diff --git a/api/alembic/versions/sql/0033_form2_old_sort.sql b/api/alembic/versions/sql/0033_form2_old_sort.sql
index 71ac2e1..438f615 100644
--- a/api/alembic/versions/sql/0033_form2_old_sort.sql
+++ b/api/alembic/versions/sql/0033_form2_old_sort.sql
@@ -3121,3 +3121,1202 @@ BEGIN
 END;
 $function$ 
 LANGUAGE plpgsql VOLATILE;
+
+CREATE OR REPLACE FUNCTION v3.v_form4_sheet_sections(p_form_id integer, p_sheet character varying, 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_justification character varying, col_internal_order character varying, col_vsp_id integer, col_vsp_address character varying, col_plan_q1 numeric, col_plan_q2 numeric, col_plan_q3 numeric, col_plan_q4 numeric, col_plan_year numeric, col_plan_comment character varying, col_seq_dfip_q1 numeric, col_seq_dfip_q2 numeric, col_seq_dfip_q3 numeric, col_seq_dfip_q4 numeric, col_seq_dfip_year numeric, col_seq_dfip_just character varying, col_appr_q1 numeric, col_appr_q2 numeric, col_appr_q3 numeric, col_appr_q4 numeric, col_appr_year numeric, col_cs_amount numeric, col_cs_reference character varying, col_cs_counterparty character varying, col_cs_deadline character varying, col_cs_comment character varying, col_cs_future_y1 numeric, col_cs_future_y2 numeric, col_cs_other_ssp numeric, col_cs_centralized_flag character varying, col_al_contract_ref character varying, col_al_purpose character varying, col_rsv_q1 numeric, col_rsv_q2 numeric, col_rsv_q3 numeric, col_rsv_q4 numeric, col_rsv_year numeric, col_rsv_just character varying, col_col_amount numeric, col_col_protocol character varying, col_col_note character varying, col_ckk_ceiling numeric, col_ckk_q1 numeric, col_ckk_q2 numeric, col_ckk_q3 numeric, col_ckk_q4 numeric, col_ckk_rf_schedule character varying, col_ckk_delivery_deadline character varying, col_ckk_procurement_plan character varying, col_ckk_procurement_method character varying, col_ckk_comment character varying, col_cd_counterparty character varying, col_cd_reference character varying, col_cd_addenda character varying, col_cd_date date, col_cd_subject character varying, col_cd_currency character varying, col_cd_ceiling numeric, col_cd_q1 numeric, col_cd_q2 numeric, col_cd_q3 numeric, col_cd_q4 numeric, col_cd_rf_schedule character varying, col_cd_vat_rate character varying, col_cd_exchange_rate numeric, col_cd_amount_foreign numeric, col_cd_deadline character varying, col_cd_scheme character varying, col_cd_act character varying, col_cd_comment character varying, col_book_q1 numeric, col_book_q2 numeric, col_book_q3 numeric, col_book_q4 numeric, col_book_next_q1 numeric, col_book_next_q2 numeric, col_book_next_q3 numeric, col_book_next_q4 numeric, col_q1_adj_current numeric, col_q1_adj_ssp numeric, col_q1_adj_rf numeric, col_q1_adj_reserve numeric, col_q1_adj_comment character varying, col_q1_corrected_plan numeric, col_q1_pay_date date, col_q1_pay_amount numeric, col_q1_pay_ho numeric, col_q1_pay_rf numeric, col_q1_pay_comment character varying, col_q1_pay_act character varying, col_q1_booking numeric, col_q1_actual_m1 numeric, col_q1_actual_m2 numeric, col_q1_actual_m3 numeric, col_q1_actual_quarter numeric, col_q1_residual_after_booking numeric, col_q1_residual_after_actual numeric, col_q1_transfer_q2 numeric, col_q1_transfer_q2_delay_acts numeric, col_q1_transfer_q2_delay_procurement numeric, col_q1_transfer_q2_economy_rf numeric, col_q1_transfer_next_comment character varying, col_q1_transfer_q3 numeric, col_q1_transfer_q4 numeric, col_q1_transfer_far_comment character varying, col_q1_transfer_econ numeric, col_q1_total numeric, col_q2_target_change numeric, col_q2_base_correction numeric, col_q2_base_correction_comment character varying, col_q2_revision_inc numeric, col_q2_revision_seq numeric, col_q2_revision_comment character varying, col_q2_new_plan numeric, col_q2_adj_current numeric, col_q2_adj_ssp numeric, col_q2_adj_rf numeric, col_q2_adj_reserve numeric, col_q2_adj_comment character varying, col_q2_corrected_plan numeric, col_q2_pay_date date, col_q2_pay_amount numeric, col_q2_pay_ho numeric, col_q2_pay_rf numeric, col_q2_pay_comment character varying, col_q2_pay_act character varying, col_q2_booking numeric, col_q2_actual_m1 numeric, col_q2_actual_m2 numeric, col_q2_actual_m3 numeric, col_q2_actual_quarter numeric, col_q2_residual_after_booking numeric, col_q2_residual_after_actual numeric, col_q2_transfer_q3 numeric, col_q2_transfer_q3_delay_acts numeric, col_q2_transfer_q3_delay_procurement numeric, col_q2_transfer_q3_economy_rf numeric, col_q2_transfer_next_comment character varying, col_q2_transfer_q4 numeric, col_q2_transfer_far_comment character varying, col_q2_transfer_econ numeric, col_q2_total numeric, col_q3_target_change numeric, col_q3_base_correction numeric, col_q3_base_correction_comment character varying, col_q3_revision_inc numeric, col_q3_revision_seq numeric, col_q3_revision_comment character varying, col_q3_new_plan numeric, col_q3_adj_current numeric, col_q3_adj_ssp numeric, col_q3_adj_rf numeric, col_q3_adj_reserve numeric, col_q3_adj_comment character varying, col_q3_corrected_plan numeric, col_q3_pay_date date, col_q3_pay_amount numeric, col_q3_pay_ho numeric, col_q3_pay_rf numeric, col_q3_pay_comment character varying, col_q3_pay_act character varying, col_q3_booking numeric, col_q3_actual_m1 numeric, col_q3_actual_m2 numeric, col_q3_actual_m3 numeric, col_q3_actual_quarter numeric, col_q3_residual_after_booking numeric, col_q3_residual_after_actual numeric, col_q3_transfer_q4 numeric, col_q3_transfer_q4_delay_acts numeric, col_q3_transfer_q4_delay_procurement numeric, col_q3_transfer_q4_economy_rf numeric, col_q3_transfer_next_comment character varying, col_q3_transfer_econ numeric, col_q3_total numeric, col_q4_target_change numeric, col_q4_base_correction numeric, col_q4_base_correction_comment character varying, col_q4_revision_inc numeric, col_q4_revision_seq numeric, col_q4_revision_comment character varying, col_q4_new_plan numeric, col_q4_adj_current numeric, col_q4_adj_ssp numeric, col_q4_adj_rf numeric, col_q4_adj_reserve numeric, col_q4_adj_comment character varying, col_q4_corrected_plan numeric, col_q4_pay_date date, col_q4_pay_amount numeric, col_q4_pay_ho numeric, col_q4_pay_rf numeric, col_q4_pay_comment character varying, col_q4_pay_act character varying, col_q4_booking numeric, col_q4_actual_m1 numeric, col_q4_actual_m2 numeric, col_q4_actual_m3 numeric, col_q4_actual_spod numeric, col_q4_actual_quarter numeric, col_q4_residual_after_booking numeric, col_q4_residual_after_actual numeric, col_q4_transfer_econ numeric, col_q4_total numeric, col_fact_year numeric, _sort_path integer[])
+ LANGUAGE plpgsql
+ STABLE
+AS $function$
+#variable_conflict use_column
+DECLARE
+  s_plan BOOL; s_seq_d BOOL; s_appr BOOL;
+  s_cd BOOL; s_book BOOL;
+  s_q1 BOOL; s_q2 BOOL; s_q3 BOOL; s_q4 BOOL; s_tot BOOL;
+  s_cs BOOL; s_al BOOL; s_rsv BOOL; s_col BOOL; s_ckk BOOL;
+  s_need_ap BOOL;  -- plan/seq/reserve нужны для approved + cp1..cp4
+BEGIN
+  s_plan  := p_sections IS NULL OR 'plan'             = ANY(p_sections);
+  s_seq_d := p_sections IS NULL OR 'seq_dfip'         = ANY(p_sections);
+  s_appr  := p_sections IS NULL OR 'approved'         = ANY(p_sections);
+  s_cd    := p_sections IS NULL OR 'contract'         = ANY(p_sections);
+  s_book  := p_sections IS NULL OR 'booking'          = ANY(p_sections);
+  s_q1    := p_sections IS NULL OR 'q1'               = ANY(p_sections);
+  s_q2    := p_sections IS NULL OR 'q2'               = ANY(p_sections);
+  s_q3    := p_sections IS NULL OR 'q3'               = ANY(p_sections);
+  s_q4    := p_sections IS NULL OR 'q4'               = ANY(p_sections);
+  s_tot   := p_sections IS NULL OR 'totals'           = ANY(p_sections);
+  s_cs    := p_sections IS NULL OR 'contract_summary' = ANY(p_sections);
+  s_al    := p_sections IS NULL OR 'allocation'       = ANY(p_sections);
+  s_rsv   := p_sections IS NULL OR 'reserve'          = ANY(p_sections);
+  s_col   := p_sections IS NULL OR 'collegial'        = ANY(p_sections);
+  s_ckk   := p_sections IS NULL OR 'ckk'              = ANY(p_sections);
+  s_need_ap := s_plan OR s_appr OR s_q1 OR s_q2 OR s_q3 OR s_q4;
+
+  RETURN QUERY
+  WITH
+    tw AS (
+      SELECT t.id, t.section_code, t.item_id, t.num_group_id, t.name,
+             t.depth, t.path, t.parent_id, t.parent_item_id, t.desc_ids,
+             p.parent_item_id AS grandparent_item_id
+      FROM v3.mv_expense_item_tree t
+      LEFT JOIN v3.mv_expense_item_tree p ON p.id = t.parent_id
+      JOIN v3.expense_item_form_type eft ON eft.expense_item_id = t.id
+      JOIN v3.budget_form bf ON bf.id = p_form_id AND bf.form_type_code = eft.form_type_code
+      WHERE t.sheet = p_sheet
+    ),
+    page AS (
+      SELECT bl.id AS lid, bl.expense_item_id AS eid, bl.name AS bname, bl.vsp_id
+      FROM v3.budget_line bl
+      JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+      WHERE bl.budget_form_id = p_form_id AND ei.sheet = p_sheet
+    ),
+    jp   AS (SELECT p.* FROM v3.plan p JOIN page pg ON p.line_id = pg.lid WHERE s_need_ap),
+    jsd  AS (SELECT s.* FROM v3.sequestration s JOIN page pg ON s.line_id = pg.lid WHERE s_need_ap AND s.actor='DFIP'),
