api/alembic/versions/0050_form2_ahr_spod_column.py

@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0050"
+down_revision = "0049"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0050_form2_ahr_spod_column.sql")
+
+
+def downgrade() -> None:
+    pass

api/alembic/versions/0051_form2_ahr_satellite_new_line.py

@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0051"
+down_revision = "0050"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0051_form2_ahr_satellite_new_line.sql")
+
+
+def downgrade() -> None:
+    pass

api/alembic/versions/0052_form2_ahr_limit_period_vat_units.py

@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0052"
+down_revision = "0051"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0052_form2_ahr_limit_period_vat_units.sql")
+
+
+def downgrade() -> None:
+    pass

api/alembic/versions/0053_form2_ahr_source_sheet.py

@@ -0,0 +1,15 @@
+from sql_migration import run_sql_file_migration
+
+
+revision = "0053"
+down_revision = "0052"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    run_sql_file_migration("0053_form2_ahr_source_sheet.sql")
+
+
+def downgrade() -> None:
+    pass

api/alembic/versions/sql/0051_form2_ahr_satellite_new_line.sql

@@ -0,0 +1,228 @@
+-- AURORA-1909: добавление записи на сателлите АХР (аренда/коммуналка/охрана)
+-- не должно захватывать существующую (в т.ч. ручную) строку статьи 314/24/779.
+--
+-- v3.add_budget_line, ветка p_sheet IN ('AHR_RENT','AHR_UTILITY','AHR_SECURITY'):
+-- раньше искало ЛЮБУЮ существующую строку статьи (без ORDER BY, без исключения
+-- ручных и уже привязанных строк) и переиспользовало её как v_parent_line.
+-- Если строка не была зарегистрирована в v3.form2_ahr_satellite_line_source,
+-- sync (_ensure_form2_ahr_detail_sync_line, 0031) переименовывал и перезаписывал
+-- её план/факт значениями новой записи — в т.ч. ручные строки исполнителя.
+-- Теперь всегда создаётся новая пустая строка-заготовка; sync заберёт её себе
+-- как строку именно этой записи (её ещё нет в form2_ahr_satellite_line_source).
+--
+-- Лимитная часть (_ensure_form2_ahr_limit_sync_line) здесь не трогается —
+-- это AURORA-1907. Статьи 314/24/779 не трогаются — это AURORA-1887.
+
+CREATE OR REPLACE FUNCTION v3.add_budget_line(p_form_id integer, p_expense_item_id integer DEFAULT NULL::integer, p_sheet character varying DEFAULT NULL::character varying, p_item_id character varying DEFAULT NULL::character varying, p_section_code character varying DEFAULT NULL::character varying, p_direction character varying DEFAULT NULL::character varying, p_name character varying DEFAULT NULL::character varying, p_internal_order character varying DEFAULT NULL::character varying, p_vsp_id integer DEFAULT NULL::integer, p_project_id integer DEFAULT NULL::integer, p_justification character varying DEFAULT NULL::character varying, p_contract_number character varying DEFAULT NULL::character varying, p_contract_end_date date DEFAULT NULL::date)
+ RETURNS TABLE(row_type character varying, depth integer, sort_order bigint, data jsonb)
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+  v_form_type    VARCHAR;
+  v_eid          INT;
+  v_sheet        VARCHAR;
+  v_auto_dir     VARCHAR;
+  v_final_dir    VARCHAR;
+  v_new_id       INT;
+  v_cnt          INT;
+  v_sat_table    TEXT;
+  v_sat_eid      INT;
+  v_parent_line  INT;
+  v_decision     JSONB;
+  v_msg TEXT;
+  v_user_id INT;
+  v_line_name VARCHAR;
+BEGIN
+  SELECT form_type_code INTO v_form_type FROM v3.budget_form WHERE id = p_form_id;
+  IF v_form_type IS NULL THEN
+    RAISE EXCEPTION 'budget_form id=% не существует', p_form_id;
+  END IF;
+  IF v_form_type = 'FORM_3' THEN
+    RAISE EXCEPTION 'FORM_3 не использует budget_line — см. add_form3_line (TBD)';
+  END IF;
+
+  v_user_id := v3.current_user_id();
+  v_decision := v3.can_edit(p_form_id, p_sheet, p_direction, NULL, v_user_id);
+
+  IF NOT (v_decision->>'ok')::boolean THEN
+    IF v_decision->>'code' = 'role_not_allowed' THEN
+        RAISE EXCEPTION 'role_not_allowed: Невозможно вставить строку';
+    ELSIF v_decision->>'code' = 'org_not_assigned' THEN
+        RAISE EXCEPTION 'org_not_assigned:  Невозможно вставить строку';
+    ELSIF v_decision->>'code' = 'window_closed' THEN
+        IF v_decision ? 'opens_at' THEN
+            v_msg := format('window_closed: opens %s', v_decision->>'opens_at');
+        ELSIF v_decision->>'closes_at' IS NOT NULL THEN
+            v_msg := format('window_closed: closed %s', v_decision->>'closes_at');
+        ELSE
+            v_msg := 'window_closed: no phase';
+        END IF;
+        RAISE EXCEPTION '%', v_msg;
+    ELSE
+        RAISE EXCEPTION '%', v_decision->>'code';
+    END IF;
+  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;
+    v_sat_eid := CASE p_sheet
+      WHEN 'AHR_RENT'     THEN 314
+      WHEN 'AHR_UTILITY'  THEN 24
+      WHEN 'AHR_SECURITY' THEN 779
+    END;
+
+    IF p_vsp_id IS NULL THEN
+      RAISE EXCEPTION 'p_vsp_id обязателен для сателлитного листа %', p_sheet;
+    END IF;
+    IF NOT EXISTS (SELECT 1 FROM v3.vsp WHERE id = p_vsp_id) THEN
+      RAISE EXCEPTION 'vsp id=% не существует', p_vsp_id;
+    END IF;
+
+    -- AURORA-1909: раньше здесь искалась и переиспользовалась любая
+    -- существующая строка статьи (в т.ч. ручная — см. комментарий в начале
+    -- файла). Каждая новая запись сателлита получает свою строку-заготовку;
+    -- sync_form2_ahr_satellite_line(s) заберёт её как строку именно этой
+    -- записи, т.к. её ещё нет в v3.form2_ahr_satellite_line_source.
+    INSERT INTO v3.budget_line (budget_form_id, expense_item_id, name, direction)
+    VALUES (
+      p_form_id, v_sat_eid, NULL,
+      CASE v_form_type WHEN 'FORM_2' THEN 'Support' WHEN 'FORM_4' THEN 'Development' ELSE NULL END
+    ) RETURNING id INTO v_parent_line;
+
+    EXECUTE format(
+      'INSERT INTO v3.%I (line_id, vsp_id, contract_number, contract_end_date) '
+      || 'VALUES ($1, $2, $3, $4) RETURNING id',
+      v_sat_table
+    ) USING v_parent_line, p_vsp_id, p_contract_number, p_contract_end_date
+      INTO v_new_id;
+
+    PERFORM v3.sync_form2_ahr_satellite_line(p_form_id, p_sheet, v_new_id);
+
+    RETURN QUERY
+    SELECT v.row_type, v.depth, v.sort_order, v.data
+      FROM v3.v_form_view(p_form_id, p_sheet, NULL, NULL) v
+     WHERE v.row_type = 'INPUT' AND (v.data->>'id')::INT = v_new_id;
+    RETURN;
+  END IF;
+
+  IF p_expense_item_id IS NOT NULL THEN
+    SELECT ei.id, ei.sheet INTO v_eid, v_sheet
+      FROM v3.expense_item ei WHERE ei.id = p_expense_item_id;
+    IF v_eid IS NULL THEN
+      RAISE EXCEPTION 'expense_item id=% не существует', p_expense_item_id;
+    END IF;
+    IF NOT EXISTS (
+      SELECT 1 FROM v3.expense_item_form_type
+       WHERE expense_item_id = v_eid AND form_type_code = v_form_type
+    ) THEN
+      RAISE EXCEPTION 'expense_item id=% не привязан к form_type %', v_eid, v_form_type;
+    END IF;
+  ELSE
+    IF p_sheet IS NULL OR p_item_id IS NULL THEN
+      RAISE EXCEPTION 'нужен либо p_expense_item_id, либо (p_sheet + p_item_id)';
+    END IF;
+
+    SELECT count(*) INTO v_cnt
+      FROM v3.expense_item ei
+      JOIN v3.expense_item_form_type eift ON eift.expense_item_id = ei.id
+     WHERE ei.item_id = p_item_id
+       AND ei.sheet   = p_sheet
+       AND eift.form_type_code = v_form_type
+       AND (p_section_code IS NULL OR ei.section_code = p_section_code)
+       AND (p_direction    IS NULL OR ei.direction IS NULL OR ei.direction = p_direction);
+
+    IF v_cnt = 0 THEN
+      RAISE EXCEPTION 'expense_item не найден: sheet=%, item_id=%, section=%, direction=%, form=%',
+        p_sheet, p_item_id, p_section_code, p_direction, v_form_type;
+    END IF;
+    IF v_cnt > 1 THEN
+      RAISE EXCEPTION 'expense_item не уникален (% совпадений): sheet=%, item_id=%, section=%, direction=%. Уточните p_section_code или передайте p_expense_item_id напрямую',
+        v_cnt, p_sheet, p_item_id, p_section_code, p_direction;
+    END IF;
+
+    SELECT ei.id, ei.sheet INTO v_eid, v_sheet
+      FROM v3.expense_item ei
+      JOIN v3.expense_item_form_type eift ON eift.expense_item_id = ei.id
+     WHERE ei.item_id = p_item_id
+       AND ei.sheet   = p_sheet
+       AND eift.form_type_code = v_form_type
+       AND (p_section_code IS NULL OR ei.section_code = p_section_code)
+       AND (p_direction    IS NULL OR ei.direction IS NULL OR ei.direction = p_direction);
+  END IF;
+
+  v_auto_dir := CASE
+    WHEN v_form_type = 'FORM_2' THEN 'Support'
+    WHEN v_form_type = 'FORM_4' THEN 'Development'
+    WHEN v_form_type = 'FORM_1' AND v_sheet = 'OPER' THEN NULL
+    ELSE NULL
+  END;
+
+  IF v_form_type = 'FORM_1' AND v_sheet IN ('AHR','CAP') AND p_direction IS NULL THEN
+    RAISE EXCEPTION 'p_direction обязателен для FORM_1 / sheet=% (Support|Development)', v_sheet;
+  END IF;
+
+  IF v_form_type IN ('FORM_2','FORM_4') AND p_direction IS NOT NULL AND p_direction <> v_auto_dir THEN
+    RAISE EXCEPTION 'p_direction=% несовместим с form_type=% (фиксирован=%)',
+      p_direction, v_form_type, v_auto_dir;
+  END IF;
+
+  IF v_form_type = 'FORM_1' AND v_sheet = 'OPER' AND p_direction IS NOT NULL THEN
+    RAISE EXCEPTION 'p_direction должен быть NULL для FORM_1 / sheet=OPER (получено: %)', p_direction;
+  END IF;
+
+  v_final_dir := COALESCE(p_direction, v_auto_dir);
+
+  IF p_vsp_id IS NOT NULL AND NOT EXISTS (SELECT 1 FROM v3.vsp WHERE id = p_vsp_id) THEN
+    RAISE EXCEPTION 'vsp id=% не существует', p_vsp_id;
+  END IF;
+  IF p_project_id IS NOT NULL AND NOT EXISTS (SELECT 1 FROM v3.form4_project WHERE id = p_project_id) THEN
+    RAISE EXCEPTION 'form4_project id=% не существует', p_project_id;
+  END IF;
+
+  v_line_name := CASE WHEN v_form_type = 'FORM_4' THEN NULL ELSE '' END;
+
+  INSERT INTO v3.budget_line (
+    budget_form_id, expense_item_id, name, internal_order,
+    vsp_id, project_id, direction, justification
+  ) VALUES (
+    p_form_id, v_eid, v_line_name, p_internal_order,
+    p_vsp_id, p_project_id, v_final_dir, p_justification
+  ) RETURNING id INTO v_new_id;
+
+  PERFORM v3.log_event(
+    'ROW_CREATE', 'ROW',
+    jsonb_build_object(
+      'sheet',           v_sheet,
+      'line_id',         v_new_id,
+      'expense_item_id', v_eid,
+      'direction',       v_final_dir,
+      'name',            v_line_name,
+      'vsp_id',          p_vsp_id,
+      'project_id',      p_project_id
+    ),
+    p_form_id
+  );
+
+  DECLARE v_ei_path INT[];
+  BEGIN
+    v_ei_path := v3._expense_item_path_set(ARRAY[v_eid]);
+    RETURN QUERY
+    SELECT v.row_type, v.depth, v.sort_order, v.data
+      FROM v3.v_form_view(p_form_id, v_sheet, NULL, v_final_dir) v
+     WHERE (v.row_type IN ('ROOT','GROUP','ITEM','SUB_ITEM')
+            AND (v.data->'header'->>'expense_item_id')::INT = ANY(v_ei_path))
+        OR (v.row_type = 'INPUT' AND (v.data->>'line_id')::INT = v_new_id)
+     ORDER BY v.sort_order;
+  END;
+END;
+$function$;
+
+-- AURORA-1909: мёртвый код (0031) — _ensure_form2_ahr_sync_line вызывается
+-- только из _upsert_form2_ahr_sync_values, а саму _upsert_form2_ahr_sync_values
+-- нигде не вызывают (актуальный путь — ...detail_sync_line/...detail_sync_values).
+DROP FUNCTION IF EXISTS v3._upsert_form2_ahr_sync_values(INT, INT, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC, NUMERIC);
+DROP FUNCTION IF EXISTS v3._ensure_form2_ahr_sync_line(INT, INT);

