diff --git a/api/alembic/versions/0049_summary2_related_records.py b/api/alembic/versions/0049_summary2_related_records.py
new file mode 100644
index 0000000..7a81cf0
--- /dev/null
+++ b/api/alembic/versions/0049_summary2_related_records.py
@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0049"
+down_revision = "0048"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0049_summary2_related_records.sql")
+
+
+def downgrade() -> None:
+    pass
diff --git a/api/alembic/versions/sql/0049_summary2_related_records.sql b/api/alembic/versions/sql/0049_summary2_related_records.sql
new file mode 100644
index 0000000..80820ba
--- /dev/null
+++ b/api/alembic/versions/sql/0049_summary2_related_records.sql
@@ -0,0 +1,842 @@
+-- Keep source lines with a related data record. For plan and quarter data,
+-- require a nonzero number, a date, or text containing a non-whitespace character.
+-- Other data sections qualify by record presence, even if their fields are empty.
+-- DISTINCT prevents one-to-many joins from duplicating lines before pagination.
+-- Technical synchronization links and audit history are not data sections.
+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 DISTINCT
+      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
+    LEFT JOIN v3.org_unit ou ON ou.id = bf.org_unit_id
+    LEFT JOIN v3.plan presence_plan ON presence_plan.line_id = bl.id
+    LEFT JOIN v3.reserve presence_reserve ON presence_reserve.line_id = bl.id
+    LEFT JOIN v3.contract_summary presence_contract_summary ON presence_contract_summary.line_id = bl.id
+    LEFT JOIN v3.allocation presence_allocation ON presence_allocation.line_id = bl.id
+    LEFT JOIN v3.collegial_approval presence_collegial_approval ON presence_collegial_approval.line_id = bl.id
+    LEFT JOIN v3.ckk presence_ckk ON presence_ckk.line_id = bl.id
+    LEFT JOIN v3.contract_detail presence_contract_detail ON presence_contract_detail.line_id = bl.id
+    LEFT JOIN v3.sequestration presence_sequestration ON presence_sequestration.line_id = bl.id
+    LEFT JOIN v3.booking presence_booking ON presence_booking.line_id = bl.id
+    LEFT JOIN v3.budget_line_quarter presence_budget_line_quarter ON presence_budget_line_quarter.line_id = bl.id
+    LEFT JOIN v3.rent_detail presence_rent_detail ON presence_rent_detail.line_id = bl.id
+    LEFT JOIN v3.security_detail presence_security_detail ON presence_security_detail.line_id = bl.id
+    LEFT JOIN v3.utility_detail presence_utility_detail ON presence_utility_detail.line_id = bl.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))
+      AND (
+        (
+          presence_plan.plan_q1 <> 0
+          OR presence_plan.plan_q2 <> 0
+          OR presence_plan.plan_q3 <> 0
+          OR presence_plan.plan_q4 <> 0
+          OR presence_plan.comment ~ '[^[:space:]]'
+        )
+        OR presence_reserve.line_id IS NOT NULL
+        OR presence_contract_summary.line_id IS NOT NULL
+        OR presence_allocation.line_id IS NOT NULL
+        OR presence_collegial_approval.line_id IS NOT NULL
+        OR presence_ckk.line_id IS NOT NULL
+        OR presence_contract_detail.line_id IS NOT NULL
+        OR presence_sequestration.line_id IS NOT NULL
+        OR presence_booking.line_id IS NOT NULL
+        OR (
+          presence_budget_line_quarter.adj_current <> 0
+          OR presence_budget_line_quarter.adj_ssp <> 0
+          OR presence_budget_line_quarter.adj_rf <> 0
+          OR presence_budget_line_quarter.adj_reserve <> 0
+          OR presence_budget_line_quarter.adj_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.target_change <> 0
+          OR presence_budget_line_quarter.base_plan_correction <> 0
+          OR presence_budget_line_quarter.base_plan_correction_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_date IS NOT NULL
+          OR presence_budget_line_quarter.payment_amount <> 0
+          OR presence_budget_line_quarter.payment_amount_ho <> 0
+          OR presence_budget_line_quarter.payment_amount_rf <> 0
+          OR presence_budget_line_quarter.payment_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_act ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.actual_m1 <> 0
+          OR presence_budget_line_quarter.actual_m2 <> 0
+          OR presence_budget_line_quarter.actual_m3 <> 0
