM(J7:J13) и т.д.). Дерево строится через parent_id.
+  --
+  -- Структура (limit_template) — глобальный каталог нормативов, единый на банк.
+  -- Значения qty/comment — per-form (form_limit ON budget_form_id = p_form_id).
+  -- amount_qN — computed по формуле:
+  --   amount_qN = qty_qN * limit_with_vat * period_factor(unit), где
+  --   period_factor = 1/4   если unit ~ '/год'
+  --                   3     если unit ~ '/месяц' (3 месяца в квартале)
+  --                   1     иначе (по умолчанию /квартал)
+  IF p_sheet = 'AHR_LIMIT' THEN
+    RETURN QUERY
+    WITH RECURSIVE tree AS (
+      SELECT id AS root_id, id AS desc_id FROM v3.limit_template
+      UNION
+      SELECT t.root_id, child.id
+      FROM tree t
+      JOIN v3.limit_template child ON child.parent_id = t.desc_id
+    ),
+    leaf_amt AS (
+      -- per-LEAF computed amount по формуле; qty берётся из form_limit для p_form_id
+      SELECT lt.id,
+             fl.qty_q1, fl.qty_q2, fl.qty_q3, fl.qty_q4,
+             COALESCE(fl.qty_q1,0) * COALESCE(lt.limit_with_vat,0) *
+               CASE WHEN lt.unit LIKE '%/год'   THEN 0.25
+                    WHEN lt.unit LIKE '%/месяц' THEN 3
+                    ELSE 1 END AS amount_q1,
+             COALESCE(fl.qty_q2,0) * COALESCE(lt.limit_with_vat,0) *
+               CASE WHEN lt.unit LIKE '%/год'   THEN 0.25
+                    WHEN lt.unit LIKE '%/месяц' THEN 3
+                    ELSE 1 END AS amount_q2,
+             COALESCE(fl.qty_q3,0) * COALESCE(lt.limit_with_vat,0) *
+               CASE WHEN lt.unit LIKE '%/год'   THEN 0.25
+                    WHEN lt.unit LIKE '%/месяц' THEN 3
+                    ELSE 1 END AS amount_q3,
+             COALESCE(fl.qty_q4,0) * COALESCE(lt.limit_with_vat,0) *
+               CASE WHEN lt.unit LIKE '%/год'   THEN 0.25
+                    WHEN lt.unit LIKE '%/месяц' THEN 3
+                    ELSE 1 END AS amount_q4
+      FROM v3.limit_template lt
+      LEFT JOIN v3.form_limit fl
+        ON fl.template_id = lt.id AND fl.budget_form_id = p_form_id
+      WHERE lt.row_type = 'LEAF'
+    ),
+    agg AS (
+      SELECT t.root_id,
+        SUM(la.qty_q1)    AS qty_q1,    SUM(la.amount_q1) AS amount_q1,
+        SUM(la.qty_q2)    AS qty_q2,    SUM(la.amount_q2) AS amount_q2,
+        SUM(la.qty_q3)    AS qty_q3,    SUM(la.amount_q3) AS amount_q3,
+        SUM(la.qty_q4)    AS qty_q4,    SUM(la.amount_q4) AS amount_q4
+      FROM tree t
+      JOIN leaf_amt la ON la.id = t.desc_id
+      GROUP BY t.root_id
+    )
+    SELECT
+      -- Маппинг физического хранения limit_template → DTO:
+      --   SECTION → ROOT, GROUP → GROUP, LEAF → INPUT (редактируемая ячейка).