api/alembic/versions/sql/0052_form2_ahr_limit_period_vat_units.sql

@@ -0,0 +1,914 @@
+-- AURORA-1897: лист «АХР лимиты» формы 2.
+--   1) годовые нормативы (ДМС/оргтехника) делятся на 4 квартала, а не
+--      дублируются в каждом квартале;
+--   2) сумма на листе лимитов и в плане АХР считается от лимита БЕЗ НДС;
+--   3) план лимитных строк в АХР переводится в тыс. руб. (как аренда/
+--      коммуналка/охрана/Смета), а не остаётся в рублях.
+--
+-- CREATE OR REPLACE для v3.v_form2_view, v3.sync_form2_ahr_satellite_lines и
+-- v3.sync_form2_ahr_satellite_line ниже воспроизводят тело функций, актуальное
+-- на голове миграций этой ветки (0051): сами функции последний раз целиком
+-- переопределены в 0050_form2_ahr_spod_column.sql (ради колонки СПОД),
+-- 0051_form2_ahr_satellite_new_line.sql их не трогает (проверено grep —
+-- он редактирует только v3.add_budget_line). Правится только ветка
+-- AHR_LIMIT; ветки AHR/CAP/OPER/AHR_RENT/AHR_UTILITY/AHR_SECURITY/OTCH9F/SMETA
+-- и переносы аренды/коммуналки/охраны копируются из 0050 без изменений.
+
+
+-- 1. Справочник: period — YEAR / QUARTER / MONTH, по умолчанию QUARTER.
+ALTER TABLE v3.limit_template
+  ADD COLUMN IF NOT EXISTS period varchar NOT NULL DEFAULT 'QUARTER';
+
+ALTER TABLE v3.limit_template
+  ADD CONSTRAINT ck_v3_limit_template_period CHECK (period IN ('YEAR','QUARTER','MONTH'));
+
+-- Backfill по тому же правилу, что раньше зашивал фактор прямо в формулу.
+UPDATE v3.limit_template SET period = 'YEAR'  WHERE unit LIKE '%/год';
+UPDATE v3.limit_template SET period = 'MONTH' WHERE unit LIKE '%/месяц';
+
+
+-- 2. Точечные правки справочника (см. разбор в тикете AURORA-1897).
+DO $do$
+BEGIN
+    UPDATE v3.limit_template
+       SET unit = '1 чел/год', period = 'YEAR'
+     WHERE id = 24 AND name = '- стандарт РФ';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=24 (- стандарт РФ) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET unit = '1 чел/год', period = 'YEAR'
+     WHERE id = 25 AND name = '- стандарт 1 РФ';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=25 (- стандарт 1 РФ) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET unit = '1 шт/год', period = 'YEAR',
+           limit_with_vat = 6213, limit_without_vat = 5177.5
+     WHERE id = 13 AND name = '- принтеры';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=13 (- принтеры) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET unit = '1 шт/год', period = 'YEAR',
+           limit_with_vat = 6213, limit_without_vat = 5177.5
+     WHERE id = 14 AND name = '- МФУ';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=14 (- МФУ) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET unit = '1 шт/год', period = 'YEAR',
+           limit_with_vat = 6213, limit_without_vat = 5177.5
+     WHERE id = 15 AND name = '- копировальные аппараты';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=15 (- копировальные аппараты) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET unit = '1 чел/квартал'
+     WHERE id = 21 AND name = '- Канцелярские принадлежности';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=21 (- Канцелярские принадлежности) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET limit_without_vat = 375
+     WHERE id = 7 AND name = '- SIM-карта для планшета (легкий фронт)';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=7 (SIM-карта для планшета) не найден';
+    END IF;
+
+    UPDATE v3.limit_template
+       SET limit_without_vat = 375
+     WHERE id = 8 AND name = '- SIM-карта для уполномоченного работника';
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'limit_template.id=8 (SIM-карта для уполномоченного работника) не найден';
+    END IF;
+END;
+$do$;
+
+
+-- 3. Новая формула: рубли без НДС, период вместо regexp по названию unit.
+CREATE OR REPLACE FUNCTION v3._form2_ahr_limit_amount(
+    p_period character varying,
+    p_limit  numeric,
+    p_qty    numeric
+)
+RETURNS numeric
+LANGUAGE sql
+IMMUTABLE
+AS $function$
+    SELECT COALESCE(p_qty, 0) * COALESCE(p_limit, 0) *
+           CASE p_period
+             WHEN 'YEAR'  THEN 0.25
+             WHEN 'MONTH' THEN 3
+             ELSE 1
+           END;
+$function$;
+
+
+-- 4а. v3.v_form2_view: ветка AHR_LIMIT — amount от limit_without_vat,
+-- amount_year, period в data, последняя строка «Итого» (row_type ROOT).
+CREATE OR REPLACE FUNCTION v3.v_form2_view(
+    p_form_id   INT,
+    p_sheet     VARCHAR,
+    p_sections  TEXT[] DEFAULT NULL
+)
+RETURNS TABLE (
+    row_type    VARCHAR,
+    depth       INT,
+    sort_order  BIGINT,
+    data        JSONB
+)
+AS $function$
+BEGIN
+
+
+  IF p_sheet IN ('AHR','CAP','OPER') THEN
+    RETURN QUERY
+    SELECT
+      j.row_type,
+      j.depth,
+      ROW_NUMBER() OVER (ORDER BY j._sort_path) AS sort_order,
+      jsonb_build_object(
+        'line_id',          j.line_id,
+        'header',           j.header,
+        'plan',             j.plan_data,
+        'seq_dfip',         j.seq_dfip_data,
+        'seq_ssp',          j.seq_ssp_data,
+        'approved',         j.approved_data,
+        'contract',         j.contract_data,
+        'booking',          j.booking_data,
+        'q1',               j.q1_data,
+        'q2',               j.q2_data,
+        'q3',               j.q3_data,
+        'q4',               j.q4_data,
+        'totals',           j.totals_data
+      ) AS data
+    FROM v3.v_form2_sheet_jsonb(p_form_id, p_sheet, p_sections) j
+    ORDER BY j._sort_path;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'AHR_LIMIT' THEN
+    RETURN QUERY
+    WITH RECURSIVE tree AS (
+      SELECT id AS root_id, id AS desc_id FROM v3.limit_template
+      UNION
+      SELECT t.root_id, child.id
+      FROM tree t
+      JOIN v3.limit_template child ON child.parent_id = t.desc_id
+    ),
+    leaf_amt AS (
+
+      SELECT lt.id,
+             fl.qty_q1, fl.qty_q2, fl.qty_q3, fl.qty_q4,
+             v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q1) AS amount_q1,
+             v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q2) AS amount_q2,
+             v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q3) AS amount_q3,
+             v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q4) AS amount_q4
+      FROM v3.limit_template lt
+      LEFT JOIN v3.form_limit fl
+        ON fl.template_id = lt.id AND fl.budget_form_id = p_form_id
+      WHERE lt.row_type = 'LEAF'
+    ),
+    leaf_amt_year AS (
+      SELECT la.*,
+             (COALESCE(la.amount_q1,0)+COALESCE(la.amount_q2,0)
+              +COALESCE(la.amount_q3,0)+COALESCE(la.amount_q4,0)) AS amount_year
+      FROM leaf_amt la
+    ),
+    agg AS (
+      SELECT t.root_id,
+        SUM(la.qty_q1)    AS qty_q1,    SUM(la.amount_q1)    AS amount_q1,
+        SUM(la.qty_q2)    AS qty_q2,    SUM(la.amount_q2)    AS amount_q2,
+        SUM(la.qty_q3)    AS qty_q3,    SUM(la.amount_q3)    AS amount_q3,
+        SUM(la.qty_q4)    AS qty_q4,    SUM(la.amount_q4)    AS amount_q4,
+                                         SUM(la.amount_year)  AS amount_year
+      FROM tree t
+      JOIN leaf_amt_year la ON la.id = t.desc_id
+      GROUP BY t.root_id
+    ),
+    rows AS (
+      SELECT
+
+        CASE lt.row_type WHEN 'SECTION' THEN 'ROOT'
+                         WHEN 'GROUP'   THEN 'GROUP'
+                         WHEN 'LEAF'    THEN 'INPUT' END::VARCHAR AS row_type,
+        CASE lt.row_type WHEN 'SECTION' THEN 0 WHEN 'GROUP' THEN 1 ELSE 2 END AS depth,
+        lt.sort_order::BIGINT AS sort_order,
+        jsonb_build_object(
+          'id',               lt.id,
+          'section_no',       lt.section_no,
+          'expense_item_code',lt.expense_item_code,
+          'name',             lt.name,
+          'unit',             lt.unit,
+          'period',           lt.period,
+          'limit_with_vat',   lt.limit_with_vat,
+          'limit_without_vat',lt.limit_without_vat,
+          'qty_q1',           a.qty_q1,    'amount_q1', a.amount_q1,
+          'qty_q2',           a.qty_q2,    'amount_q2', a.amount_q2,
+          'qty_q3',           a.qty_q3,    'amount_q3', a.amount_q3,
+          'qty_q4',           a.qty_q4,    'amount_q4', a.amount_q4,
+          'amount_year',      a.amount_year,
+          'comment',          fl.comment
+        ) AS data
+      FROM v3.limit_template lt
+      LEFT JOIN agg a ON a.root_id = lt.id
+      LEFT JOIN v3.form_limit fl
+        ON fl.template_id = lt.id AND fl.budget_form_id = p_form_id
+
+      UNION ALL
+
+      SELECT
+        'ROOT'::VARCHAR AS row_type,
+        0               AS depth,
+        999999::BIGINT  AS sort_order,
+        jsonb_build_object(
+          'id',          0,
+          'name',        'Итого',
+          'amount_q1',   totals.amount_q1,
+          'amount_q2',   totals.amount_q2,
+          'amount_q3',   totals.amount_q3,
+          'amount_q4',   totals.amount_q4,
+          'amount_year', totals.amount_year
+        ) AS data
+      FROM (
+        SELECT
+          SUM(la.amount_q1)   AS amount_q1,
+          SUM(la.amount_q2)   AS amount_q2,
+          SUM(la.amount_q3)   AS amount_q3,
+          SUM(la.amount_q4)   AS amount_q4,
+          SUM(la.amount_year) AS amount_year
+        FROM leaf_amt_year la
+      ) totals
+    )
+    SELECT rows.row_type, rows.depth, rows.sort_order, rows.data
+      FROM rows
+     ORDER BY rows.sort_order;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'AHR_RENT' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY rd.id) AS sort_order,
+      jsonb_build_object(
+        'id',               rd.id,
+        'line_id',          rd.line_id,
+        'vsp_id',           rd.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'rented_area',      v.total_area,
+        'contract_number',  rd.contract_number,
+        'contract_end_date',rd.contract_end_date,
+        'plan',             jsonb_build_object('q1', rd.plan_q1, 'q2', rd.plan_q2, 'q3', rd.plan_q3, 'q4', rd.plan_q4,
+                                               'year', COALESCE(rd.plan_q1,0)+COALESCE(rd.plan_q2,0)+COALESCE(rd.plan_q3,0)+COALESCE(rd.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', rd.actual_jan, 'feb', rd.actual_feb, 'mar', rd.actual_mar,
+                                               'total', COALESCE(rd.actual_jan,0)+COALESCE(rd.actual_feb,0)+COALESCE(rd.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', rd.actual_apr, 'may', rd.actual_may, 'jun', rd.actual_jun,
+                                               'total', COALESCE(rd.actual_apr,0)+COALESCE(rd.actual_may,0)+COALESCE(rd.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', rd.actual_jul, 'aug', rd.actual_aug, 'sep', rd.actual_sep,
+                                               'total', COALESCE(rd.actual_jul,0)+COALESCE(rd.actual_aug,0)+COALESCE(rd.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', rd.actual_oct, 'nov', rd.actual_nov, 'dec', rd.actual_dec, 'spod', rd.actual_spod,
+                                               'total', COALESCE(rd.actual_oct,0)+COALESCE(rd.actual_nov,0)+COALESCE(rd.actual_dec,0)+COALESCE(rd.actual_spod,0)),
+        'comment',          rd.comment
+      )
+    FROM v3.rent_detail rd
+    JOIN v3.budget_line bl ON bl.id = rd.line_id
+    JOIN v3.vsp v          ON v.id  = rd.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY rd.id;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'AHR_UTILITY' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY ud.id) AS sort_order,
+      jsonb_build_object(
+        'id',               ud.id,
+        'line_id',          ud.line_id,
+        'vsp_id',           ud.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'object_area',      v.total_area,
+        'contract_number',  ud.contract_number,
+        'contract_end_date',ud.contract_end_date,
+        'plan',             jsonb_build_object('q1', ud.plan_q1, 'q2', ud.plan_q2, 'q3', ud.plan_q3, 'q4', ud.plan_q4,
+                                               'year', COALESCE(ud.plan_q1,0)+COALESCE(ud.plan_q2,0)+COALESCE(ud.plan_q3,0)+COALESCE(ud.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', ud.actual_jan, 'feb', ud.actual_feb, 'mar', ud.actual_mar,
+                                               'total', COALESCE(ud.actual_jan,0)+COALESCE(ud.actual_feb,0)+COALESCE(ud.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', ud.actual_apr, 'may', ud.actual_may, 'jun', ud.actual_jun,
+                                               'total', COALESCE(ud.actual_apr,0)+COALESCE(ud.actual_may,0)+COALESCE(ud.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', ud.actual_jul, 'aug', ud.actual_aug, 'sep', ud.actual_sep,
+                                               'total', COALESCE(ud.actual_jul,0)+COALESCE(ud.actual_aug,0)+COALESCE(ud.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', ud.actual_oct, 'nov', ud.actual_nov, 'dec', ud.actual_dec, 'spod', ud.actual_spod,
+                                               'total', COALESCE(ud.actual_oct,0)+COALESCE(ud.actual_nov,0)+COALESCE(ud.actual_dec,0)+COALESCE(ud.actual_spod,0)),
+        'comment',          ud.comment
+      )
+    FROM v3.utility_detail ud
+    JOIN v3.budget_line bl ON bl.id = ud.line_id
+    JOIN v3.vsp v          ON v.id  = ud.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY ud.id;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'AHR_SECURITY' THEN
+    RETURN QUERY
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY sd.id) AS sort_order,
+      jsonb_build_object(
+        'id',               sd.id,
+        'line_id',          sd.line_id,
+        'vsp_id',           sd.vsp_id,
+        'address',          v.address,
+        'object_type',      v.format,
+        'object_area',      v.total_area,
+        'contract_number',  sd.contract_number,
+        'contract_end_date',sd.contract_end_date,
+        'plan',             jsonb_build_object('q1', sd.plan_q1, 'q2', sd.plan_q2, 'q3', sd.plan_q3, 'q4', sd.plan_q4,
+                                               'year', COALESCE(sd.plan_q1,0)+COALESCE(sd.plan_q2,0)+COALESCE(sd.plan_q3,0)+COALESCE(sd.plan_q4,0)),
+        'fact_q1',          jsonb_build_object('jan', sd.actual_jan, 'feb', sd.actual_feb, 'mar', sd.actual_mar,
+                                               'total', COALESCE(sd.actual_jan,0)+COALESCE(sd.actual_feb,0)+COALESCE(sd.actual_mar,0)),
+        'fact_q2',          jsonb_build_object('apr', sd.actual_apr, 'may', sd.actual_may, 'jun', sd.actual_jun,
+                                               'total', COALESCE(sd.actual_apr,0)+COALESCE(sd.actual_may,0)+COALESCE(sd.actual_jun,0)),
+        'fact_q3',          jsonb_build_object('jul', sd.actual_jul, 'aug', sd.actual_aug, 'sep', sd.actual_sep,
+                                               'total', COALESCE(sd.actual_jul,0)+COALESCE(sd.actual_aug,0)+COALESCE(sd.actual_sep,0)),
+        'fact_q4',          jsonb_build_object('oct', sd.actual_oct, 'nov', sd.actual_nov, 'dec', sd.actual_dec, 'spod', sd.actual_spod,
+                                               'total', COALESCE(sd.actual_oct,0)+COALESCE(sd.actual_nov,0)+COALESCE(sd.actual_dec,0)+COALESCE(sd.actual_spod,0)),
+        'comment',          sd.comment
+      )
+    FROM v3.security_detail sd
+    JOIN v3.budget_line bl ON bl.id = sd.line_id
+    JOIN v3.vsp v          ON v.id  = sd.vsp_id
+    WHERE bl.budget_form_id = p_form_id
+    ORDER BY sd.id;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'OTCH9F' THEN
+    RETURN QUERY
+    WITH base AS (
+      SELECT far.id, far.budget_form_id, far.expense_item_id,
+             far.equipment_name, far.month,
+             far.acquired_qty_604,    far.acquired_amt_604,
+             far.disposed_qty_604,    far.disposed_amt_604,
+             far.acquired_qty_60415,  far.acquired_amt_60415,
+             far.transferred_qty_60415, far.transferred_amt_60415,
+             far.go_balance_only_amt,
+
+             FIRST_VALUE(COALESCE(far.opening_qty_604,0))
+               OVER w AS base_qty_604,
+             FIRST_VALUE(COALESCE(far.opening_amt_604,0))
+               OVER w AS base_amt_604,
+             FIRST_VALUE(COALESCE(far.opening_qty_60415,0))
+               OVER w AS base_qty_60415,
+             FIRST_VALUE(COALESCE(far.opening_amt_60415,0))
+               OVER w AS base_amt_60415,
+
+             COALESCE(SUM(COALESCE(far.acquired_qty_604,0) - COALESCE(far.disposed_qty_604,0))
+               OVER w_prev, 0) AS cum_dq_604,
+             COALESCE(SUM(COALESCE(far.acquired_amt_604,0) - COALESCE(far.disposed_amt_604,0))
+               OVER w_prev, 0) AS cum_da_604,
+             COALESCE(SUM(COALESCE(far.acquired_qty_60415,0) - COALESCE(far.transferred_qty_60415,0))
+               OVER w_prev, 0) AS cum_dq_60415,
+             COALESCE(SUM(COALESCE(far.acquired_amt_60415,0) - COALESCE(far.transferred_amt_60415,0))
+               OVER w_prev, 0) AS cum_da_60415
+      FROM v3.fixed_asset_report far
+      WHERE far.budget_form_id = p_form_id
+      WINDOW w AS (PARTITION BY far.budget_form_id, far.expense_item_id, far.equipment_name
+                   ORDER BY far.month),
+             w_prev AS (PARTITION BY far.budget_form_id, far.expense_item_id, far.equipment_name
+                        ORDER BY far.month
+                        ROWS BETWEEN UNBOUNDED PRECEDING AND 1 PRECEDING)
+    ),
+    eff AS (
+      SELECT b.*,
+             (b.base_qty_604 + b.cum_dq_604)     AS opening_qty_604_eff,
+             (b.base_amt_604 + b.cum_da_604)     AS opening_amt_604_eff,
+             (b.base_qty_60415 + b.cum_dq_60415) AS opening_qty_60415_eff,
+             (b.base_amt_60415 + b.cum_da_60415) AS opening_amt_60415_eff
+      FROM base b
+    )
+    SELECT
+      'INPUT'::VARCHAR,
+      0,
+      ROW_NUMBER() OVER (ORDER BY eff.expense_item_id, eff.month) AS sort_order,
+      jsonb_build_object(
+        'id',               eff.id,
+        'expense_item_id',  ei.id,
+        'item_id',          ei.item_id,
+        'section_code',     ei.section_code,
+        'equipment_name',   eff.equipment_name,
+        'month',            eff.month,
+        'b_604', jsonb_build_object(
+          'opening_qty',    eff.opening_qty_604_eff,
+          'opening_amt',    eff.opening_amt_604_eff,
+          'acquired_qty',   eff.acquired_qty_604,
+          'acquired_amt',   eff.acquired_amt_604,
+          'disposed_qty',   eff.disposed_qty_604,
+          'disposed_amt',   eff.disposed_amt_604
+        ),
+        'b_60415', jsonb_build_object(
+          'opening_qty',    eff.opening_qty_60415_eff,
+          'opening_amt',    eff.opening_amt_60415_eff,
+          'acquired_qty',   eff.acquired_qty_60415,
+          'acquired_amt',   eff.acquired_amt_60415,
+          'transferred_qty',eff.transferred_qty_60415,
+          'transferred_amt',eff.transferred_amt_60415
+        ),
+        'totals', jsonb_build_object(
+
+          'acquired_total', COALESCE(eff.acquired_amt_604,0)+COALESCE(eff.acquired_amt_60415,0)
+                            +COALESCE(eff.go_balance_only_amt,0)-COALESCE(eff.transferred_amt_60415,0),
+          'go_balance_only',eff.go_balance_only_amt,
+
+          'disposed_total', COALESCE(eff.disposed_amt_604,0),
+
+          'balance_qty',    (eff.opening_qty_604_eff   + COALESCE(eff.acquired_qty_604,0)   - COALESCE(eff.disposed_qty_604,0))
+                          + (eff.opening_qty_60415_eff + COALESCE(eff.acquired_qty_60415,0) - COALESCE(eff.transferred_qty_60415,0)),