+          OR presence_budget_line_quarter.actual_spod <> 0
+          OR presence_budget_line_quarter.transfer_to_q2 <> 0
+          OR presence_budget_line_quarter.transfer_to_q3 <> 0
+          OR presence_budget_line_quarter.transfer_to_q4 <> 0
+          OR presence_budget_line_quarter.transfer_to_economy <> 0
+          OR presence_budget_line_quarter.transfer_delay_acts <> 0
+          OR presence_budget_line_quarter.transfer_delay_procurement <> 0
+          OR presence_budget_line_quarter.transfer_economy_rf <> 0
+          OR presence_budget_line_quarter.transfer_next_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.transfer_far_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.booking_amount <> 0
+          OR presence_budget_line_quarter.plan_revision_eco_change <> 0
+          OR presence_budget_line_quarter.plan_revision_item_adj <> 0
+          OR presence_budget_line_quarter.plan_revision_increase <> 0
+          OR presence_budget_line_quarter.plan_revision_sequester <> 0
+          OR presence_budget_line_quarter.plan_revision_comment ~ '[^[:space:]]'
+        )
+        OR presence_rent_detail.line_id IS NOT NULL
+        OR presence_security_detail.line_id IS NOT NULL
+        OR presence_utility_detail.line_id IS NOT NULL
+      )
+), 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) || jsonb_build_object(
+      'booking_amount', CASE WHEN pg.form_type_code = 'FORM_1'
+          THEN CASE WHEN COALESCE(cd.expenses_q1, 0) > 0 THEN cd.expenses_q1 ELSE ck.expenses_q1 END
+          ELSE COALESCE(q1.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q1
+               WHEN ck.expenses_q1 > 0 THEN ck.expenses_q1
+               ELSE cd.expenses_q1 END) END),
+    'q2', COALESCE(to_jsonb(q2) - 'line_id' - 'quarter', e.quarter) || jsonb_build_object(
+      'booking_amount', CASE WHEN pg.form_type_code = 'FORM_1'
+          THEN CASE WHEN COALESCE(cd.expenses_q2, 0) > 0 THEN cd.expenses_q2 ELSE ck.expenses_q2 END
+          ELSE COALESCE(q2.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q2
+               WHEN ck.expenses_q2 > 0 THEN ck.expenses_q2
+               ELSE cd.expenses_q2 END) END,
+      'plan_revision_eco_change', COALESCE(q2.target_change, q2.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q2.base_plan_correction, q2.plan_revision_item_adj)),
+    'q3', COALESCE(to_jsonb(q3) - 'line_id' - 'quarter', e.quarter) || jsonb_build_object(
+      'booking_amount', CASE WHEN pg.form_type_code = 'FORM_1'
+          THEN CASE WHEN COALESCE(cd.expenses_q3, 0) > 0 THEN cd.expenses_q3 ELSE ck.expenses_q3 END
+          ELSE COALESCE(q3.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q3
+               WHEN ck.expenses_q3 > 0 THEN ck.expenses_q3
+               ELSE cd.expenses_q3 END) END,
+      'plan_revision_eco_change', COALESCE(q3.target_change, q3.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q3.base_plan_correction, q3.plan_revision_item_adj)),
+    'q4', COALESCE(to_jsonb(q4) - 'line_id' - 'quarter', e.quarter) || jsonb_build_object(
+      'booking_amount', CASE WHEN pg.form_type_code = 'FORM_1'
+          THEN CASE WHEN COALESCE(cd.expenses_q4, 0) > 0 THEN cd.expenses_q4 ELSE ck.expenses_q4 END
+          ELSE COALESCE(q4.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q4
+               WHEN ck.expenses_q4 > 0 THEN ck.expenses_q4
+               ELSE cd.expenses_q4 END) END,
+      'plan_revision_eco_change', COALESCE(q4.target_change, q4.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q4.base_plan_correction, q4.plan_revision_item_adj))
+  ) 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
+LEFT 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
+), eligible_lines AS (
+    SELECT DISTINCT
+      '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
+    LEFT JOIN v3.org_unit ou ON ou.id = bf.org_unit_id
+    LEFT JOIN v3.plan presence_plan ON presence_plan.line_id = bl.id
+    LEFT JOIN v3.reserve presence_reserve ON presence_reserve.line_id = bl.id
+    LEFT JOIN v3.contract_summary presence_contract_summary ON presence_contract_summary.line_id = bl.id
+    LEFT JOIN v3.allocation presence_allocation ON presence_allocation.line_id = bl.id
+    LEFT JOIN v3.collegial_approval presence_collegial_approval ON presence_collegial_approval.line_id = bl.id