+    jr   AS (SELECT r.* FROM v3.reserve r JOIN page pg ON r.line_id = pg.lid WHERE s_need_ap),
+    jcd  AS (SELECT c.* FROM v3.contract_detail c JOIN page pg ON c.line_id = pg.lid WHERE s_cd),
+    jck  AS (SELECT c.* FROM v3.ckk c JOIN page pg ON c.line_id = pg.lid WHERE s_book OR s_ckk),
+    jcs  AS (SELECT c.* FROM v3.contract_summary c JOIN page pg ON c.line_id = pg.lid WHERE s_cs),
+    jal  AS (SELECT a.* FROM v3.allocation a JOIN page pg ON a.line_id = pg.lid WHERE s_al),
+    jcol AS (SELECT c.* FROM v3.collegial_approval c JOIN page pg ON c.line_id = pg.lid WHERE s_col),
+    jq1  AS (SELECT q.* FROM v3.budget_line_quarter q JOIN page pg ON q.line_id = pg.lid WHERE s_q1 AND q.quarter=1),
+    jq2  AS (SELECT q.* FROM v3.budget_line_quarter q JOIN page pg ON q.line_id = pg.lid WHERE s_q2 AND q.quarter=2),
+    jq3  AS (SELECT q.* FROM v3.budget_line_quarter q JOIN page pg ON q.line_id = pg.lid WHERE s_q3 AND q.quarter=3),
+    jq4  AS (SELECT q.* FROM v3.budget_line_quarter q JOIN page pg ON q.line_id = pg.lid WHERE (s_q4 OR s_tot) AND q.quarter=4),
+
+    input_base AS (
+      SELECT
+        pg.lid, pg.eid, pg.bname, pg.vsp_id,
+        v.address AS vsp_addr,
+        bl_just.justification AS just, bl_just.internal_order AS io,
+        CASE
+          WHEN t.depth < 3 THEN t.item_id
+          WHEN t.depth = 3 THEN t.parent_item_id
+          WHEN t.depth = 4 THEN t.grandparent_item_id
+        END AS sc,
+        t.item_id AS ic, t.num_group_id AS ng, t.name AS ename, t.path AS tree_path,
+        COALESCE(p.plan_q1,0) AS pq1, COALESCE(p.plan_q2,0) AS pq2,
+        COALESCE(p.plan_q3,0) AS pq3, COALESCE(p.plan_q4,0) AS pq4,
+        p.comment AS pcmt,
+        COALESCE(sd.adj_q1,0) AS dq1, COALESCE(sd.adj_q2,0) AS dq2,
+        COALESCE(sd.adj_q3,0) AS dq3, COALESCE(sd.adj_q4,0) AS dq4,
+        sd.justification AS djust,
+        COALESCE(r.amount_q1,0) AS rq1, COALESCE(r.amount_q2,0) AS rq2,
+        COALESCE(r.amount_q3,0) AS rq3, COALESCE(r.amount_q4,0) AS rq4,
+        r.justification AS rjust,
+        cd.counterparty AS cd_cp, cd.reference AS cd_ref, cd.addenda AS cd_add,
+        cd.contract_date AS cd_dt, cd.subject AS cd_subj, cd.currency AS cd_cur,
+        cd.ceiling_amount AS cd_ceil,
+        cd.expenses_q1 AS cd_q1, cd.expenses_q2 AS cd_q2, cd.expenses_q3 AS cd_q3, cd.expenses_q4 AS cd_q4,
+        cd.rf_schedule AS cd_rfsch,
+        cd.vat_rate AS cd_vat, cd.exchange_rate AS cd_xr, cd.amount_foreign AS cd_af,
+        cd.deadline AS cd_dl, cd.payment_scheme AS cd_sch,
+        cd.act AS cd_act, cd.comment AS cd_cmt,
+        ck.expenses_q1 AS bk1, ck.expenses_q2 AS bk2, ck.expenses_q3 AS bk3, ck.expenses_q4 AS bk4,
+        ck.expenses_next_year_q1 AS bn1, ck.expenses_next_year_q2 AS bn2,
+        ck.expenses_next_year_q3 AS bn3, ck.expenses_next_year_q4 AS bn4,
+        ck.ceiling_amount AS ck_ceil, ck.rf_schedule AS ck_rfsch,
+        ck.delivery_deadline AS ck_dd, ck.procurement_plan AS ck_pp,
+        ck.procurement_method AS ck_pm, ck.comment AS ck_cmt,
+        cs.total_amount AS cs_amt, cs.reference AS cs_ref, cs.counterparty AS cs_cp,
+        cs.deadline AS cs_dl, cs.comment AS cs_cmt,
+        cs.future_payments_y1 AS cs_y1, cs.future_payments_y2 AS cs_y2,
+        cs.other_ssp_amount AS cs_oss, cs.centralized_flag AS cs_cflag,
+        al.contract_ref AS al_ref, al.allocation_purpose AS al_purp,
+        col.approved_amount AS col_amt, col.protocol_reference AS col_pr, col.note AS col_note,
+        q1.adj_current AS q1_ac, q1.adj_ssp AS q1_as, q1.adj_rf AS q1_arf, q1.adj_reserve AS q1_arv, q1.adj_comment AS q1_acmt,
+        q1.payment_date AS q1_pd, q1.payment_amount AS q1_pa,
+        q1.payment_amount_ho AS q1_pho, q1.payment_amount_rf AS q1_prf, q1.payment_comment AS q1_pcmt,
+        q1.payment_act AS q1_pact, 
+        COALESCE(
+			q1.booking_amount, 
+			CASE 
+				WHEN p_sheet = 'AHR' THEN ck.expenses_q1
+				WHEN ck.expenses_q1 > 0 THEN ck.expenses_q1
+				ELSE cd.expenses_q1
+			END
+			
+		) AS q1_book,
+        q1.actual_m1 AS q1_m1, q1.actual_m2 AS q1_m2, q1.actual_m3 AS q1_m3,
+        q1.transfer_to_q2 AS q1_tq2, q1.transfer_to_q3 AS q1_tq3, q1.transfer_to_q4 AS q1_tq4,
+        q1.transfer_to_economy AS q1_te,
+        q1.transfer_delay_acts AS q1_tda, q1.transfer_delay_procurement AS q1_tdp,
+        q1.transfer_economy_rf AS q1_terf,
+        q1.transfer_next_comment AS q1_tnc, q1.transfer_far_comment AS q1_tfc,
+        q2.target_change AS q2_tc, q2.base_plan_correction AS q2_bc, q2.base_plan_correction_comment AS q2_bcc,
+        q2.plan_revision_increase AS q2_rinc, q2.plan_revision_sequester AS q2_rseq,
+        q2.plan_revision_comment AS q2_rcmt,
+        q2.adj_current AS q2_ac, q2.adj_ssp AS q2_as, q2.adj_rf AS q2_arf, q2.adj_reserve AS q2_arv,
+        q2.adj_comment AS q2_acmt,
+        q2.payment_date AS q2_pd, q2.payment_amount AS q2_pa,
+        q2.payment_amount_ho AS q2_pho, q2.payment_amount_rf AS q2_prf,
+        q2.payment_comment AS q2_pcmt, q2.payment_act AS q2_pact,
+        COALESCE(
+			q2.booking_amount, 
+			CASE 
+				WHEN p_sheet = 'AHR' THEN ck.expenses_q2
+				WHEN ck.expenses_q2 > 0 THEN ck.expenses_q2
+				ELSE cd.expenses_q2
+			END
+			
+		) AS q2_book,
+        q2.actual_m1 AS q2_m1, q2.actual_m2 AS q2_m2, q2.actual_m3 AS q2_m3,
+        q2.transfer_to_q3 AS q2_tq3, q2.transfer_to_q4 AS q2_tq4, q2.transfer_to_economy AS q2_te,
+        q2.transfer_delay_acts AS q2_tda, q2.transfer_delay_procurement AS q2_tdp,
+        q2.transfer_economy_rf AS q2_terf,
+        q2.transfer_next_comment AS q2_tnc, q2.transfer_far_comment AS q2_tfc,
+        q3.target_change AS q3_tc, q3.base_plan_correction AS q3_bc,
+        q3.base_plan_correction_comment AS q3_bcc,
+        q3.plan_revision_increase AS q3_rinc, q3.plan_revision_sequester AS q3_rseq,
+        q3.plan_revision_comment AS q3_rcmt,
+        q3.adj_current AS q3_ac, q3.adj_ssp AS q3_as, q3.adj_rf AS q3_arf, q3.adj_reserve AS q3_arv,
+        q3.adj_comment AS q3_acmt,
+        q3.payment_date AS q3_pd, q3.payment_amount AS q3_pa,
+        q3.payment_amount_ho AS q3_pho, q3.payment_amount_rf AS q3_prf,
+        q3.payment_comment AS q3_pcmt, q3.payment_act AS q3_pact,
+        COALESCE(
+			q3.booking_amount, 
+			CASE 
+				WHEN p_sheet = 'AHR' THEN ck.expenses_q3
+				WHEN ck.expenses_q3 > 0 THEN ck.expenses_q3
+				ELSE cd.expenses_q3
+			END
+			
+		) AS q3_book,
+        q3.actual_m1 AS q3_m1, q3.actual_m2 AS q3_m2, q3.actual_m3 AS q3_m3,
+        q3.transfer_to_q4 AS q3_tq4, q3.transfer_to_economy AS q3_te,
+        q3.transfer_delay_acts AS q3_tda, q3.transfer_delay_procurement AS q3_tdp,
+        q3.transfer_economy_rf AS q3_terf, q3.transfer_next_comment AS q3_tnc,
+        q4.target_change AS q4_tc, q4.base_plan_correction AS q4_bc,
+        q4.base_plan_correction_comment AS q4_bcc,
+        q4.plan_revision_increase AS q4_rinc, q4.plan_revision_sequester AS q4_rseq,
+        q4.plan_revision_comment AS q4_rcmt,
+        q4.adj_current AS q4_ac, q4.adj_ssp AS q4_as, q4.adj_rf AS q4_arf, q4.adj_reserve AS q4_arv,
+        q4.adj_comment AS q4_acmt,
+        q4.payment_date AS q4_pd, q4.payment_amount AS q4_pa,
+        q4.payment_amount_ho AS q4_pho, q4.payment_amount_rf AS q4_prf,
+        q4.payment_comment AS q4_pcmt, q4.payment_act AS q4_pact,
+        COALESCE(
+			q4.booking_amount, 
+			CASE 
+				WHEN p_sheet = 'AHR' THEN ck.expenses_q4
+				WHEN ck.expenses_q4 > 0 THEN ck.expenses_q4
+				ELSE cd.expenses_q4
+			END
+			
+		) AS q4_book,
+        q4.actual_m1 AS q4_m1, q4.actual_m2 AS q4_m2, q4.actual_m3 AS q4_m3, q4.actual_spod AS q4_spod,
+        q4.transfer_to_economy AS q4_te,
+        COALESCE(p.plan_q1,0)+COALESCE(sd.adj_q1,0)+COALESCE(r.amount_q1,0) AS ap1,
+        COALESCE(p.plan_q2,0)+COALESCE(sd.adj_q2,0)+COALESCE(r.amount_q2,0) AS ap2,
+        COALESCE(p.plan_q3,0)+COALESCE(sd.adj_q3,0)+COALESCE(r.amount_q3,0) AS ap3,
+        COALESCE(p.plan_q4,0)+COALESCE(sd.adj_q4,0)+COALESCE(r.amount_q4,0) AS ap4
+      FROM page pg
+      JOIN tw t ON t.id = pg.eid
+      LEFT JOIN v3.vsp v ON v.id = pg.vsp_id
+      LEFT JOIN v3.budget_line bl_just ON bl_just.id = pg.lid
+      LEFT JOIN jp p   ON p.line_id  = pg.lid
+      LEFT JOIN jsd sd ON sd.line_id = pg.lid
+      LEFT JOIN jr r   ON r.line_id  = pg.lid
+      LEFT JOIN jcd cd ON cd.line_id = pg.lid
+      LEFT JOIN jck ck ON ck.line_id = pg.lid
+      LEFT JOIN jcs cs ON cs.line_id = pg.lid
+      LEFT JOIN jal al ON al.line_id = pg.lid
+      LEFT JOIN jcol col ON col.line_id = pg.lid
+      LEFT JOIN jq1 q1 ON q1.line_id = pg.lid
+      LEFT JOIN jq2 q2 ON q2.line_id = pg.lid
+      LEFT JOIN jq3 q3 ON q3.line_id = pg.lid
+      LEFT JOIN jq4 q4 ON q4.line_id = pg.lid
+    ),
+    enriched AS (
+      SELECT b.*,
+        b.ap1 + COALESCE(b.q1_ac,0)+COALESCE(b.q1_as,0)+COALESCE(b.q1_arf,0)+COALESCE(b.q1_arv,0)
+              - COALESCE(b.q1_tq2,0) AS cp1,
+        COALESCE(b.q1_m1,0)+COALESCE(b.q1_m2,0)+COALESCE(b.q1_m3,0) AS aq1,
+        b.ap2 + COALESCE(b.q1_tq2,0) + COALESCE(b.q2_rinc,0)+COALESCE(b.q2_rseq,0) + COALESCE(b.q2_bc,0)+COALESCE(b.q2_tc,0) AS np2,