+          'balance_amt',    (eff.opening_amt_604_eff   + COALESCE(eff.acquired_amt_604,0)   - COALESCE(eff.disposed_amt_604,0))
+                          + (eff.opening_amt_60415_eff + COALESCE(eff.acquired_amt_60415,0) - COALESCE(eff.transferred_amt_60415,0))
+        )
+      )
+    FROM eff
+    JOIN v3.expense_item ei ON ei.id = eff.expense_item_id
+    ORDER BY eff.expense_item_id, eff.month;
+    RETURN;
+  END IF;
+
+
+  IF p_sheet = 'SMETA' THEN
+    RETURN QUERY
+    SELECT
+      sm.row_type,
+      sm.depth,
+      ROW_NUMBER() OVER (ORDER BY sm.section_code) AS sort_order,
+      jsonb_build_object(
+        'section_code', sm.section_code,
+        'name',         sm.name,
+        'plan', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.plan_supp_q1, 'q2', sm.plan_supp_q2, 'q3', sm.plan_supp_q3, 'q4', sm.plan_supp_q4, 'year', sm.plan_supp_year),
+          'development', jsonb_build_object('q1', sm.plan_dev_q1,  'q2', sm.plan_dev_q2,  'q3', sm.plan_dev_q3,  'q4', sm.plan_dev_q4,  'year', sm.plan_dev_year)
+        ),
+        'approved', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.appr_supp_q1, 'q2', sm.appr_supp_q2, 'q3', sm.appr_supp_q3, 'q4', sm.appr_supp_q4, 'year', sm.appr_supp_year),
+          'development', jsonb_build_object('q1', sm.appr_dev_q1,  'q2', sm.appr_dev_q2,  'q3', sm.appr_dev_q3,  'q4', sm.appr_dev_q4,  'year', sm.appr_dev_year)
+        ),
+        'fact', jsonb_build_object(
+          'support',     jsonb_build_object('q1', sm.fact_supp_q1, 'q2', sm.fact_supp_q2, 'q3', sm.fact_supp_q3, 'q4', sm.fact_supp_q4, 'year', sm.fact_supp_year),
+          'development', jsonb_build_object('q1', sm.fact_dev_q1,  'q2', sm.fact_dev_q2,  'q3', sm.fact_dev_q3,  'q4', sm.fact_dev_q4,  'year', sm.fact_dev_year)
+        ),
+
+        'corrected', jsonb_build_object(
+          'support',     jsonb_build_object('q2', sm.corr_supp_q2, 'q3', sm.corr_supp_q3, 'q4', sm.corr_supp_q4),
+          'development', jsonb_build_object('q2', sm.corr_dev_q2,  'q3', sm.corr_dev_q3,  'q4', sm.corr_dev_q4)
+        )
+      )
+    FROM v3.v_form2_smeta(p_form_id) sm
+    ORDER BY sm.section_code;
+    RETURN;
+  END IF;
+
+  RAISE EXCEPTION 'Unknown sheet: %', p_sheet
+    USING HINT = 'Use AHR / CAP / OPER / AHR_LIMIT / AHR_RENT / AHR_UTILITY / AHR_SECURITY / OTCH9F / SMETA';
+
+END;
+$function$
+LANGUAGE plpgsql STABLE;
+
+
+-- 4б. v3.sync_form2_ahr_satellite_lines: лимитная ветка — amount от
+-- limit_without_vat, деление на 1000 при переносе в план АХР. Ветки
+-- AHR_RENT/AHR_UTILITY/AHR_SECURITY не трогаются (AURORA-1887/1909).
+CREATE OR REPLACE FUNCTION v3.sync_form2_ahr_satellite_lines(p_form_id integer)
+ RETURNS void
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+    v_form_type varchar;
+    v_line_id integer;
+    v_rec record;
+BEGIN
+    SELECT bf.form_type_code
+      INTO v_form_type
+      FROM v3.budget_form bf
+     WHERE bf.id = p_form_id;
+
+    IF v_form_type IS DISTINCT FROM 'FORM_2' THEN
+        RETURN;
+    END IF;
+
+
+
+    FOR v_rec IN
+        WITH limit_amounts AS (
+            SELECT
+                ei.id AS expense_item_id,
+                regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '')::varchar AS line_name,
+                v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q1) / 1000 AS plan_q1,
+                v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q2) / 1000 AS plan_q2,
+                v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q3) / 1000 AS plan_q3,
+                v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q4) / 1000 AS plan_q4
+            FROM v3.limit_template lt
+            LEFT JOIN v3.form_limit fl
+              ON fl.template_id = lt.id
+             AND fl.budget_form_id = p_form_id
+            JOIN v3.expense_item ei
+              ON ei.sheet = 'AHR'
+             AND ei.direction = 'Support'
+             AND (
+               (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+               OR ei.num_group_id = lt.expense_item_code
+           )
+            JOIN v3.expense_item_form_type eft
+              ON eft.expense_item_id = ei.id
+             AND eft.form_type_code = 'FORM_2'
+            WHERE lt.row_type = 'LEAF'
+        )
+        SELECT * FROM limit_amounts
+    LOOP
+        PERFORM v3._upsert_form2_ahr_limit_sync_values(
+            p_form_id, v_rec.expense_item_id, v_rec.line_name,
+            v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4
+        );
+    END LOOP;
+
+
+    FOR v_line_id IN
+        SELECT m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+          JOIN v3.budget_line bl ON bl.id = m.target_line_id
+         WHERE m.source_sheet = 'AHR_RENT'
+           AND bl.budget_form_id = p_form_id
+           AND NOT EXISTS (SELECT 1 FROM v3.rent_detail rd WHERE rd.id = m.source_id)
+    LOOP
+        DELETE FROM v3.plan WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line_quarter WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line WHERE id = v_line_id;
+    END LOOP;
+
+    FOR v_rec IN
+        SELECT
+            rd.id AS source_id,
+            rd.line_id AS existing_line_id,
+            rd.vsp_id,
+            COALESCE(v.format, 'АХР Аренда #' || rd.id)::varchar AS line_name,
+            rd.contract_number::varchar AS internal_order,
+            rd.plan_q1, rd.plan_q2, rd.plan_q3, rd.plan_q4,
+            rd.actual_jan, rd.actual_feb, rd.actual_mar,
+            rd.actual_apr, rd.actual_may, rd.actual_jun,
+            rd.actual_jul, rd.actual_aug, rd.actual_sep,
+            rd.actual_oct, rd.actual_nov, rd.actual_dec, rd.actual_spod
+          FROM v3.rent_detail rd
+          JOIN v3.budget_line bl ON bl.id = rd.line_id
+          LEFT JOIN v3.vsp v ON v.id = rd.vsp_id
+         WHERE bl.budget_form_id = p_form_id
+         ORDER BY rd.id
+    LOOP
+        PERFORM v3._upsert_form2_ahr_detail_sync_values(
+            p_form_id, 314, 'AHR_RENT', v_rec.source_id,
+            v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+            v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+            v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+            v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+            v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+            v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+        );
+
+        UPDATE v3.rent_detail rd
+           SET line_id = m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+         WHERE rd.id = v_rec.source_id
+           AND m.source_sheet = 'AHR_RENT'
+           AND m.source_id = rd.id;
+    END LOOP;
+
+
+    FOR v_line_id IN
+        SELECT m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+          JOIN v3.budget_line bl ON bl.id = m.target_line_id
+         WHERE m.source_sheet = 'AHR_UTILITY'
+           AND bl.budget_form_id = p_form_id
+           AND NOT EXISTS (SELECT 1 FROM v3.utility_detail ud WHERE ud.id = m.source_id)
+    LOOP
+        DELETE FROM v3.plan WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line_quarter WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line WHERE id = v_line_id;
+    END LOOP;
+
+    FOR v_rec IN
+        SELECT
+            ud.id AS source_id,
+            ud.line_id AS existing_line_id,
+            ud.vsp_id,
+            COALESCE(v.format, 'АХР Коммунальные услуги #' || ud.id)::varchar AS line_name,
+            ud.contract_number::varchar AS internal_order,
+            ud.plan_q1, ud.plan_q2, ud.plan_q3, ud.plan_q4,
+            ud.actual_jan, ud.actual_feb, ud.actual_mar,
+            ud.actual_apr, ud.actual_may, ud.actual_jun,
+            ud.actual_jul, ud.actual_aug, ud.actual_sep,
+            ud.actual_oct, ud.actual_nov, ud.actual_dec, ud.actual_spod
+          FROM v3.utility_detail ud
+          JOIN v3.budget_line bl ON bl.id = ud.line_id
+          LEFT JOIN v3.vsp v ON v.id = ud.vsp_id
+         WHERE bl.budget_form_id = p_form_id
+         ORDER BY ud.id
+    LOOP
+        PERFORM v3._upsert_form2_ahr_detail_sync_values(
+            p_form_id, 24, 'AHR_UTILITY', v_rec.source_id,
+            v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+            v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+            v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+            v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+            v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+            v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+        );
+
+        UPDATE v3.utility_detail ud
+           SET line_id = m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+         WHERE ud.id = v_rec.source_id
+           AND m.source_sheet = 'AHR_UTILITY'
+           AND m.source_id = ud.id;
+    END LOOP;
+
+
+    FOR v_line_id IN
+        SELECT m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+          JOIN v3.budget_line bl ON bl.id = m.target_line_id
+         WHERE m.source_sheet = 'AHR_SECURITY'
+           AND bl.budget_form_id = p_form_id
+           AND NOT EXISTS (SELECT 1 FROM v3.security_detail sd WHERE sd.id = m.source_id)
+    LOOP
+        DELETE FROM v3.plan WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line_quarter WHERE line_id = v_line_id;
+        DELETE FROM v3.budget_line WHERE id = v_line_id;
+    END LOOP;
+
+    FOR v_rec IN
+        SELECT
+            sd.id AS source_id,
+            sd.line_id AS existing_line_id,
+            sd.vsp_id,
+            COALESCE(v.format, 'АХР Безопасность #' || sd.id)::varchar AS line_name,
+            sd.contract_number::varchar AS internal_order,
+            sd.plan_q1, sd.plan_q2, sd.plan_q3, sd.plan_q4,
+            sd.actual_jan, sd.actual_feb, sd.actual_mar,
+            sd.actual_apr, sd.actual_may, sd.actual_jun,
+            sd.actual_jul, sd.actual_aug, sd.actual_sep,
+            sd.actual_oct, sd.actual_nov, sd.actual_dec, sd.actual_spod
+          FROM v3.security_detail sd
+          JOIN v3.budget_line bl ON bl.id = sd.line_id
+          LEFT JOIN v3.vsp v ON v.id = sd.vsp_id
+         WHERE bl.budget_form_id = p_form_id
+         ORDER BY sd.id
+    LOOP
+        PERFORM v3._upsert_form2_ahr_detail_sync_values(
+            p_form_id, 779, 'AHR_SECURITY', v_rec.source_id,
+            v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+            v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+            v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+            v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+            v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+            v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+        );
+
+        UPDATE v3.security_detail sd
+           SET line_id = m.target_line_id
+          FROM v3.form2_ahr_satellite_line_source m
+         WHERE sd.id = v_rec.source_id
+           AND m.source_sheet = 'AHR_SECURITY'
+           AND m.source_id = sd.id;
+    END LOOP;
+END;
+$function$;
+
+
+-- 4в. v3.sync_form2_ahr_satellite_line: тот же набор правок для синка одной строки.
+CREATE OR REPLACE FUNCTION v3.sync_form2_ahr_satellite_line(p_form_id integer, p_sheet character varying, p_source_id integer)
+ RETURNS void
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+    v_rec record;
+BEGIN
+    IF p_sheet = 'AHR_LIMIT' THEN
+        SELECT
+            ei.id AS expense_item_id,
+            regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '')::varchar AS line_name,
+            v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q1) / 1000 AS plan_q1,
+            v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q2) / 1000 AS plan_q2,
+            v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q3) / 1000 AS plan_q3,
+            v3._form2_ahr_limit_amount(lt.period, lt.limit_without_vat, fl.qty_q4) / 1000 AS plan_q4
+          INTO v_rec
+          FROM v3.limit_template lt
+          LEFT JOIN v3.form_limit fl
+            ON fl.template_id = lt.id
+           AND fl.budget_form_id = p_form_id
+          JOIN v3.expense_item ei
+            ON ei.sheet = 'AHR'
+           AND ei.direction = 'Support'
+           AND (
+               (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+               OR ei.num_group_id = lt.expense_item_code
+           )
+          JOIN v3.expense_item_form_type eft
+            ON eft.expense_item_id = ei.id
+           AND eft.form_type_code = 'FORM_2'
+         WHERE lt.id = p_source_id
+           AND lt.row_type = 'LEAF';
+
+        IF v_rec.expense_item_id IS NOT NULL THEN
+            PERFORM v3._upsert_form2_ahr_limit_sync_values(
+                p_form_id, v_rec.expense_item_id, v_rec.line_name,
+                v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4
+            );
+        END IF;
+        RETURN;
+    END IF;
+
+    IF p_sheet = 'AHR_RENT' THEN
+        SELECT
+            rd.id AS source_id,
+            rd.line_id AS existing_line_id,
+            rd.vsp_id,
+            COALESCE(v.format, 'АХР Аренда #' || rd.id)::varchar AS line_name,
+            rd.contract_number::varchar AS internal_order,
+            rd.plan_q1, rd.plan_q2, rd.plan_q3, rd.plan_q4,
+            rd.actual_jan, rd.actual_feb, rd.actual_mar,
+            rd.actual_apr, rd.actual_may, rd.actual_jun,
+            rd.actual_jul, rd.actual_aug, rd.actual_sep,
+            rd.actual_oct, rd.actual_nov, rd.actual_dec, rd.actual_spod
+          INTO v_rec
+          FROM v3.rent_detail rd
+          JOIN v3.budget_line bl ON bl.id = rd.line_id
+          LEFT JOIN v3.vsp v ON v.id = rd.vsp_id
+         WHERE rd.id = p_source_id
+           AND bl.budget_form_id = p_form_id;
+
+        IF v_rec.source_id IS NOT NULL THEN
+            PERFORM v3._upsert_form2_ahr_detail_sync_values(
+                p_form_id, 314, 'AHR_RENT', v_rec.source_id,
+                v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+                v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+                v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+                v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+                v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+                v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+            );
+
+            UPDATE v3.rent_detail rd
+               SET line_id = m.target_line_id
+              FROM v3.form2_ahr_satellite_line_source m
+             WHERE rd.id = v_rec.source_id
+               AND m.source_sheet = 'AHR_RENT'
+               AND m.source_id = rd.id;
+        END IF;
+        RETURN;
+    END IF;
+
+    IF p_sheet = 'AHR_UTILITY' THEN
+        SELECT
+            ud.id AS source_id,
+            ud.line_id AS existing_line_id,
+            ud.vsp_id,
+            COALESCE(v.format, 'АХР Коммунальные услуги #' || ud.id)::varchar AS line_name,
+            ud.contract_number::varchar AS internal_order,
+            ud.plan_q1, ud.plan_q2, ud.plan_q3, ud.plan_q4,
+            ud.actual_jan, ud.actual_feb, ud.actual_mar,
+            ud.actual_apr, ud.actual_may, ud.actual_jun,
+            ud.actual_jul, ud.actual_aug, ud.actual_sep,
+            ud.actual_oct, ud.actual_nov, ud.actual_dec, ud.actual_spod
+          INTO v_rec
+          FROM v3.utility_detail ud
+          JOIN v3.budget_line bl ON bl.id = ud.line_id
+          LEFT JOIN v3.vsp v ON v.id = ud.vsp_id
+         WHERE ud.id = p_source_id
+           AND bl.budget_form_id = p_form_id;
+
+        IF v_rec.source_id IS NOT NULL THEN
+            PERFORM v3._upsert_form2_ahr_detail_sync_values(
+                p_form_id, 24, 'AHR_UTILITY', v_rec.source_id,
+                v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+                v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+                v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+                v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+                v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+                v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+            );
+
+            UPDATE v3.utility_detail ud
+               SET line_id = m.target_line_id
+              FROM v3.form2_ahr_satellite_line_source m
+             WHERE ud.id = v_rec.source_id
+               AND m.source_sheet = 'AHR_UTILITY'
+               AND m.source_id = ud.id;
+        END IF;
+        RETURN;
+    END IF;
+
+    IF p_sheet = 'AHR_SECURITY' THEN
+        SELECT
+            sd.id AS source_id,
+            sd.line_id AS existing_line_id,
+            sd.vsp_id,
+            COALESCE(v.format, 'АХР Безопасность #' || sd.id)::varchar AS line_name,
+            sd.contract_number::varchar AS internal_order,
+            sd.plan_q1, sd.plan_q2, sd.plan_q3, sd.plan_q4,
+            sd.actual_jan, sd.actual_feb, sd.actual_mar,
+            sd.actual_apr, sd.actual_may, sd.actual_jun,
+            sd.actual_jul, sd.actual_aug, sd.actual_sep,
+            sd.actual_oct, sd.actual_nov, sd.actual_dec, sd.actual_spod
+          INTO v_rec
+          FROM v3.security_detail sd
+          JOIN v3.budget_line bl ON bl.id = sd.line_id
+          LEFT JOIN v3.vsp v ON v.id = sd.vsp_id
+         WHERE sd.id = p_source_id
+           AND bl.budget_form_id = p_form_id;
+
+        IF v_rec.source_id IS NOT NULL THEN
+            PERFORM v3._upsert_form2_ahr_detail_sync_values(
+                p_form_id, 779, 'AHR_SECURITY', v_rec.source_id,
+                v_rec.line_name, v_rec.internal_order, v_rec.vsp_id, v_rec.existing_line_id,
+                v_rec.plan_q1, v_rec.plan_q2, v_rec.plan_q3, v_rec.plan_q4,
+                v_rec.actual_jan, v_rec.actual_feb, v_rec.actual_mar,
+                v_rec.actual_apr, v_rec.actual_may, v_rec.actual_jun,
+                v_rec.actual_jul, v_rec.actual_aug, v_rec.actual_sep,
+                v_rec.actual_oct, v_rec.actual_nov, v_rec.actual_dec, v_rec.actual_spod
+            );
+
+            UPDATE v3.security_detail sd
+               SET line_id = m.target_line_id
+              FROM v3.form2_ahr_satellite_line_source m
+             WHERE sd.id = v_rec.source_id
+               AND m.source_sheet = 'AHR_SECURITY'
+               AND m.source_id = sd.id;
+        END IF;
+    END IF;
+END;
+$function$;
+
+
+-- 5. Старая 4-аргументная сигнатура больше не вызывается — удаляем.
+DROP FUNCTION v3._form2_ahr_limit_amount(character varying, character varying, numeric, numeric);
+
+
+-- 6. Строка «Итого» (id=0) должна попадать в path-set, чтобы upd_form_cells
+-- включал её в diff при любом изменении ячейки на листе AHR_LIMIT.
+CREATE OR REPLACE FUNCTION v3._limit_template_path_set(p_ids integer[])
+ RETURNS integer[]
+ LANGUAGE sql
+ STABLE
+AS $function$
+  WITH RECURSIVE up AS (
+    SELECT id, parent_id FROM v3.limit_template WHERE id = ANY(p_ids)
+    UNION
+    SELECT p.id, p.parent_id
+    FROM v3.limit_template p
+    JOIN up u ON p.id = u.parent_id
+  ),
+  agg AS (
+    SELECT array_agg(DISTINCT id) AS ids FROM up
+  )
+  SELECT CASE
+           WHEN p_ids IS NULL OR array_length(p_ids, 1) IS NULL THEN agg.ids
+           ELSE COALESCE(agg.ids, ARRAY[]::integer[]) || ARRAY[0]
+         END
+  FROM agg;
+$function$;
+
+
+-- 7. Пересинхронизировать все существующие формы 2 с новой формулой.
+DO $do$
+DECLARE
+    v_form_id integer;
+BEGIN
+    FOR v_form_id IN
+        SELECT id
+          FROM v3.budget_form
+         WHERE form_type_code = 'FORM_2'
+    LOOP
+        PERFORM v3.sync_form2_ahr_satellite_lines(v_form_id);
+    END LOOP;
+END;
+$do$;