+    LEFT JOIN v3.ckk presence_ckk ON presence_ckk.line_id = bl.id
+    LEFT JOIN v3.contract_detail presence_contract_detail ON presence_contract_detail.line_id = bl.id
+    LEFT JOIN v3.sequestration presence_sequestration ON presence_sequestration.line_id = bl.id
+    LEFT JOIN v3.booking presence_booking ON presence_booking.line_id = bl.id
+    LEFT JOIN v3.budget_line_quarter presence_budget_line_quarter ON presence_budget_line_quarter.line_id = bl.id
+    LEFT JOIN v3.rent_detail presence_rent_detail ON presence_rent_detail.line_id = bl.id
+    LEFT JOIN v3.security_detail presence_security_detail ON presence_security_detail.line_id = bl.id
+    LEFT JOIN v3.utility_detail presence_utility_detail ON presence_utility_detail.line_id = bl.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))
+      AND (
+        (
+          presence_plan.plan_q1 <> 0
+          OR presence_plan.plan_q2 <> 0
+          OR presence_plan.plan_q3 <> 0
+          OR presence_plan.plan_q4 <> 0
+          OR presence_plan.comment ~ '[^[:space:]]'
+        )
+        OR presence_reserve.line_id IS NOT NULL
+        OR presence_contract_summary.line_id IS NOT NULL
+        OR presence_allocation.line_id IS NOT NULL
+        OR presence_collegial_approval.line_id IS NOT NULL
+        OR presence_ckk.line_id IS NOT NULL
+        OR presence_contract_detail.line_id IS NOT NULL
+        OR presence_sequestration.line_id IS NOT NULL
+        OR presence_booking.line_id IS NOT NULL
+        OR (
+          presence_budget_line_quarter.adj_current <> 0
+          OR presence_budget_line_quarter.adj_ssp <> 0
+          OR presence_budget_line_quarter.adj_rf <> 0
+          OR presence_budget_line_quarter.adj_reserve <> 0
+          OR presence_budget_line_quarter.adj_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.target_change <> 0
+          OR presence_budget_line_quarter.base_plan_correction <> 0
+          OR presence_budget_line_quarter.base_plan_correction_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_date IS NOT NULL
+          OR presence_budget_line_quarter.payment_amount <> 0
+          OR presence_budget_line_quarter.payment_amount_ho <> 0
+          OR presence_budget_line_quarter.payment_amount_rf <> 0
+          OR presence_budget_line_quarter.payment_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_act ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.actual_m1 <> 0
+          OR presence_budget_line_quarter.actual_m2 <> 0
+          OR presence_budget_line_quarter.actual_m3 <> 0
+          OR presence_budget_line_quarter.actual_spod <> 0
+          OR presence_budget_line_quarter.transfer_to_q2 <> 0
+          OR presence_budget_line_quarter.transfer_to_q3 <> 0
+          OR presence_budget_line_quarter.transfer_to_q4 <> 0
+          OR presence_budget_line_quarter.transfer_to_economy <> 0
+          OR presence_budget_line_quarter.transfer_delay_acts <> 0
+          OR presence_budget_line_quarter.transfer_delay_procurement <> 0
+          OR presence_budget_line_quarter.transfer_economy_rf <> 0
+          OR presence_budget_line_quarter.transfer_next_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.transfer_far_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.booking_amount <> 0
+          OR presence_budget_line_quarter.plan_revision_eco_change <> 0
+          OR presence_budget_line_quarter.plan_revision_item_adj <> 0
+          OR presence_budget_line_quarter.plan_revision_increase <> 0
+          OR presence_budget_line_quarter.plan_revision_sequester <> 0
+          OR presence_budget_line_quarter.plan_revision_comment ~ '[^[:space:]]'
+        )
+        OR presence_rent_detail.line_id IS NOT NULL
+        OR presence_security_detail.line_id IS NOT NULL
+        OR presence_utility_detail.line_id IS NOT NULL
+      )
+), 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
+    GROUP BY b.line_id
+)
+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) || jsonb_build_object(
+      'expenses_q1', COALESCE(cd.expenses_q1, ck.expenses_q1),
+      'expenses_q2', COALESCE(cd.expenses_q2, ck.expenses_q2),
+      'expenses_q3', COALESCE(cd.expenses_q3, ck.expenses_q3),
+      'expenses_q4', COALESCE(cd.expenses_q4, ck.expenses_q4)),
+    'booking', COALESCE(bk.booking, jsonb_build_array(e.booking)),