+      CASE lt.row_type WHEN 'SECTION' THEN 'ROOT'
+                       WHEN 'GROUP'   THEN 'GROUP'
+                       WHEN 'LEAF'    THEN 'INPUT' END::VARCHAR,
+      CASE lt.row_type WHEN 'SECTION' THEN 0 WHEN 'GROUP' THEN 1 ELSE 2 END,
+      lt.sort_order::BIGINT,
+      jsonb_build_object(
+        'id',               lt.id,             -- LEAF id для адресации в write API (= template_id)
+        'section_no',       lt.section_no,
+        'expense_item_code',lt.expense_item_code,
+        'name',             lt.name,
+        'unit',             lt.unit,
+        'limit_with_vat',   lt.limit_with_vat,
+        'limit_without_vat',lt.limit_without_vat,
+        'qty_q1',           a.qty_q1,    'amount_q1', a.amount_q1,
+        'qty_q2',           a.qty_q2,    'amount_q2', a.amount_q2,
+        'qty_q3',           a.qty_q3,    'amount_q3', a.amount_q3,
+        'qty_q4',           a.qty_q4,    'amount_q4', a.amount_q4,
+        'comment',          fl.comment
+      )
+    FROM v3.limit_template lt
+    LEFT JOIN agg a ON a.root_id = lt.id
+    LEFT JOIN v3.form_limit fl
+      ON fl.template_id = lt.id AND fl.budget_form_id = p_form_id
+    ORDER BY lt.sort_order;
+    RETURN;
+  END IF;
+
+  -- ═══ АХР_аренда ════════════════════════════════════════════════════════
+  IF p_sheet = 'AHR_RENT' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY rd.id) AS sort_order,
+      jsonb_build_object(
+        'id',               rd.id,         -- id rent_detail (для write API)
+        'line_id',          rd.line_id,
+        'vsp_id',           rd.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'rented_area',      v.total_area,
+        'contract_number',  rd.contract_number,
+        'contract_end_date',rd.contract_end_date,
+        'plan',             jsonb_build_object('q1', rd.plan_q1, 'q2', rd.plan_q2, 'q3', rd.plan_q3, 'q4', rd.plan_q4,
+                                               'year', COALESCE(rd.plan_q1,0)+COALESCE(rd.plan_q2,0)+COALESCE(rd.plan_q3,0)+COALESCE(rd.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', rd.actual_jan, 'feb', rd.actual_feb, 'mar', rd.actual_mar,
+                                               'total', COALESCE(rd.actual_jan,0)+COALESCE(rd.actual_feb,0)+COALESCE(rd.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', rd.actual_apr, 'may', rd.actual_may, 'jun', rd.actual_jun,
+                                               'total', COALESCE(rd.actual_apr,0)+COALESCE(rd.actual_may,0)+COALESCE(rd.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', rd.actual_jul, 'aug', rd.actual_aug, 'sep', rd.actual_sep,
+                                               'total', COALESCE(rd.actual_jul,0)+COALESCE(rd.actual_aug,0)+COALESCE(rd.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', rd.actual_oct, 'nov', rd.actual_nov, 'dec', rd.actual_dec,
+                                               'total', COALESCE(rd.actual_oct,0)+COALESCE(rd.actual_nov,0)+COALESCE(rd.actual_dec,0)),
+        'comment',          rd.comment
+      )
+    FROM v3.rent_detail rd
+    JOIN v3.budget_line bl ON bl.id = rd.line_id
+    JOIN v3.vsp v          ON v.id  = rd.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY rd.id;
+    RETURN;
+  END IF;
+
+  -- ═══ АХР_коммунал ═══════════════════════════════════════════════════════
+  IF p_sheet = 'AHR_UTILITY' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY ud.id) AS sort_order,
+      jsonb_build_object(
+        'id',               ud.id,         -- id utility_detail (для write API)
+        'line_id',          ud.line_id,
+        'vsp_id',           ud.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'object_area',      v.total_area,
+        'contract_number',  ud.contract_number,
+        'contract_end_date',ud.contract_end_date,
+        'plan',             jsonb_build_object('q1', ud.plan_q1, 'q2', ud.plan_q2, 'q3', ud.plan_q3, 'q4', ud.plan_q4,