api/alembic/versions/sql/0053_form2_ahr_source_sheet.sql

@@ -0,0 +1,825 @@
+-- AURORA-1907: признак источника строки АХР (v3.budget_line.source_sheet) и
+-- раздельные суммы «в пределах лимита» / «сверх лимита» на листе АХР.
+--
+-- Проблема (см. тикет): строка АХР опознаётся как «лимитная» только по
+-- совпадению name с LEAF limit_template (is_form2_ahr_satellite_line,
+-- 0031_form2_ahr_satellite_sync.sql:857-902; delete guard,
+-- 0040_ahr_limit_delete_guard.sql:78-103; get_form2_ahr_satellite_delta,
+-- 0031:784-855). Ручная строка исполнителя с тем же именем, что и LEAF,
+-- ошибочно считается лимитной и захватывается синхронизацией лимитов
+-- (_ensure_form2_ahr_limit_sync_line, 0031:245-273) — тот же класс бага,
+-- что чинил #265/AURORA-1909 для сателлитов аренды/коммуналки/охраны, теперь
+-- для лимитов через явный признак источника, а не совпадение имён.
+--
+-- CREATE OR REPLACE ниже воспроизводят тела функций, актуальные на голове
+-- миграций этой ветки (0052): _ensure_form2_ahr_detail_sync_line,
+-- _ensure_form2_ahr_limit_sync_line, is_form2_ahr_satellite_line,
+-- get_form2_ahr_satellite_delta — последний раз целиком определены в 0031
+-- и с тех пор не переопределялись (grep подтверждает: 0050/0051/0052 трогают
+-- только _upsert_form2_ahr_detail_sync_values, sync_form2_ahr_satellite_lines/
+-- _line, v_form2_view, add_budget_line, _form2_ahr_limit_amount,
+-- _limit_template_path_set — не эти пять). del_budget_line последний раз
+-- целиком определён в 0040_ahr_limit_delete_guard.sql. v_form2_sheet_jsonb
+-- последний раз целиком определён в 0015_aggregates_fix.sql:2534-2807.
+
+
+-- 1. Колонка-признак источника строки. NULL — строку добавил пользователь.
+ALTER TABLE v3.budget_line
+    ADD COLUMN source_sheet varchar NULL;
+
+ALTER TABLE v3.budget_line
+    ADD CONSTRAINT ck_v3_budget_line_source_sheet
+    CHECK (source_sheet IN ('AHR_LIMIT', 'AHR_RENT', 'AHR_UTILITY', 'AHR_SECURITY'));
+
+
+-- 2а. Backfill: сателлиты аренды/коммуналки/охраны — однозначно по мэппингу
+-- v3.form2_ahr_satellite_line_source (source_sheet/source_id -> target_line_id).
+UPDATE v3.budget_line bl
+   SET source_sheet = m.source_sheet
+  FROM v3.form2_ahr_satellite_line_source m
+ WHERE bl.id = m.target_line_id
+   AND bl.source_sheet IS NULL;
+
+
+-- 2б. Backfill: лимитные строки. Для каждого сочетания (форма, статья, имя
+-- LEAF limit_template) строку с минимальным id (именно её обновляет
+-- _ensure_form2_ahr_limit_sync_line/sync_form2_ahr_satellite_line(s)) помечаем
+-- 'AHR_LIMIT'. Остальные строки с тем же именем остаются NULL (становятся
+-- ручными — см. RAISE NOTICE ниже). Ограничено bf.form_type_code='FORM_2':
+-- тот же expense_item_id может использоваться в FORM_1/FORM_4 АХР, где
+-- лимитной синхронизации нет вовсе, и совпадение имени там чисто случайное.
+WITH limit_candidates AS (
+    SELECT
+        bl.id AS line_id,
+        MIN(bl.id) OVER (PARTITION BY bl.budget_form_id, bl.expense_item_id, leaf.leaf_name) AS min_line_id
+      FROM v3.budget_line bl
+      JOIN v3.budget_form bf
+        ON bf.id = bl.budget_form_id
+       AND bf.form_type_code = 'FORM_2'
+      JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+      JOIN v3.expense_item_form_type eft
+        ON eft.expense_item_id = ei.id
+       AND eft.form_type_code = 'FORM_2'
+      JOIN LATERAL (
+          SELECT regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '') AS leaf_name
+            FROM v3.limit_template lt
+           WHERE lt.row_type = 'LEAF'
+             AND ei.sheet = 'AHR'
+             AND ei.direction = 'Support'
+             AND (
+                 (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+                 OR ei.num_group_id = lt.expense_item_code
+             )
+             AND bl.name = regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '')
+      ) leaf ON TRUE
+     WHERE bl.source_sheet IS NULL
+)
+UPDATE v3.budget_line bl
+   SET source_sheet = 'AHR_LIMIT'
+  FROM limit_candidates lc
+ WHERE bl.id = lc.line_id
+   AND lc.line_id = lc.min_line_id;
+
+
+-- 2в. Остальные строки, совпавшие по имени с LEAF лимита, но не минимальный
+-- id по (форма, статья, имя) — остаются ручными (source_sheet NULL).
+-- До этой миграции они были неотличимы от лимитных по имени; после неё они
+-- — обычные ручные строки. Выводим список для ручной проверки администратором.
+DO $do$
+DECLARE
+    v_rec record;
+BEGIN
+    FOR v_rec IN
+        SELECT bl.id, bl.budget_form_id, bl.expense_item_id, bl.name
+          FROM v3.budget_line bl
+          JOIN v3.budget_form bf
+            ON bf.id = bl.budget_form_id
+           AND bf.form_type_code = 'FORM_2'
+          JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+          JOIN v3.expense_item_form_type eft
+            ON eft.expense_item_id = ei.id
+           AND eft.form_type_code = 'FORM_2'
+          JOIN v3.limit_template lt
+            ON lt.row_type = 'LEAF'
+           AND ei.sheet = 'AHR'
+           AND ei.direction = 'Support'
+           AND (
+               (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+               OR ei.num_group_id = lt.expense_item_code
+           )
+         WHERE bl.source_sheet IS NULL
+           AND bl.name = regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '')
+         GROUP BY bl.id, bl.budget_form_id, bl.expense_item_id, bl.name
+    LOOP
+        RAISE NOTICE 'AURORA-1907 backfill: v3.budget_line id=% (budget_form_id=%, expense_item_id=%, name=%) совпадает по имени с LEAF лимита, но не минимальный id в своей группе — остаётся ручной строкой (source_sheet=NULL)',
+            v_rec.id, v_rec.budget_form_id, v_rec.expense_item_id, v_rec.name;
+    END LOOP;
+END;
+$do$;
+
+
+-- 3. _ensure_form2_ahr_detail_sync_line: ставить source_sheet соответствующего
+-- листа при создании строки и при привязке к существующей (ветка rebind).
+-- Тело — актуальное (0031, не менялось в 0050-0052) + source_sheet.
+CREATE OR REPLACE FUNCTION v3._ensure_form2_ahr_detail_sync_line(
+    p_form_id integer,
+    p_expense_item_id integer,
+    p_source_sheet character varying,
+    p_source_id integer,
+    p_name character varying DEFAULT NULL::character varying,
+    p_internal_order character varying DEFAULT NULL::character varying,
+    p_vsp_id integer DEFAULT NULL::integer,
+    p_existing_line_id integer DEFAULT NULL::integer
+)
+RETURNS integer
+LANGUAGE plpgsql
+AS $function$
+DECLARE
+    v_line_id integer;
+BEGIN
+    SELECT m.target_line_id
+      INTO v_line_id
+      FROM v3.form2_ahr_satellite_line_source m
+      JOIN v3.budget_line bl ON bl.id = m.target_line_id
+     WHERE m.source_sheet = p_source_sheet
+       AND m.source_id = p_source_id
+       AND bl.budget_form_id = p_form_id;
+
+    IF v_line_id IS NULL THEN
+        SELECT bl.id
+          INTO v_line_id
+          FROM v3.budget_line bl
+         WHERE bl.id = p_existing_line_id
+           AND bl.budget_form_id = p_form_id
+           AND bl.expense_item_id = p_expense_item_id
+           AND NOT EXISTS (
+               SELECT 1
+                 FROM v3.form2_ahr_satellite_line_source m
+                WHERE m.target_line_id = bl.id
+           );
+
+        IF v_line_id IS NULL THEN
+            INSERT INTO v3.budget_line (
+                budget_form_id, expense_item_id, name, internal_order, vsp_id, direction, source_sheet
+            )
+            VALUES (
+                p_form_id, p_expense_item_id, p_name, p_internal_order, p_vsp_id, 'Support', p_source_sheet
+            )
+            RETURNING id INTO v_line_id;
+        ELSE
+            UPDATE v3.budget_line
+               SET name = p_name,
+                   internal_order = p_internal_order,
+                   vsp_id = p_vsp_id,
+                   direction = 'Support',
+                   source_sheet = p_source_sheet,
+                   updated_at = now()
+             WHERE id = v_line_id;
+        END IF;
+
+        INSERT INTO v3.form2_ahr_satellite_line_source (
+            source_sheet, source_id, target_line_id
+        )
+        VALUES (p_source_sheet, p_source_id, v_line_id)
+        ON CONFLICT (source_sheet, source_id) DO UPDATE SET
+            target_line_id = EXCLUDED.target_line_id;
+    ELSE
+        UPDATE v3.budget_line
+           SET expense_item_id = p_expense_item_id,
+               name = p_name,
+               internal_order = p_internal_order,
+               vsp_id = p_vsp_id,
+               direction = 'Support',
+               source_sheet = p_source_sheet,
+               updated_at = now()
+         WHERE id = v_line_id;
+    END IF;
+
+    RETURN v_line_id;
+END;
+$function$;
+
+
+-- 4. _ensure_form2_ahr_limit_sync_line: искать только среди строк с
+-- source_sheet = 'AHR_LIMIT' (а не по совпадению name) и ставить признак при
+-- INSERT. Ручная строка с именем LEAF больше не захватывается синком лимитов.
+-- Имя всё равно участвует в поиске — у одной статьи может быть несколько
+-- LEAF лимитов (разные строки каталога с одним expense_item_code, см.
+-- "Мобильная связь"/"- Директор"/"- Заместитель директора"/...), каждая со
+-- своей строкой АХР; без имени они были бы неотличимы друг от друга.
+CREATE OR REPLACE FUNCTION v3._ensure_form2_ahr_limit_sync_line(
+    p_form_id integer,
+    p_expense_item_id integer,
+    p_name character varying
+)
+RETURNS integer
+LANGUAGE plpgsql
+AS $function$
+DECLARE
+    v_line_id integer;
+BEGIN
+    SELECT bl.id
+      INTO v_line_id
+      FROM v3.budget_line bl
+     WHERE bl.budget_form_id = p_form_id
+       AND bl.expense_item_id = p_expense_item_id
+       AND bl.source_sheet = 'AHR_LIMIT'
+       AND bl.name IS NOT DISTINCT FROM p_name
+     ORDER BY bl.id
+     LIMIT 1;
+
+    IF v_line_id IS NULL THEN
+        INSERT INTO v3.budget_line (budget_form_id, expense_item_id, name, direction, source_sheet)
+        VALUES (p_form_id, p_expense_item_id, p_name, 'Support', 'AHR_LIMIT')
+        RETURNING id INTO v_line_id;
+    ELSE
+        UPDATE v3.budget_line
+           SET name = p_name,
+               updated_at = now()
+         WHERE id = v_line_id;
+    END IF;
+
+    RETURN v_line_id;
+END;
+$function$;
+
+
+-- 5. is_form2_ahr_satellite_line: признак источника вместо совпадения имён.
+CREATE OR REPLACE FUNCTION v3.is_form2_ahr_satellite_line(
+    p_form_id integer,
+    p_line_id integer
+)
+RETURNS boolean
+LANGUAGE sql
+STABLE
+AS $function$
+    SELECT COALESCE(
+        (SELECT bl.source_sheet IS NOT NULL
+           FROM v3.budget_line bl
+          WHERE bl.id = p_line_id
+            AND bl.budget_form_id = p_form_id),
+        false
+    );
+$function$;
+
+
+-- 6. del_budget_line: та же проверка — v_source_sheet IS NOT NULL вместо
+-- двух EXISTS (мэппинг сателлитов + совпадение имени с LEAF лимита). Тело —
+-- актуальное (0040, не менялось с тех пор) + замена одной проверки.
+CREATE OR REPLACE FUNCTION v3.del_budget_line(p_id integer, p_direction character varying DEFAULT NULL::character varying, p_sheet character varying DEFAULT NULL::character varying)
+ RETURNS TABLE(row_type character varying, depth integer, sort_order bigint, data jsonb)
+ LANGUAGE plpgsql
+AS $function$
+DECLARE
+  v_form_id    INT;
+  v_org_id     INT;
+  v_sheet      VARCHAR;
+  v_sat_table  TEXT;
+  v_eid        INT;
+  v_line_id    INT;
+  v_ei_path    INT[];
+  v_source_sheet VARCHAR;
+BEGIN
+  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;
+
+    EXECUTE format(
+      'SELECT bl.budget_form_id FROM v3.%I s
+        JOIN v3.budget_line bl ON bl.id = s.line_id
+        WHERE s.id = $1', v_sat_table
+    ) USING p_id INTO v_form_id;
+
+    IF v_form_id IS NULL THEN
+      RAISE EXCEPTION '%.id=% не существует', v_sat_table, p_id;
+    END IF;
+
+    SELECT m.target_line_id
+      INTO v_line_id
+      FROM v3.form2_ahr_satellite_line_source m
+     WHERE m.source_sheet = p_sheet
+       AND m.source_id = p_id;
+
+    EXECUTE format('DELETE FROM v3.%I WHERE id = $1', v_sat_table) USING p_id;
+
+    IF v_line_id IS NOT NULL THEN
+      SELECT bl.expense_item_id
+        INTO v_eid
+        FROM v3.budget_line bl
+       WHERE bl.id = v_line_id;
+
+      DELETE FROM v3.plan WHERE line_id = v_line_id;
+      DELETE FROM v3.budget_line_quarter WHERE line_id = v_line_id;
+      DELETE FROM v3.budget_line WHERE id = v_line_id;
+
+      SELECT org_unit_id INTO v_org_id FROM v3.budget_form WHERE id = v_form_id;
+
+      PERFORM v3.log_event(
+        'ROW_DELETE', 'ROW',
+        jsonb_build_object(
+          'sheet',           'AHR',
+          'line_id',         v_line_id,
+          'entity_id',       v_line_id,
+          'expense_item_id', v_eid,
+          'direction',       'Support',
+          'source_sheet',    p_sheet,
+          'source_id',       p_id
+        ),
+        v_form_id, NULL, v_org_id
+      );
+    END IF;
+    RETURN;
+  END IF;
+
+  SELECT bl.budget_form_id, ei.sheet, bl.expense_item_id, bl.source_sheet
+    INTO v_form_id, v_sheet, v_eid, v_source_sheet
+  FROM v3.budget_line bl
+  JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+  WHERE bl.id = p_id;
+
+  IF v_form_id IS NULL THEN
+    RAISE EXCEPTION 'budget_line id=% не существует', p_id;
+  END IF;
+
+  IF v_sheet = 'AHR' AND v_source_sheet IS NOT NULL THEN
+    RAISE EXCEPTION 'Строку АХР, созданную из листа-сателлита или АХР Лимиты, нельзя удалить напрямую'
+      USING ERRCODE = '23503',
+            HINT = 'Удалите строку на исходном листе АХР Аренда / АХР Коммунальные услуги / АХР Безопасность либо измените строку на листе АХР Лимиты';
+  END IF;
+
+  v_ei_path := v3._expense_item_path_set(ARRAY[v_eid]);
+
+  DELETE FROM v3.plan                WHERE line_id = p_id;
+  DELETE FROM v3.sequestration       WHERE line_id = p_id;
+  DELETE FROM v3.reserve             WHERE line_id = p_id;
+  DELETE FROM v3.allocation          WHERE line_id = p_id;
+  DELETE FROM v3.contract_summary    WHERE line_id = p_id;
+  DELETE FROM v3.collegial_approval  WHERE line_id = p_id;
+  DELETE FROM v3.ckk                 WHERE line_id = p_id;
+  DELETE FROM v3.contract_detail     WHERE line_id = p_id;
+  DELETE FROM v3.booking             WHERE line_id = p_id;
+  DELETE FROM v3.budget_line_quarter WHERE line_id = p_id;
+  DELETE FROM v3.rent_detail         WHERE line_id = p_id;
+  DELETE FROM v3.utility_detail      WHERE line_id = p_id;
+  DELETE FROM v3.security_detail     WHERE line_id = p_id;
+
+  DELETE FROM v3.budget_line WHERE id = p_id;
+
+  SELECT org_unit_id INTO v_org_id FROM v3.budget_form WHERE id = v_form_id;
+
+  PERFORM v3.log_event(
+    'ROW_DELETE', 'ROW',
+    jsonb_build_object(
+      'sheet',           v_sheet,
+      'line_id',         p_id,
+      'entity_id', p_id,
+      'expense_item_id', v_eid,
+      'direction',       p_direction
+    ),
+    v_form_id, NULL, v_org_id
+  );
+
+  RETURN QUERY
+  SELECT v.row_type, v.depth, v.sort_order, v.data
+    FROM v3.v_form_view(v_form_id, v_sheet, NULL, p_direction) v
+   WHERE v.row_type IN ('ROOT','GROUP','ITEM','SUB_ITEM')
+     AND (v.data->'header'->>'expense_item_id')::INT = ANY(v_ei_path)
+   ORDER BY v.sort_order;
+END;
+$function$;
+
+
+-- 7. get_form2_ahr_satellite_delta: лимитные строки ищем по
+-- source_sheet = 'AHR_LIMIT' (доп. фильтр к совпадению по имени) — манипулируя
+-- именем, ручная строка больше не попадёт в дельту лимитной строки. Ветка
+-- сателлитов (аренда/коммуналка/охрана) не трогается — там уже однозначное
+-- сопоставление по v3.form2_ahr_satellite_line_source (source_id). Тело —
+-- актуальное (0031, не менялось с тех пор) + один доп. AND.
+CREATE OR REPLACE FUNCTION v3.get_form2_ahr_satellite_delta(
+    p_form_id integer,
+    p_source_sheet character varying,
+    p_source_row_id integer
+)
+RETURNS TABLE(
+    row_type character varying,
+    depth integer,
+    sort_order bigint,
+    data jsonb
+)
+LANGUAGE sql
+STABLE
+AS $function$
+    WITH target_lines AS (
+        SELECT m.target_line_id AS line_id
+          FROM v3.form2_ahr_satellite_line_source m
+          JOIN v3.budget_line bl ON bl.id = m.target_line_id
+         WHERE m.source_sheet = p_source_sheet
+           AND m.source_id = p_source_row_id
+           AND bl.budget_form_id = p_form_id
+           AND p_source_sheet IN ('AHR_RENT', 'AHR_UTILITY', 'AHR_SECURITY')
+
+        UNION
+
+        SELECT bl.id AS line_id
+          FROM v3.limit_template lt
+          JOIN v3.expense_item ei
+            ON ei.sheet = 'AHR'
+           AND ei.direction = 'Support'
+           AND ei.depth = 3
+           AND (
+               ei.item_id = lt.expense_item_code
+               OR ei.num_group_id = lt.expense_item_code
+           )
+          JOIN v3.budget_line bl
+            ON bl.budget_form_id = p_form_id
+           AND bl.expense_item_id = ei.id
+           AND bl.source_sheet = 'AHR_LIMIT'
+           AND bl.name = regexp_replace(
+               lt.name,
+               '^[[:space:]]*-[[:space:]]*',
+               ''
+           )
+         WHERE p_source_sheet = 'AHR_LIMIT'
+           AND lt.id = p_source_row_id
+           AND lt.row_type = 'LEAF'
+    ),
+    target_path AS (
+        SELECT unnest(
+            v3._expense_item_path_set(
+                COALESCE(array_agg(bl.expense_item_id), ARRAY[]::integer[])
+            )
+        ) AS expense_item_id
+          FROM target_lines tl
+          JOIN v3.budget_line bl ON bl.id = tl.line_id
+    )
+    SELECT v.row_type, v.depth, v.sort_order, v.data