+    'q1', COALESCE(to_jsonb(q1) - 'line_id' - 'quarter', e.budget_quarter) || jsonb_build_object(
+      'booking_amount', COALESCE(q1.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q1
+               WHEN ck.expenses_q1 > 0 THEN ck.expenses_q1
+               ELSE cd.expenses_q1 END)),
+    'q2', COALESCE(to_jsonb(q2) - 'line_id' - 'quarter', e.budget_quarter) || jsonb_build_object(
+      'booking_amount', COALESCE(q2.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q2
+               WHEN ck.expenses_q2 > 0 THEN ck.expenses_q2
+               ELSE cd.expenses_q2 END),
+      'plan_revision_eco_change', COALESCE(q2.target_change, q2.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q2.base_plan_correction, q2.plan_revision_item_adj)),
+    'q3', COALESCE(to_jsonb(q3) - 'line_id' - 'quarter', e.budget_quarter) || jsonb_build_object(
+      'booking_amount', COALESCE(q3.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q3
+               WHEN ck.expenses_q3 > 0 THEN ck.expenses_q3
+               ELSE cd.expenses_q3 END),
+      'plan_revision_eco_change', COALESCE(q3.target_change, q3.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q3.base_plan_correction, q3.plan_revision_item_adj)),
+    'q4', COALESCE(to_jsonb(q4) - 'line_id' - 'quarter', e.budget_quarter) || jsonb_build_object(
+      'booking_amount', COALESCE(q4.booking_amount,
+          CASE WHEN ei.sheet = 'AHR' THEN ck.expenses_q4
+               WHEN ck.expenses_q4 > 0 THEN ck.expenses_q4
+               ELSE cd.expenses_q4 END),
+      'plan_revision_eco_change', COALESCE(q4.target_change, q4.plan_revision_eco_change),
+      'plan_revision_item_adj', COALESCE(q4.base_plan_correction, q4.plan_revision_item_adj))
+  ) 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
+LEFT 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_go_export(
+    p_year integer,
+    p_org_unit_ids integer[] DEFAULT NULL,
+    p_sort_by varchar DEFAULT 'org_name',
+    p_sort_direction varchar DEFAULT 'asc'
+)
+RETURNS TABLE(sort_order bigint, row_values text[])
+LANGUAGE sql
+STABLE
+SET search_path TO 'v3', 'pg_catalog'
+AS $function$
+WITH eligible_lines AS (
+    SELECT DISTINCT
+        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,
+        ei.num_group_id,
+        COALESCE(bl.name, ei.name) AS name,
+        bl.justification,
+        CASE bl.direction
+            WHEN 'Support' THEN 'Поддержка'
+            WHEN 'Development' THEN 'Развитие'
+        END::varchar AS smeta_direction,
+        CASE ei.sheet
+            WHEN 'AHR' THEN 'АХР'
+            WHEN 'CAP' THEN 'КВ'
+            WHEN 'OPER' THEN 'Операц'
+        END::varchar AS smeta_type,
+        ei.sheet,
+        cd.counterparty,
+        cd.reference,
+        cd.subject,
+        cd.currency,
+        cd.ceiling_amount,
+        cd.expenses_q1,
+        cd.expenses_q2,
+        cd.expenses_q3,
+        cd.expenses_q4,
+        cd.vat_rate,
+        cd.deadline
+    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
+    LEFT JOIN v3.contract_detail cd ON cd.line_id = bl.id
+    LEFT JOIN v3.org_unit ou ON ou.id = bf.org_unit_id
+    LEFT JOIN v3.plan presence_plan ON presence_plan.line_id = bl.id
+    LEFT JOIN v3.reserve presence_reserve ON presence_reserve.line_id = bl.id
+    LEFT JOIN v3.contract_summary presence_contract_summary ON presence_contract_summary.line_id = bl.id
+    LEFT JOIN v3.allocation presence_allocation ON presence_allocation.line_id = bl.id
+    LEFT JOIN v3.collegial_approval presence_collegial_approval ON presence_collegial_approval.line_id = bl.id
+    LEFT JOIN v3.ckk presence_ckk ON presence_ckk.line_id = bl.id
+    LEFT JOIN v3.sequestration presence_sequestration ON presence_sequestration.line_id = bl.id
+    LEFT JOIN v3.booking presence_booking ON presence_booking.line_id = bl.id
+    LEFT JOIN v3.budget_line_quarter presence_budget_line_quarter ON presence_budget_line_quarter.line_id = bl.id
+    LEFT JOIN v3.rent_detail presence_rent_detail ON presence_rent_detail.line_id = bl.id
+    LEFT JOIN v3.security_detail presence_security_detail ON presence_security_detail.line_id = bl.id
+    LEFT JOIN v3.utility_detail presence_utility_detail ON presence_utility_detail.line_id = bl.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)
+      )
+      AND (
+        (
+          presence_plan.plan_q1 <> 0
