2026-09-16 15:44:06 +03:00
8 changed files with 3617 additions and 4628 deletions
--- a/api/alembic/versions/0028_summary2_cap_smeta_type.py
+++ b/api/alembic/versions/0028_summary2_cap_smeta_type.py
@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0028"
+down_revision = "0027"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0028_summary2_cap_smeta_type.sql")
+
+
+def downgrade() -> None:
+    pass
--- a/api/alembic/versions/0029_expense_items_fixes.py
+++ b/api/alembic/versions/0029_expense_items_fixes.py
@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0029"
+down_revision = "0028"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0029_expense_items_fixes.sql")
+
+
+def downgrade() -> None:
+    pass
--- a/api/alembic/versions/sql/0028_summary2_cap_smeta_type.sql
+++ b/api/alembic/versions/sql/0028_summary2_cap_smeta_type.sql
@ -0,0 +1,436 @@
+CREATE OR REPLACE FUNCTION v3.v_svod2_go(
+    p_year integer,
+    p_org_unit_ids integer[] DEFAULT NULL,
+    p_offset integer DEFAULT NULL,
+    p_limit integer DEFAULT NULL,
+    p_sort_by varchar DEFAULT 'org_name',
+    p_sort_direction varchar DEFAULT 'asc'
+)
+RETURNS TABLE(
+    source_form varchar, source_id integer, source_org_unit_id integer,
+    org_name varchar, smeta_type varchar,
+    source_line_id integer, sort_order bigint, data jsonb
+)
+LANGUAGE sql STABLE SET search_path TO 'v3', 'pg_catalog'
+AS $function$
+WITH empty_sections AS MATERIALIZED (
+    SELECT
+      (to_jsonb(jsonb_populate_record(NULL::v3.plan, '{}'::jsonb)) - 'line_id')
+        || jsonb_build_object('plan_year', NULL) AS plan,
+      (to_jsonb(jsonb_populate_record(NULL::v3.sequestration, '{}'::jsonb))
+        - 'id' - 'line_id' - 'actor') || jsonb_build_object('adj_year', NULL) AS sequestration,
+      (to_jsonb(jsonb_populate_record(NULL::v3.reserve, '{}'::jsonb)) - 'line_id')
+        || jsonb_build_object('amount_year', NULL) AS reserve,
+      jsonb_build_object(
+        'approved_q1', NULL, 'approved_q2', NULL,
+        'approved_q3', NULL, 'approved_q4', NULL,
+        'approved_year', NULL
+      ) AS approved,
+      to_jsonb(jsonb_populate_record(NULL::v3.contract_summary, '{}'::jsonb)) - 'line_id' AS contract_summary,
+      to_jsonb(jsonb_populate_record(NULL::v3.allocation, '{}'::jsonb)) - 'line_id' AS allocation,
+      to_jsonb(jsonb_populate_record(NULL::v3.collegial_approval, '{}'::jsonb)) - 'line_id' AS collegial,
+      to_jsonb(jsonb_populate_record(NULL::v3.ckk, '{}'::jsonb)) - 'line_id' AS ckk,
+      to_jsonb(jsonb_populate_record(NULL::v3.contract_detail, '{}'::jsonb)) - 'line_id' AS contract_detail,
+      to_jsonb(jsonb_populate_record(NULL::v3.booking, '{}'::jsonb)) - 'id' - 'line_id' AS booking,
+      to_jsonb(jsonb_populate_record(NULL::v3.budget_line_quarter, '{}'::jsonb))
+        - 'line_id' - 'quarter' AS quarter
+), eligible_lines AS (
+    SELECT
+      bl.id AS line_id,
+      bf.form_type_code,
+      bf.id AS form_id,
+      bf.org_unit_id,
+      ou.title AS org_name,
+      ei.section_code,
+      ei.item_id,
+      CASE ei.sheet WHEN 'AHR' THEN 'АХР' WHEN 'CAP' THEN 'КВ'
+                    WHEN 'OPER' THEN 'Операц' END::varchar AS smeta_type
+    FROM v3.budget_form bf
+    JOIN v3.budget_line bl ON bl.budget_form_id = bf.id
+    JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+    JOIN v3.contract_detail cd ON cd.line_id = bl.id
+    LEFT JOIN v3.org_unit ou ON ou.id = bf.org_unit_id
+    WHERE bf.year = p_year
+      AND bf.form_type_code IN ('FORM_1', 'FORM_4')