+                                               'year', COALESCE(ud.plan_q1,0)+COALESCE(ud.plan_q2,0)+COALESCE(ud.plan_q3,0)+COALESCE(ud.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', ud.actual_jan, 'feb', ud.actual_feb, 'mar', ud.actual_mar,
+                                               'total', COALESCE(ud.actual_jan,0)+COALESCE(ud.actual_feb,0)+COALESCE(ud.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', ud.actual_apr, 'may', ud.actual_may, 'jun', ud.actual_jun,
+                                               'total', COALESCE(ud.actual_apr,0)+COALESCE(ud.actual_may,0)+COALESCE(ud.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', ud.actual_jul, 'aug', ud.actual_aug, 'sep', ud.actual_sep,
+                                               'total', COALESCE(ud.actual_jul,0)+COALESCE(ud.actual_aug,0)+COALESCE(ud.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', ud.actual_oct, 'nov', ud.actual_nov, 'dec', ud.actual_dec,
+                                               'total', COALESCE(ud.actual_oct,0)+COALESCE(ud.actual_nov,0)+COALESCE(ud.actual_dec,0)),
+        'comment',          ud.comment
+      )
+    FROM v3.utility_detail ud
+    JOIN v3.budget_line bl ON bl.id = ud.line_id
+    JOIN v3.vsp v          ON v.id  = ud.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY ud.id;
+    RETURN;
+  END IF;
+
+  -- ═══ АХР_охрана ═════════════════════════════════════════════════════════
+  IF p_sheet = 'AHR_SECURITY' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY sd.id) AS sort_order,
+      jsonb_build_object(
+        'id',               sd.id,         -- id security_detail (для write API)
+        'line_id',          sd.line_id,
+        'vsp_id',           sd.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'object_area',      v.total_area,
+        'contract_number',  sd.contract_number,
+        'contract_end_date',sd.contract_end_date,
+        'plan',             jsonb_build_object('q1', sd.plan_q1, 'q2', sd.plan_q2, 'q3', sd.plan_q3, 'q4', sd.plan_q4,
+                                               'year', COALESCE(sd.plan_q1,0)+COALESCE(sd.plan_q2,0)+COALESCE(sd.plan_q3,0)+COALESCE(sd.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', sd.actual_jan, 'feb', sd.actual_feb, 'mar', sd.actual_mar,
+                                               'total', COALESCE(sd.actual_jan,0)+COALESCE(sd.actual_feb,0)+COALESCE(sd.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', sd.actual_apr, 'may', sd.actual_may, 'jun', sd.actual_jun,
+                                               'total', COALESCE(sd.actual_apr,0)+COALESCE(sd.actual_may,0)+COALESCE(sd.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', sd.actual_jul, 'aug', sd.actual_aug, 'sep', sd.actual_sep,
+                                               'total', COALESCE(sd.actual_jul,0)+COALESCE(sd.actual_aug,0)+COALESCE(sd.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', sd.actual_oct, 'nov', sd.actual_nov, 'dec', sd.actual_dec,
+                                               'total', COALESCE(sd.actual_oct,0)+COALESCE(sd.actual_nov,0)+COALESCE(sd.actual_dec,0)),
+        'comment',          sd.comment
+      )
+    FROM v3.security_detail sd
+    JOIN v3.budget_line bl ON bl.id = sd.line_id
+    JOIN v3.vsp v          ON v.id  = sd.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY sd.id;
+    RETURN;
+  END IF;
+
+  -- ═══ Отч.9ф (Fixed Asset Report) ════════════════════════════════════════
+  -- Одна строка = (expense_item × equipment_name × month).
+  --
+  -- opening_qty/amt_604/60415 хранятся в БД ТОЛЬКО для month=1 (база года).
+  -- Для month=2..12 вычисляются на лету: накопительная сумма дельт по
+  -- предыдущим месяцам от base (Excel: opening_M2 = F1+H1−J1).
+  --
+  -- totals.* — также computed (acquired_total, disposed_total, balance_qty/amt).