+        COALESCE(b.q2_m1,0)+COALESCE(b.q2_m2,0)+COALESCE(b.q2_m3,0) AS aq2,
+        b.ap3 + COALESCE(b.q1_tq3,0)+COALESCE(b.q2_tq3,0) + COALESCE(b.q3_rinc,0)+COALESCE(b.q3_rseq,0) + COALESCE(b.q3_bc,0)+COALESCE(b.q3_tc,0) AS np3,
+        COALESCE(b.q3_m1,0)+COALESCE(b.q3_m2,0)+COALESCE(b.q3_m3,0) AS aq3,
+        b.ap4 + COALESCE(b.q1_tq4,0)+COALESCE(b.q2_tq4,0)+COALESCE(b.q3_tq4,0) + COALESCE(b.q4_rinc,0)+COALESCE(b.q4_rseq,0) + COALESCE(b.q4_bc,0)+COALESCE(b.q4_tc,0) AS np4,
+        COALESCE(b.q4_m1,0)+COALESCE(b.q4_m2,0)+COALESCE(b.q4_m3,0)+COALESCE(b.q4_spod,0) AS aq4
+      FROM input_base b
+    ),
+    final_input AS (
+      SELECT e.*,
+        e.np2 + COALESCE(e.q2_ac,0)+COALESCE(e.q2_as,0)+COALESCE(e.q2_arf,0)+COALESCE(e.q2_arv,0)
+              - COALESCE(e.q2_tq3,0) AS cp2,
+        e.np3 + COALESCE(e.q3_ac,0)+COALESCE(e.q3_as,0)+COALESCE(e.q3_arf,0)+COALESCE(e.q3_arv,0)
+              - COALESCE(e.q3_tq4,0) AS cp3,
+        e.np4 + COALESCE(e.q4_ac,0)+COALESCE(e.q4_as,0)+COALESCE(e.q4_arf,0)+COALESCE(e.q4_arv,0) AS cp4
+      FROM enriched e
+    ),
+
+    agg AS (
+      SELECT bl.expense_item_id AS eid,
+        SUM(p.plan_q1) AS sp1, SUM(p.plan_q2) AS sp2, SUM(p.plan_q3) AS sp3, SUM(p.plan_q4) AS sp4,
+        SUM(sd.adj_q1) AS sd1, SUM(sd.adj_q2) AS sd2, SUM(sd.adj_q3) AS sd3, SUM(sd.adj_q4) AS sd4,
+        SUM(r.amount_q1) AS sr1, SUM(r.amount_q2) AS sr2, SUM(r.amount_q3) AS sr3, SUM(r.amount_q4) AS sr4,
+        SUM(ck.expenses_q1) AS bk1, SUM(ck.expenses_q2) AS bk2, SUM(ck.expenses_q3) AS bk3, SUM(ck.expenses_q4) AS bk4,
+        SUM(cd.expenses_q1) AS bkc1, SUM(cd.expenses_q2) AS bkc2, SUM(cd.expenses_q3) AS bkc3, SUM(cd.expenses_q4) AS bkc4,
+        SUM(ck.expenses_next_year_q1) AS bn1, SUM(ck.expenses_next_year_q2) AS bn2,
+        SUM(ck.expenses_next_year_q3) AS bn3, SUM(ck.expenses_next_year_q4) AS bn4
+      FROM v3.budget_line bl
+      JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+      LEFT JOIN v3.plan p ON p.line_id = bl.id AND s_need_ap
+      LEFT JOIN v3.sequestration sd ON sd.line_id = bl.id AND sd.actor='DFIP' AND s_need_ap
+      LEFT JOIN v3.reserve r ON r.line_id = bl.id AND s_need_ap
+      LEFT JOIN v3.ckk ck ON ck.line_id = bl.id AND s_book
+      LEFT JOIN v3.contract_detail cd ON cd.line_id = bl.id AND s_cd
+      WHERE bl.budget_form_id = p_form_id AND ei.sheet = p_sheet
+        AND (s_need_ap OR s_book OR s_cd)
+      GROUP BY bl.expense_item_id
+    ),
+    aq_q AS (
+      SELECT bl.expense_item_id AS eid, qrtrs.qrtr as quarter,
+        SUM(q.adj_current) AS ac, SUM(q.adj_ssp) AS as_v, SUM(q.adj_rf) AS arf, SUM(q.adj_reserve) AS arv,
+        SUM(q.payment_amount) AS pa,
+        SUM(q.payment_amount_ho) AS pho, SUM(q.payment_amount_rf) AS prf,
+        SUM(
+			COALESCE(
+				q.booking_amount, 
+				CASE 
+			        WHEN qrtrs.qrtr = 1 
+					THEN CASE 
+							WHEN p_sheet = 'AHR' THEN ck.expenses_q1
+							WHEN ck.expenses_q1 > 0 THEN ck.expenses_q1
+							ELSE cd.expenses_q1
+						END
+			        WHEN qrtrs.qrtr = 2 THEN CASE 
+							WHEN p_sheet = 'AHR' THEN ck.expenses_q2
+							WHEN ck.expenses_q2 > 0 THEN ck.expenses_q2
+							ELSE cd.expenses_q2
+						END
+			        WHEN qrtrs.qrtr = 3 THEN CASE 
+							WHEN p_sheet = 'AHR' THEN ck.expenses_q3
+							WHEN ck.expenses_q3 > 0 THEN ck.expenses_q3
+							ELSE cd.expenses_q3
+						END
+			        WHEN qrtrs.qrtr = 4 THEN CASE 
+							WHEN p_sheet = 'AHR' THEN ck.expenses_q4
+							WHEN ck.expenses_q4 > 0 THEN ck.expenses_q4
+							ELSE cd.expenses_q4
+						END
+			    END
+			
+		)) AS book,
+        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.transfer_to_q2) AS tq2, SUM(q.transfer_to_q3) AS tq3, SUM(q.transfer_to_q4) AS tq4,
+        SUM(q.transfer_to_economy) AS te,
+        SUM(COALESCE(q.plan_revision_increase,0)
+          + COALESCE(q.plan_revision_sequester,0)
+          + COALESCE(q.target_change,0)
+          + COALESCE(q.base_plan_correction,0)) AS rev
+      FROM v3.budget_line bl
+	  CROSS JOIN (VALUES (1), (2), (3), (4)) AS qrtrs(qrtr)
+      JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+      JOIN v3.budget_line_quarter q ON q.line_id = bl.id AND q.quarter = qrtrs.qrtr
+	  LEFT JOIN v3.ckk ck ON bl.id = ck.line_id
+	  LEFT JOIN v3.contract_detail cd ON bl.id = cd.line_id
+      WHERE bl.budget_form_id = p_form_id AND ei.sheet = p_sheet
+      GROUP BY bl.expense_item_id, qrtrs.qrtr
+    ),
+    tw_agg AS (
+      SELECT tw.id,
+        SUM(a.sp1) AS sp1, SUM(a.sp2) AS sp2, SUM(a.sp3) AS sp3, SUM(a.sp4) AS sp4,
+        SUM(a.sd1) AS sd1, SUM(a.sd2) AS sd2, SUM(a.sd3) AS sd3, SUM(a.sd4) AS sd4,
+        SUM(a.sr1) AS sr1, SUM(a.sr2) AS sr2, SUM(a.sr3) AS sr3, SUM(a.sr4) AS sr4,
+        SUM(a.bk1) AS bk1, SUM(a.bk2) AS bk2, SUM(a.bk3) AS bk3, SUM(a.bk4) AS bk4,
+        SUM(a.bkc1) AS bkc1, SUM(a.bkc2) AS bkc2, SUM(a.bkc3) AS bkc3, SUM(a.bkc4) AS bkc4,
+        SUM(a.bn1) AS bn1, SUM(a.bn2) AS bn2, SUM(a.bn3) AS bn3, SUM(a.bn4) AS bn4
+      FROM tw LEFT JOIN agg a ON a.eid = ANY(tw.desc_ids)
+      GROUP BY tw.id
+    ),
+    tw_aq1 AS (
+      SELECT tw.id, SUM(b.ac) AS ac, SUM(b.as_v) AS as_v, SUM(b.arf) AS arf, SUM(b.arv) AS arv,
+        SUM(b.pa) AS pa, SUM(b.book) AS book,
+        SUM(b.m1) AS m1, SUM(b.m2) AS m2, SUM(b.m3) AS m3,
+        SUM(b.tq2) AS tq2, SUM(b.tq3) AS tq3, SUM(b.tq4) AS tq4, SUM(b.te) AS te
+      FROM tw LEFT JOIN aq_q b ON b.eid = ANY(tw.desc_ids) AND b.quarter=1 GROUP BY tw.id
+    ),
+    tw_aq2 AS (
+      SELECT tw.id, SUM(b.ac) AS ac, SUM(b.as_v) AS as_v, SUM(b.arf) AS arf, SUM(b.arv) AS arv,
+        SUM(b.pa) AS pa, SUM(b.book) AS book,
+        SUM(b.m1) AS m1, SUM(b.m2) AS m2, SUM(b.m3) AS m3,
+        SUM(b.tq3) AS tq3, SUM(b.tq4) AS tq4, SUM(b.te) AS te, SUM(b.rev) AS rev
+      FROM tw LEFT JOIN aq_q b ON b.eid = ANY(tw.desc_ids) AND b.quarter=2 GROUP BY tw.id
+    ),
+    tw_aq3 AS (
+      SELECT tw.id, SUM(b.ac) AS ac, SUM(b.as_v) AS as_v, SUM(b.arf) AS arf, SUM(b.arv) AS arv,
+        SUM(b.pa) AS pa, SUM(b.book) AS book,
+        SUM(b.m1) AS m1, SUM(b.m2) AS m2, SUM(b.m3) AS m3,
+        SUM(b.tq4) AS tq4, SUM(b.te) AS te, SUM(b.rev) AS rev
+      FROM tw LEFT JOIN aq_q b ON b.eid = ANY(tw.desc_ids) AND b.quarter=3 GROUP BY tw.id
+    ),
+    tw_aq4 AS (
+      SELECT tw.id, SUM(b.ac) AS ac, SUM(b.as_v) AS as_v, SUM(b.arf) AS arf, SUM(b.arv) AS arv,
+        SUM(b.pa) AS pa, SUM(b.book) AS book,
+        SUM(b.m1) AS m1, SUM(b.m2) AS m2, SUM(b.m3) AS m3, SUM(b.spod) AS spod,
+        SUM(b.te) AS te, SUM(b.rev) AS rev
+      FROM tw LEFT JOIN aq_q b ON b.eid = ANY(tw.desc_ids) AND b.quarter=4 GROUP BY tw.id
+    )
+
+  SELECT * FROM (
+    SELECT
+      'INPUT'::VARCHAR, array_length(f.tree_path, 1)::INT, f.lid::INT,
+      f.sc, f.ic, f.ng, COALESCE(f.bname, f.ename),
+      f.just, f.io, f.vsp_id, f.vsp_addr,
+      CASE WHEN s_plan THEN f.pq1 END, CASE WHEN s_plan THEN f.pq2 END,
+      CASE WHEN s_plan THEN f.pq3 END, CASE WHEN s_plan THEN f.pq4 END,
+      CASE WHEN s_plan THEN f.pq1+f.pq2+f.pq3+f.pq4 END, CASE WHEN s_plan THEN f.pcmt END,
+      CASE WHEN s_seq_d THEN f.dq1 END, CASE WHEN s_seq_d THEN f.dq2 END,
+      CASE WHEN s_seq_d THEN f.dq3 END, CASE WHEN s_seq_d THEN f.dq4 END,
+      CASE WHEN s_seq_d THEN f.dq1+f.dq2+f.dq3+f.dq4 END, CASE WHEN s_seq_d THEN f.djust END,
+      CASE WHEN s_appr THEN f.ap1 END, CASE WHEN s_appr THEN f.ap2 END,
+      CASE WHEN s_appr THEN f.ap3 END, CASE WHEN s_appr THEN f.ap4 END,
+      CASE WHEN s_appr THEN f.ap1+f.ap2+f.ap3+f.ap4 END,
+      CASE WHEN s_cs THEN f.cs_amt END, CASE WHEN s_cs THEN f.cs_ref END,
+      CASE WHEN s_cs THEN f.cs_cp END, CASE WHEN s_cs THEN f.cs_dl END,
+      CASE WHEN s_cs THEN f.cs_cmt END,
+      CASE WHEN s_cs THEN f.cs_y1 END, CASE WHEN s_cs THEN f.cs_y2 END,
+      CASE WHEN s_cs THEN f.cs_oss END, CASE WHEN s_cs THEN f.cs_cflag END,
+      CASE WHEN s_al THEN f.al_ref END, CASE WHEN s_al THEN f.al_purp END,
+      CASE WHEN s_rsv THEN f.rq1 END, CASE WHEN s_rsv THEN f.rq2 END,
+      CASE WHEN s_rsv THEN f.rq3 END, CASE WHEN s_rsv THEN f.rq4 END,
+      CASE WHEN s_rsv THEN f.rq1+f.rq2+f.rq3+f.rq4 END, CASE WHEN s_rsv THEN f.rjust END,
+      CASE WHEN s_col THEN f.col_amt END, CASE WHEN s_col THEN f.col_pr END,
+      CASE WHEN s_col THEN f.col_note END,
+      CASE WHEN s_ckk THEN f.ck_ceil END,
+      CASE WHEN s_ckk THEN f.bk1 END, CASE WHEN s_ckk THEN f.bk2 END,
+      CASE WHEN s_ckk THEN f.bk3 END, CASE WHEN s_ckk THEN f.bk4 END,
+      CASE WHEN s_ckk THEN f.ck_rfsch END, CASE WHEN s_ckk THEN f.ck_dd END,
+      CASE WHEN s_ckk THEN f.ck_pp END, CASE WHEN s_ckk THEN f.ck_pm END,
+      CASE WHEN s_ckk THEN f.ck_cmt END,
+      CASE WHEN s_cd THEN f.cd_cp END, CASE WHEN s_cd THEN f.cd_ref END,
+      CASE WHEN s_cd THEN f.cd_add END,
+      CASE WHEN s_cd THEN f.cd_dt END, CASE WHEN s_cd THEN f.cd_subj END,
+      CASE WHEN s_cd THEN f.cd_cur END, CASE WHEN s_cd THEN f.cd_ceil END,
+      CASE WHEN s_cd THEN f.cd_q1 END, CASE WHEN s_cd THEN f.cd_q2 END,
+      CASE WHEN s_cd THEN f.cd_q3 END, CASE WHEN s_cd THEN f.cd_q4 END,
+      CASE WHEN s_cd THEN f.cd_rfsch END,
+      CASE WHEN s_cd THEN f.cd_vat END,