+      AND ei.sheet IN ('AHR', 'CAP', 'OPER')
+      AND (p_org_unit_ids IS NULL OR cardinality(p_org_unit_ids) = 0
+           OR bf.org_unit_id = ANY(p_org_unit_ids))
+), numbered_lines AS (
+    SELECT el.*,
+      row_number() OVER (
+        ORDER BY
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'asc'
+               THEN el.org_name END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'desc'
+               THEN el.org_name END DESC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'asc'
+               THEN el.item_id END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'desc'
+               THEN el.item_id END DESC NULLS LAST,
+          CASE WHEN p_sort_by = 'section_code' AND lower(p_sort_direction) = 'asc'
+               THEN el.section_code END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'section_code' AND lower(p_sort_direction) = 'desc'
+               THEN el.section_code END DESC NULLS LAST,
+          el.form_type_code, el.form_id, el.line_id
+      ) AS sort_order
+    FROM eligible_lines el
+), page AS MATERIALIZED (
+    SELECT * FROM numbered_lines
+    ORDER BY sort_order
+    LIMIT p_limit OFFSET COALESCE(p_offset, 0)
+), booking_data AS (
+    SELECT b.line_id,
+           jsonb_agg(to_jsonb(b) - 'id' - 'line_id' ORDER BY b.quarter, b.source) AS booking
+    FROM page pg
+    JOIN v3.booking b ON b.line_id = pg.line_id
+    GROUP BY b.line_id
+)
+SELECT
+  pg.form_type_code,
+  pg.form_id,
+  pg.org_unit_id,
+  pg.org_name,
+  pg.smeta_type,
+  pg.line_id,
+  pg.sort_order,
+  jsonb_build_object(
+    'line_id', bl.id,
+    'header', jsonb_build_object(
+      'section_code', ei.section_code, 'item_id', ei.item_id,
+      'num_group', ei.num_group_id, 'name', COALESCE(bl.name, ei.name),
+      'expense_item_id', ei.id, 'justification', bl.justification,
+      'internal_order', bl.internal_order, 'vsp_id', bl.vsp_id,
+      'project_id', bl.project_id, 'direction', bl.direction,
+      'smeta_direction', CASE bl.direction
+        WHEN 'Support' THEN 'Поддержка'
+        WHEN 'Development' THEN 'Развитие'
+        ELSE NULL
+      END,
+      'source_form', pg.form_type_code, 'source_id', pg.form_id,
+      'source_org_unit_id', pg.org_unit_id, 'org_name', pg.org_name,
+      'smeta_type', pg.smeta_type),
+    'plan', COALESCE(
+      (to_jsonb(pl) - 'line_id') || jsonb_build_object(
+        'plan_year', COALESCE(pl.plan_q1, 0) + COALESCE(pl.plan_q2, 0)
+                   + COALESCE(pl.plan_q3, 0) + COALESCE(pl.plan_q4, 0)),
+      e.plan || jsonb_build_object('plan_year', NULL)),
+    'sequestration', jsonb_build_object(
+      'DFIP', COALESCE(
+        (to_jsonb(sd) - 'id' - 'line_id' - 'actor') || jsonb_build_object(
+          'adj_year', COALESCE(sd.adj_q1, 0) + COALESCE(sd.adj_q2, 0)
+                    + COALESCE(sd.adj_q3, 0) + COALESCE(sd.adj_q4, 0)),
+        e.sequestration || jsonb_build_object('adj_year', NULL)),
+      'SSP_GO', COALESCE(
+        (to_jsonb(ss) - 'id' - 'line_id' - 'actor') || jsonb_build_object(
+          'adj_year', COALESCE(ss.adj_q1, 0) + COALESCE(ss.adj_q2, 0)
+                    + COALESCE(ss.adj_q3, 0) + COALESCE(ss.adj_q4, 0)),
+        e.sequestration || jsonb_build_object('adj_year', NULL))),
+    'reserve', COALESCE(
+      (to_jsonb(rv) - 'line_id') || jsonb_build_object(
+        'amount_year', COALESCE(rv.amount_q1, 0) + COALESCE(rv.amount_q2, 0)
+                     + COALESCE(rv.amount_q3, 0) + COALESCE(rv.amount_q4, 0)),