+          OR presence_plan.plan_q2 <> 0
+          OR presence_plan.plan_q3 <> 0
+          OR presence_plan.plan_q4 <> 0
+          OR presence_plan.comment ~ '[^[:space:]]'
+        )
+        OR presence_reserve.line_id IS NOT NULL
+        OR presence_contract_summary.line_id IS NOT NULL
+        OR presence_allocation.line_id IS NOT NULL
+        OR presence_collegial_approval.line_id IS NOT NULL
+        OR presence_ckk.line_id IS NOT NULL
+        OR cd.line_id IS NOT NULL
+        OR presence_sequestration.line_id IS NOT NULL
+        OR presence_booking.line_id IS NOT NULL
+        OR (
+          presence_budget_line_quarter.adj_current <> 0
+          OR presence_budget_line_quarter.adj_ssp <> 0
+          OR presence_budget_line_quarter.adj_rf <> 0
+          OR presence_budget_line_quarter.adj_reserve <> 0
+          OR presence_budget_line_quarter.adj_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.target_change <> 0
+          OR presence_budget_line_quarter.base_plan_correction <> 0
+          OR presence_budget_line_quarter.base_plan_correction_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_date IS NOT NULL
+          OR presence_budget_line_quarter.payment_amount <> 0
+          OR presence_budget_line_quarter.payment_amount_ho <> 0
+          OR presence_budget_line_quarter.payment_amount_rf <> 0
+          OR presence_budget_line_quarter.payment_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.payment_act ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.actual_m1 <> 0
+          OR presence_budget_line_quarter.actual_m2 <> 0
+          OR presence_budget_line_quarter.actual_m3 <> 0
+          OR presence_budget_line_quarter.actual_spod <> 0
+          OR presence_budget_line_quarter.transfer_to_q2 <> 0
+          OR presence_budget_line_quarter.transfer_to_q3 <> 0
+          OR presence_budget_line_quarter.transfer_to_q4 <> 0
+          OR presence_budget_line_quarter.transfer_to_economy <> 0
+          OR presence_budget_line_quarter.transfer_delay_acts <> 0
+          OR presence_budget_line_quarter.transfer_delay_procurement <> 0
+          OR presence_budget_line_quarter.transfer_economy_rf <> 0
+          OR presence_budget_line_quarter.transfer_next_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.transfer_far_comment ~ '[^[:space:]]'
+          OR presence_budget_line_quarter.booking_amount <> 0
+          OR presence_budget_line_quarter.plan_revision_eco_change <> 0
+          OR presence_budget_line_quarter.plan_revision_item_adj <> 0
+          OR presence_budget_line_quarter.plan_revision_increase <> 0
+          OR presence_budget_line_quarter.plan_revision_sequester <> 0
+          OR presence_budget_line_quarter.plan_revision_comment ~ '[^[:space:]]'
+        )
+        OR presence_rent_detail.line_id IS NOT NULL
+        OR presence_security_detail.line_id IS NOT NULL
+        OR presence_utility_detail.line_id IS NOT NULL
+      )
+), page AS MATERIALIZED (
+    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
+)
+SELECT
+    pg.sort_order,
+    ARRAY[
+            pg.smeta_type::text,
+            pg.smeta_direction::text,
+            pg.org_name::text,
+            pg.name::text,
+            pg.item_id::text,
+            pg.num_group_id::text,
+            pg.justification::text,
+            pl.plan_q1::text,
+            pl.plan_q2::text,
+            pl.plan_q3::text,
+            pl.plan_q4::text,
+            al.internal_order::text,
+            al.property_object::text,
+            sd.adj_q1::text,
+            sd.adj_q2::text,
+            sd.adj_q3::text,
+            sd.adj_q4::text,
+            rv.amount_q1::text,
+            rv.amount_q2::text,
+            rv.amount_q3::text,
+            rv.amount_q4::text,
+            (CASE WHEN pl.line_id IS NULL AND sd.id IS NULL AND rv.line_id IS NULL THEN NULL ELSE COALESCE(pl.plan_q1, 0) + COALESCE(sd.adj_q1, 0) + COALESCE(rv.amount_q1, 0) END)::text,
+            (CASE WHEN pl.line_id IS NULL AND sd.id IS NULL AND rv.line_id IS NULL THEN NULL ELSE COALESCE(pl.plan_q2, 0) + COALESCE(sd.adj_q2, 0) + COALESCE(rv.amount_q2, 0) END)::text,
+            (CASE WHEN pl.line_id IS NULL AND sd.id IS NULL AND rv.line_id IS NULL THEN NULL ELSE COALESCE(pl.plan_q3, 0) + COALESCE(sd.adj_q3, 0) + COALESCE(rv.amount_q3, 0) END)::text,