+      CASE WHEN s_cd THEN f.cd_xr END, CASE WHEN s_cd THEN f.cd_af END,
+      CASE WHEN s_cd THEN f.cd_dl END,
+      CASE WHEN s_cd THEN f.cd_sch END, CASE WHEN s_cd THEN f.cd_act END,
+      CASE WHEN s_cd THEN f.cd_cmt END,
+      CASE WHEN s_book THEN f.bk1 END, CASE WHEN s_book THEN f.bk2 END,
+      CASE WHEN s_book THEN f.bk3 END, CASE WHEN s_book THEN f.bk4 END,
+      CASE WHEN s_book THEN f.bn1 END, CASE WHEN s_book THEN f.bn2 END,
+      CASE WHEN s_book THEN f.bn3 END, CASE WHEN s_book THEN f.bn4 END,
+      CASE WHEN s_q1 THEN f.q1_ac END, CASE WHEN s_q1 THEN f.q1_as END,
+      CASE WHEN s_q1 THEN f.q1_arf END,
+      CASE WHEN s_q1 THEN f.q1_arv END,
+      CASE WHEN s_q1 THEN f.q1_acmt END, CASE WHEN s_q1 THEN f.cp1 END,
+      CASE WHEN s_q1 THEN f.q1_pd END, CASE WHEN s_q1 THEN f.q1_pa END,
+      CASE WHEN s_q1 THEN f.q1_pho END, CASE WHEN s_q1 THEN f.q1_prf END, CASE WHEN s_q1 THEN f.q1_pcmt END,
+      CASE WHEN s_q1 THEN f.q1_pact END, CASE WHEN s_q1 THEN f.q1_book END,
+      CASE WHEN s_q1 THEN f.q1_m1 END, CASE WHEN s_q1 THEN f.q1_m2 END, CASE WHEN s_q1 THEN f.q1_m3 END,
+      CASE WHEN s_q1 THEN f.aq1 END,
+      CASE WHEN s_q1 THEN f.cp1 - COALESCE(f.q1_book,0) END,    -- residual_after_booking
+      CASE WHEN s_q1 THEN f.cp1 - f.aq1 END,                    -- residual_after_actual
+      CASE WHEN s_q1 THEN f.q1_tq2 END,
+      CASE WHEN s_q1 THEN f.q1_tda END, CASE WHEN s_q1 THEN f.q1_tdp END, CASE WHEN s_q1 THEN f.q1_terf END,
+      CASE WHEN s_q1 THEN f.q1_tnc END,
+      CASE WHEN s_q1 THEN f.q1_tq3 END, CASE WHEN s_q1 THEN f.q1_tq4 END,
+      CASE WHEN s_q1 THEN f.q1_tfc END,
+      CASE WHEN s_q1 THEN f.q1_te END,
+      CASE WHEN s_q1 THEN COALESCE(f.q1_tq2,0)+COALESCE(f.q1_tq3,0)+COALESCE(f.q1_tq4,0)+COALESCE(f.q1_te,0) END,
+      CASE WHEN s_q2 THEN f.q2_tc END, CASE WHEN s_q2 THEN f.q2_bc END, CASE WHEN s_q2 THEN f.q2_bcc END,
+      CASE WHEN s_q2 THEN f.q2_rinc END, CASE WHEN s_q2 THEN f.q2_rseq END,
+      CASE WHEN s_q2 THEN f.q2_rcmt END,
+      CASE WHEN s_q2 THEN f.np2 END,
+      CASE WHEN s_q2 THEN f.q2_ac END, CASE WHEN s_q2 THEN f.q2_as END,
+      CASE WHEN s_q2 THEN f.q2_arf END,
+      CASE WHEN s_q2 THEN f.q2_arv END,
+      CASE WHEN s_q2 THEN f.q2_acmt END,
+      CASE WHEN s_q2 THEN f.cp2 END,
+      CASE WHEN s_q2 THEN f.q2_pd END, CASE WHEN s_q2 THEN f.q2_pa END,
+      CASE WHEN s_q2 THEN f.q2_pho END, CASE WHEN s_q2 THEN f.q2_prf END,
+      CASE WHEN s_q2 THEN f.q2_pcmt END, CASE WHEN s_q2 THEN f.q2_pact END,
+      CASE WHEN s_q2 THEN f.q2_book END,
+      CASE WHEN s_q2 THEN f.q2_m1 END, CASE WHEN s_q2 THEN f.q2_m2 END, CASE WHEN s_q2 THEN f.q2_m3 END,
+      CASE WHEN s_q2 THEN f.aq2 END,
+      CASE WHEN s_q2 THEN f.cp2 - COALESCE(f.q2_book,0) END,
+      CASE WHEN s_q2 THEN f.cp2 - f.aq2 END,
+      CASE WHEN s_q2 THEN f.q2_tq3 END,
+      CASE WHEN s_q2 THEN f.q2_tda END, CASE WHEN s_q2 THEN f.q2_tdp END, CASE WHEN s_q2 THEN f.q2_terf END,
+      CASE WHEN s_q2 THEN f.q2_tnc END,
+      CASE WHEN s_q2 THEN f.q2_tq4 END,
+      CASE WHEN s_q2 THEN f.q2_tfc END,
+      CASE WHEN s_q2 THEN f.q2_te END,
+      CASE WHEN s_q2 THEN COALESCE(f.q2_tq3,0)+COALESCE(f.q2_tq4,0)+COALESCE(f.q2_te,0) END,
+      CASE WHEN s_q3 THEN f.q3_tc END, CASE WHEN s_q3 THEN f.q3_bc END,
+      CASE WHEN s_q3 THEN f.q3_bcc END,
+      CASE WHEN s_q3 THEN f.q3_rinc END, CASE WHEN s_q3 THEN f.q3_rseq END,
+      CASE WHEN s_q3 THEN f.q3_rcmt END,
+      CASE WHEN s_q3 THEN f.np3 END,
+      CASE WHEN s_q3 THEN f.q3_ac END, CASE WHEN s_q3 THEN f.q3_as END,
+      CASE WHEN s_q3 THEN f.q3_arf END,
+      CASE WHEN s_q3 THEN f.q3_arv END,
+      CASE WHEN s_q3 THEN f.q3_acmt END,
+      CASE WHEN s_q3 THEN f.cp3 END,
+      CASE WHEN s_q3 THEN f.q3_pd END, CASE WHEN s_q3 THEN f.q3_pa END,
+      CASE WHEN s_q3 THEN f.q3_pho END, CASE WHEN s_q3 THEN f.q3_prf END,
+      CASE WHEN s_q3 THEN f.q3_pcmt END, CASE WHEN s_q3 THEN f.q3_pact END,
+      CASE WHEN s_q3 THEN f.q3_book END,
+      CASE WHEN s_q3 THEN f.q3_m1 END, CASE WHEN s_q3 THEN f.q3_m2 END, CASE WHEN s_q3 THEN f.q3_m3 END,
+      CASE WHEN s_q3 THEN f.aq3 END,
+      CASE WHEN s_q3 THEN f.cp3 - COALESCE(f.q3_book,0) END,
+      CASE WHEN s_q3 THEN f.cp3 - f.aq3 END,
+      CASE WHEN s_q3 THEN f.q3_tq4 END,
+      CASE WHEN s_q3 THEN f.q3_tda END, CASE WHEN s_q3 THEN f.q3_tdp END, CASE WHEN s_q3 THEN f.q3_terf END,
+      CASE WHEN s_q3 THEN f.q3_tnc END,
+      CASE WHEN s_q3 THEN f.q3_te END,
+      CASE WHEN s_q3 THEN COALESCE(f.q3_tq4,0)+COALESCE(f.q3_te,0) END,
+      CASE WHEN s_q4 THEN f.q4_tc END, CASE WHEN s_q4 THEN f.q4_bc END,
+      CASE WHEN s_q4 THEN f.q4_bcc END,
+      CASE WHEN s_q4 THEN f.q4_rinc END, CASE WHEN s_q4 THEN f.q4_rseq END,
+      CASE WHEN s_q4 THEN f.q4_rcmt END,
+      CASE WHEN s_q4 THEN f.np4 END,
+      CASE WHEN s_q4 THEN f.q4_ac END, CASE WHEN s_q4 THEN f.q4_as END,
+      CASE WHEN s_q4 THEN f.q4_arf END,
+      CASE WHEN s_q4 THEN f.q4_arv END,
+      CASE WHEN s_q4 THEN f.q4_acmt END,
+      CASE WHEN s_q4 THEN f.cp4 END,
+      CASE WHEN s_q4 THEN f.q4_pd END, CASE WHEN s_q4 THEN f.q4_pa END,
+      CASE WHEN s_q4 THEN f.q4_pho END, CASE WHEN s_q4 THEN f.q4_prf END,
+      CASE WHEN s_q4 THEN f.q4_pcmt END, CASE WHEN s_q4 THEN f.q4_pact END,
+      CASE WHEN s_q4 THEN f.q4_book END,
+      CASE WHEN s_q4 THEN f.q4_m1 END, CASE WHEN s_q4 THEN f.q4_m2 END, CASE WHEN s_q4 THEN f.q4_m3 END,
+      CASE WHEN s_q4 THEN f.q4_spod END,
+      CASE WHEN s_q4 THEN f.aq4 END,
+      CASE WHEN s_q4 THEN f.cp4 - COALESCE(f.q4_book,0) END,
+      CASE WHEN s_q4 THEN f.cp4 - f.aq4 END,
+      CASE WHEN s_q4 THEN f.q4_te END,
+      CASE WHEN s_q4 THEN COALESCE(f.q4_te,0) END,
+      CASE WHEN s_tot THEN f.aq1+f.aq2+f.aq3+f.aq4 END,        -- fact_year
+
+      f.tree_path || ARRAY[f.lid::INT] AS _sort
+    FROM final_input f
+
+    UNION ALL
+
+    SELECT
+      CASE t.depth WHEN 0 THEN 'ROOT' WHEN 1 THEN 'GROUP' WHEN 2 THEN 'ITEM' WHEN 3 THEN 'SUB_ITEM' WHEN 4 THEN 'SUB_SUB_ITEM' END::VARCHAR,
+      t.depth, NULL::INT,
+      CASE
+        WHEN t.depth < 3 THEN t.item_id
+        WHEN t.depth = 3 THEN t.parent_item_id
+        WHEN t.depth = 4 THEN t.grandparent_item_id
+      END,
+      CASE WHEN t.depth >= 3 THEN t.item_id ELSE NULL END,
+      t.num_group_id, t.name,
+      NULL::VARCHAR, NULL::VARCHAR,                          -- justification, internal_order
+      NULL::INT, NULL::VARCHAR,
+      CASE WHEN s_plan THEN ta.sp1 END, CASE WHEN s_plan THEN ta.sp2 END,
+      CASE WHEN s_plan THEN ta.sp3 END, CASE WHEN s_plan THEN ta.sp4 END,
+      CASE WHEN s_plan THEN COALESCE(ta.sp1,0)+COALESCE(ta.sp2,0)+COALESCE(ta.sp3,0)+COALESCE(ta.sp4,0) END,
+      NULL::VARCHAR,
+      CASE WHEN s_seq_d THEN ta.sd1 END, CASE WHEN s_seq_d THEN ta.sd2 END,
+      CASE WHEN s_seq_d THEN ta.sd3 END, CASE WHEN s_seq_d THEN ta.sd4 END,
+      CASE WHEN s_seq_d THEN COALESCE(ta.sd1,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sd4,0) END,
+      NULL::VARCHAR,
+      CASE WHEN s_appr THEN COALESCE(ta.sp1,0)+COALESCE(ta.sd1,0)+COALESCE(ta.sr1,0) END,
+      CASE WHEN s_appr THEN COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0) END,
+      CASE WHEN s_appr THEN COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0) END,
+      CASE WHEN s_appr THEN COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0) END,
+      CASE WHEN s_appr THEN COALESCE(ta.sp1,0)+COALESCE(ta.sd1,0)+COALESCE(ta.sr1,0)
+                          +COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0)
+                          +COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0)
+                          +COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0) END,
+      NULL::NUMERIC, NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,
+      NULL::VARCHAR, NULL::VARCHAR,
+      CASE WHEN s_rsv THEN ta.sr1 END, CASE WHEN s_rsv THEN ta.sr2 END,
+      CASE WHEN s_rsv THEN ta.sr3 END, CASE WHEN s_rsv THEN ta.sr4 END,
+      CASE WHEN s_rsv THEN COALESCE(ta.sr1,0)+COALESCE(ta.sr2,0)+COALESCE(ta.sr3,0)+COALESCE(ta.sr4,0) END,
+      NULL::VARCHAR,
+      NULL::NUMERIC, NULL::VARCHAR, NULL::VARCHAR,
+      NULL::NUMERIC,
+      CASE WHEN s_ckk THEN ta.bk1 END, CASE WHEN s_ckk THEN ta.bk2 END,
+      CASE WHEN s_ckk THEN ta.bk3 END, CASE WHEN s_ckk THEN ta.bk4 END,
+      NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR,
+      NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR,
+      NULL::DATE, NULL::VARCHAR,
+      NULL::VARCHAR, NULL::NUMERIC,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC,
+      NULL::VARCHAR,
+      NULL::VARCHAR, NULL::NUMERIC, NULL::NUMERIC,
+      NULL::VARCHAR,
+      NULL::VARCHAR, NULL::VARCHAR, NULL::VARCHAR,
+      CASE WHEN s_book THEN ta.bk1 END, CASE WHEN s_book THEN ta.bk2 END,
+      CASE WHEN s_book THEN ta.bk3 END, CASE WHEN s_book THEN ta.bk4 END,
+      CASE WHEN s_book THEN ta.bn1 END, CASE WHEN s_book THEN ta.bn2 END,
+      CASE WHEN s_book THEN ta.bn3 END, CASE WHEN s_book THEN ta.bn4 END,
+      CASE WHEN s_q1 THEN tb1.ac END, CASE WHEN s_q1 THEN tb1.as_v END,
+      CASE WHEN s_q1 THEN tb1.arf END,