+      e.reserve || jsonb_build_object('amount_year', NULL)),
+    'approved', CASE WHEN pl.line_id IS NULL AND sd.id IS NULL
+                          AND rv.line_id IS NULL
+                     THEN e.approved
+                     ELSE jsonb_build_object(
+                       'approved_q1', COALESCE(pl.plan_q1, 0) + COALESCE(sd.adj_q1, 0)
+                                    + COALESCE(rv.amount_q1, 0),
+                       'approved_q2', COALESCE(pl.plan_q2, 0) + COALESCE(sd.adj_q2, 0)
+                                    + COALESCE(rv.amount_q2, 0),
+                       'approved_q3', COALESCE(pl.plan_q3, 0) + COALESCE(sd.adj_q3, 0)
+                                    + COALESCE(rv.amount_q3, 0),
+                       'approved_q4', COALESCE(pl.plan_q4, 0) + COALESCE(sd.adj_q4, 0)
+                                    + COALESCE(rv.amount_q4, 0),
+                       'approved_year', COALESCE(pl.plan_q1, 0) + COALESCE(pl.plan_q2, 0)
+                                      + COALESCE(pl.plan_q3, 0) + COALESCE(pl.plan_q4, 0)
+                                      + COALESCE(sd.adj_q1, 0) + COALESCE(sd.adj_q2, 0)
+                                      + COALESCE(sd.adj_q3, 0) + COALESCE(sd.adj_q4, 0)
+                                      + COALESCE(rv.amount_q1, 0) + COALESCE(rv.amount_q2, 0)
+                                      + COALESCE(rv.amount_q3, 0) + COALESCE(rv.amount_q4, 0)) END,
+    'contract_summary', COALESCE(to_jsonb(cs) - 'line_id', e.contract_summary),
+    'allocation', COALESCE(to_jsonb(al) - 'line_id', e.allocation),
+    'collegial', COALESCE(to_jsonb(ca) - 'line_id', e.collegial),
+    'ckk', COALESCE(to_jsonb(ck) - 'line_id', e.ckk),
+    'contract_detail', COALESCE(to_jsonb(cd) - 'line_id', e.contract_detail),
+    'booking', COALESCE(bk.booking, jsonb_build_array(e.booking)),
+    'q1', COALESCE(to_jsonb(q1) - 'line_id' - 'quarter', e.quarter),
+    'q2', COALESCE(to_jsonb(q2) - 'line_id' - 'quarter', e.quarter),
+    'q3', COALESCE(to_jsonb(q3) - 'line_id' - 'quarter', e.quarter),
+    'q4', COALESCE(to_jsonb(q4) - 'line_id' - 'quarter', e.quarter)
+  ) AS data
+FROM page pg
+JOIN v3.budget_line bl ON bl.id = pg.line_id
+JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+JOIN v3.contract_detail cd ON cd.line_id = bl.id
+CROSS JOIN empty_sections e
+LEFT JOIN v3.plan pl ON pl.line_id = bl.id
+LEFT JOIN v3.sequestration sd ON sd.line_id = bl.id AND sd.actor = 'DFIP'
+LEFT JOIN v3.sequestration ss ON ss.line_id = bl.id AND ss.actor = 'SSP_GO'
+LEFT JOIN v3.reserve rv ON rv.line_id = bl.id
+LEFT JOIN v3.contract_summary cs ON cs.line_id = bl.id
+LEFT JOIN v3.allocation al ON al.line_id = bl.id
+LEFT JOIN v3.collegial_approval ca ON ca.line_id = bl.id
+LEFT JOIN v3.ckk ck ON ck.line_id = bl.id
+LEFT JOIN booking_data bk ON bk.line_id = bl.id
+LEFT JOIN v3.budget_line_quarter q1 ON q1.line_id = bl.id AND q1.quarter = 1
+LEFT JOIN v3.budget_line_quarter q2 ON q2.line_id = bl.id AND q2.quarter = 2
+LEFT JOIN v3.budget_line_quarter q3 ON q3.line_id = bl.id AND q3.quarter = 3
+LEFT JOIN v3.budget_line_quarter q4 ON q4.line_id = bl.id AND q4.quarter = 4
+ORDER BY pg.sort_order;
+$function$;
+
+CREATE OR REPLACE FUNCTION v3.v_svod2_rf(
+    p_year integer,
+    p_org_unit_ids integer[] DEFAULT NULL,
+    p_offset integer DEFAULT NULL,
+    p_limit integer DEFAULT NULL,
+    p_sort_by varchar DEFAULT 'org_name',
+    p_sort_direction varchar DEFAULT 'asc'
+)
+RETURNS TABLE(
+    source_form varchar, source_id integer, source_org_unit_id integer,