+  IF p_sheet = 'OTCH9F' THEN
+    RETURN QUERY
+    WITH base AS (
+      SELECT far.id, far.budget_form_id, far.expense_item_id,
+             far.equipment_name, far.month,
+             far.acquired_qty_604,    far.acquired_amt_604,
+             far.disposed_qty_604,    far.disposed_amt_604,
+             far.acquired_qty_60415,  far.acquired_amt_60415,
+             far.transferred_qty_60415, far.transferred_amt_60415,
+             far.go_balance_only_amt,
+             -- база: opening_qty/amt из month=1 этой группы
+             FIRST_VALUE(COALESCE(far.opening_qty_604,0))
+               OVER w AS base_qty_604,
+             FIRST_VALUE(COALESCE(far.opening_amt_604,0))
+               OVER w AS base_amt_604,
+             FIRST_VALUE(COALESCE(far.opening_qty_60415,0))
+               OVER w AS base_qty_60415,
+             FIRST_VALUE(COALESCE(far.opening_amt_60415,0))
+               OVER w AS base_amt_60415,
+             -- кумулятивная дельта по предыдущим месяцам в группе
+             COALESCE(SUM(COALESCE(far.acquired_qty_604,0) - COALESCE(far.disposed_qty_604,0))
+               OVER w_prev, 0) AS cum_dq_604,
+             COALESCE(SUM(COALESCE(far.acquired_amt_604,0) - COALESCE(far.disposed_amt_604,0))
+               OVER w_prev, 0) AS cum_da_604,
+             COALESCE(SUM(COALESCE(far.acquired_qty_60415,0) - COALESCE(far.transferred_qty_60415,0))
+               OVER w_prev, 0) AS cum_dq_60415,
+             COALESCE(SUM(COALESCE(far.acquired_amt_60415,0) - COALESCE(far.transferred_amt_60415,0))
+               OVER w_prev, 0) AS cum_da_60415
+      FROM v3.fixed_asset_report far
+      WHERE far.budget_form_id = p_form_id
+      WINDOW w AS (PARTITION BY far.budget_form_id, far.expense_item_id, far.equipment_name
+                   ORDER BY far.month),
+             w_prev AS (PARTITION BY far.budget_form_id, far.expense_item_id, far.equipment_name
+                        ORDER BY far.month
+                        ROWS BETWEEN UNBOUNDED PRECEDING AND 1 PRECEDING)
+    ),
+    eff AS (
+      SELECT b.*,
+             (b.base_qty_604 + b.cum_dq_604)     AS opening_qty_604_eff,
+             (b.base_amt_604 + b.cum_da_604)     AS opening_amt_604_eff,
+             (b.base_qty_60415 + b.cum_dq_60415) AS opening_qty_60415_eff,
+             (b.base_amt_60415 + b.cum_da_60415) AS opening_amt_60415_eff
+      FROM base b
+    )
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY eff.expense_item_id, eff.month) AS sort_order,
+      jsonb_build_object(
+        'id',               eff.id,        -- fixed_asset_report.id (для write API)
+        'expense_item_id',  ei.id,
+        'item_id',          ei.item_id,
+        'section_code',     ei.section_code,
+        'equipment_name',   eff.equipment_name,
+        'month',            eff.month,
+        'b_604', jsonb_build_object(
+          'opening_qty',    eff.opening_qty_604_eff,
+          'opening_amt',    eff.opening_amt_604_eff,
+          'acquired_qty',   eff.acquired_qty_604,
+          'acquired_amt',   eff.acquired_amt_604,
+          'disposed_qty',   eff.disposed_qty_604,
+          'disposed_amt',   eff.disposed_amt_604
+        ),
+        'b_60415', jsonb_build_object(
+          'opening_qty',    eff.opening_qty_60415_eff,
+          'opening_amt',    eff.opening_amt_60415_eff,
+          'acquired_qty',   eff.acquired_qty_60415,
+          'acquired_amt',   eff.acquired_amt_60415,
+          'transferred_qty',eff.transferred_qty_60415,
+          'transferred_amt',eff.transferred_amt_60415
+        ),
+        'totals', jsonb_build_object(
+          -- Excel R = SUM(I, O, S) − Q
+          'acquired_total', COALESCE(eff.acquired_amt_604,0)+COALESCE(eff.acquired_amt_60415,0)
+                            +COALESCE(eff.go_balance_only_amt,0)-COALESCE(eff.transferred_amt_60415,0),
+          'go_balance_only',eff.go_balance_only_amt,
+          -- Excel T = K
+          'disposed_total', COALESCE(eff.disposed_amt_604,0),
+          -- Excel U = (opening+acquired−disposed)_604 + (opening+acquired−transferred)_60415
+          'balance_qty',    (eff.opening_qty_604_eff   + COALESCE(eff.acquired_qty_604,0)   - COALESCE(eff.disposed_qty_604,0))