+            (CASE WHEN pl.line_id IS NULL AND sd.id IS NULL AND rv.line_id IS NULL THEN NULL ELSE COALESCE(pl.plan_q4, 0) + COALESCE(sd.adj_q4, 0) + COALESCE(rv.amount_q4, 0) END)::text,
+            pg.counterparty::text,
+            pg.reference::text,
+            pg.subject::text,
+            pg.currency::text,
+            pg.ceiling_amount::text,
+            pg.expenses_q1::text,
+            pg.expenses_q2::text,
+            pg.expenses_q3::text,
+            pg.expenses_q4::text,
+            pg.vat_rate::text,
+            pg.deadline::text,
+            q1.adj_current::text,
+            q1.adj_ssp::text,
+            q1.adj_rf::text,
+            q1.adj_reserve::text,
+            q1.payment_date::text,
+            q1.payment_amount::text,
+            q1.payment_amount_ho::text,
+            q1.payment_amount_rf::text,
+            q1.payment_act::text,
+            (CASE WHEN pg.form_type_code = 'FORM_1' THEN CASE WHEN COALESCE(cd.expenses_q1, 0) > 0 THEN cd.expenses_q1 ELSE ck.expenses_q1 END ELSE COALESCE(q1.booking_amount,
+          CASE WHEN pg.sheet = 'AHR' THEN ck.expenses_q1
+               WHEN ck.expenses_q1 > 0 THEN ck.expenses_q1
+               ELSE cd.expenses_q1 END) END)::text,
+            q1.actual_m1::text,
+            q1.actual_m2::text,
+            q1.actual_m3::text,
+            q1.transfer_to_q2::text,
+            q1.transfer_to_q3::text,
+            q1.transfer_to_q4::text,
+            q1.transfer_to_economy::text,
+            q2.adj_current::text,
+            q2.adj_ssp::text,
+            q2.adj_rf::text,
+            q2.adj_reserve::text,
+            q2.payment_date::text,
+            q2.payment_amount::text,
+            q2.payment_amount_ho::text,
+            q2.payment_amount_rf::text,
+            q2.payment_act::text,
+            (CASE WHEN pg.form_type_code = 'FORM_1' THEN CASE WHEN COALESCE(cd.expenses_q2, 0) > 0 THEN cd.expenses_q2 ELSE ck.expenses_q2 END ELSE COALESCE(q2.booking_amount,
+          CASE WHEN pg.sheet = 'AHR' THEN ck.expenses_q2
+               WHEN ck.expenses_q2 > 0 THEN ck.expenses_q2
+               ELSE cd.expenses_q2 END) END)::text,
+            q2.actual_m1::text,
+            q2.actual_m2::text,
+            q2.actual_m3::text,
+            COALESCE(q2.target_change, q2.plan_revision_eco_change)::text,
+            COALESCE(q2.base_plan_correction, q2.plan_revision_item_adj)::text,
+            q2.plan_revision_increase::text,
+            q2.plan_revision_sequester::text,
+            q2.transfer_to_q3::text,
+            q2.transfer_to_q4::text,
+            q2.transfer_to_economy::text,
+            q3.adj_current::text,
+            q3.adj_ssp::text,
+            q3.adj_rf::text,
+            q3.adj_reserve::text,
+            q3.payment_date::text,
+            q3.payment_amount::text,
+            q3.payment_amount_ho::text,
+            q3.payment_amount_rf::text,
+            q3.payment_act::text,
+            (CASE WHEN pg.form_type_code = 'FORM_1' THEN CASE WHEN COALESCE(cd.expenses_q3, 0) > 0 THEN cd.expenses_q3 ELSE ck.expenses_q3 END ELSE COALESCE(q3.booking_amount,
+          CASE WHEN pg.sheet = 'AHR' THEN ck.expenses_q3
+               WHEN ck.expenses_q3 > 0 THEN ck.expenses_q3
+               ELSE cd.expenses_q3 END) END)::text,
+            q3.actual_m1::text,
+            q3.actual_m2::text,
+            q3.actual_m3::text,
+            COALESCE(q3.target_change, q3.plan_revision_eco_change)::text,
+            COALESCE(q3.base_plan_correction, q3.plan_revision_item_adj)::text,
+            q3.plan_revision_increase::text,
+            q3.plan_revision_sequester::text,
+            q3.transfer_to_q4::text,
+            q3.transfer_to_economy::text,
+            q4.adj_current::text,
+            q4.adj_ssp::text,
+            q4.adj_rf::text,
+            q4.adj_reserve::text,
+            q4.payment_date::text,
+            q4.payment_amount::text,
+            q4.payment_amount_ho::text,
+            q4.payment_amount_rf::text,
+            q4.payment_act::text,
+            (CASE WHEN pg.form_type_code = 'FORM_1' THEN CASE WHEN COALESCE(cd.expenses_q4, 0) > 0 THEN cd.expenses_q4 ELSE ck.expenses_q4 END ELSE COALESCE(q4.booking_amount,
+          CASE WHEN pg.sheet = 'AHR' THEN ck.expenses_q4
+               WHEN ck.expenses_q4 > 0 THEN ck.expenses_q4