+    org_name varchar, smeta_type varchar,
+    source_line_id integer, sort_order bigint, data jsonb
+)
+LANGUAGE sql STABLE SET search_path TO 'v3', 'pg_catalog'
+AS $function$
+WITH empty_sections AS MATERIALIZED (
+    SELECT
+      (to_jsonb(jsonb_populate_record(NULL::v3.plan, '{}'::jsonb)) - 'line_id')
+        || jsonb_build_object('plan_year', NULL) AS plan,
+      (to_jsonb(jsonb_populate_record(NULL::v3.sequestration, '{}'::jsonb))
+        - 'id' - 'line_id' - 'actor') || jsonb_build_object('adj_year', NULL) AS sequestration,
+      (to_jsonb(jsonb_populate_record(NULL::v3.reserve, '{}'::jsonb)) - 'line_id')
+        || jsonb_build_object('amount_year', NULL) AS reserve,
+      jsonb_build_object(
+        'approved_q1', NULL, 'approved_q2', NULL,
+        'approved_q3', NULL, 'approved_q4', NULL,
+        'approved_year', NULL
+      ) AS approved,
+      to_jsonb(jsonb_populate_record(NULL::v3.contract_summary, '{}'::jsonb)) - 'line_id' AS contract_summary,
+      to_jsonb(jsonb_populate_record(NULL::v3.allocation, '{}'::jsonb)) - 'line_id' AS allocation,
+      to_jsonb(jsonb_populate_record(NULL::v3.collegial_approval, '{}'::jsonb)) - 'line_id' AS collegial,
+      to_jsonb(jsonb_populate_record(NULL::v3.ckk, '{}'::jsonb)) - 'line_id' AS ckk,
+      to_jsonb(jsonb_populate_record(NULL::v3.contract_detail, '{}'::jsonb)) - 'line_id' AS contract_detail,
+      to_jsonb(jsonb_populate_record(NULL::v3.booking, '{}'::jsonb)) - 'id' - 'line_id' AS booking,
+      to_jsonb(jsonb_populate_record(NULL::v3.budget_line_quarter, '{}'::jsonb))
+        - 'line_id' - 'quarter' AS budget_quarter,
+      to_jsonb(jsonb_populate_record(NULL::v3.rf_project_report_quarter, '{}'::jsonb))
+        - 'rf_project_report_line_id' - 'quarter' AS report_quarter
+), eligible_lines AS (
+    SELECT
+      'FORM_2'::varchar AS form_type_code,
+      bl.id AS line_id,
+      bf.id AS source_id,
+      bf.org_unit_id,
+      ou.title AS org_name,
+      ei.section_code,
+      ei.item_id,
+      CASE ei.sheet WHEN 'AHR' THEN 'АХР' WHEN 'CAP' THEN 'КВ'
+                    WHEN 'OPER' THEN 'Операц' END::varchar AS smeta_type
+    FROM v3.budget_form bf
+    JOIN v3.budget_line bl ON bl.budget_form_id = bf.id
+    JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+    JOIN v3.contract_detail cd ON cd.line_id = bl.id
+    LEFT JOIN v3.org_unit ou ON ou.id = bf.org_unit_id
+    WHERE bf.year = p_year AND bf.form_type_code = 'FORM_2'
+      AND ei.sheet IN ('AHR', 'CAP', 'OPER')
+      AND (p_org_unit_ids IS NULL OR cardinality(p_org_unit_ids) = 0
+           OR bf.org_unit_id = ANY(p_org_unit_ids))
+    UNION ALL
+    SELECT
+      'FORM_3'::varchar,
+      rrl.id,
+      rr.id,
+      p.org_unit_id,
+      ou.title,
+      ei.section_code,
+      ei.item_id,
+      CASE ei.sheet WHEN 'AHR' THEN 'АХР' WHEN 'CAP' THEN 'КВ'
+                    WHEN 'OPER' THEN 'Операц' END::varchar
+    FROM v3.rf_project_report rr
+    JOIN v3.rf_project_year rpy ON rpy.id = rr.rf_project_year_id
+    JOIN v3.project p ON p.id = rr.project_id
+    JOIN v3.rf_project_report_line rrl ON rrl.rf_project_report_id = rr.id
+    JOIN v3.expense_item ei ON ei.id = rrl.expense_item_id
+    LEFT JOIN v3.org_unit ou ON ou.id = p.org_unit_id
+    WHERE rpy.year = p_year AND ei.sheet IN ('AHR', 'CAP', 'OPER')
+      AND (p_org_unit_ids IS NULL OR cardinality(p_org_unit_ids) = 0
+           OR p.org_unit_id = ANY(p_org_unit_ids))
+), numbered_lines AS (
+    SELECT el.*,