+      FROM v3.v_form_view(p_form_id, 'AHR', NULL, 'Support') v
+     WHERE (
+         v.row_type IN ('ROOT', 'GROUP', 'ITEM', 'SUB_ITEM')
+         AND (v.data->'header'->>'expense_item_id')::INT IN (
+             SELECT expense_item_id FROM target_path
+         )
+     )
+        OR (
+            v.row_type = 'INPUT'
+            AND (v.data->>'line_id')::INT IN (
+                SELECT line_id FROM target_lines
+            )
+        )
+     ORDER BY v.sort_order;
+$function$;
+
+
+-- 8. Правило «у статьи есть лимит» — вынесено в отдельную функцию, т.к.
+-- используется и в header.is_over_limit, и в агрегатах plan.limit_year /
+-- plan.over_limit_year (v_form2_sheet_jsonb ниже).
+CREATE OR REPLACE FUNCTION v3._form2_expense_item_has_limit(
+    p_expense_item_id integer
+)
+RETURNS boolean
+LANGUAGE sql
+STABLE
+AS $function$
+    SELECT EXISTS (
+        SELECT 1
+          FROM v3.limit_template lt
+          JOIN v3.expense_item ei
+            ON ei.id = p_expense_item_id
+           AND ei.sheet = 'AHR'
+           AND ei.direction = 'Support'
+          JOIN v3.expense_item_form_type eft
+            ON eft.expense_item_id = ei.id
+           AND eft.form_type_code = 'FORM_2'
+         WHERE lt.row_type = 'LEAF'
+           AND (
+               (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+               OR ei.num_group_id = lt.expense_item_code
+           )
+    );
+$function$;
+
+
+-- 9. v_form2_sheet_jsonb: header.source / header.is_over_limit и
+-- plan.limit_year / plan.over_limit_year (только на листе AHR; plan.year —
+-- сумма всех строк, без изменений). Тело — актуальное (0015, не менялось с
+-- тех пор) + источник строки и агрегаты лимита/сверхлимита.
+CREATE OR REPLACE FUNCTION v3.v_form2_sheet_jsonb(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, header jsonb, plan_data jsonb, seq_dfip_data jsonb, seq_ssp_data jsonb, approved_data jsonb, contract_data jsonb, booking_data jsonb, contract_summary jsonb, allocation_data jsonb, collegial_data jsonb, ckk_data jsonb, q1_data jsonb, q2_data jsonb, q3_data jsonb, q4_data jsonb, totals_data jsonb, _sort_path integer[])
+ LANGUAGE sql
+ STABLE
+AS $function$
+  WITH flags AS (
+    SELECT
+      (p_sections IS NULL OR 'plan'     = ANY(p_sections)) AS s_plan,
+      (p_sections IS NULL OR 'seq_dfip' = ANY(p_sections)) AS s_seq_d,
+      (p_sections IS NULL OR 'seq_ssp'  = ANY(p_sections)) AS s_seq_s,
+      (p_sections IS NULL OR 'approved' = ANY(p_sections)) AS s_appr,
+      (p_sections IS NULL OR 'contract' = ANY(p_sections)) AS s_cd,
+      (p_sections IS NULL OR 'booking'  = ANY(p_sections)) AS s_book,
+      (p_sections IS NULL OR 'contract_summary' = ANY(p_sections)) AS s_cs,
+      (p_sections IS NULL OR 'allocation'       = ANY(p_sections)) AS s_al,
+      (p_sections IS NULL OR 'collegial'        = ANY(p_sections)) AS s_ca,
+      (p_sections IS NULL OR 'ckk'              = ANY(p_sections)) AS s_ckk,
+      (p_sections IS NULL OR 'q1'       = ANY(p_sections)) AS s_q1,
+      (p_sections IS NULL OR 'q2'       = ANY(p_sections)) AS s_q2,
+      (p_sections IS NULL OR 'q3'       = ANY(p_sections)) AS s_q3,
+      (p_sections IS NULL OR 'q4'       = ANY(p_sections)) AS s_q4,
+      (p_sections IS NULL OR 'totals'   = ANY(p_sections)) AS s_tot
+  ),
+  sheet_rows AS (
+    SELECT s.*,
+           CASE WHEN s.row_type = 'INPUT'
+                THEN s._sort_path[array_upper(s._sort_path,1)-1]
+                ELSE s._sort_path[array_upper(s._sort_path,1)] END AS eid
+      FROM v3.v_form2_sheet_sections(p_form_id, p_sheet, p_sections) s
+  ),
+  limit_tree AS (
+    SELECT
+      t.id AS expense_item_id,
+      COALESCE(SUM(CASE WHEN bl2.source_sheet = 'AHR_LIMIT'
+                         THEN COALESCE(p2.plan_q1,0)+COALESCE(p2.plan_q2,0)+COALESCE(p2.plan_q3,0)+COALESCE(p2.plan_q4,0)
+                         ELSE 0 END), 0) AS limit_year,
+      COALESCE(SUM(CASE WHEN bl2.source_sheet IS NULL
+                              AND v3._form2_expense_item_has_limit(bl2.expense_item_id)
+                         THEN COALESCE(p2.plan_q1,0)+COALESCE(p2.plan_q2,0)+COALESCE(p2.plan_q3,0)+COALESCE(p2.plan_q4,0)
+                         ELSE 0 END), 0) AS over_limit_year
+      FROM v3.mv_expense_item_tree t
+      JOIN v3.budget_line bl2
+        ON bl2.expense_item_id = ANY(t.desc_ids)
+       AND bl2.budget_form_id = p_form_id
+       AND bl2.direction = 'Support'
+      LEFT JOIN v3.plan p2 ON p2.line_id = bl2.id
+     WHERE p_sheet = 'AHR'
+       AND t.sheet = p_sheet
+     GROUP BY t.id
+  )
+  SELECT
+    s.row_type, s.depth, s.line_id,
+
+    jsonb_build_object(
+      'section_code',    s.col_section_code,
+      'item_id',         s.col_item_id,
+      'num_group',       s.col_num_group_id,
+      'name',            s.col_name,
+      'vsp_id',          s.col_vsp_id,
+      'vsp_address',     s.col_vsp_address,
+      'internal_order',  s.col_internal_order,
+      'expense_item_id', s.eid,
+      'source',          CASE WHEN s.row_type = 'INPUT'
+                            THEN COALESCE(bl.source_sheet, 'MANUAL')
+                            ELSE NULL END,
+      'is_over_limit',   (s.row_type = 'INPUT'
+                            AND bl.source_sheet IS NULL
+                            AND v3._form2_expense_item_has_limit(bl.expense_item_id))
+    ) AS header,
+
+    CASE WHEN f.s_plan THEN jsonb_build_object(
+      'q1',      s.col_plan_q1, 'q2', s.col_plan_q2,
+      'q3',      s.col_plan_q3, 'q4', s.col_plan_q4,
+      'year',    s.col_plan_year, 'comment', s.col_plan_comment
+    ) || CASE WHEN p_sheet = 'AHR' THEN jsonb_build_object(
+      'limit_year', CASE WHEN s.row_type = 'INPUT'
+                      THEN CASE WHEN bl.source_sheet = 'AHR_LIMIT'
+                                THEN COALESCE(s.col_plan_year, 0) ELSE 0 END
+                      ELSE COALESCE(lim.limit_year, 0) END,
+      'over_limit_year', CASE WHEN s.row_type = 'INPUT'
+                      THEN CASE WHEN bl.source_sheet IS NULL
+                                     AND v3._form2_expense_item_has_limit(bl.expense_item_id)
+                                THEN COALESCE(s.col_plan_year, 0) ELSE 0 END
+                      ELSE COALESCE(lim.over_limit_year, 0) END
+    ) ELSE '{}'::jsonb END END AS plan_data,
+
+    CASE WHEN f.s_seq_d THEN jsonb_build_object(
+      'q1',     s.col_seq_dfip_q1, 'q2', s.col_seq_dfip_q2,
+      'q3',     s.col_seq_dfip_q3, 'q4', s.col_seq_dfip_q4,
+      'year',   s.col_seq_dfip_year,
+      'justification', s.col_seq_dfip_just
+    ) END AS seq_dfip_data,
+
+    CASE WHEN f.s_seq_s THEN jsonb_build_object(
+      'q1',     s.col_seq_ssp_q1, 'q2', s.col_seq_ssp_q2,
+      'q3',     s.col_seq_ssp_q3, 'q4', s.col_seq_ssp_q4,
+      'year',   s.col_seq_ssp_year,
+      'justification', s.col_seq_ssp_just
+    ) END AS seq_ssp_data,
+
+    CASE WHEN f.s_appr THEN jsonb_build_object(
+      'q1',   s.col_appr_q1, 'q2', s.col_appr_q2,
+      'q3',   s.col_appr_q3, 'q4', s.col_appr_q4,
+      'year', s.col_appr_year
+    ) END AS approved_data,
+
+    CASE WHEN f.s_cd THEN jsonb_build_object(
+      'counterparty',   s.col_cd_counterparty,
+      'reference',      s.col_cd_reference,
+      'addenda',        s.col_cd_addenda,
+      'date',           TO_CHAR(s.col_cd_date, 'DD.MM.YYYY'),
+      'subject',        s.col_cd_subject,
+      'currency',       s.col_cd_currency,
+      'ceiling',        s.col_cd_ceiling,
+      'q1',             s.col_cd_exp_q1,
+      'q2',             s.col_cd_exp_q2,
+      'q3',             s.col_cd_exp_q3,
+      'q4',             s.col_cd_exp_q4,
+      'rf_schedule',    s.col_cd_rf_sched,
+      'vat_rate',       s.col_cd_vat_rate,
+      'exchange_rate',  s.col_cd_exchange_rate,
+      'amount_foreign', s.col_cd_amount_foreign,
+      'deadline',       s.col_cd_deadline,
+      'scheme',         s.col_cd_scheme,
+      'act',            s.col_cd_act,
+      'comment',        s.col_cd_comment
+    ) END AS contract_data,
+
+    CASE WHEN f.s_book THEN jsonb_build_object(
+      'y2026', jsonb_build_object('q1', s.col_book_q1, 'q2', s.col_book_q2, 'q3', s.col_book_q3, 'q4', s.col_book_q4),
+      'y2027', jsonb_build_object('q1', s.col_book_next_q1, 'q2', s.col_book_next_q2, 'q3', s.col_book_next_q3, 'q4', s.col_book_next_q4)
+    ) END AS booking_data,
+
+    CASE WHEN f.s_cs THEN jsonb_build_object(
+      'total',        s.col_cs_total,
+      'counterparty', s.col_cs_counterparty,
+      'deadline',     s.col_cs_deadline,
+      'comment',      s.col_cs_comment,
+      'future_y1',    s.col_cs_future_y1,
+      'future_y2',    s.col_cs_future_y2,
+      'other_ssp',    s.col_cs_other_ssp
+    ) END AS contract_summary,
+
+    CASE WHEN f.s_al THEN jsonb_build_object(
+      'contract_ref', s.col_al_contract_ref,
+      'purpose',      s.col_al_purpose,
+      'order',        s.col_al_order,
+      'property',     s.col_al_property
+    ) END AS allocation_data,
+
+    CASE WHEN f.s_ca THEN jsonb_build_object(
+      'approved', s.col_ca_approved,
+      'protocol', s.col_ca_protocol,
+      'note',     s.col_ca_note
+    ) END AS collegial_data,
+
+    CASE WHEN f.s_ckk THEN jsonb_build_object(
+      'ceiling',     s.col_ckk_ceiling,
+      'rf_schedule', s.col_ckk_rf_sched,
+      'deadline',    s.col_ckk_deadline,
+      'proc_plan',   s.col_ckk_proc_plan,
+      'proc_method', s.col_ckk_proc_meth,
+      'comment',     s.col_ckk_comment
+    ) END AS ckk_data,
+
+    CASE WHEN f.s_q1 THEN jsonb_build_object(
+      'adj_current',    s.col_q1_adj_current,
+      'adj_ssp',        s.col_q1_adj_ssp,
+      'adj_rf',         s.col_q1_adj_rf,
+      'adj_reserve',    s.col_q1_adj_reserve,
+      'adj_comment',    s.col_q1_adj_comment,
+      'corrected_plan', s.col_q1_corrected_plan,
+      'pay_date',       TO_CHAR(s.col_q1_pay_date, 'DD.MM.YYYY'),
+      'pay_amount',     s.col_q1_pay_amount,
+      'pay_ho',         s.col_q1_pay_ho,
+      'pay_rf',         s.col_q1_pay_rf,
+      'pay_comment',    s.col_q1_pay_comment,
+      'pay_act',        s.col_q1_pay_act,
+      'booking',        s.col_q1_booking,
+      'actual_m1',      s.col_q1_actual_m1,
+      'actual_m2',      s.col_q1_actual_m2,
+      'actual_m3',      s.col_q1_actual_m3,
+      'actual_quarter', s.col_q1_actual_quarter,
+      'residual_after_booking', s.col_q1_residual_after_booking,
+      'residual_after_actual',  s.col_q1_residual_after_actual,
+      'transfer_q2',    s.col_q1_transfer_q2,
+      'transfer_q2_delay_acts',        s.col_q1_transfer_q2_delay_acts,
+      'transfer_q2_delay_procurement', s.col_q1_transfer_q2_delay_procurement,
+      'transfer_q2_economy_rf',        s.col_q1_transfer_q2_economy_rf,
+      'transfer_next_comment',         s.col_q1_transfer_next_comment,
+      'transfer_q3',    s.col_q1_transfer_q3,
+      'transfer_q4',    s.col_q1_transfer_q4,
+      'transfer_far_comment',          s.col_q1_transfer_far_comment,
+      'transfer_econ',  s.col_q1_transfer_econ,
+      'total',          s.col_q1_total
+    ) END AS q1_data,
+
+    CASE WHEN f.s_q2 THEN jsonb_build_object(
+      'target_change',           s.col_q2_target_change,
+      'base_correction',         s.col_q2_base_correction,
+      'base_correction_comment', s.col_q2_base_correction_comment,
+      'revision_inc',            s.col_q2_revision_inc,
+      'revision_seq',            s.col_q2_revision_seq,
+      'revision_comment',        s.col_q2_revision_comment,
+      'new_plan',                s.col_q2_new_plan,
+      'adj_current',             s.col_q2_adj_current,
+      'adj_ssp',                 s.col_q2_adj_ssp,
+      'adj_rf',                  s.col_q2_adj_rf,
+      'adj_reserve',             s.col_q2_adj_reserve,
+      'adj_comment',             s.col_q2_adj_comment,
+      'corrected_plan',          s.col_q2_corrected_plan,
+      'pay_date',                TO_CHAR(s.col_q2_pay_date, 'DD.MM.YYYY'),
+      'pay_amount',              s.col_q2_pay_amount,
+      'pay_ho',                  s.col_q2_pay_ho,
+      'pay_rf',                  s.col_q2_pay_rf,
+      'pay_comment',             s.col_q2_pay_comment,
+      'pay_act',                 s.col_q2_pay_act,
+      'booking',                 s.col_q2_booking,
+      'actual_m1',               s.col_q2_actual_m1,
+      'actual_m2',               s.col_q2_actual_m2,
+      'actual_m3',               s.col_q2_actual_m3,
+      'actual_quarter',          s.col_q2_actual_quarter,
+      'residual_after_booking',  s.col_q2_residual_after_booking,
+      'residual_after_actual',   s.col_q2_residual_after_actual,
+      'transfer_q3',             s.col_q2_transfer_q3,
+      'transfer_q3_delay_acts',        s.col_q2_transfer_q3_delay_acts,
+      'transfer_q3_delay_procurement', s.col_q2_transfer_q3_delay_procurement,
+      'transfer_q3_economy_rf',        s.col_q2_transfer_q3_economy_rf,
+      'transfer_next_comment',         s.col_q2_transfer_next_comment,
+      'transfer_q4',             s.col_q2_transfer_q4,
+      'transfer_far_comment',          s.col_q2_transfer_far_comment,
+      'transfer_econ',           s.col_q2_transfer_econ,
+      'total',                   s.col_q2_total
+    ) END AS q2_data,
+
+    CASE WHEN f.s_q3 THEN jsonb_build_object(
+      'target_change',           s.col_q3_target_change,
+      'base_correction',         s.col_q3_base_correction,
+      'base_correction_comment', s.col_q3_base_correction_comment,
+      'revision_inc',            s.col_q3_revision_inc,
+      'revision_seq',            s.col_q3_revision_seq,
+      'revision_comment',        s.col_q3_revision_comment,
+      'new_plan',                s.col_q3_new_plan,
+      'adj_current',             s.col_q3_adj_current,
+      'adj_ssp',                 s.col_q3_adj_ssp,
+      'adj_rf',                  s.col_q3_adj_rf,
+      'adj_reserve',             s.col_q3_adj_reserve,
+      'adj_comment',             s.col_q3_adj_comment,
+      'corrected_plan',          s.col_q3_corrected_plan,
+      'pay_date',                TO_CHAR(s.col_q3_pay_date, 'DD.MM.YYYY'),
+      'pay_amount',              s.col_q3_pay_amount,
+      'pay_ho',                  s.col_q3_pay_ho,
+      'pay_rf',                  s.col_q3_pay_rf,
+      'pay_comment',             s.col_q3_pay_comment,
+      'pay_act',                 s.col_q3_pay_act,
+      'booking',                 s.col_q3_booking,
+      'actual_m1',               s.col_q3_actual_m1,
+      'actual_m2',               s.col_q3_actual_m2,
+      'actual_m3',               s.col_q3_actual_m3,
+      'actual_quarter',          s.col_q3_actual_quarter,
+      'residual_after_booking',  s.col_q3_residual_after_booking,
+      'residual_after_actual',   s.col_q3_residual_after_actual,
+      'transfer_q4',             s.col_q3_transfer_q4,
+      'transfer_q4_delay_acts',        s.col_q3_transfer_q4_delay_acts,
+      'transfer_q4_delay_procurement', s.col_q3_transfer_q4_delay_procurement,
+      'transfer_q4_economy_rf',        s.col_q3_transfer_q4_economy_rf,
+      'transfer_next_comment',         s.col_q3_transfer_next_comment,
+      'transfer_econ',           s.col_q3_transfer_econ,
+      'total',                   s.col_q3_total
+    ) END AS q3_data,
+
+    CASE WHEN f.s_q4 THEN jsonb_build_object(
+      'target_change',           s.col_q4_target_change,
+      'base_correction',         s.col_q4_base_correction,
+      'base_correction_comment', s.col_q4_base_correction_comment,
+      'revision_inc',            s.col_q4_revision_inc,
+      'revision_seq',            s.col_q4_revision_seq,
+      'revision_comment',        s.col_q4_revision_comment,
+      'new_plan',                s.col_q4_new_plan,
+      'adj_current',             s.col_q4_adj_current,
+      'adj_ssp',                 s.col_q4_adj_ssp,
+      'adj_rf',                  s.col_q4_adj_rf,
+      'adj_reserve',             s.col_q4_adj_reserve,
+      'adj_comment',             s.col_q4_adj_comment,
+      'corrected_plan',          s.col_q4_corrected_plan,
+      'pay_date',                TO_CHAR(s.col_q4_pay_date, 'DD.MM.YYYY'),
+      'pay_amount',              s.col_q4_pay_amount,
+      'pay_ho',                  s.col_q4_pay_ho,
+      'pay_rf',                  s.col_q4_pay_rf,
+      'pay_comment',             s.col_q4_pay_comment,
+      'pay_act',                 s.col_q4_pay_act,
+      'booking',                 s.col_q4_booking,
+      'actual_m1',               s.col_q4_actual_m1,
+      'actual_m2',               s.col_q4_actual_m2,
+      'actual_m3',               s.col_q4_actual_m3,
+      'actual_spod',             s.col_q4_actual_spod,
+      'actual_quarter',          s.col_q4_actual_quarter,
+      'residual_after_booking',  s.col_q4_residual_after_booking,
+      'residual_after_actual',   s.col_q4_residual_after_actual,
+      'transfer_econ',           s.col_q4_transfer_econ,
+      'total',                   s.col_q4_total
+    ) END AS q4_data,
+
+    CASE WHEN f.s_tot THEN jsonb_build_object(
+      'fact_year',    s.col_fact_year,
+      'pay_year',     s.col_pay_year,
+      'economy_year', s.col_economy_year
+    ) END AS totals_data,
+
+    s._sort_path
+  FROM sheet_rows s
+  CROSS JOIN flags f
+  LEFT JOIN v3.budget_line bl ON bl.id = s.line_id
+  LEFT JOIN limit_tree lim ON lim.expense_item_id = s.eid
+  ORDER BY s._sort_path;
+$function$
+;