+      CASE WHEN s_q1 THEN tb1.arv END,
+      NULL::VARCHAR,
+      CASE WHEN s_q1 THEN
+        COALESCE(ta.sp1,0)+COALESCE(ta.sd1,0)+COALESCE(ta.sr1,0)
+        +COALESCE(tb1.ac,0)+COALESCE(tb1.as_v,0)+COALESCE(tb1.arf,0)+COALESCE(tb1.arv,0)
+        -COALESCE(tb1.tq2,0)
+      END,
+      NULL::DATE,
+      CASE WHEN s_q1 THEN tb1.pa END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,
+      NULL::VARCHAR,                                             -- pay_act
+      CASE WHEN s_q1 THEN tb1.book END,                          -- booking агрегат
+      CASE WHEN s_q1 THEN tb1.m1 END, CASE WHEN s_q1 THEN tb1.m2 END, CASE WHEN s_q1 THEN tb1.m3 END,
+      CASE WHEN s_q1 THEN COALESCE(tb1.m1,0)+COALESCE(tb1.m2,0)+COALESCE(tb1.m3,0) END,
+      CASE WHEN s_q1 THEN
+        (COALESCE(ta.sp1,0)+COALESCE(ta.sd1,0)+COALESCE(ta.sr1,0)
+         +COALESCE(tb1.ac,0)+COALESCE(tb1.as_v,0)+COALESCE(tb1.arf,0)+COALESCE(tb1.arv,0)
+         -COALESCE(tb1.tq2,0))
+        - COALESCE(tb1.book,0)
+      END,
+      CASE WHEN s_q1 THEN
+        (COALESCE(ta.sp1,0)+COALESCE(ta.sd1,0)+COALESCE(ta.sr1,0)
+         +COALESCE(tb1.ac,0)+COALESCE(tb1.as_v,0)+COALESCE(tb1.arf,0)+COALESCE(tb1.arv,0)
+         -COALESCE(tb1.tq2,0))
+        - (COALESCE(tb1.m1,0)+COALESCE(tb1.m2,0)+COALESCE(tb1.m3,0))
+      END,
+      CASE WHEN s_q1 THEN tb1.tq2 END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,  -- tq2 reasons + next comment
+      CASE WHEN s_q1 THEN tb1.tq3 END, CASE WHEN s_q1 THEN tb1.tq4 END,
+      NULL::VARCHAR,                                             -- far comment
+      CASE WHEN s_q1 THEN tb1.te END,
+      CASE WHEN s_q1 THEN
+        COALESCE(tb1.tq2,0)+COALESCE(tb1.tq3,0)+COALESCE(tb1.tq4,0)+COALESCE(tb1.te,0)
+      END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,    -- target_change/base_correction
+      NULL::NUMERIC, NULL::NUMERIC,                   -- revision_inc/revision_seq
+      NULL::VARCHAR,                                  -- revision_comment
+      CASE WHEN s_q2 THEN
+        COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0)+COALESCE(tb1.tq2,0)+COALESCE(tb2.rev,0)
+      END,
+      CASE WHEN s_q2 THEN tb2.ac END, CASE WHEN s_q2 THEN tb2.as_v END,
+      CASE WHEN s_q2 THEN tb2.arf END,
+      CASE WHEN s_q2 THEN tb2.arv END,
+      NULL::VARCHAR,                                  -- adj_comment
+      CASE WHEN s_q2 THEN
+        COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0)
+        +COALESCE(tb1.tq2,0)+COALESCE(tb2.rev,0)
+        +COALESCE(tb2.ac,0)+COALESCE(tb2.as_v,0)+COALESCE(tb2.arf,0)+COALESCE(tb2.arv,0)
+        -COALESCE(tb2.tq3,0)
+      END,
+      NULL::DATE,
+      CASE WHEN s_q2 THEN tb2.pa END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,    -- pay_ho/pay_rf/pay_comment
+      NULL::VARCHAR,                                  -- pay_act
+      CASE WHEN s_q2 THEN tb2.book END,
+      CASE WHEN s_q2 THEN tb2.m1 END, CASE WHEN s_q2 THEN tb2.m2 END, CASE WHEN s_q2 THEN tb2.m3 END,
+      CASE WHEN s_q2 THEN COALESCE(tb2.m1,0)+COALESCE(tb2.m2,0)+COALESCE(tb2.m3,0) END,
+      CASE WHEN s_q2 THEN
+        (COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0)
+         +COALESCE(tb1.tq2,0)+COALESCE(tb2.rev,0)
+         +COALESCE(tb2.ac,0)+COALESCE(tb2.as_v,0)+COALESCE(tb2.arf,0)+COALESCE(tb2.arv,0)
+         -COALESCE(tb2.tq3,0))
+        - COALESCE(tb2.book,0)
+      END,
+      CASE WHEN s_q2 THEN
+        (COALESCE(ta.sp2,0)+COALESCE(ta.sd2,0)+COALESCE(ta.sr2,0)
+         +COALESCE(tb1.tq2,0)+COALESCE(tb2.rev,0)
+         +COALESCE(tb2.ac,0)+COALESCE(tb2.as_v,0)+COALESCE(tb2.arf,0)+COALESCE(tb2.arv,0)
+         -COALESCE(tb2.tq3,0))
+        - (COALESCE(tb2.m1,0)+COALESCE(tb2.m2,0)+COALESCE(tb2.m3,0))
+      END,
+      CASE WHEN s_q2 THEN tb2.tq3 END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,  -- tq3 reasons + next comment
+      CASE WHEN s_q2 THEN tb2.tq4 END,
+      NULL::VARCHAR,                                  -- far comment
+      CASE WHEN s_q2 THEN tb2.te END,
+      CASE WHEN s_q2 THEN
+        COALESCE(tb2.tq3,0)+COALESCE(tb2.tq4,0)+COALESCE(tb2.te,0)
+      END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,    -- target_change/base_correction/comment
+      NULL::NUMERIC, NULL::NUMERIC,                   -- revision_inc/revision_seq
+      NULL::VARCHAR,
+      CASE WHEN s_q3 THEN
+        COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0)+COALESCE(tb1.tq3,0)+COALESCE(tb2.tq3,0)+COALESCE(tb3.rev,0)
+      END,
+      CASE WHEN s_q3 THEN tb3.ac END, CASE WHEN s_q3 THEN tb3.as_v END,
+      CASE WHEN s_q3 THEN tb3.arf END,
+      CASE WHEN s_q3 THEN tb3.arv END,
+      NULL::VARCHAR,
+      CASE WHEN s_q3 THEN
+        COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0)
+        +COALESCE(tb1.tq3,0)+COALESCE(tb2.tq3,0)+COALESCE(tb3.rev,0)
+        +COALESCE(tb3.ac,0)+COALESCE(tb3.as_v,0)+COALESCE(tb3.arf,0)+COALESCE(tb3.arv,0)
+        -COALESCE(tb3.tq4,0)
+      END,
+      NULL::DATE,
+      CASE WHEN s_q3 THEN tb3.pa END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,
+      NULL::VARCHAR,
+      CASE WHEN s_q3 THEN tb3.book END,
+      CASE WHEN s_q3 THEN tb3.m1 END, CASE WHEN s_q3 THEN tb3.m2 END, CASE WHEN s_q3 THEN tb3.m3 END,
+      CASE WHEN s_q3 THEN COALESCE(tb3.m1,0)+COALESCE(tb3.m2,0)+COALESCE(tb3.m3,0) END,
+      CASE WHEN s_q3 THEN
+        (COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0)
+         +COALESCE(tb1.tq3,0)+COALESCE(tb2.tq3,0)+COALESCE(tb3.rev,0)
+         +COALESCE(tb3.ac,0)+COALESCE(tb3.as_v,0)+COALESCE(tb3.arf,0)+COALESCE(tb3.arv,0)
+         -COALESCE(tb3.tq4,0))
+        - COALESCE(tb3.book,0)
+      END,
+      CASE WHEN s_q3 THEN
+        (COALESCE(ta.sp3,0)+COALESCE(ta.sd3,0)+COALESCE(ta.sr3,0)
+         +COALESCE(tb1.tq3,0)+COALESCE(tb2.tq3,0)+COALESCE(tb3.rev,0)
+         +COALESCE(tb3.ac,0)+COALESCE(tb3.as_v,0)+COALESCE(tb3.arf,0)+COALESCE(tb3.arv,0)
+         -COALESCE(tb3.tq4,0))
+        - (COALESCE(tb3.m1,0)+COALESCE(tb3.m2,0)+COALESCE(tb3.m3,0))
+      END,
+      CASE WHEN s_q3 THEN tb3.tq4 END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,
+      CASE WHEN s_q3 THEN tb3.te END,
+      CASE WHEN s_q3 THEN
+        COALESCE(tb3.tq4,0)+COALESCE(tb3.te,0)
+      END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,    -- target_change/base_correction/comment
+      NULL::NUMERIC, NULL::NUMERIC,                   -- revision_inc/revision_seq
+      NULL::VARCHAR,
+      CASE WHEN s_q4 THEN
+        COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0)+COALESCE(tb1.tq4,0)+COALESCE(tb2.tq4,0)+COALESCE(tb3.tq4,0)+COALESCE(tb4.rev,0)
+      END,
+      CASE WHEN s_q4 THEN tb4.ac END, CASE WHEN s_q4 THEN tb4.as_v END,
+      CASE WHEN s_q4 THEN tb4.arf END,
+      CASE WHEN s_q4 THEN tb4.arv END,
+      NULL::VARCHAR,
+      CASE WHEN s_q4 THEN
+        COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0)
+        +COALESCE(tb1.tq4,0)+COALESCE(tb2.tq4,0)+COALESCE(tb3.tq4,0)+COALESCE(tb4.rev,0)
+        +COALESCE(tb4.ac,0)+COALESCE(tb4.as_v,0)+COALESCE(tb4.arf,0)+COALESCE(tb4.arv,0)
+      END,
+      NULL::DATE,
+      CASE WHEN s_q4 THEN tb4.pa END,
+      NULL::NUMERIC, NULL::NUMERIC, NULL::VARCHAR,
+      NULL::VARCHAR,
+      CASE WHEN s_q4 THEN tb4.book END,
+      CASE WHEN s_q4 THEN tb4.m1 END, CASE WHEN s_q4 THEN tb4.m2 END, CASE WHEN s_q4 THEN tb4.m3 END,
+      CASE WHEN s_q4 THEN tb4.spod END,
+      CASE WHEN s_q4 THEN COALESCE(tb4.m1,0)+COALESCE(tb4.m2,0)+COALESCE(tb4.m3,0)+COALESCE(tb4.spod,0) END,
+      CASE WHEN s_q4 THEN
+        (COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0)
+         +COALESCE(tb1.tq4,0)+COALESCE(tb2.tq4,0)+COALESCE(tb3.tq4,0)+COALESCE(tb4.rev,0)
+         +COALESCE(tb4.ac,0)+COALESCE(tb4.as_v,0)+COALESCE(tb4.arf,0)+COALESCE(tb4.arv,0))
+        - COALESCE(tb4.book,0)
+      END,
+      CASE WHEN s_q4 THEN
+        (COALESCE(ta.sp4,0)+COALESCE(ta.sd4,0)+COALESCE(ta.sr4,0)
+         +COALESCE(tb1.tq4,0)+COALESCE(tb2.tq4,0)+COALESCE(tb3.tq4,0)+COALESCE(tb4.rev,0)
+         +COALESCE(tb4.ac,0)+COALESCE(tb4.as_v,0)+COALESCE(tb4.arf,0)+COALESCE(tb4.arv,0))
+        - (COALESCE(tb4.m1,0)+COALESCE(tb4.m2,0)+COALESCE(tb4.m3,0)+COALESCE(tb4.spod,0))
+      END,
+      CASE WHEN s_q4 THEN tb4.te END,
+      CASE WHEN s_q4 THEN COALESCE(tb4.te,0) END,
+      CASE WHEN s_tot THEN COALESCE(tb1.m1,0)+COALESCE(tb1.m2,0)+COALESCE(tb1.m3,0)
+                          +COALESCE(tb2.m1,0)+COALESCE(tb2.m2,0)+COALESCE(tb2.m3,0)
+                          +COALESCE(tb3.m1,0)+COALESCE(tb3.m2,0)+COALESCE(tb3.m3,0)
+                          +COALESCE(tb4.m1,0)+COALESCE(tb4.m2,0)+COALESCE(tb4.m3,0)+COALESCE(tb4.spod,0) END,  -- fact_year
+
+      t.path AS _sort
+    FROM tw t
+    LEFT JOIN tw_agg ta ON ta.id = t.id
+    LEFT JOIN tw_aq1 tb1 ON tb1.id = t.id
+    LEFT JOIN tw_aq2 tb2 ON tb2.id = t.id
+    LEFT JOIN tw_aq3 tb3 ON tb3.id = t.id
+    LEFT JOIN tw_aq4 tb4 ON tb4.id = t.id
+  ) sub
+  ORDER BY sub._sort;
+END;
+$function$
+;
+
+
+
+CREATE OR REPLACE FUNCTION v3._apply_form_cell(p_line_id integer, p_column text, p_value jsonb, p_sheet character varying DEFAULT NULL::character varying, p_form_id integer DEFAULT NULL::integer)