+      row_number() OVER (
+        ORDER BY
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'asc'
+               THEN el.org_name END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'desc'
+               THEN el.org_name END DESC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'asc'
+               THEN el.item_id END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'org_name' AND lower(p_sort_direction) = 'desc'
+               THEN el.item_id END DESC NULLS LAST,
+          CASE WHEN p_sort_by = 'section_code' AND lower(p_sort_direction) = 'asc'
+               THEN el.section_code END ASC NULLS LAST,
+          CASE WHEN p_sort_by = 'section_code' AND lower(p_sort_direction) = 'desc'
+               THEN el.section_code END DESC NULLS LAST,
+          el.form_type_code, el.source_id, el.line_id
+      ) AS sort_order
+    FROM eligible_lines el
+), page AS MATERIALIZED (
+    SELECT * FROM numbered_lines
+    ORDER BY sort_order
+    LIMIT p_limit OFFSET COALESCE(p_offset, 0)
+), booking_data AS (
+    SELECT b.line_id,
+           jsonb_agg(to_jsonb(b) - 'id' - 'line_id' ORDER BY b.quarter, b.source) AS booking
+    FROM page pg
+    JOIN v3.booking b ON b.line_id = pg.line_id
+    WHERE pg.form_type_code = 'FORM_2'
+    GROUP BY b.line_id
+), form2_data AS (
+    SELECT
+      pg.form_type_code AS source_form, pg.source_id,
+      pg.org_unit_id AS source_org_unit_id, pg.org_name, pg.smeta_type,
+      pg.line_id AS source_line_id, pg.sort_order,
+      jsonb_build_object(
+        'line_id', bl.id,
+        'header', jsonb_build_object(
+          'section_code', ei.section_code, 'item_id', ei.item_id,
+          'num_group', ei.num_group_id, 'name', COALESCE(bl.name, ei.name),
+          'expense_item_id', ei.id, 'justification', bl.justification,
+          'internal_order', bl.internal_order, 'vsp_id', bl.vsp_id,
+          'project_id', bl.project_id, 'direction', bl.direction,
+          'smeta_direction', CASE bl.direction
+            WHEN 'Support' THEN 'Поддержка'
+            WHEN 'Development' THEN 'Развитие'
+            ELSE NULL
+          END,
+          'source_form', pg.form_type_code, 'source_id', pg.source_id,
+          'source_org_unit_id', pg.org_unit_id, 'org_name', pg.org_name,
+          'smeta_type', pg.smeta_type),
+        'plan', COALESCE(
+          (to_jsonb(pl) - 'line_id') || jsonb_build_object(
+            'plan_year', COALESCE(pl.plan_q1, 0) + COALESCE(pl.plan_q2, 0)
+                       + COALESCE(pl.plan_q3, 0) + COALESCE(pl.plan_q4, 0)),
+          e.plan || jsonb_build_object('plan_year', NULL)),
+        'sequestration', jsonb_build_object(
+          'DFIP', COALESCE(
+            (to_jsonb(sd) - 'id' - 'line_id' - 'actor') || jsonb_build_object(
+              'adj_year', COALESCE(sd.adj_q1, 0) + COALESCE(sd.adj_q2, 0)
+                        + COALESCE(sd.adj_q3, 0) + COALESCE(sd.adj_q4, 0)),
+            e.sequestration || jsonb_build_object('adj_year', NULL)),
+          'SSP_GO', COALESCE(
+            (to_jsonb(ss) - 'id' - 'line_id' - 'actor') || jsonb_build_object(
+              'adj_year', COALESCE(ss.adj_q1, 0) + COALESCE(ss.adj_q2, 0)
+                        + COALESCE(ss.adj_q3, 0) + COALESCE(ss.adj_q4, 0)),
+            e.sequestration || jsonb_build_object('adj_year', NULL))),
+        'reserve', COALESCE(
+          (to_jsonb(rv) - 'line_id') || jsonb_build_object(
+            'amount_year', COALESCE(rv.amount_q1, 0) + COALESCE(rv.amount_q2, 0)