+               ELSE cd.expenses_q4 END) END)::text,
+            q4.actual_m1::text,
+            q4.actual_m2::text,
+            q4.actual_m3::text,
+            q4.actual_spod::text,
+            COALESCE(q4.target_change, q4.plan_revision_eco_change)::text,
+            COALESCE(q4.base_plan_correction, q4.plan_revision_item_adj)::text,
+            q4.plan_revision_increase::text,
+            q4.plan_revision_sequester::text
+    ]::text[] AS row_values
+FROM page pg
+LEFT JOIN v3.contract_detail cd ON cd.line_id = pg.line_id
+LEFT JOIN v3.ckk ck ON ck.line_id = pg.line_id
+LEFT JOIN v3.plan pl ON pl.line_id = pg.line_id
+LEFT JOIN v3.sequestration sd
+    ON sd.line_id = pg.line_id
+   AND sd.actor = 'DFIP'
+LEFT JOIN v3.reserve rv ON rv.line_id = pg.line_id
+LEFT JOIN v3.allocation al ON al.line_id = pg.line_id
+LEFT JOIN v3.budget_line_quarter q1
+    ON q1.line_id = pg.line_id AND q1.quarter = 1
+LEFT JOIN v3.budget_line_quarter q2
+    ON q2.line_id = pg.line_id AND q2.quarter = 2
+LEFT JOIN v3.budget_line_quarter q3
+    ON q3.line_id = pg.line_id AND q3.quarter = 3
+LEFT JOIN v3.budget_line_quarter q4
+    ON q4.line_id = pg.line_id AND q4.quarter = 4
+ORDER BY pg.sort_order;
+$function$;
diff --git a/api/tests/unit/test_summary2_related_records_sql.py b/api/tests/unit/test_summary2_related_records_sql.py
new file mode 100644
index 0000000..fa1a628
--- /dev/null
+++ b/api/tests/unit/test_summary2_related_records_sql.py
@@ -0,0 +1,148 @@
+"""Exercise migration eligibility joins using SQLite, without an application DB."""
+import ast
+import re
+import sqlite3
+import unittest
+from pathlib import Path
+
+
+SQL_PATH = Path(__file__).resolve().parents[2] / "alembic/versions/sql/0049_summary2_related_records.sql"
+TABLES = (
+    "plan", "reserve", "contract_summary", "allocation", "collegial_approval",
+    "ckk", "contract_detail", "sequestration", "booking", "budget_line_quarter",
+    "rent_detail", "security_detail", "utility_detail",
+)
+
+
+# Read column types without importing SQLAlchemy or application settings.
+def data_columns(table):
+    path = SQL_PATH.parents[3] / f"src/db/models/{table}.py"
+    return {
+        node.target.id: node.value.args[0].id
+        for node in ast.walk(ast.parse(path.read_text()))
+        if isinstance(node, ast.AnnAssign)
+        and isinstance(node.target, ast.Name)
+        and node.target.id not in ("line_id", "quarter")
+    }
+
+
+class Summary2RelatedRecordsSQLTest(unittest.TestCase):
+    def setUp(self):
+        self.db = sqlite3.connect(":memory:")
+        self.addCleanup(self.db.close)
+        self.db.create_function("has_text", 1, lambda value: bool(value and value.strip()))
+        self.db.execute("ATTACH DATABASE ':memory:' AS v3")
+        self.db.executescript("""
+            CREATE TABLE v3.budget_form(id, year, form_type_code, org_unit_id);
+            CREATE TABLE v3.budget_line(id, budget_form_id, expense_item_id,
+                                       name, justification, direction);
+            CREATE TABLE v3.expense_item(id, section_code, item_id, sheet,
+                                        num_group_id, name);
+            CREATE TABLE v3.org_unit(id, title);
+            INSERT INTO v3.budget_form VALUES (1, 2026, 'FORM_1', 1);
+            INSERT INTO v3.budget_line VALUES (1, 1, 1, NULL, NULL, NULL);
+            INSERT INTO v3.expense_item VALUES (1, '1', '1', 'AHR', '1', 'Item');
+            INSERT INTO v3.org_unit VALUES (1, 'Org');
+        """)
+        for table in TABLES:
+            columns = "line_id"
+            if table in ("plan", "budget_line_quarter"):
+                columns += "".join(f", {field} {'NUMERIC' if kind == 'Numeric' else 'TEXT'}"
+                                   for field, kind in data_columns(table).items())
+                if table == "budget_line_quarter":
+                    columns += ", quarter"
+            if table == "contract_detail":
+                columns += ", counterparty, reference, subject, currency, ceiling_amount"
+                columns += ", expenses_q1, expenses_q2, expenses_q3, expenses_q4, vat_rate, deadline"
+            self.db.execute(f"CREATE TABLE v3.{table} ({columns})")
+        # Execute the eligibility SELECTs, adapting PostgreSQL casts, arrays and regex syntax.