+                          + (eff.opening_qty_60415_eff + COALESCE(eff.acquired_qty_60415,0) - COALESCE(eff.transferred_qty_60415,0)),
+          'balance_amt',    (eff.opening_amt_604_eff   + COALESCE(eff.acquired_amt_604,0)   - COALESCE(eff.disposed_amt_604,0))
+                          + (eff.opening_amt_60415_eff + COALESCE(eff.acquired_amt_60415,0) - COALESCE(eff.transferred_amt_60415,0))
+        )
+      )
+    FROM eff
+    JOIN v3.expense_item ei ON ei.id = eff.expense_item_id
+    ORDER BY eff.expense_item_id, eff.month;
+    RETURN;
+  END IF;
+
+  -- ═══ Смета_2026 ═════════════════════════════════════════════════════════
+  IF p_sheet = 'SMETA' THEN
+    RETURN QUERY
+    SELECT
+      sm.row_type,
+      sm.depth,
+      ROW_NUMBER() OVER (ORDER BY sm.section_code) AS sort_order,
+      jsonb_build_object(
+        'section_code', sm.section_code,
+        'name',         sm.name,
+        'plan', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.plan_supp_q1, 'q2', sm.plan_supp_q2, 'q3', sm.plan_supp_q3, 'q4', sm.plan_supp_q4, 'year', sm.plan_supp_year),
+          'development', jsonb_build_object('q1', sm.plan_dev_q1,  'q2', sm.plan_dev_q2,  'q3', sm.plan_dev_q3,  'q4', sm.plan_dev_q4,  'year', sm.plan_dev_year)
+        ),
+        'approved', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.appr_supp_q1, 'q2', sm.appr_supp_q2, 'q3', sm.appr_supp_q3, 'q4', sm.appr_supp_q4, 'year', sm.appr_supp_year),
+          'development', jsonb_build_object('q1', sm.appr_dev_q1,  'q2', sm.appr_dev_q2,  'q3', sm.appr_dev_q3,  'q4', sm.appr_dev_q4,  'year', sm.appr_dev_year)
+        ),
+        'fact', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.fact_supp_q1, 'q2', sm.fact_supp_q2, 'q3', sm.fact_supp_q3, 'q4', sm.fact_supp_q4, 'year', sm.fact_supp_year),
+          'development', jsonb_build_object('q1', sm.fact_dev_q1,  'q2', sm.fact_dev_q2,  'q3', sm.fact_dev_q3,  'q4', sm.fact_dev_q4,  'year', sm.fact_dev_year)
+        ),
+        -- corrected: только Q2/Q3/Q4 (см. шаблон Смета_2026, блок V-X). Q1 нет
+        -- (Q1 corrected ≡ approved_q1), year нет (q1+q2+q3+q4 даёт двойной счёт переносов).
+        'corrected', jsonb_build_object(
+          'support',     jsonb_build_object('q2', sm.corr_supp_q2, 'q3', sm.corr_supp_q3, 'q4', sm.corr_supp_q4),
+          'development', jsonb_build_object('q2', sm.corr_dev_q2,  'q3', sm.corr_dev_q3,  'q4', sm.corr_dev_q4)
+        )
+      )
+    FROM v3.v_form2_smeta(p_form_id) sm
+    ORDER BY sm.section_code;
+    RETURN;
+  END IF;
+
+  RAISE EXCEPTION 'Unknown sheet: %', p_sheet
+    USING HINT = 'Use AHR / CAP / OPER / AHR_LIMIT / AHR_RENT / AHR_UTILITY / AHR_SECURITY / OTCH9F / SMETA';
+
+END;
+$function$
+;
+
+-- Общие исправления справочника.
+
+
+update v3.expense_item
+set name = 'Взносы в орг/ассоц'
+where item_id = 'R061141000'
+  and num_group_id = '214920158';
+
+update v3.expense_item
+set name = 'Бланк ден/чек книжМЦ'
+where item_id = 'R064040032'
+  and num_group_id = '402640197';
+
+update v3.expense_item
+set name = 'Другие операционные доходы'
+where item_id = 'R014040037'
+  and num_group_id is null;
+
+
+with renamed(id, name) as (
+    values
+        (32, 'Физическая охрана объектов недвижимости'),
+        (33, 'Пультовая охрана объектов недвижимости'),
+        (34, 'Охрана инкассаторских перевозок'),
+        (35, 'Охрана имущества при его транспортировке'),
+        (36, 'Пультовая охрана устройств самообслуживания'),
+        (37, 'Техническое обслуживание и эксплуатация: оборудование систем охраны объектов недвижимости'),
+        (38, 'Ремонт: оборудование систем охраны объектов недвижимости'),
+        (57, 'Оценка объектов недвижимости'),
+        (58, 'Оценка прочих активов'),
+        (59, 'Расходы на исследования и разработки')
+)
+update v3.expense_item ei
+set name = renamed.name
+from renamed
+where ei.id = renamed.id or ei.parent_id = renamed.id;
+
+update v3.expense_item
+set depth = 3
+where parent_id = 766
+  and item_id in (
+      'R065010000', 'R065020001', 'R065030012', 'R065040000',
+      'R065050005', 'R065070000', 'R065090000', 'R065100000'
+  );
+
+-- Раздел 1.14 по шаблону ССП. Лишний раздел 1.14.4 отключается ниже
+-- от проектных форм/отчётов, но не удаляется из справочника.