+                         + COALESCE(rv.amount_q3, 0) + COALESCE(rv.amount_q4, 0)),
+          e.reserve || jsonb_build_object('amount_year', NULL)),
+        'approved', CASE WHEN pl.line_id IS NULL AND sd.id IS NULL
+                              AND ss.id IS NULL AND rv.line_id IS NULL
+                         THEN e.approved
+                         ELSE jsonb_build_object(
+                           'approved_q1', COALESCE(pl.plan_q1, 0) + COALESCE(sd.adj_q1, 0)
+                                        + COALESCE(ss.adj_q1, 0) + COALESCE(rv.amount_q1, 0),
+                           'approved_q2', COALESCE(pl.plan_q2, 0) + COALESCE(sd.adj_q2, 0)
+                                        + COALESCE(ss.adj_q2, 0) + COALESCE(rv.amount_q2, 0),
+                           'approved_q3', COALESCE(pl.plan_q3, 0) + COALESCE(sd.adj_q3, 0)
+                                        + COALESCE(ss.adj_q3, 0) + COALESCE(rv.amount_q3, 0),
+                           'approved_q4', COALESCE(pl.plan_q4, 0) + COALESCE(sd.adj_q4, 0)
+                                        + COALESCE(ss.adj_q4, 0) + COALESCE(rv.amount_q4, 0),
+                           'approved_year', COALESCE(pl.plan_q1, 0) + COALESCE(pl.plan_q2, 0)
+                                          + COALESCE(pl.plan_q3, 0) + COALESCE(pl.plan_q4, 0)
+                                          + COALESCE(sd.adj_q1, 0) + COALESCE(sd.adj_q2, 0)
+                                          + COALESCE(sd.adj_q3, 0) + COALESCE(sd.adj_q4, 0)
+                                          + COALESCE(ss.adj_q1, 0) + COALESCE(ss.adj_q2, 0)
+                                          + COALESCE(ss.adj_q3, 0) + COALESCE(ss.adj_q4, 0)
+                                          + COALESCE(rv.amount_q1, 0) + COALESCE(rv.amount_q2, 0)
+                                          + COALESCE(rv.amount_q3, 0) + COALESCE(rv.amount_q4, 0)) END,
+        'contract_summary', COALESCE(to_jsonb(cs) - 'line_id', e.contract_summary),
+        'allocation', COALESCE(to_jsonb(al) - 'line_id', e.allocation),
+        'collegial', COALESCE(to_jsonb(ca) - 'line_id', e.collegial),
+        'ckk', COALESCE(to_jsonb(ck) - 'line_id', e.ckk),
+        'contract_detail', COALESCE(to_jsonb(cd) - 'line_id', e.contract_detail),
+        'booking', COALESCE(bk.booking, jsonb_build_array(e.booking)),
+        'q1', COALESCE(to_jsonb(q1) - 'line_id' - 'quarter', e.budget_quarter),
+        'q2', COALESCE(to_jsonb(q2) - 'line_id' - 'quarter', e.budget_quarter),
+        'q3', COALESCE(to_jsonb(q3) - 'line_id' - 'quarter', e.budget_quarter),
+        'q4', COALESCE(to_jsonb(q4) - 'line_id' - 'quarter', e.budget_quarter)
+      ) AS data
+    FROM page pg
+    JOIN v3.budget_line bl ON bl.id = pg.line_id
+    JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+    JOIN v3.contract_detail cd ON cd.line_id = bl.id
+    CROSS JOIN empty_sections e
+    LEFT JOIN v3.plan pl ON pl.line_id = bl.id
+    LEFT JOIN v3.sequestration sd ON sd.line_id = bl.id AND sd.actor = 'DFIP'
+    LEFT JOIN v3.sequestration ss ON ss.line_id = bl.id AND ss.actor = 'SSP_GO'
+    LEFT JOIN v3.reserve rv ON rv.line_id = bl.id
+    LEFT JOIN v3.contract_summary cs ON cs.line_id = bl.id
+    LEFT JOIN v3.allocation al ON al.line_id = bl.id
+    LEFT JOIN v3.collegial_approval ca ON ca.line_id = bl.id
+    LEFT JOIN v3.ckk ck ON ck.line_id = bl.id
+    LEFT JOIN booking_data bk ON bk.line_id = bl.id
+    LEFT JOIN v3.budget_line_quarter q1 ON q1.line_id = bl.id AND q1.quarter = 1