+ RETURNS void
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+  v_parts        TEXT[];
+  v_scope        TEXT;
+  v_field        TEXT;
+  v_form_type    TEXT;
+  v_q            SMALLINT;
+  v_actor        TEXT;
+  v_target_table TEXT;
+  v_target_col   TEXT;
+  v_target_type  TEXT;
+  v_key_kind     TEXT;
+  v_str          TEXT;
+  v_sql          TEXT;
+  v_sat_table    TEXT;
+  v_cnt          INT;
+
+BEGIN
+  v_parts := string_to_array(p_column, '.');
+
+  IF p_sheet = 'OTCH9F' THEN
+    DECLARE v_far_month SMALLINT;
+    BEGIN
+      SELECT month INTO v_far_month FROM v3.fixed_asset_report WHERE id = p_line_id;
+      IF v_far_month IS NULL THEN
+        RAISE EXCEPTION 'fixed_asset_report.id=% не существует', p_line_id;
+      END IF;
+
+      IF array_length(v_parts,1) = 1 THEN
+        IF v_parts[1] = 'equipment_name' THEN
+          RAISE EXCEPTION 'normative_field: equipment_name (нормативная номенклатура, правится отдельным API)';
+        ELSIF v_parts[1] IN ('month','expense_item_id','item_id','section_code','id') THEN
+          RAISE EXCEPTION 'key_field: % (часть ключа строки, RO)', v_parts[1];
+        ELSE
+          RAISE EXCEPTION 'unknown_column: %', p_column;
+        END IF;
+      END IF;
+
+      IF array_length(v_parts,1) <> 2 THEN
+        RAISE EXCEPTION 'bad_column_format: %', p_column;
+      END IF;
+
+      IF v_parts[1] = 'totals' THEN
+        IF v_parts[2] = 'go_balance_only' THEN
+          v_target_col := 'go_balance_only_amt'; v_target_type := 'NUMERIC';
+        ELSIF v_parts[2] IN ('acquired_total','disposed_total','balance_qty','balance_amt') THEN
+          RAISE EXCEPTION 'computed_field: totals.%', v_parts[2];
+        ELSE
+          RAISE EXCEPTION 'unknown_column: %', p_column;
+        END IF;
+      ELSIF v_parts[1] IN ('b_604','b_60415') THEN
+        IF v_parts[2] LIKE 'opening_%' AND v_far_month <> 1 THEN
+          RAISE EXCEPTION 'computed_field: % (opening для month>1 вычисляется из base + накопит. дельты)', p_column;
+        END IF;
+        IF v_parts[1] = 'b_604' THEN
+          v_target_col := CASE v_parts[2]
+            WHEN 'opening_qty'  THEN 'opening_qty_604'
+            WHEN 'opening_amt'  THEN 'opening_amt_604'
+            WHEN 'acquired_qty' THEN 'acquired_qty_604'
+            WHEN 'acquired_amt' THEN 'acquired_amt_604'
+            WHEN 'disposed_qty' THEN 'disposed_qty_604'
+            WHEN 'disposed_amt' THEN 'disposed_amt_604'
+          END;
+          IF v_target_col IS NULL THEN
+            RAISE EXCEPTION 'unknown_column: %', p_column;
+          END IF;
+          v_target_type := CASE WHEN v_parts[2] LIKE '%_qty' THEN 'INTEGER' ELSE 'NUMERIC' END;
+        ELSE  -- b_60415
+          v_target_col := CASE v_parts[2]
+            WHEN 'opening_qty'     THEN 'opening_qty_60415'
+            WHEN 'opening_amt'     THEN 'opening_amt_60415'
+            WHEN 'acquired_qty'    THEN 'acquired_qty_60415'
+            WHEN 'acquired_amt'    THEN 'acquired_amt_60415'
+            WHEN 'transferred_qty' THEN 'transferred_qty_60415'
+            WHEN 'transferred_amt' THEN 'transferred_amt_60415'
+          END;
+          IF v_target_col IS NULL THEN
+            RAISE EXCEPTION 'unknown_column: %', p_column;
+          END IF;
+          v_target_type := CASE WHEN v_parts[2] LIKE '%_qty' THEN 'INTEGER' ELSE 'NUMERIC' END;
+        END IF;
+      ELSE
+        RAISE EXCEPTION 'unknown_column: %', p_column;
+      END IF;
+
+      EXECUTE format(
+        'UPDATE v3.fixed_asset_report SET %I = ($2 #>> ''{}'')::%s WHERE id = $1',
+        v_target_col, v_target_type
+      ) USING p_line_id, p_value;
+      RETURN;
+    END;
+  END IF;
+
+  IF p_sheet = 'AHR_LIMIT' THEN
+    IF p_form_id IS NULL THEN
+      RAISE EXCEPTION 'internal: p_form_id не передан для AHR_LIMIT';
+    END IF;
+
+    IF NOT EXISTS (SELECT 1 FROM v3.limit_template lt
+                   WHERE lt.id = p_line_id AND lt.row_type = 'LEAF') THEN
+      RAISE EXCEPTION 'limit_template.id=% не существует или не LEAF (SECTION/GROUP не редактируется)', p_line_id;
+    END IF;
+
+    IF array_length(v_parts,1) <> 1 THEN
+      RAISE EXCEPTION 'bad_column_format: %, expected single key', p_column;
+    END IF;
+
+    CASE v_parts[1]
+      WHEN 'qty_q1','qty_q2','qty_q3','qty_q4' THEN
+        v_target_col := v_parts[1]; v_target_type := 'INTEGER';
+      WHEN 'comment' THEN
+        v_target_col := 'comment';  v_target_type := 'TEXT';
+      WHEN 'amount_q1','amount_q2','amount_q3','amount_q4' THEN
+        RAISE EXCEPTION 'computed_field: % (вычисляется из qty × limit × period_factor)', p_column;
+      WHEN 'name','unit','section_no','expense_item_code',
+           'limit_with_vat','limit_without_vat' THEN
+        RAISE EXCEPTION 'normative_field: % (нормативный справочник, правится админом отдельно)', p_column;
+      ELSE
+        RAISE EXCEPTION 'unknown_column: %', p_column;
+    END CASE;
+    
+    IF (v_target_type = 'NUMERIC' OR v_target_type = 'INTEGER') AND p_value = '""'::jsonb THEN
+      p_value := '"0"'::jsonb;
+    END IF;
+
+    EXECUTE format(
+      'INSERT INTO v3.form_limit (budget_form_id, template_id, %1$I) '
+      || 'VALUES ($1, $2, ($3 #>> ''{}'')::%2$s) '
+      || 'ON CONFLICT (budget_form_id, template_id) DO UPDATE SET %1$I = EXCLUDED.%1$I',
+      v_target_col, v_target_type
+    ) USING p_form_id, p_line_id, p_value;
+    RETURN;
+  END IF;
+
+  IF p_sheet IN ('AHR_RENT','AHR_UTILITY','AHR_SECURITY') THEN
+    v_sat_table := CASE p_sheet
+      WHEN 'AHR_RENT'     THEN 'rent_detail'
+      WHEN 'AHR_UTILITY'  THEN 'utility_detail'
+      WHEN 'AHR_SECURITY' THEN 'security_detail'
+    END;
+
+    IF array_length(v_parts,1) = 1 THEN
+      CASE v_parts[1]
+        WHEN 'contract_number'   THEN v_target_col := 'contract_number';   v_target_type := 'TEXT';
+        WHEN 'contract_end_date' THEN v_target_col := 'contract_end_date'; v_target_type := 'DATE';
+        WHEN 'comment'           THEN v_target_col := 'comment';           v_target_type := 'TEXT';
+        WHEN 'address','object_type','rented_area','object_area' THEN
+          RAISE EXCEPTION 'computed_field: % (атрибут v3.vsp, правится отдельно)', p_column;
+        ELSE RAISE EXCEPTION 'unknown_column: %', p_column;
+      END CASE;
+    ELSIF array_length(v_parts,1) = 2 AND v_parts[1] = 'plan' THEN
+      IF v_parts[2] = 'year' THEN RAISE EXCEPTION 'computed_field: %', p_column; END IF;
+      IF v_parts[2] NOT IN ('q1','q2','q3','q4') THEN RAISE EXCEPTION 'unknown_column: %', p_column; END IF;
+      v_target_col := 'plan_' || v_parts[2];
+      v_target_type := 'NUMERIC';
+    ELSIF array_length(v_parts,1) = 2 AND v_parts[1] LIKE 'fact_q%' THEN
+      IF v_parts[2] = 'total' THEN RAISE EXCEPTION 'computed_field: %', p_column; END IF;
+      IF (v_parts[1]='fact_q1' AND v_parts[2] NOT IN ('jan','feb','mar')) OR
+         (v_parts[1]='fact_q2' AND v_parts[2] NOT IN ('apr','may','jun')) OR
+         (v_parts[1]='fact_q3' AND v_parts[2] NOT IN ('jul','aug','sep')) OR
+         (v_parts[1]='fact_q4' AND v_parts[2] NOT IN ('oct','nov','dec')) THEN
+        RAISE EXCEPTION 'unknown_column: % (месяц вне квартала)', p_column;
+      END IF;
+      v_target_col := 'actual_' || v_parts[2];
+      v_target_type := 'NUMERIC';
+    ELSE
+      RAISE EXCEPTION 'unknown_column: %', p_column;
+    END IF;
+
+    
+    IF v_target_type = 'NUMERIC' AND p_value = '""'::jsonb THEN
+      p_value := '"0"'::jsonb;
+    END IF;
+
+    EXECUTE format(
+      'UPDATE v3.%I SET %I = ($2 #>> ''{}'')::%s WHERE id = $1',
+      v_sat_table, v_target_col, v_target_type
+    ) USING p_line_id, p_value;
+
+    GET DIAGNOSTICS v_cnt = ROW_COUNT;
+    IF v_cnt = 0 THEN
+      RAISE EXCEPTION '%.id=% не существует', v_sat_table, p_line_id;
+    END IF;
+    RETURN;
+  END IF;
+
+  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 = 'header' THEN
+    IF v_field = 'name' THEN
+	  SELECT form_type_code INTO v_form_type from v3.budget_form where id = p_form_id;
+	  -- IF v_form_type = 'FORM_4' THEN
+		-- RAISE EXCEPTION 'Нельзя редактировать поле name';
+	  -- END IF;
+      UPDATE v3.budget_line SET name = (p_value #>> '{}'), updated_at = now() WHERE id = p_line_id;
+    ELSIF v_field = 'internal_order' THEN
+      UPDATE v3.budget_line SET internal_order = (p_value #>> '{}'), updated_at = now() WHERE id = p_line_id;
+    ELSIF v_field = 'justification' THEN
+      UPDATE v3.budget_line SET justification = (p_value #>> '{}')::TEXT, updated_at = now() WHERE id = p_line_id;
+    ELSIF v_field = 'vsp_id' THEN
+      UPDATE v3.budget_line SET vsp_id = (p_value #>> '{}')::INT, updated_at = now() WHERE id = p_line_id;
+    ELSIF v_field IN ('year','section','item_id','num_group','vsp_address') THEN
+      RAISE EXCEPTION 'computed_field: %', p_column;
+    ELSE
+      RAISE EXCEPTION 'unknown_column: %', p_column;
+    END IF;
+    RETURN;
+  END IF;
+
+  IF v_scope IN ('approved','totals') THEN
+    RAISE EXCEPTION 'computed_field: %', p_column;
+  END IF;
+
+  IF v_scope = 'booking' THEN
+    IF array_length(v_parts, 1) <> 3 THEN