+update v3.expense_item set item_id = '1.14.4' where id = 71;
+update v3.expense_item set item_id = '1.14.5' where id = 72;
+update v3.expense_item set item_id = '1.14.6' where id = 73;
+update v3.expense_item set item_id = '1.14.7' where id = 74;
+
+-- Исправление ошибочного ID статьи внешних контрагентов.
+update v3.expense_item
+set item_id = 'R061012024',
+    direction = coalesce(direction, 'Support')
+where item_id = 'R061012025'
+  and name = 'Внедрение и доработка внешними контрагентами: ПО информационной безопасности';
+
+-- Статья выбытия ПО информационной безопасности.
+update v3.expense_item
+set direction = coalesce(direction, 'Support'),
+    parent_id = 84,
+    depth = 3
+where item_id = 'R061172024'
+  and name = 'Расходы по выбытию: ПО информационной безопасности';
+
+-- Девять статей Операц. Если записи уже есть, приводим названия к ТЗ.
+insert into v3.expense_item (id, section_code, item_id, num_group_id, name, sheet, direction, parent_id, depth)
+values
+    (800, 'OPER', 'R064040033', '402740198', 'Бланки сбер книжекМЦ', 'OPER', 'Support', 715, 3),
+    (801, 'OPER', 'R064040044', '222420186', 'Изгот банк карт', 'OPER', 'Support', 717, 3),
+    (802, 'OPER', 'R064040036', '222620188', 'Госпошл_рег ипотеки', 'OPER', 'Support', 719, 3),
+    (803, 'OPER', 'R064040038', '223320190', 'Услуги п/размещ УС', 'OPER', 'Support', 720, 3),
+    (804, 'OPER', 'R064040039', null, 'Нотариальные и пр. аналогичные расходы по бизнесу', 'OPER', 'Support', 721, 3),
+    (805, 'OPER', 'R064040040', null, 'Штрафы за нарушения условий хозяйственных договоров', 'OPER', 'Support', 722, 3),
+    (806, 'OPER', 'R064040041', null, 'Расходы по списанию недостач материальных ценностей', 'OPER', 'Support', 723, 3),
+    (807, 'OPER', 'R064040042', null, 'Расходы по списанию дебиторской задолженности', 'OPER', 'Support', 724, 3),
+    (808, 'OPER', 'R064040043', null, 'Расходы от передачи активов в доверительное управление', 'OPER', 'Support', 725, 3)
+on conflict (id) do update
+set section_code = excluded.section_code,
+    item_id = excluded.item_id,
+    num_group_id = excluded.num_group_id,
+    name = excluded.name,
+    sheet = excluded.sheet,
+    direction = excluded.direction,
+    parent_id = excluded.parent_id,
+    depth = excluded.depth;
+
+-- Доступность форм по ТЗ.
+with source(expense_item_id, form_type_code) as (
+    values
+        -- FORM_1/FORM_2: раздел 1.14.7 и статья выбытия ПО
+        (74, 'FORM_1'), (74, 'FORM_2'),
+        (495, 'FORM_1'), (495, 'FORM_2'),
+        -- FORM_1/FORM_2/FORM_4: девять Операц и две существующие Операц
+        (736, 'FORM_4'), (745, 'FORM_2'), (745, 'FORM_4'),
+        (800, 'FORM_1'), (800, 'FORM_2'), (800, 'FORM_4'),
+        (801, 'FORM_1'), (801, 'FORM_2'), (801, 'FORM_4'),
+        (802, 'FORM_1'), (802, 'FORM_2'), (802, 'FORM_4'),
+        (803, 'FORM_1'), (803, 'FORM_2'), (803, 'FORM_4'),
+        (804, 'FORM_1'), (804, 'FORM_2'), (804, 'FORM_4'),
+        (805, 'FORM_1'), (805, 'FORM_2'), (805, 'FORM_4'),
+        (806, 'FORM_1'), (806, 'FORM_2'), (806, 'FORM_4'),
+        (807, 'FORM_1'), (807, 'FORM_2'), (807, 'FORM_4'),
+        (808, 'FORM_1'), (808, 'FORM_2'), (808, 'FORM_4'),
+        -- FORM_4: восстановить ГСМ в Структуре ПД без создания дубля
+        (776, 'FORM_4')
+)
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+select expense_item_id, form_type_code
+from source
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- Налоговые статьи раздела 5.00.0 для Сметы РФ.