+    LEFT JOIN v3.budget_line_quarter q2 ON q2.line_id = bl.id AND q2.quarter = 2
+    LEFT JOIN v3.budget_line_quarter q3 ON q3.line_id = bl.id AND q3.quarter = 3
+    LEFT JOIN v3.budget_line_quarter q4 ON q4.line_id = bl.id AND q4.quarter = 4
+    WHERE pg.form_type_code = 'FORM_2'
+), form3_data AS (
+    SELECT
+      pg.form_type_code AS source_form, pg.source_id,
+      pg.org_unit_id AS source_org_unit_id, pg.org_name, pg.smeta_type,
+      pg.line_id AS source_line_id, pg.sort_order,
+      jsonb_build_object(
+        'line_id', rrl.id,
+        'header', jsonb_build_object(
+          'section_code', ei.section_code, 'item_id', ei.item_id,
+          'num_group', ei.num_group_id, 'name', ei.name,
+          'expense_item_id', ei.id, 'project_id', rr.project_id,
+          'report_type', rr.report_type,
+          'smeta_direction', NULL,
+          'source_form', pg.form_type_code, 'source_id', pg.source_id,
+          'source_org_unit_id', pg.org_unit_id, 'org_name', pg.org_name,
+          'smeta_type', pg.smeta_type),
+        'plan', e.plan,
+        'sequestration', jsonb_build_object(
+          'DFIP', e.sequestration, 'SSP_GO', e.sequestration),
+        'reserve', e.reserve, 'contract_summary', e.contract_summary,
+        'approved', e.approved,
+        'allocation', e.allocation, 'collegial', e.collegial,
+        'ckk', e.ckk, 'contract_detail', e.contract_detail,
+        'booking', jsonb_build_array(e.booking),
+        'q1', COALESCE(to_jsonb(q1) - 'rf_project_report_line_id' - 'quarter', e.report_quarter),
+        'q2', COALESCE(to_jsonb(q2) - 'rf_project_report_line_id' - 'quarter', e.report_quarter),
+        'q3', COALESCE(to_jsonb(q3) - 'rf_project_report_line_id' - 'quarter', e.report_quarter),
+        'q4', COALESCE(to_jsonb(q4) - 'rf_project_report_line_id' - 'quarter', e.report_quarter)
+      ) AS data
+    FROM page pg
+    JOIN v3.rf_project_report_line rrl ON rrl.id = pg.line_id
+    JOIN v3.rf_project_report rr ON rr.id = pg.source_id
+                                     AND rr.id = rrl.rf_project_report_id
+    JOIN v3.expense_item ei ON ei.id = rrl.expense_item_id
+    CROSS JOIN empty_sections e
+    LEFT JOIN v3.rf_project_report_quarter q1
+      ON q1.rf_project_report_line_id = rrl.id AND q1.quarter = 1
+    LEFT JOIN v3.rf_project_report_quarter q2
+      ON q2.rf_project_report_line_id = rrl.id AND q2.quarter = 2
+    LEFT JOIN v3.rf_project_report_quarter q3
+      ON q3.rf_project_report_line_id = rrl.id AND q3.quarter = 3
+    LEFT JOIN v3.rf_project_report_quarter q4
+      ON q4.rf_project_report_line_id = rrl.id AND q4.quarter = 4
+    WHERE pg.form_type_code = 'FORM_3'
+), result_rows AS (
+    SELECT * FROM form2_data
+    UNION ALL
+    SELECT * FROM form3_data
+)
+SELECT rr.source_form, rr.source_id, rr.source_org_unit_id, rr.org_name, rr.smeta_type,
+       rr.source_line_id, rr.sort_order, rr.data
+FROM result_rows rr
+ORDER BY rr.sort_order;
+$function$;
--- a/api/alembic/versions/sql/0029_expense_items_fixes.sql
+++ b/api/alembic/versions/sql/0029_expense_items_fixes.sql
@ -0,0 +1,128 @@
+-- Исправления справочника статей расходов по файлу
+-- "План_исправления_таблиц_статей_расходов.docx".
+-- Правки, связанные с ГСМ, намеренно не включены.
+
+-- Общие переименования.
+update v3.expense_item
+set name = 'Охр.инкассат перевоз'
+where item_id = 'R061063000'
+  and num_group_id = '211320117';
+
+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;
+
+-- Перенос двух статей НВНОД в раздел 1.15.6.