+      RAISE EXCEPTION 'bad_column_format: %, expected booking.y{2026|2027}.qN', p_column;
+    END IF;
+    IF v_parts[2] NOT IN ('y2026','y2027') THEN
+      RAISE EXCEPTION 'bad_booking_year: % (only y2026/y2027)', v_parts[2];
+    END IF;
+    IF v_parts[3] NOT IN ('q1','q2','q3','q4') THEN
+      RAISE EXCEPTION 'bad_booking_quarter: %', v_parts[3];
+    END IF;
+    v_target_col := CASE v_parts[2]
+      WHEN 'y2026' THEN 'expenses_'           || v_parts[3]
+      WHEN 'y2027' THEN 'expenses_next_year_' || v_parts[3]
+    END;
+    v_sql := format(
+      'INSERT INTO v3.ckk (line_id, %1$I) VALUES ($1, ($2 #>> ''{}'')::NUMERIC) '
+      || 'ON CONFLICT (line_id) DO UPDATE SET %1$I = EXCLUDED.%1$I',
+      v_target_col
+    );
+    EXECUTE v_sql USING p_line_id, p_value;
+    UPDATE v3.budget_line SET updated_at = now() WHERE id = p_line_id;
+    RETURN;
+  END IF;
+
+
+  IF v_scope IN ('q1','q2','q3','q4') THEN
+    v_q := substring(v_scope FROM 2)::SMALLINT;
+  ELSE
+    v_q := NULL;
+  END IF;
+
+  v_actor := CASE v_scope
+    WHEN 'sequestration' THEN 'DFIP'
+    WHEN 'seq_dfip'      THEN 'DFIP'
+    WHEN 'seq_ssp'       THEN 'SSP_GO'
+    ELSE NULL END;
+
+  SELECT m.target_table, m.target_col, m.target_type, m.key_kind
+    INTO v_target_table, v_target_col, v_target_type, v_key_kind
+  FROM (VALUES
+    ('plan','q1',      'plan','plan_q1','NUMERIC','line'),
+    ('plan','q2',      'plan','plan_q2','NUMERIC','line'),
+    ('plan','q3',      'plan','plan_q3','NUMERIC','line'),
+    ('plan','q4',      'plan','plan_q4','NUMERIC','line'),
+    ('plan','comment', 'plan','comment','TEXT',   'line'),
+
+    ('reserve','q1',           'reserve','amount_q1','NUMERIC','line'),
+    ('reserve','q2',           'reserve','amount_q2','NUMERIC','line'),
+    ('reserve','q3',           'reserve','amount_q3','NUMERIC','line'),
+    ('reserve','q4',           'reserve','amount_q4','NUMERIC','line'),
+    ('reserve','justification','reserve','justification','TEXT','line'),
+
+    ('allocation','order',    'allocation','internal_order','TEXT','line'),
+    ('allocation','property', 'allocation','property_object','TEXT','line'),
+    ('allocation','contract_ref', 'allocation','contract_ref','TEXT','line'),
+    ('allocation','allocation_purpose', 'allocation','allocation_purpose','TEXT','line'),
+
+    ('contract_summary','total',        'contract_summary','total_amount',       'NUMERIC','line'),
+    ('contract_summary','counterparty', 'contract_summary','counterparty',       'TEXT',   'line'),
+    ('contract_summary','deadline',     'contract_summary','deadline',           'TEXT',   'line'),
+    ('contract_summary','comment',      'contract_summary','comment',            'TEXT',   'line'),
+    ('contract_summary','future_y1',    'contract_summary','future_payments_y1', 'NUMERIC','line'),
+    ('contract_summary','future_y2',    'contract_summary','future_payments_y2', 'NUMERIC','line'),
+    ('contract_summary','other_ssp',    'contract_summary','other_ssp_amount',   'NUMERIC','line'),
+    ('contract_summary','reference',        'contract_summary','reference',       'TEXT','line'),
+    ('contract_summary','centralized_flag',        'contract_summary','centralized_flag',       'TEXT','line'),
+
+    ('collegial','approved', 'collegial_approval','approved_amount',   'NUMERIC','line'),
+    ('collegial','protocol', 'collegial_approval','protocol_reference','TEXT',   'line'),
+    ('collegial','note',     'collegial_approval','note',              'TEXT',   'line'),
+
+    ('ckk','ceiling',     'ckk','ceiling_amount',    'NUMERIC','line'),
+    ('ckk','q1',          'ckk','expenses_q1',           'NUMERIC','line'),
+    ('ckk','q2',          'ckk','expenses_q2',           'NUMERIC','line'),
+    ('ckk','q3',          'ckk','expenses_q3',           'NUMERIC','line'),
+    ('ckk','q4',          'ckk','expenses_q4',           'NUMERIC','line'),
+    ('ckk','next_q1',     'ckk','expenses_next_year_q1', 'NUMERIC','line'),
+    ('ckk','next_q2',     'ckk','expenses_next_year_q2', 'NUMERIC','line'),
+    ('ckk','next_q3',     'ckk','expenses_next_year_q3', 'NUMERIC','line'),
+    ('ckk','next_q4',     'ckk','expenses_next_year_q4', 'NUMERIC','line'),
+    ('ckk','rf_schedule', 'ckk','rf_schedule',       'TEXT',   'line'),
+    ('ckk','deadline',    'ckk','delivery_deadline', 'TEXT',   'line'),
+    ('ckk','proc_plan',   'ckk','procurement_plan',  'TEXT',   'line'),
+    ('ckk','proc_method', 'ckk','procurement_method','TEXT',   'line'),
+    ('ckk','comment',     'ckk','comment',           'TEXT',   'line'),
+
+    ('contract_detail','counterparty',   'contract_detail','counterparty',  'TEXT',   'line'),
+    ('contract_detail','reference',      'contract_detail','reference',     'TEXT',   'line'),
+    ('contract_detail','addenda',        'contract_detail','addenda',       'TEXT',   'line'),
+    ('contract_detail','subject',        'contract_detail','subject',       'TEXT',   'line'),
+    ('contract_detail','currency',       'contract_detail','currency',      'TEXT',   'line'),
+    ('contract_detail','ceiling',        'contract_detail','ceiling_amount','NUMERIC','line'),
+    ('contract_detail','q1',             'contract_detail','expenses_q1',   'NUMERIC','line'),
+    ('contract_detail','q2',             'contract_detail','expenses_q2',   'NUMERIC','line'),
+    ('contract_detail','q3',             'contract_detail','expenses_q3',   'NUMERIC','line'),
+    ('contract_detail','q4',             'contract_detail','expenses_q4',   'NUMERIC','line'),
+    ('contract_detail','rf_schedule',    'contract_detail','rf_schedule',   'TEXT',   'line'),
+    ('contract_detail','vat_rate',       'contract_detail','vat_rate',      'TEXT',   'line'),
+    ('contract_detail','exchange_rate',  'contract_detail','exchange_rate', 'NUMERIC','line'),
+    ('contract_detail','amount_foreign', 'contract_detail','amount_foreign','NUMERIC','line'),
+    ('contract_detail','deadline',       'contract_detail','deadline',      'TEXT',   'line'),
+    ('contract_detail','payment_scheme', 'contract_detail','payment_scheme','TEXT',   'line'),
+    ('contract_detail','act',            'contract_detail','act',           'TEXT',   'line'),
+    ('contract_detail','comment',        'contract_detail','comment',       'TEXT',   'line'),
+    ('contract_detail','contract_date',  'contract_detail','contract_date', 'DATE',   'line'),
+
+    ('contract','counterparty', 'contract_detail','counterparty',  'TEXT',   'line'),
+    ('contract','addenda',        'contract_detail','addenda',       'TEXT',   'line'),
+    ('contract','amount_foreign', 'contract_detail','amount_foreign','NUMERIC','line'),
+    ('contract','q1',             'contract_detail','expenses_q1',   'NUMERIC','line'),
+    ('contract','q2',             'contract_detail','expenses_q2',   'NUMERIC','line'),
+    ('contract','q3',             'contract_detail','expenses_q3',   'NUMERIC','line'),
+    ('contract','q4',             'contract_detail','expenses_q4',   'NUMERIC','line'),
+    ('contract','rf_schedule',    'contract_detail','rf_schedule',   'TEXT',   'line'),
+    ('contract','exchange_rate',  'contract_detail','exchange_rate', 'NUMERIC','line'),
+    ('contract','reference',    'contract_detail','reference',     'TEXT',   'line'),
+    ('contract','date',         'contract_detail','contract_date', 'DATE',   'line'),
+    ('contract','subject',      'contract_detail','subject',       'TEXT',   'line'),
+    ('contract','currency',     'contract_detail','currency',      'TEXT',   'line'),
+    ('contract','ceiling',      'contract_detail','ceiling_amount','NUMERIC','line'),
+    ('contract','vat_rate',     'contract_detail','vat_rate',      'TEXT',   'line'),
+    ('contract','deadline',     'contract_detail','deadline',      'TEXT',   'line'),
+    ('contract','scheme',       'contract_detail','payment_scheme','TEXT',   'line'),
+    ('contract','act',          'contract_detail','act',           'TEXT',   'line'),
+    ('contract','comment',      'contract_detail','comment',       'TEXT',   'line'),
+
+    ('sequestration','q1',           'sequestration','adj_q1',       'NUMERIC','line_actor'),
+    ('sequestration','q2',           'sequestration','adj_q2',       'NUMERIC','line_actor'),
+    ('sequestration','q3',           'sequestration','adj_q3',       'NUMERIC','line_actor'),
+    ('sequestration','q4',           'sequestration','adj_q4',       'NUMERIC','line_actor'),
+    ('sequestration','justification','sequestration','justification','TEXT',   'line_actor'),
+
+    ('seq_dfip','q1',           'sequestration','adj_q1',       'NUMERIC','line_actor'),
+    ('seq_dfip','q2',           'sequestration','adj_q2',       'NUMERIC','line_actor'),
+    ('seq_dfip','q3',           'sequestration','adj_q3',       'NUMERIC','line_actor'),
+    ('seq_dfip','q4',           'sequestration','adj_q4',       'NUMERIC','line_actor'),
+    ('seq_dfip','justification','sequestration','justification','TEXT',   'line_actor'),
+
+    ('seq_ssp','q1',           'sequestration','adj_q1',       'NUMERIC','line_actor'),
+    ('seq_ssp','q2',           'sequestration','adj_q2',       'NUMERIC','line_actor'),