api/src/db/models/budget_line.py

@@ -29,6 +29,7 @@ class BudgetLine(Base):
     updated_by: Mapped[int | None] = mapped_column(Integer, ForeignKey("v3.app_user.id"))
     updated_at: Mapped[datetime | None] = mapped_column(DateTime, default=None)
     direction: Mapped[str | None] = mapped_column(String)
+    source_sheet: Mapped[str | None] = mapped_column(String)
 
 #     budget_form = relationship("BudgetForm", back_populates="budget_lines")
 #     expense_item = relationship("ExpenseItem", back_populates="budget_lines")

api/src/db/models/limit_template.py

@@ -13,6 +13,10 @@ class LimitTemplate(Base):
             "row_type IN ('SECTION','GROUP','LEAF')",
             name="ck_v3_limit_template_row_type",
         ),
+        CheckConstraint(
+            "period IN ('YEAR','QUARTER','MONTH')",
+            name="ck_v3_limit_template_period",
+        ),
         Index("ix_v3_limit_template_parent", "parent_id"),
         {"schema": "v3"},
     )
@@ -25,6 +29,9 @@ class LimitTemplate(Base):
     expense_item_code: Mapped[str | None] = mapped_column(String)
     name: Mapped[str] = mapped_column(String)
     unit: Mapped[str | None] = mapped_column(String)
+    # Период норматива: YEAR — делится на 4 квартала, MONTH — умножается на 3,
+    # QUARTER (по умолчанию) — считается как есть. AURORA-1897.
+    period: Mapped[str] = mapped_column(String, nullable=False, server_default="QUARTER")
     limit_with_vat: Mapped[float | None] = mapped_column(Numeric)
     limit_without_vat: Mapped[float | None] = mapped_column(Numeric)
 

api/src/db/models/rent_detail.py

@@ -37,6 +37,7 @@ class RentDetail(Base):
     actual_oct: Mapped[float | None] = mapped_column(Numeric)
     actual_nov: Mapped[float | None] = mapped_column(Numeric)
     actual_dec: Mapped[float | None] = mapped_column(Numeric)
+    actual_spod: Mapped[float | None] = mapped_column(Numeric)
     comment: Mapped[str | None] = mapped_column(String)
 
 #     line = relationship("BudgetLine")

api/src/db/models/security_detail.py

@@ -37,6 +37,7 @@ class SecurityDetail(Base):
     actual_oct: Mapped[float | None] = mapped_column(Numeric)
     actual_nov: Mapped[float | None] = mapped_column(Numeric)
     actual_dec: Mapped[float | None] = mapped_column(Numeric)
+    actual_spod: Mapped[float | None] = mapped_column(Numeric)
     comment: Mapped[str | None] = mapped_column(String)
 
 #     line = relationship("BudgetLine")

api/src/db/models/utility_detail.py

@@ -37,6 +37,7 @@ class UtilityDetail(Base):
     actual_oct: Mapped[float | None] = mapped_column(Numeric)
     actual_nov: Mapped[float | None] = mapped_column(Numeric)
     actual_dec: Mapped[float | None] = mapped_column(Numeric)
+    actual_spod: Mapped[float | None] = mapped_column(Numeric)
     comment: Mapped[str | None] = mapped_column(String)
 
 #     line = relationship("BudgetLine")

api/src/services/export_service/export_mappings.py

@@ -66,6 +66,18 @@ FORM1_DEPTH_COLUMNS: dict = {
                     "year": {
                         "name": "Год",
                     },
+                    # AURORA-1907: лист АХР формы 2 — суммы «в пределах лимита» /
+                    # «сверх лимита» (v3.v_form2_sheet_jsonb считает их только
+                    # для p_sheet='AHR'; у СМЕТЫ/CAP/OPER и у FORM_1 этих ключей
+                    # в data.plan нет вовсе, ячейки будут пустыми). Отдельного
+                    # columns_dict для FORM_2/AHR не завели — он общий с
+                    # OPER/CAP/FORM_1 (см. export_service._create_xlsxwriter_sheet_writers).
+                    "limit_year": {
+                        "name": "В пределах лимита, год",
+                    },
+                    "over_limit_year": {
+                        "name": "Сверх лимита, год",
+                    },
                     "comment": {
                         "name": "Комментарий",
                     },
@@ -3386,7 +3398,12 @@ FORM4_OPER_COLORS: dict = _rename_color_paths(
 )
 
 
-SMETA_COLUMNS: list[tuple[str, str]] = [
+# AURORA-1903: у каждой формы на листе "Смета" свой набор колонок, в порядке
+# её экрана (RealtimeTable constants/FORM_*/SMETA.js). FORM_1 показывает и
+# поддержку, и развитие, и три группы ИТОГО (план/утверждено/факт); FORM_2
+# ("Смета РФ") — только поддержку; FORM_4 ("Проектная деятельность") — только
+# развитие. Ключи совпадают с SMETA_VALUE_PATHS в export_normalizers.py.
+SMETA_FORM1_COLUMNS: list[tuple[str, str]] = [
     ("section_code", "Код раздела"),
     ("name", "Наименование"),
     ("plan_support_q1", "План поддержка I квартал, тыс. руб."),
@@ -3429,6 +3446,59 @@ SMETA_COLUMNS: list[tuple[str, str]] = [
     ("corrected_development_q3", "Корректировка развитие III квартал, тыс. руб."),
     ("corrected_development_q4", "Корректировка развитие IV квартал, тыс. руб."),
 ]
+SMETA_FORM2_COLUMNS: list[tuple[str, str]] = [
+    ("section_code", "Код раздела"),
+    ("name", "Наименование"),
+    ("plan_support_q1", "План поддержка I квартал"),
+    ("plan_support_q2", "План поддержка II квартал"),
+    ("plan_support_q3", "План поддержка III квартал"),
+    ("plan_support_q4", "План поддержка IV квартал"),
+    ("plan_support_year", "План поддержка Год"),
+    ("approved_support_q1", "Утверждено поддержка I квартал"),
+    ("approved_support_q2", "Утверждено поддержка II квартал"),
+    ("approved_support_q3", "Утверждено поддержка III квартал"),
+    ("approved_support_q4", "Утверждено поддержка IV квартал"),
+    ("approved_support_year", "Утверждено поддержка Год"),
+    ("fact_support_q1", "Факт поддержка I квартал"),
+    ("fact_support_q2", "Факт поддержка II квартал"),
+    ("fact_support_q3", "Факт поддержка III квартал"),
+    ("fact_support_q4", "Факт поддержка IV квартал"),
+    ("fact_support_year", "Факт поддержка Год"),
+    ("corrected_support_q2", "Корректировка поддержка II квартал"),
+    ("corrected_support_q3", "Корректировка поддержка III квартал"),
+    ("corrected_support_q4", "Корректировка поддержка IV квартал"),
+]
+SMETA_FORM4_COLUMNS: list[tuple[str, str]] = [
+    ("section_code", "Код раздела"),
+    ("name", "Наименование"),
+    ("plan_development_q1", "План развитие I квартал"),
+    ("plan_development_q2", "План развитие II квартал"),
+    ("plan_development_q3", "План развитие III квартал"),
+    ("plan_development_q4", "План развитие IV квартал"),
+    ("plan_development_year", "План развитие Год"),
+    ("approved_development_q1", "Утверждено развитие I квартал"),
+    ("approved_development_q2", "Утверждено развитие II квартал"),
+    ("approved_development_q3", "Утверждено развитие III квартал"),
+    ("approved_development_q4", "Утверждено развитие IV квартал"),
+    ("approved_development_year", "Утверждено развитие Год"),
+    ("fact_development_q1", "Факт развитие I квартал"),
+    ("fact_development_q2", "Факт развитие II квартал"),
+    ("fact_development_q3", "Факт развитие III квартал"),
+    ("fact_development_q4", "Факт развитие IV квартал"),
+    ("fact_development_year", "Факт развитие Год"),
+    ("corrected_development_q2", "Корректировка развитие II квартал"),
+    ("corrected_development_q3", "Корректировка развитие III квартал"),
+    ("corrected_development_q4", "Корректировка развитие IV квартал"),
+]
+SMETA_COLUMNS_BY_FORM: dict[str, list[tuple[str, str]]] = {
+    "FORM_1": SMETA_FORM1_COLUMNS,
+    "FORM_2": SMETA_FORM2_COLUMNS,
+    "FORM_4": SMETA_FORM4_COLUMNS,
+}
+# Алиас для обратной совместимости: часть кода (неиспользуемый openpyxl-словарь
+# writer'ов в ExportService.__init__, старый тест test_sheet_column_contracts_are_stable)
+# по-прежнему ссылается на единый SMETA_COLUMNS — это раскладка FORM_1.
+SMETA_COLUMNS: list[tuple[str, str]] = SMETA_COLUMNS_BY_FORM["FORM_1"]
 FORM3_LIMIT_DEPTH_COLUMNS: dict = {
     "header": {
         "name": "Данные",

api/src/services/export_service/export_service.py

@@ -45,6 +45,7 @@ from src.services.export_service.export_mappings import (
     FORM3_LIMIT_DEPTH_COLUMNS,
     PALETTE,
     SMETA_COLUMNS,
+    SMETA_COLUMNS_BY_FORM,
     build_summary1_columns,
     build_summary2_columns,
     render_column_years,
@@ -928,7 +929,7 @@ class ExportService:
             "__default__": default_writer,
             "SMETA": XlsxTabularSheetWriter(
                 workbook=workbook,
-                columns=SMETA_COLUMNS,
+                columns=SMETA_COLUMNS_BY_FORM.get(form_type_code, SMETA_COLUMNS_BY_FORM["FORM_1"]),
                 row_normalizer=self.smeta_row_normalizer.normalize,
                 value_serializer=self.value_serializer.to_excel_value,
             ),

api/src/services/export_service/export_writers.py

@@ -78,6 +78,10 @@ class TabularSheetWriter(AbstractWriter):
         worksheet.append(headers)
         self._track_row_widths(column_widths, headers)
         for row in rows:
+            if row and row[0] == "META":
+                # v_form_view всегда отдаёт служебную строку META первой;
+                # на листе "Смета" ей не место (AURORA-1903).
+                continue
             raw_data = row[3] if len(row) > 3 and isinstance(row[3], dict) else {}
             normalized = self.row_normalizer(raw_data)
             values = [self.value_serializer(normalized.get(key)) for key, _ in self.columns]
@@ -303,6 +307,10 @@ class XlsxTabularSheetWriter(AbstractWriter):
 
         output_row = 1
         for row in rows:
+            if row and row[0] == "META":
+                # v_form_view всегда отдаёт служебную строку META первой;
+                # на листе "Смета" ей не место (AURORA-1903).
+                continue
             raw_data = row[3] if len(row) > 3 and isinstance(row[3], dict) else {}
             normalized = self.row_normalizer(raw_data)
             values = [self.value_serializer(normalized.get(key)) for key, _ in self.columns]