+        self.queries = []
+        for part in SQL_PATH.read_text().split("eligible_lines AS (")[1:]:
+            query = part.split("), ", 1)[0].replace("::varchar", "")
+            query = re.sub(r"(presence_\w+\.\w+) ~ '\[\^\[:space:\]\]'",
+                           r"has_text(\1)", query)
+            query = query.replace("p_year", ":year")
+            query = query.replace("cardinality(p_org_unit_ids)", "1")
+            query = query.replace("ANY(p_org_unit_ids)", ":org_id")
+            query = query.replace("p_org_unit_ids", ":org_id")
+            self.queries.append(query)
+        self.assertEqual(len(self.queries), 3)
+
+    def rows(self, index, year=2026, org_id=None):
+        return self.db.execute(self.queries[index], {"year": year, "org_id": org_id}).fetchall()
+
+    def test_each_related_table_alone_includes_line_even_with_empty_fields(self):
+        for index in range(3):
+            self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
+                            ("FORM_2" if index == 1 else "FORM_1",))
+            self.assertEqual(self.rows(index), [])
+            for table in TABLES:
+                with self.subTest(query=index, table=table):
+                    self.db.execute(f"INSERT INTO v3.{table}(line_id) VALUES (999)")
+                    self.assertEqual(self.rows(index), [])
+                    self.db.execute(f"INSERT INTO v3.{table}(line_id) VALUES (1)")
+                    self.assertEqual(len(self.rows(index)), 0 if table in ("plan", "budget_line_quarter") else 1)
+                    self.db.execute(f"DELETE FROM v3.{table}")
+
+    def test_multiple_related_records_do_not_duplicate_lines(self):
+        for table in ("booking", "budget_line_quarter", "rent_detail", "sequestration"):
+            self.db.executemany(f"INSERT INTO v3.{table}(line_id) VALUES (?)", [(1,)] * 4)
+        for index in range(3):
+            self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
+                            ("FORM_2" if index == 1 else "FORM_4",))
+            self.assertEqual(len(self.rows(index)), 1)
+
+    def test_default_plan_and_quarters_do_not_qualify(self):
+        for table in ("plan", "budget_line_quarter"):
+            fields = data_columns(table)
+            names = ", ".join(fields)
+            values = [0 if kind == "Numeric" else " \t\n\r" if kind == "String" else None
+                      for kind in fields.values()]
+            placeholders = ", ".join("?" for _ in fields)
+            self.db.execute(f"INSERT INTO v3.{table}(line_id, {names}) VALUES (1, {placeholders})", values)
+        # Service quarter numbers must not qualify as meaningful data.
+        self.db.execute("UPDATE v3.budget_line_quarter SET quarter = 1")
+        for quarter in (2, 3, 4):
+            self.db.execute("INSERT INTO v3.budget_line_quarter(line_id, quarter, actual_m1) VALUES (1, ?, 0)",
+                            (quarter,))
+        for index in range(3):
+            self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
+                            ("FORM_2" if index == 1 else "FORM_1",))
+            self.assertEqual(self.rows(index), [])
+            # Presence in another section still qualifies independently.
+            self.db.execute("INSERT INTO v3.reserve(line_id) VALUES (1)")
+            self.assertEqual(len(self.rows(index)), 1)
+            self.db.execute("DELETE FROM v3.reserve")
+
+    def test_each_meaningful_plan_or_quarter_field_qualifies(self):
+        for index in range(3):
+            self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
+                            ("FORM_2" if index == 1 else "FORM_1",))
+            for table in ("plan", "budget_line_quarter"):
+                for field, kind in data_columns(table).items():
+                    values = (12, -12) if kind == "Numeric" else ("2026-10-21",) if kind == "Date" else (" text ",)
+                    for value in values:
+                        with self.subTest(query=index, table=table, field=field, value=value):
+                            self.db.execute(f"INSERT INTO v3.{table}(line_id, {field}) VALUES (1, ?)", (value,))
+                            self.assertEqual(len(self.rows(index)), 1)
+                            self.db.execute(f"DELETE FROM v3.{table}")
+
+    def test_source_year_org_and_sheet_filters_are_preserved(self):
+        self.db.execute("INSERT INTO v3.plan(line_id, plan_q1) VALUES (1, 1)")
+        for index in range(3):
+            for form in ("FORM_1", "FORM_2", "FORM_3", "FORM_4"):
+                self.db.execute("UPDATE v3.budget_form SET form_type_code = ?", (form,))
+                expected = form == "FORM_2" if index == 1 else form in ("FORM_1", "FORM_4")
+                self.assertEqual(bool(self.rows(index)), expected)
+            self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
+                            ("FORM_2" if index == 1 else "FORM_1",))
+            self.assertEqual(self.rows(index, year=2025), [])
+            self.assertEqual(self.rows(index, org_id=2), [])
+            self.assertEqual(len(self.rows(index, org_id=1)), 1)
+            self.db.execute("UPDATE v3.expense_item SET sheet = 'OTHER'")
+            self.assertEqual(self.rows(index), [])
+            self.db.execute("UPDATE v3.expense_item SET sheet = 'AHR'")
+
+
+if __name__ == "__main__":
+    unittest.main()