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+select id, 'FORM_2'
+from v3.expense_item
+where item_id in (
+    'R065010000', 'R065020001', 'R065030012', 'R065040000',
+    'R065050005', 'R065070000', 'R065090000', 'R065100000'
+)
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- Проектная деятельность: убрать амортизацию и налоги из FORM_4,
+-- не удаляя записи из справочника.
+delete from v3.expense_item_form_type
+where form_type_code = 'FORM_4'
+  and (
+      expense_item_id = 70
+      or expense_item_id in (746, 747, 760, 766)
+      or expense_item_id between 748 and 759
+      or expense_item_id between 761 and 765
+      or expense_item_id between 767 and 774
+  );
+
+-- Пункт 8. Исправление отчётов Проекты: Текущие расходы и Лимиты.
+
+-- 8.2 добавить заголовок 1.14.7 "Другие административно-хозяйственные расходы";
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+values (74, 'FORM_3'), (495, 'FORM_3')
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- 8.1 убрать лишний раздел 1.14.4 "Перевозка валютных ценностей_АХР";
+delete from v3.expense_item_form_type
+where form_type_code = 'FORM_3'
+  and (
+      expense_item_id = 70
+      or expense_item_id in (746, 747, 760)
+      or expense_item_id between 748 and 759
+      or expense_item_id between 761 and 765
+  );
+
+-- 8.1 убрать лишний раздел 1.14.4 "Перевозка валютных ценностей_АХР";
+delete from v3.rf_project_report_quarter q
+using v3.rf_project_report_line l
+where q.rf_project_report_line_id = l.id
+  and (
+      l.expense_item_id = 70
+      or l.expense_item_id in (746, 747, 760)
+      or l.expense_item_id between 748 and 759
+      or l.expense_item_id between 761 and 765
+  );
+
+-- 8.1 убрать лишний раздел 1.14.4 "Перевозка валютных ценностей_АХР";
+delete from v3.rf_project_report_line
+where expense_item_id = 70
+   or expense_item_id in (746, 747, 760)
+   or expense_item_id between 748 and 759
+   or expense_item_id between 761 and 765;
+
+with target_items(expense_item_id) as (
+    values (74), (495)
+)
+insert into v3.rf_project_report_line (rf_project_report_id, expense_item_id)
+select r.id, ti.expense_item_id
+from v3.rf_project_report r
+cross join target_items ti
+where not exists (
+    select 1
+    from v3.rf_project_report_line l
+    where l.rf_project_report_id = r.id
+      and l.expense_item_id = ti.expense_item_id
+);
+
+
+-- DROP FUNCTION v3.v_form4_view(int4, varchar, _text);
+
+CREATE OR REPLACE FUNCTION v3.v_form4_view(p_form_id integer, p_sheet character varying, p_sections text[] DEFAULT NULL::text[])
+ RETURNS TABLE(row_type character varying, depth integer, sort_order bigint, data jsonb)
+ LANGUAGE plpgsql
+ STABLE
+AS $function$
+BEGIN
+
+  IF p_sheet IN ('AHR','CAP','OPER') THEN
+    RETURN QUERY SELECT * FROM v3.v_form4_sheet_jsonb(p_form_id, p_sheet, p_sections);
+    RETURN;
+  END IF;
+
+  IF p_sheet = 'STRUCTURE' THEN
+    RETURN QUERY
+    WITH all_sheets AS (
+      SELECT * FROM v3.v_form4_sheet_lines_jsonb(p_form_id, 'AHR',  p_sections) sq1 WHERE sq1.row_type != 'INPUT'
+      UNION ALL
+      SELECT * FROM v3.v_form4_sheet_lines_jsonb(p_form_id, 'CAP',  p_sections) sq2 WHERE sq2.row_type != 'INPUT'
+      UNION ALL
+      SELECT * FROM v3.v_form4_sheet_lines_jsonb(p_form_id, 'OPER', p_sections) sq3 WHERE sq3.row_type != 'INPUT'
+    )