api/tests/integration/test_form2_ahr_limit.py

@@ -0,0 +1,212 @@
+"""AURORA-1897: лист «АХР лимиты» формы 2.
+
+Три правки одной формулой/миграцией (0052_form2_ahr_limit_period_vat_units):
+  1) годовые нормативы (ДМС id 23/24/25, оргтехника id 13/14/15) делятся на
+     4 квартала (period=YEAR), а не дублируются в каждом квартале;
+  2) сумма на листе лимитов и в плане АХР считается от лимита БЕЗ НДС
+     (limit_without_vat), а не с НДС;
+  3) план лимитных строк в АХР переводится в тыс. руб. (как аренда/
+     коммуналка/охрана/Смета формы 2), а не остаётся в рублях.
+
+Сессия тестов работает в rollback-транзакции (см. tests/integration/conftest.py
+client fixture), поэтому изменения не переживают отдельный тест.
+"""
+
+import pytest
+
+# АХР Аренда синхронизируется в АХР под статьёй с этим expense_item_id
+# (v3.sync_form2_ahr_satellite_line(s), api/alembic/versions/sql/
+# 0050_form2_ahr_spod_column.sql) — используется только в регрессионном
+# тесте ветки аренды (эта миграция её не трогает).
+AHR_RENT_PARENT_EXPENSE_ITEM = 314
+
+
+def _auth_headers(tokens: dict) -> dict:
+    return {"Authorization": f"Bearer {tokens['access_token']}"}
+
+
+def _get_form2_id(client, admin_tokens) -> int | None:
+    response = client.get(
+        "/api/v1/form/",
+        params={"form_type": "FORM_2"},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200
+    forms = response.json()["result"]
+    return forms[0]["id"] if forms else None
+
+
+@pytest.fixture
+def form2_id(client, admin_tokens):
+    form_id = _get_form2_id(client, admin_tokens)
+    if form_id is None:
+        pytest.skip("В фикстуре нет формы 2 (FORM_2) — тест лимитов АХР пропущен")
+    return form_id
+
+
+def _get_sheet_rows(client, admin_tokens, form2_id, sheet) -> list[dict]:
+    response = client.get(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}",
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    return response.json()["result"]
+
+
+def _patch_cell(client, admin_tokens, form2_id, sheet, line_id, column, value) -> list[dict]:
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": column, "value": value},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    return response.json()["result"]
+
+
+def _find_by_id(rows: list[dict], target_id: int) -> dict:
+    # v_form_view может отдавать META-строку ({"editable": [...], ...}) без
+    # "id" — её пропускаем, т.к. (data->>'id')::INT там NULL.
+    for row in rows:
+        data = row.get("data")
+        if isinstance(data, dict) and data.get("id") == target_id:
+            return row
+    raise AssertionError(f"строка с id={target_id} не найдена среди {rows!r}")
+
+
+def _find_ahr_row_by_name(rows: list[dict], name: str) -> dict:
+    for row in rows:
+        if row.get("row_type") != "INPUT":
+            continue
+        data = row.get("data") or {}
+        if (data.get("header") or {}).get("name") == name:
+            return row
+    raise AssertionError(f"строка АХР с именем {name!r} не найдена среди {rows!r}")
+
+
+def _find_ahr_row_by_expense_item(rows: list[dict], expense_item_id: int) -> dict:
+    for row in rows:
+        if row.get("row_type") != "INPUT":
+            continue
+        data = row.get("data") or {}
+        if (data.get("header") or {}).get("expense_item_id") == expense_item_id:
+            return row
+    raise AssertionError(
+        f"строка АХР с expense_item_id={expense_item_id} не найдена среди {rows!r}"
+    )
+
+
+def test_annual_dms_limit_divided_by_four(client, admin_tokens, form2_id):
+    # id=24 «- стандарт РФ»: ДМС, лимит 27858 руб/год без НДС, period=YEAR —
+    # 10 * 27858 / 4 = 69645 руб. в заполненный квартал (а не дублирование
+    # годовой суммы 278580, как было до миграции).
+    rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 24, "qty_q1", 10)
+    row = _find_by_id(rows, 24)
+    assert row["data"]["amount_q1"] == 69645
+    assert row["data"]["amount_year"] == 69645
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_name(ahr_rows, "стандарт РФ")
+    assert ahr_row["data"]["plan"]["q1"] == pytest.approx(69.645)
+
+
+def test_quarterly_limit_uses_amount_without_vat(client, admin_tokens, form2_id):
+    # id=3 «- Директор»: 1 чел/квартал, 2400 руб. с НДС / 2000 без НДС —
+    # сумма должна считаться от лимита БЕЗ НДС.
+    rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 3, "qty_q2", 1)
+    row = _find_by_id(rows, 3)
+    assert row["data"]["amount_q2"] == 2000
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_name(ahr_rows, "Директор")
+    assert ahr_row["data"]["plan"]["q2"] == pytest.approx(2.0)
+
+
+def test_sim_card_without_vat_limit_backfilled_is_not_zero(client, admin_tokens, form2_id):
+    # id=7 «- SIM-карта для планшета (легкий фронт)»: limit_without_vat был
+    # NULL до миграции — она заполнила его 375 (450 / 1.2). Сумма не должна
+    # стать 0 после перехода на расчёт без НДС.
+    rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 7, "qty_q1", 20)
+    row = _find_by_id(rows, 7)
+    assert row["data"]["amount_q1"] == 7500
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_name(ahr_rows, "SIM-карта для планшета (легкий фронт)")
+    assert ahr_row["data"]["plan"]["q1"] == pytest.approx(7.5)
+
+
+def test_printers_annual_limit_without_name_lookup(client, admin_tokens, form2_id):
+    # id=13 «- принтеры»: раньше считалось по захардкоженному имени
+    # (qty * 0.57 * 10900 / 4), теперь — общей формулой через period=YEAR,
+    # limit_without_vat=5177.5 (миграция переписала справочник).
+    rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 13, "qty_q1", 5)
+    row = _find_by_id(rows, 13)
+    assert row["data"]["amount_q1"] == pytest.approx(6471.875)
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_name(ahr_rows, "принтеры")
+    assert ahr_row["data"]["plan"]["q1"] == pytest.approx(6.471875)
+
+
+def test_quarterly_norm_unchanged_other_than_vat_source(client, admin_tokens, form2_id):
+    # id=17 «- счетчики/сортировщики банкнот»: квартальный норматив (period
+    # остаётся QUARTER по умолчанию) считается как раньше — поменялся только
+    # источник суммы (НДС).
+    rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 17, "qty_q3", 2)
+    row = _find_by_id(rows, 17)
+    assert row["data"]["amount_q3"] == 7500
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_name(ahr_rows, "счетчики/сортировщики банкнот")
+    assert ahr_row["data"]["plan"]["q3"] == pytest.approx(7.5)
+
+
+def test_total_row_is_last_root_row_summing_all_leaves(client, admin_tokens, form2_id):
+    patch_rows = _patch_cell(client, admin_tokens, form2_id, "AHR_LIMIT", 24, "qty_q1", 10)
+    # Ответ PATCH должен содержать строку «Итого» (data.id = 0) в diff, т.к.
+    # v3._limit_template_path_set дописывает 0 к path-set любого изменения.
+    total_in_patch = _find_by_id(patch_rows, 0)
+    assert total_in_patch["row_type"] == "ROOT"
+
+    full_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR_LIMIT")
+    leaf_rows = [
+        row
+        for row in full_rows
+        if row.get("row_type") == "INPUT" and (row.get("data") or {}).get("id") is not None
+    ]
+    total_row = next(
+        row
+        for row in full_rows
+        if row.get("row_type") == "ROOT" and (row.get("data") or {}).get("id") == 0
+    )
+
+    assert total_row["data"]["name"] == "Итого"
+    expected_amount_q1 = sum((row["data"].get("amount_q1") or 0) for row in leaf_rows)
+    assert total_row["data"]["amount_q1"] == pytest.approx(expected_amount_q1)
+    assert total_row["data"]["amount_q1"] == pytest.approx(69645)
+    # «Итого» должна идти последней строкой листа (sort_order = 999999).
+    assert full_rows[-1] is total_row
+
+
+def test_rent_plan_still_passed_through_without_division(client, admin_tokens, form2_id):
+    # Регрессия: AURORA-1897 не должна задевать перенос аренды/коммуналки/
+    # охраны — только лимитные строки АХР лимитов.
+    response = client.post(
+        f"/api/v1/form/{form2_id}/sheet/AHR_RENT/line",
+        json={"vsp_id": 1},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    rent_rows = response.json()["result"]
+    assert len(rent_rows) == 1
+    rent_line_id = rent_rows[0]["data"]["id"]
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/AHR_RENT/cell",
+        json={"line_id": rent_line_id, "column": "plan.q1", "value": 100},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row = _find_ahr_row_by_expense_item(ahr_rows, AHR_RENT_PARENT_EXPENSE_ITEM)
+    assert ahr_row["data"]["plan"]["q1"] == 100

api/tests/integration/test_form2_ahr_satellite_integration.py

@@ -0,0 +1,498 @@
+"""AURORA-1909: добавление записи на сателлите АХР (аренда/коммуналка/охрана)
+не должно захватывать существующую — в т.ч. ручную — строку статьи 314/24/779.
+
+До фикса v3.add_budget_line (api/alembic/versions/sql/0051_form2_ahr_satellite_new_line.sql)
+искала ЛЮБУЮ существующую строку статьи на листе-источнике (без ORDER BY,
+без исключения ручных и уже привязанных строк) и переиспользовала её как
+"заготовку" для новой записи сателлита. Если у статьи ещё не было ни одной
+строки в v3.form2_ahr_satellite_line_source (типично — первая запись сателлита
+при наличии ручной строки той же статьи), sync (_ensure_form2_ahr_detail_sync_line,
+0031) переименовывал и перезаписывал план/факт чужой строки — в т.ч. ручной,
+созданной исполнителем на листе AHR.
+
+Сессия тестов работает в rollback-транзакции (см. tests/integration/conftest.py
+client fixture), поэтому изменения не переживают отдельный тест — на каждый
+тест создаётся собственная форма FORM_2 через POST /api/v1/form/.
+"""
+
+import pytest
+
+# статья листа-источника (AHR) для каждого сателлита — зашита в v3.add_budget_line
+# (AURORA-1887, здесь не трогается).
+SATELLITE_PARENT_EXPENSE_ITEM = {
+    "AHR_RENT": 314,
+    "AHR_UTILITY": 24,
+    "AHR_SECURITY": 779,
+}
+
+
+def _create_form2(client, admin_tokens, auth_headers, year: int) -> int:
+    response = client.post(
+        "/api/v1/form/",
+        json={"year": year, "form_type_code": "FORM_2", "org_unit_ids": [1]},
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    return response.json()["result"][0]["id"]
+
+
+def _add_manual_ahr_line(client, admin_tokens, auth_headers, form_id, expense_item_id) -> int:
+    response = client.post(
+        f"/api/v1/form/{form_id}/sheet/AHR/line",
+        json={"expense_item_id": expense_item_id},
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    input_rows = [r for r in response.json()["result"] if r["row_type"] == "INPUT"]
+    assert len(input_rows) == 1, input_rows
+    return input_rows[0]["data"]["line_id"]
+
+
+def _patch_ahr_cell(client, admin_tokens, auth_headers, form_id, line_id, column, value):
+    response = client.patch(
+        f"/api/v1/form/{form_id}/sheet/AHR/cell",
+        json={"line_id": line_id, "column": column, "value": value},
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+
+def _add_satellite_line(client, admin_tokens, auth_headers, form_id, sheet, vsp_id) -> dict:
+    response = client.post(
+        f"/api/v1/form/{form_id}/sheet/{sheet}/line",
+        json={"vsp_id": vsp_id},
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    rows = response.json()["result"]
+    assert len(rows) == 1, rows
+    return rows[0]["data"]
+
+
+def _get_ahr_rows(client, admin_tokens, auth_headers, form_id) -> list[dict]:
+    response = client.get(
+        f"/api/v1/form/{form_id}/sheet/AHR",
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    return response.json()["result"]
+
+
+def _find_ahr_row_by_line_id(rows: list[dict], line_id: int) -> dict:
+    for row in rows:
+        if row["row_type"] == "INPUT" and row["data"].get("line_id") == line_id:
+            return row
+    raise AssertionError(f"line_id={line_id} не найден на листе AHR: {rows}")
+
+
+def _find_ahr_item_row(rows: list[dict], expense_item_id: int) -> dict:
+    # Статья-"лист" дерева расходов (depth=3, та, на которую вешаются
+    # budget_line) рендерится в v_form2_view как SUB_ITEM, а не ITEM — ITEM/
+    # GROUP/ROOT — только промежуточные узлы выше по дереву. Проверено
+    # эмпирически через v3.v_form2_view на тестовой БД.
+    for row in rows:
+        if row["row_type"] == "SUB_ITEM" and row["data"]["header"].get("expense_item_id") == expense_item_id:
+            return row
+    raise AssertionError(f"SUB_ITEM expense_item_id={expense_item_id} не найден на листе AHR: {[r for r in rows if r['row_type'] != 'INPUT']}")
+
+
+@pytest.mark.parametrize("sheet", sorted(SATELLITE_PARENT_EXPENSE_ITEM))
+def test_satellite_line_add_does_not_capture_existing_manual_line(
+    client, admin_tokens, auth_headers, sheet
+):
+    """Основной сценарий бага: у статьи уже есть ручная строка (и больше ни
+    одной), затем на лист-сателлит добавляется запись. Ручная строка не
+    должна быть переименована/перезаписана/привязана — запись должна
+    получить свою собственную строку АХР."""
+    expense_item_id = SATELLITE_PARENT_EXPENSE_ITEM[sheet]
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2030)
+
+    manual_line_id = _add_manual_ahr_line(
+        client, admin_tokens, auth_headers, form_id, expense_item_id
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "plan.q1", 500
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "header.name", "моя строка"
+    )
+
+    satellite_data = _add_satellite_line(
+        client, admin_tokens, auth_headers, form_id, sheet, vsp_id=2
+    )
+    satellite_line_id = satellite_data["line_id"]
+
+    # запись сателлита получила свою строку, а не строку ручной записи
+    assert satellite_line_id != manual_line_id
+
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+
+    # ручная строка не тронута: тот же line_id, то же имя, тот же план
+    manual_row = _find_ahr_row_by_line_id(ahr_rows, manual_line_id)
+    assert manual_row["data"]["header"]["name"] == "моя строка"
+    assert manual_row["data"]["plan"]["q1"] == 500
+
+    # у записи сателлита — отдельная строка на листе AHR (строка синка)
+    satellite_row = _find_ahr_row_by_line_id(ahr_rows, satellite_line_id)
+    assert satellite_row["data"]["line_id"] == satellite_line_id
+
+
+@pytest.mark.parametrize("sheet", sorted(SATELLITE_PARENT_EXPENSE_ITEM))
+def test_manual_line_stays_deletable_after_satellite_add(
+    client, admin_tokens, auth_headers, sheet
+):
+    """Ручная строка остаётся удаляемой (не заблокирована
+    is_form2_ahr_satellite_line, т.к. в form2_ahr_satellite_line_source её нет)."""
+    expense_item_id = SATELLITE_PARENT_EXPENSE_ITEM[sheet]
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2031)
+
+    manual_line_id = _add_manual_ahr_line(
+        client, admin_tokens, auth_headers, form_id, expense_item_id
+    )
+    _add_satellite_line(client, admin_tokens, auth_headers, form_id, sheet, vsp_id=2)
+
+    response = client.delete(
+        f"/api/v1/form/{form_id}/sheet/AHR/line/{manual_line_id}",
+        headers=auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+
+@pytest.mark.parametrize("sheet", sorted(SATELLITE_PARENT_EXPENSE_ITEM))
+def test_two_satellite_records_on_empty_item_get_two_lines(
+    client, admin_tokens, auth_headers, sheet
+):
+    """Две записи подряд на пустой статье (без ручной строки) — уже до
+    AURORA-1887 (сводная строка источника) должны получать по своей строке
+    АХР каждая; ни одна из них не должна быть ручной (на статье ручных
+    строк нет вовсе)."""
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2032)
+
+    first = _add_satellite_line(client, admin_tokens, auth_headers, form_id, sheet, vsp_id=1)
+    second = _add_satellite_line(client, admin_tokens, auth_headers, form_id, sheet, vsp_id=2)
+
+    assert first["line_id"] != second["line_id"]
+
+
+# --- AURORA-1907: признак источника строки (source_sheet) и раздельные суммы
+# «в пределах лимита» / «сверх лимита» на листе АХР ------------------------
+#
+# "Мобильная связь" (expense_item_id=150 в реально накатанном каталоге —
+# значения id из текста миграций 0003/0013 переопределяются более позднім
+# re-seed'ом, проверено эмпирически через psql на тестовой БД, а не по тексту
+# .sql) — статья каталога лимитов с 7 LEAF в limit_template (id=3..9:
+# "- Директор", "- Заместитель директора", ...), все с
+# expense_item_code='R061015039', совпадающим с ei.item_id статьи 150.
+# Это единственная статья в тестовом каталоге, где несколько LEAF лимитов
+# синкуются в разные строки одной и той же статьи — нужна для регрессионного
+# теста на совпадение имени (п.4 тикета).
+MOBILE_EXPENSE_ITEM_ID = 150
+# "Амортизация: НВНОД" (код R061161019) — статья FORM_2/AHR без лимита в
+# каталоге (проверено эмпирически: v3._form2_expense_item_has_limit(95) = false).
+NO_LIMIT_EXPENSE_ITEM_ID = 95
+
+
+def test_fresh_form_limit_rows_have_source_ahr_limit(client, admin_tokens, auth_headers):
+    """GET .../sheet/AHR: у лимитных строк (созданных синком на листе лимитов
+    при создании формы) header.source == 'AHR_LIMIT'; у строки сателлита
+    аренды (после POST .../sheet/AHR_RENT/line) — 'AHR_RENT'."""
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2040)
+
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+    limit_input_rows = [
+        row
+        for row in ahr_rows
+        if row["row_type"] == "INPUT"
+        and row["data"]["header"].get("expense_item_id") == MOBILE_EXPENSE_ITEM_ID
+    ]
+    assert limit_input_rows, ahr_rows
+    for row in limit_input_rows:
+        assert row["data"]["header"]["source"] == "AHR_LIMIT", row
+
+    satellite_data = _add_satellite_line(
+        client, admin_tokens, auth_headers, form_id, "AHR_RENT", vsp_id=1
+    )
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+    rent_row = _find_ahr_row_by_line_id(ahr_rows, satellite_data["line_id"])
+    assert rent_row["data"]["header"]["source"] == "AHR_RENT"
+
+
+def test_manual_line_on_limited_item_is_over_limit(client, admin_tokens, auth_headers):
+    """Ручная строка на статье с лимитом: header.source='MANUAL',
+    is_over_limit=true; у ITEM этой статьи over_limit_year учитывает только
+    ручную строку, limit_year — только лимитные строки, year — сумму обоих."""
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2041)
+
+    manual_line_id = _add_manual_ahr_line(
+        client, admin_tokens, auth_headers, form_id, MOBILE_EXPENSE_ITEM_ID
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "plan.q1", 1000
+    )
+
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+    manual_row = _find_ahr_row_by_line_id(ahr_rows, manual_line_id)
+    assert manual_row["data"]["header"]["source"] == "MANUAL"
+    assert manual_row["data"]["header"]["is_over_limit"] is True
+
+    item_row = _find_ahr_item_row(ahr_rows, MOBILE_EXPENSE_ITEM_ID)
+    item_plan = item_row["data"]["plan"]
+    assert item_plan["over_limit_year"] == 1000
+    assert item_plan["year"] == item_plan["limit_year"] + item_plan["over_limit_year"]
+
+
+def test_manual_line_on_item_without_limit_is_not_over_limit(client, admin_tokens, auth_headers):
+    """Ручная строка на статье без лимита в каталоге: is_over_limit=false,
+    over_limit_year не растёт (AURORA-1907: «сверх лимита» считается только
+    для статей из листа лимитов)."""
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2042)
+
+    manual_line_id = _add_manual_ahr_line(
+        client, admin_tokens, auth_headers, form_id, NO_LIMIT_EXPENSE_ITEM_ID
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "plan.q1", 500
+    )
+
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+    manual_row = _find_ahr_row_by_line_id(ahr_rows, manual_line_id)
+    assert manual_row["data"]["header"]["source"] == "MANUAL"
+    assert manual_row["data"]["header"]["is_over_limit"] is False
+
+    item_row = _find_ahr_item_row(ahr_rows, NO_LIMIT_EXPENSE_ITEM_ID)
+    assert item_row["data"]["plan"]["over_limit_year"] == 0
+
+
+def test_manual_line_named_like_limit_leaf_is_not_captured_by_limit_sync(
+    client, admin_tokens, auth_headers
+):
+    """Регрессия на баг, который фиксит AURORA-1907: ручная строка с именем,
+    совпадающим с LEAF лимита после снятия префикса "- " ("- Директор" ->
+    "Директор"), не должна захватываться _ensure_form2_ahr_limit_sync_line
+    при пересинхронизации (правка qty на листе лимитов) — план ручной строки
+    не меняется, и её можно удалить (до фикса она считалась лимитной и
+    удаление блокировалось v3.del_budget_line)."""
+    form_id = _create_form2(client, admin_tokens, auth_headers, year=2043)
+
+    manual_line_id = _add_manual_ahr_line(
+        client, admin_tokens, auth_headers, form_id, MOBILE_EXPENSE_ITEM_ID
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "header.name", "Директор"
+    )
+    _patch_ahr_cell(
+        client, admin_tokens, auth_headers, form_id, manual_line_id, "plan.q1", 321
+    )
+
+    limit_rows_resp = client.get(
+        f"/api/v1/form/{form_id}/sheet/AHR_LIMIT",
+        headers=auth_headers(admin_tokens),
+    )
+    assert limit_rows_resp.status_code == 200, limit_rows_resp.text
+    leaf_row = next(
+        row
+        for row in limit_rows_resp.json()["result"]
+        if row["row_type"] == "INPUT" and row["data"]["name"] == "- Директор"
+    )
+    leaf_id = leaf_row["data"]["id"]
+
+    patch_resp = client.patch(
+        f"/api/v1/form/{form_id}/sheet/AHR_LIMIT/cell",
+        json={"line_id": leaf_id, "column": "qty_q1", "value": 5},
+        headers=auth_headers(admin_tokens),
+    )
+    assert patch_resp.status_code == 200, patch_resp.text
+
+    ahr_rows = _get_ahr_rows(client, admin_tokens, auth_headers, form_id)
+    manual_row = _find_ahr_row_by_line_id(ahr_rows, manual_line_id)
+    assert manual_row["data"]["header"]["name"] == "Директор"
+    assert manual_row["data"]["plan"]["q1"] == 321
+    assert manual_row["data"]["header"]["source"] == "MANUAL"
+
+    delete_resp = client.delete(
+        f"/api/v1/form/{form_id}/sheet/AHR/line/{manual_line_id}",
+        headers=auth_headers(admin_tokens),
+    )
+    assert delete_resp.status_code == 200, delete_resp.text
+
+
+async def test_backfill_sets_source_sheet_for_legacy_satellite_mapping():
+    """AURORA-1907: backfill (0053_form2_ahr_source_sheet.sql, шаг 2а) должен
+    проставлять source_sheet строкам, у которых уже есть запись в
+    v3.form2_ahr_satellite_line_source, но source_sheet ещё не заполнен —
+    имитация состояния БД до миграции 0053. Отдельный engine (не общий
+    src.db.base.SessionLocal — его пул может держать asyncpg-соединения,
+    привязанные к event loop'у другого теста; NullPool+dispose исключают это),
+    всё в одной незакоммиченной транзакции — rollback в finally, другие тесты
+    не задевает."""
+    from sqlalchemy import text
+    from sqlalchemy.ext.asyncio import async_sessionmaker, create_async_engine
+    from sqlalchemy.pool import NullPool
+
+    from src.core.config import settings
+
+    engine = create_async_engine(settings.DATABASE_URL, poolclass=NullPool)
+    Session = async_sessionmaker(bind=engine, expire_on_commit=False)
+    async with Session() as session:
+        try:
+            form_id = (
+                await session.execute(
+                    text(
+                        "INSERT INTO v3.budget_form (form_type_code, year, org_unit_id) "
+                        "VALUES ('FORM_2', 2099, 1) RETURNING id"
+                    )
+                )
+            ).scalar_one()
+
+            line_id = (
+                await session.execute(
+                    text(
+                        "INSERT INTO v3.budget_line (budget_form_id, expense_item_id, name, direction) "
+                        "VALUES (:form_id, 314, 'legacy rent row (AURORA-1907 backfill test)', 'Support') "
+                        "RETURNING id"
+                    ),
+                    {"form_id": form_id},
+                )
+            ).scalar_one()
+
+            await session.execute(
+                text(
+                    "INSERT INTO v3.form2_ahr_satellite_line_source "
+                    "(source_sheet, source_id, target_line_id) "
+                    "VALUES ('AHR_RENT', 9999999, :line_id)"
+                ),
+                {"line_id": line_id},
+            )
+
+            before = (
+                await session.execute(
+                    text("SELECT source_sheet FROM v3.budget_line WHERE id = :line_id"),
+                    {"line_id": line_id},
+                )
+            ).scalar_one()
+            assert before is None
+
+            # Тот же UPDATE, что в шаге 2а миграции 0053.
+            await session.execute(
+                text(
+                    "UPDATE v3.budget_line bl "
+                    "SET source_sheet = m.source_sheet "
+                    "FROM v3.form2_ahr_satellite_line_source m "
+                    "WHERE bl.id = m.target_line_id AND bl.source_sheet IS NULL"
+                )
+            )
+
+            after = (
+                await session.execute(
+                    text("SELECT source_sheet FROM v3.budget_line WHERE id = :line_id"),
+                    {"line_id": line_id},
+                )
+            ).scalar_one()
+            assert after == "AHR_RENT"
+        finally:
+            await session.rollback()
+    await engine.dispose()
+
+
+async def test_backfill_limit_lines_picks_min_id_per_name():
+    """AURORA-1907: backfill (0053_form2_ahr_source_sheet.sql, шаг 2б/2в) для
+    строк, совпадающих по имени с LEAF лимита "- Директор" (статья 129) —
+    строка с минимальным id помечается 'AHR_LIMIT', остальные с тем же именем
+    остаются ручными (source_sheet=NULL). Отдельный engine (см. комментарий в
+    test_backfill_sets_source_sheet_for_legacy_satellite_mapping выше), rollback
+    в finally."""
+    from sqlalchemy import text
+    from sqlalchemy.ext.asyncio import async_sessionmaker, create_async_engine
+    from sqlalchemy.pool import NullPool
+
+    from src.core.config import settings
+
+    engine = create_async_engine(settings.DATABASE_URL, poolclass=NullPool)
+    Session = async_sessionmaker(bind=engine, expire_on_commit=False)
+    async with Session() as session:
+        try:
+            form_id = (
+                await session.execute(
+                    text(
+                        "INSERT INTO v3.budget_form (form_type_code, year, org_unit_id) "
+                        "VALUES ('FORM_2', 2098, 1) RETURNING id"
+                    )
+                )
+            ).scalar_one()
+
+            first_id = (
+                await session.execute(
+                    text(
+                        "INSERT INTO v3.budget_line (budget_form_id, expense_item_id, name, direction) "
+                        "VALUES (:form_id, :eid, 'Директор', 'Support') RETURNING id"
+                    ),
+                    {"form_id": form_id, "eid": MOBILE_EXPENSE_ITEM_ID},
+                )
+            ).scalar_one()
+            second_id = (
+                await session.execute(
+                    text(
+                        "INSERT INTO v3.budget_line (budget_form_id, expense_item_id, name, direction) "
+                        "VALUES (:form_id, :eid, 'Директор', 'Support') RETURNING id"
+                    ),
+                    {"form_id": form_id, "eid": MOBILE_EXPENSE_ITEM_ID},
+                )
+            ).scalar_one()
+            assert first_id < second_id
+
+            # Тот же UPDATE (шаг 2б миграции 0053).
+            await session.execute(
+                text(
+                    """
+                    WITH limit_candidates AS (
+                        SELECT
+                            bl.id AS line_id,
+                            MIN(bl.id) OVER (
+                                PARTITION BY bl.budget_form_id, bl.expense_item_id, leaf.leaf_name
+                            ) AS min_line_id
+                          FROM v3.budget_line bl
+                          JOIN v3.budget_form bf
+                            ON bf.id = bl.budget_form_id
+                           AND bf.form_type_code = 'FORM_2'
+                          JOIN v3.expense_item ei ON ei.id = bl.expense_item_id
+                          JOIN v3.expense_item_form_type eft
+                            ON eft.expense_item_id = ei.id
+                           AND eft.form_type_code = 'FORM_2'
+                          JOIN LATERAL (
+                              SELECT regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '') AS leaf_name
+                                FROM v3.limit_template lt
+                               WHERE lt.row_type = 'LEAF'
+                                 AND ei.sheet = 'AHR'
+                                 AND ei.direction = 'Support'
+                                 AND (
+                                     (ei.depth = 3 AND ei.item_id = lt.expense_item_code)
+                                     OR ei.num_group_id = lt.expense_item_code
+                                 )
+                                 AND bl.name = regexp_replace(lt.name, '^[[:space:]]*-[[:space:]]*', '')
+                          ) leaf ON TRUE
+                         WHERE bl.source_sheet IS NULL
+                    )
+                    UPDATE v3.budget_line bl
+                       SET source_sheet = 'AHR_LIMIT'
+                      FROM limit_candidates lc
+                     WHERE bl.id = lc.line_id
+                       AND lc.line_id = lc.min_line_id
+                    """
+                )
+            )
+
+            rows = (
+                await session.execute(
+                    text(
+                        "SELECT id, source_sheet FROM v3.budget_line "
+                        "WHERE id IN (:first_id, :second_id) ORDER BY id"
+                    ),
+                    {"first_id": first_id, "second_id": second_id},
+                )
+            ).all()
+            by_id = {row.id: row.source_sheet for row in rows}
+            assert by_id[first_id] == "AHR_LIMIT"
+            assert by_id[second_id] is None
+        finally:
+            await session.rollback()
+    await engine.dispose()