+update v3.expense_item
+set parent_id = 81,
+    depth = 3
+where (item_id, num_group_id) in (
+    ('R061156019', '403540147'),
+    ('R061159019', '216220174')
+);
+
+-- Раздел 1.14: коды по шаблону, включая добавление 1.14.7 для проектов.
+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;
+
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+values (74, 'FORM_1'), (74, 'FORM_2')
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- Исправление ошибочного ID статьи по ПО информационной безопасности.
+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 "Расходы по выбытию: ПО информационной безопасности" для раздела 1.17.2.
+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';
+
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+select id, form_type_code
+from v3.expense_item
+cross join (values ('FORM_1'), ('FORM_2')) as ft(form_type_code)
+where item_id = 'R061172024'
+  and name = 'Расходы по выбытию: ПО информационной безопасности'
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- Девять статей Операц уже есть в справочнике. Настраиваем только доступность
+-- для Сметы ССП, Сметы РФ и Проектной деятельности.
+with source(expense_item_id, form_type_code) as (
+    values
+        (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')
+)
+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: добавить недостающие статьи АХР в FORM_4, кроме ГСМ.
+with form4_ahr(expense_item_id) as (
+    values
+        (777), (778), (779), (347), (780), (781), (782), (783),
+        (784), (785), (786), (787), (788), (789), (790), (791),
+        (461), (792), (793), (794), (795), (796), (797), (798),
+        (477), (478)
+)
+insert into v3.expense_item_form_type (expense_item_id, form_type_code)
+select expense_item_id, 'FORM_4'
+from form4_ahr
+on conflict (expense_item_id, form_type_code) do nothing;
+
+-- Проектная деятельность и проектные листы: исключить амортизацию и налоги
+-- из FORM_4, не удаляя записи из справочника и не затрагивая FORM_2.
+delete from v3.expense_item_form_type
+where form_type_code = 'FORM_4'
+  and (
+      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
+  );
+
+-- Проектные таблицы: исключить дубль перевозки валютных ценностей из формы.
+delete from v3.expense_item_form_type
+where form_type_code = 'FORM_4'
+  and expense_item_id = 70;
+
+select setval('v3.expense_item_id_seq', greatest((select max(id) from v3.expense_item), 808));
+refresh materialized view v3.mv_expense_item_tree;
--- a/api/src/repository/org_unit_repository.py
+++ b/api/src/repository/org_unit_repository.py
@ -5,9 +5,10 @@ from sqlalchemy.ext.asyncio import AsyncSession

 from src.db.models.org_unit import OrgUnit

-from sqlalchemy.orm import joinedload
+from sqlalchemy.orm import joinedload, with_loader_criteria


+from src.db.models.app_user import AppUser


 class OrgUnitRepository:
@ -42,7 +43,12 @@ class OrgUnitRepository:
        query = query.where(*where)
        if load_users:
            query = query.options(
-                joinedload(OrgUnit.users)
+                joinedload(OrgUnit.users),
+                with_loader_criteria(
+                    AppUser,
+                    AppUser.is_active.is_(True),
+                    include_aliases=True,
+                ),
            )
        
        query = query.order_by(OrgUnit.id)
@ -75,7 +81,12 @@ class OrgUnitRepository:
        query = select(OrgUnit).where(OrgUnit.id == org_unit_id)
        if load_users:
            query = query.options(
-                joinedload(OrgUnit.users)
+                joinedload(OrgUnit.users),
+                with_loader_criteria(
+                    AppUser,
+                    AppUser.is_active.is_(True),
+                    include_aliases=True,
+                ),
            )

        return (await self.db.execute(query)).scalars().first()
--- a/api/src/repository/user_repository.py
+++ b/api/src/repository/user_repository.py
@ -111,6 +111,8 @@ class UserRepository:
    async def logical_delete(self, user_id: int) -> bool:
        query = update(AppUser).where(AppUser.id == user_id).values(is_active=False)
        result = await self.db.execute(query)
+        if result.rowcount > 0:
+            await self.db.execute(delete(UserOrg).where(UserOrg.user_id == user_id))
        await self.db.commit()
        return result.rowcount > 0

--- a/web/src/components/RealtimeTable/constants/FORM_2/CAP.js
+++ b/web/src/components/RealtimeTable/constants/FORM_2/CAP.js
--- a/web/src/components/RealtimeTable/constants/FORM_2/OPER.js
+++ b/web/src/components/RealtimeTable/constants/FORM_2/OPER.js