+    SELECT
+      j.row_type,
+      j.depth,
+      ROW_NUMBER() OVER (
+        ORDER BY v3.expense_item_sort_path(j._sort_path),
+                 j._sort_path
+      ) AS sort_order,
+      jsonb_build_object(
+        'line_id',          j.line_id,
+        'header',           j.header,
+        'plan',             j.plan_data,
+        'seq_dfip',         j.seq_dfip_data,
+        'approved',         j.approved_data,
+        'contract_summary', j.contract_summary_data,
+        'allocation',       j.allocation_data,
+        'reserve',          j.reserve_data,
+        'collegial',        j.collegial_data,
+        'ckk',              j.ckk_data,
+        'contract',         j.contract_data,
+        'booking',          j.booking_data,
+        'q1',               j.q1_data,
+        'q2',               j.q2_data,
+        'q3',               j.q3_data,
+        'q4',               j.q4_data,
+        'totals',           j.totals_data
+      )
+    FROM all_sheets j
+    ORDER BY v3.expense_item_sort_path(j._sort_path),
+             j._sort_path;
+    RETURN;
+  END IF;
+
+  IF p_sheet = 'SMETA' THEN
+    RETURN QUERY
+    SELECT
+      sm.row_type,
+      sm.depth,
+      ROW_NUMBER() OVER (ORDER BY sm.section_code) AS sort_order,
+      jsonb_build_object(
+        'section_code', sm.section_code,
+        'name',         sm.name,
+        'plan', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.plan_supp_q1, 'q2', sm.plan_supp_q2, 'q3', sm.plan_supp_q3, 'q4', sm.plan_supp_q4, 'year', sm.plan_supp_year),
+          'development', jsonb_build_object('q1', sm.plan_dev_q1,  'q2', sm.plan_dev_q2,  'q3', sm.plan_dev_q3,  'q4', sm.plan_dev_q4,  'year', sm.plan_dev_year)
+        ),
+        'approved', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.appr_supp_q1, 'q2', sm.appr_supp_q2, 'q3', sm.appr_supp_q3, 'q4', sm.appr_supp_q4, 'year', sm.appr_supp_year),
+          'development', jsonb_build_object('q1', sm.appr_dev_q1,  'q2', sm.appr_dev_q2,  'q3', sm.appr_dev_q3,  'q4', sm.appr_dev_q4,  'year', sm.appr_dev_year)
+        ),
+        'fact', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.fact_supp_q1, 'q2', sm.fact_supp_q2, 'q3', sm.fact_supp_q3, 'q4', sm.fact_supp_q4, 'year', sm.fact_supp_year),
+          'development', jsonb_build_object('q1', sm.fact_dev_q1,  'q2', sm.fact_dev_q2,  'q3', sm.fact_dev_q3,  'q4', sm.fact_dev_q4,  'year', sm.fact_dev_year)
+        ),
+        'corrected', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.corr_supp_q1, 'q2', sm.corr_supp_q2, 'q3', sm.corr_supp_q3, 'q4', sm.corr_supp_q4, 'year', sm.corr_supp_year),
+          'development', jsonb_build_object('q1', sm.corr_dev_q1,  'q2', sm.corr_dev_q2,  'q3', sm.corr_dev_q3,  'q4', sm.corr_dev_q4,  'year', sm.corr_dev_year)
+        )
+      )
+    FROM v3.v_form4_smeta(p_form_id) sm
+    ORDER BY sm.section_code;
+    RETURN;
+  END IF;
+
+  RAISE EXCEPTION 'Unknown sheet for FORM_4: %', p_sheet
+    USING HINT = 'Use AHR / CAP / OPER / SMETA / STRUCTURE';
+
+END;
+$function$
+;
+
+select setval('v3.expense_item_id_seq', greatest(coalesce((select max(id) from v3.expense_item), 1), 808));
+select setval('v3.rf_project_report_line_id_seq', greatest(coalesce((select max(id) from v3.rf_project_report_line), 1), 1));
+refresh materialized view v3.mv_expense_item_tree;