+    ('seq_ssp','q3',           'sequestration','adj_q3',       'NUMERIC','line_actor'),
+    ('seq_ssp','q4',           'sequestration','adj_q4',       'NUMERIC','line_actor'),
+    ('seq_ssp','justification','sequestration','justification','TEXT',   'line_actor'),
+
+    ('q','adj_current',                 'budget_line_quarter','adj_current',                'NUMERIC','line_quarter'),
+    ('q','adj_ssp',                     'budget_line_quarter','adj_ssp',                    'NUMERIC','line_quarter'),
+    ('q','adj_rf',                      'budget_line_quarter','adj_rf',                     'NUMERIC','line_quarter'),
+    ('q','adj_reserve',                 'budget_line_quarter','adj_reserve',                'NUMERIC','line_quarter'),
+    ('q','adj_comment',                 'budget_line_quarter','adj_comment',                'TEXT',   'line_quarter'),
+    ('q','target_change',               'budget_line_quarter','target_change',              'NUMERIC','line_quarter'),
+    ('q','base_correction',             'budget_line_quarter','base_plan_correction',       'NUMERIC','line_quarter'),
+    ('q','base_correction_comment',     'budget_line_quarter','base_plan_correction_comment','TEXT',  'line_quarter'),
+    ('q','pay_date',                    'budget_line_quarter','payment_date',               'DATE',   'line_quarter'),
+    ('q','pay_amount',                  'budget_line_quarter','payment_amount',             'NUMERIC','line_quarter'),
+    ('q','pay_ho',                      'budget_line_quarter','payment_amount_ho',          'NUMERIC','line_quarter'),
+    ('q','pay_rf',                      'budget_line_quarter','payment_amount_rf',          'NUMERIC','line_quarter'),
+    ('q','pay_comment',                 'budget_line_quarter','payment_comment',            'TEXT',   'line_quarter'),
+    ('q','pay_act',                     'budget_line_quarter','payment_act',                'TEXT',   'line_quarter'),
+    ('q','actual_m1',                   'budget_line_quarter','actual_m1',                  'NUMERIC','line_quarter'),
+    ('q','actual_m2',                   'budget_line_quarter','actual_m2',                  'NUMERIC','line_quarter'),
+    ('q','actual_m3',                   'budget_line_quarter','actual_m3',                  'NUMERIC','line_quarter'),
+    ('q','actual_spod',                 'budget_line_quarter','actual_spod',                'NUMERIC','line_quarter'),
+    ('q','transfer_q2',                 'budget_line_quarter','transfer_to_q2',             'NUMERIC','line_quarter'),
+    ('q','transfer_q3',                 'budget_line_quarter','transfer_to_q3',             'NUMERIC','line_quarter'),
+    ('q','transfer_q4',                 'budget_line_quarter','transfer_to_q4',             'NUMERIC','line_quarter'),
+    ('q','transfer_econ',               'budget_line_quarter','transfer_to_economy',        'NUMERIC','line_quarter'),
+    ('q','transfer_q2_delay_acts',        'budget_line_quarter','transfer_delay_acts',        'NUMERIC','line_quarter'),
+    ('q','transfer_q2_delay_procurement', 'budget_line_quarter','transfer_delay_procurement', 'NUMERIC','line_quarter'),
+    ('q','transfer_q2_economy_rf',        'budget_line_quarter','transfer_economy_rf',        'NUMERIC','line_quarter'),
+    ('q','transfer_q3_delay_acts',        'budget_line_quarter','transfer_delay_acts',        'NUMERIC','line_quarter'),
+    ('q','transfer_q3_delay_procurement', 'budget_line_quarter','transfer_delay_procurement', 'NUMERIC','line_quarter'),
+    ('q','transfer_q3_economy_rf',        'budget_line_quarter','transfer_economy_rf',        'NUMERIC','line_quarter'),
+    ('q','transfer_q4_delay_acts',        'budget_line_quarter','transfer_delay_acts',        'NUMERIC','line_quarter'),
+    ('q','transfer_q4_delay_procurement', 'budget_line_quarter','transfer_delay_procurement', 'NUMERIC','line_quarter'),
+    ('q','transfer_q4_economy_rf',        'budget_line_quarter','transfer_economy_rf',        'NUMERIC','line_quarter'),
+    ('q','transfer_next_comment',         'budget_line_quarter','transfer_next_comment',      'TEXT',   'line_quarter'),
+    ('q','transfer_far_comment',          'budget_line_quarter','transfer_far_comment',       'TEXT',   'line_quarter'),
+    ('q','rev_eco',          'budget_line_quarter','plan_revision_eco_change','NUMERIC','line_quarter'),
+    ('q','rev_item',         'budget_line_quarter','plan_revision_item_adj',  'NUMERIC','line_quarter'),
+    ('q','rev_inc',          'budget_line_quarter','plan_revision_increase',  'NUMERIC','line_quarter'),
+    ('q','rev_seq',          'budget_line_quarter','plan_revision_sequester', 'NUMERIC','line_quarter'),
+    ('q','rev_comment',      'budget_line_quarter','plan_revision_comment',   'TEXT',   'line_quarter'),
+    ('q','revision_inc',     'budget_line_quarter','plan_revision_increase',  'NUMERIC','line_quarter'),
+    ('q','revision_seq',     'budget_line_quarter','plan_revision_sequester', 'NUMERIC','line_quarter'),
+    ('q','revision_comment', 'budget_line_quarter','plan_revision_comment',   'TEXT',   'line_quarter'),
+    ('q','booking_amount',   'budget_line_quarter','booking_amount',          'NUMERIC','line_quarter')
+  ) AS m(scope, field, target_table, target_col, target_type, key_kind)
+  WHERE m.scope = (CASE WHEN v_q IS NOT NULL THEN 'q' ELSE v_scope END)
+    AND m.field = v_field;
+
+  IF v_target_table IS NULL THEN
+    IF v_field IN ('corrected_plan','new_plan','actual_quarter','booking',
+                   'rem_booking','rem_actual','residual_after_booking',
+                   'residual_after_actual','economy','total','year') THEN
+      RAISE EXCEPTION 'computed_field: %', p_column;
+    END IF;
+    RAISE EXCEPTION 'unknown_column: %', p_column;
+  END IF;
+
+  IF v_target_type = 'NUMERIC' AND p_value = '""'::jsonb THEN
+	  p_value := '"0"'::jsonb;
+  END IF;
+  IF v_key_kind = 'line' THEN
+    IF v_target_type = 'DATE' THEN
+         v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, %2$I) VALUES ($1, to_date($2->>0, ''DD.MM.YYYY'')) '
+        || 'ON CONFLICT (line_id) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col
+        );
+    ELSE
+        v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, %2$I) VALUES ($1, ($2 #>> ''{}'')::%3$s) '
+        || 'ON CONFLICT (line_id) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col, v_target_type
+        );
+    END IF;
+    EXECUTE v_sql USING p_line_id, p_value;
+
+  ELSIF v_key_kind = 'line_quarter' THEN
+    IF v_q IS NULL THEN RAISE EXCEPTION 'internal: quarter not set for %', p_column; END IF;
+    
+    IF v_target_type = 'DATE' THEN
+    
+        v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, quarter, %2$I) VALUES ($1, $2, to_date($3->>0, ''DD.MM.YYYY'')) '
+        || 'ON CONFLICT (line_id, quarter) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col
+        );
+
+    ELSE
+        v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, quarter, %2$I) VALUES ($1, $2, ($3 #>> ''{}'')::%3$s) '
+        || 'ON CONFLICT (line_id, quarter) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col, v_target_type
+        );
+    END IF;
+
+    
+    EXECUTE v_sql USING p_line_id, v_q, p_value;
+
+  ELSIF v_key_kind = 'line_actor' THEN
+    IF v_actor IS NULL THEN RAISE EXCEPTION 'internal: actor not set for %', p_column; END IF;
+    
+    IF v_target_type = 'DATE' THEN
+        v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, actor, %2$I) VALUES ($1, $2, to_date($3->>0, ''DD.MM.YYYY'')) '
+        || 'ON CONFLICT (line_id, actor) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col, v_target_type
+        );
+    ELSE
+        v_sql := format(
+        'INSERT INTO v3.%1$I (line_id, actor, %2$I) VALUES ($1, $2, ($3 #>> ''{}'')::%3$s) '
+        || 'ON CONFLICT (line_id, actor) DO UPDATE SET %2$I = EXCLUDED.%2$I',
+        v_target_table, v_target_col, v_target_type
+        );
+    END IF;
+
+    EXECUTE v_sql USING p_line_id, v_actor, p_value;
+
+  ELSE
+    RAISE EXCEPTION 'internal: unknown key_kind %', v_key_kind;
+  END IF;
+
+  UPDATE v3.budget_line SET updated_at = now() WHERE id = p_line_id;
+END;
+$function$
+;
diff --git a/api/src/db/models/form_type.py b/api/src/db/models/form_type.py
index 8b99100..ca71de5 100644
--- a/api/src/db/models/form_type.py
+++ b/api/src/db/models/form_type.py
@@ -40,7 +40,7 @@ class FormType(Base):
     SECTIONS_BY_FORM_TYPE = {
         FormTypeEnum.FORM_1: ["header", "plan", "contract_summary", "allocation", "sequestration", "reserve", "approved", "collegial", "ckk", "contract_detail", "q1", "q2", "q3", "q4", "totals"],
         FormTypeEnum.FORM_2: ["header", "plan", "seq_dfip", "seq_ssp", "approved", "contract", "booking", "q1", "q2", "q3", "q4", "totals", "contract_summary", "allocation", "collegial", "ckk", "fact_q1", "fact_q2", "fact_q3", "fact_q4"],
-        FormTypeEnum.FORM_3: ["q1", "q2", "q3", "q4", "year"],
+        FormTypeEnum.FORM_3: ["header", "q1", "q2", "q3", "q4", "year"],
         FormTypeEnum.FORM_4: ["header", "plan", "seq_dfip", "approved", "contract", "booking", "q1", "q2", "q3", "q4", "totals", "contract_summary", "allocation", "reserve", "collegial", "ckk"],
     }