api/tests/integration/test_form2_ahr_satellite_spod_integration.py

@@ -0,0 +1,220 @@
+"""AURORA-1906: колонка «СПОД» в сателлитах АХР (RENT/UTILITY/SECURITY) формы 2
+и её перенос в АХР (Support) через v3.sync_form2_ahr_satellite_line(s).
+
+Сессия тестов работает в rollback-транзакции (см. tests/integration/conftest.py
+client fixture), поэтому изменения не переживают отдельный тест.
+"""
+
+import pytest
+
+# parent-строка в АХР для каждого сателлита — budget_line с этим
+# expense_item_id (v3.add_budget_line / v3.sync_form2_ahr_satellite_line,
+# api/alembic/versions/sql/0034_ahr_rf_sort_order.sql).
+SATELLITE_PARENT_EXPENSE_ITEM = {
+    "AHR_RENT": 314,
+    "AHR_UTILITY": 24,
+    "AHR_SECURITY": 779,
+}
+
+
+def _auth_headers(tokens: dict) -> dict:
+    return {"Authorization": f"Bearer {tokens['access_token']}"}
+
+
+def _get_form2_id(client, admin_tokens) -> int | None:
+    response = client.get(
+        "/api/v1/form/",
+        params={"form_type": "FORM_2"},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200
+    forms = response.json()["result"]
+    return forms[0]["id"] if forms else None
+
+
+@pytest.fixture
+def form2_id(client, admin_tokens):
+    form_id = _get_form2_id(client, admin_tokens)
+    if form_id is None:
+        pytest.skip("В фикстуре нет формы 2 (FORM_2) — тест СПОД пропущен")
+    return form_id
+
+
+def _add_satellite_line(client, admin_tokens, form2_id, sheet, vsp_id=1):
+    response = client.post(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/line",
+        json={"vsp_id": vsp_id},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    rows = response.json()["result"]
+    assert len(rows) == 1
+    return rows[0]["data"]["id"]
+
+
+def _get_sheet_rows(client, admin_tokens, form2_id, sheet) -> list[dict]:
+    response = client.get(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}",
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+    return response.json()["result"]
+
+
+def _find_row(rows: list[dict], predicate) -> dict:
+    # v_form_view prepends a META row ({"editable": [...], "role": ..., ...},
+    # row_type="META", depth=-1) with no "id"/"header" — only INPUT rows carry
+    # satellite/AHR line data.
+    for row in rows:
+        if row.get("row_type") != "INPUT":
+            continue
+        if predicate(row["data"]):
+            return row
+    raise AssertionError("строка не найдена")
+
+
+@pytest.mark.parametrize("sheet", ["AHR_RENT", "AHR_UTILITY", "AHR_SECURITY"])
+def test_satellite_spod_written_and_included_in_q4_total(
+    client, admin_tokens, form2_id, sheet
+):
+    line_id = _add_satellite_line(client, admin_tokens, form2_id, sheet)
+
+    rows = _get_sheet_rows(client, admin_tokens, form2_id, sheet)
+    row = _find_row(rows, lambda d: d["id"] == line_id)
+    oct_ = row["data"]["fact_q4"]["oct"] or 0
+    nov_ = row["data"]["fact_q4"]["nov"] or 0
+    dec_ = row["data"]["fact_q4"]["dec"] or 0
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": "fact_q4.spod", "value": 5},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+    rows = _get_sheet_rows(client, admin_tokens, form2_id, sheet)
+    row = _find_row(rows, lambda d: d["id"] == line_id)
+    assert row["data"]["fact_q4"]["spod"] == 5
+    assert row["data"]["fact_q4"]["total"] == oct_ + nov_ + dec_ + 5
+
+
+@pytest.mark.parametrize("sheet", ["AHR_RENT", "AHR_UTILITY", "AHR_SECURITY"])
+def test_satellite_spod_syncs_into_ahr_support_quarter(
+    client, admin_tokens, form2_id, sheet
+):
+    line_id = _add_satellite_line(client, admin_tokens, form2_id, sheet)
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row_before = _find_row(
+        ahr_rows,
+        lambda d: d.get("header", {}).get("expense_item_id")
+        == SATELLITE_PARENT_EXPENSE_ITEM[sheet],
+    )
+    actual_quarter_before = ahr_row_before["data"]["q4"]["actual_quarter"] or 0
+    fact_year_before = ahr_row_before["data"]["totals"]["fact_year"] or 0
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": "fact_q4.spod", "value": 5},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+    ahr_rows = _get_sheet_rows(client, admin_tokens, form2_id, "AHR")
+    ahr_row_after = _find_row(
+        ahr_rows,
+        lambda d: d.get("header", {}).get("expense_item_id")
+        == SATELLITE_PARENT_EXPENSE_ITEM[sheet],
+    )
+    assert ahr_row_after["data"]["q4"]["actual_spod"] == 5
+    assert ahr_row_after["data"]["q4"]["actual_quarter"] == actual_quarter_before + 5
+    assert ahr_row_after["data"]["totals"]["fact_year"] == fact_year_before + 5
+
+
+@pytest.mark.parametrize("sheet", ["AHR_RENT", "AHR_UTILITY", "AHR_SECURITY"])
+def test_satellite_spod_rejects_other_quarters(
+    client, admin_tokens, form2_id, sheet
+):
+    line_id = _add_satellite_line(client, admin_tokens, form2_id, sheet)
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": "fact_q1.spod", "value": 5},
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code in (400, 422), response.text
+
+
+@pytest.mark.parametrize("sheet", ["AHR_RENT", "AHR_UTILITY", "AHR_SECURITY"])
+def test_satellite_spod_rejected_before_phase_includes_spod_column(
+    client, admin_tokens, isp_tokens, form2_id, sheet
+):
+    """DFIP-пользователь (isp1) с этапом, где column_keys ещё не включает
+    'fact_q4.spod' (как до data-миграции): запись отклоняется.
+
+    Note: a failed request (403/400) makes the shared test-session's
+    `_get_db` override call `db_ref.rollback()`, which would wipe out any
+    uncommitted setup done earlier in the *same* test (the satellite line,
+    the phase row) — see conftest.py's `client` fixture. So the "before"
+    and "after" migration scenarios must be two separate tests, each
+    ending in exactly one request that is allowed to fail.
+    """
+    line_id = _add_satellite_line(client, admin_tokens, form2_id, sheet)
+
+    phase_code = f"spod_test_before_{sheet.lower()}"
+    create_body = {
+        "budget_form_id": form2_id,
+        "sheet": sheet,
+        "phase_code": phase_code,
+        "role": "DFIP",
+        "column_keys": ["fact_q4.dec"],
+        "opens_at": "2020-01-01T00:00:00",
+        "closes_at": "2099-01-01T00:00:00",
+        "direction": None,
+    }
+    response = client.post(
+        f"/api/v1/stages/form/{form2_id}",
+        json=create_body,
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": "fact_q4.spod", "value": 5},
+        headers=_auth_headers(isp_tokens),
+    )
+    assert response.status_code in (400, 403, 409), response.text
+
+
+@pytest.mark.parametrize("sheet", ["AHR_RENT", "AHR_UTILITY", "AHR_SECURITY"])
+def test_satellite_spod_allowed_once_phase_includes_spod_column(
+    client, admin_tokens, isp_tokens, form2_id, sheet
+):
+    """DFIP-пользователь (isp1) с этапом, где column_keys уже включает
+    'fact_q4.spod' (как после data-миграции из этого PR): запись проходит."""
+    line_id = _add_satellite_line(client, admin_tokens, form2_id, sheet)
+
+    phase_code = f"spod_test_after_{sheet.lower()}"
+    response = client.post(
+        f"/api/v1/stages/form/{form2_id}",
+        json={
+            "budget_form_id": form2_id,
+            "sheet": sheet,
+            "phase_code": phase_code,
+            "role": "DFIP",
+            "column_keys": ["fact_q4.dec", "fact_q4.spod"],
+            "opens_at": "2020-01-01T00:00:00",
+            "closes_at": "2099-01-01T00:00:00",
+            "direction": None,
+        },
+        headers=_auth_headers(admin_tokens),
+    )
+    assert response.status_code == 200, response.text
+
+    response = client.patch(
+        f"/api/v1/form/{form2_id}/sheet/{sheet}/cell",
+        json={"line_id": line_id, "column": "fact_q4.spod", "value": 5},
+        headers=_auth_headers(isp_tokens),
+    )
+    assert response.status_code == 200, response.text

api/tests/unit/test_export_writers.py

@@ -9,13 +9,47 @@ from src.services.export_service import ExportService
 from src.services.export_service.export_mappings import (
     FORM1_FLAT_COLUMNS,
     SMETA_COLUMNS,
+    SMETA_COLUMNS_BY_FORM,
 )
 from src.services.export_service.export_writers import (
     DepthSheetWriter,
     TabularSheetWriter,
     XlsxDepthSheetWriter,
+    XlsxTabularSheetWriter,
 )
 
+# Эталонные порядки колонок листа "Смета" экрана каждой формы (AURORA-1903).
+SMETA_SCREEN_COLUMNS_BY_FORM = {
+    "FORM_1": [
+        "section_code", "name",
+        "plan_support_q1", "plan_support_q2", "plan_support_q3", "plan_support_q4", "plan_support_year",
+        "plan_development_q1", "plan_development_q2", "plan_development_q3", "plan_development_q4", "plan_development_year",
+        "plan_total_year",
+        "approved_support_q1", "approved_support_q2", "approved_support_q3", "approved_support_q4", "approved_support_year",
+        "approved_development_q1", "approved_development_q2", "approved_development_q3", "approved_development_q4", "approved_development_year",
+        "approved_total_year",
+        "fact_support_q1", "fact_support_q2", "fact_support_q3", "fact_support_q4", "fact_support_year",
+        "fact_development_q1", "fact_development_q2", "fact_development_q3", "fact_development_q4", "fact_development_year",
+        "fact_total_year",
+        "corrected_support_q2", "corrected_support_q3", "corrected_support_q4",
+        "corrected_development_q2", "corrected_development_q3", "corrected_development_q4",
+    ],
+    "FORM_2": [
+        "section_code", "name",
+        "plan_support_q1", "plan_support_q2", "plan_support_q3", "plan_support_q4", "plan_support_year",
+        "approved_support_q1", "approved_support_q2", "approved_support_q3", "approved_support_q4", "approved_support_year",
+        "fact_support_q1", "fact_support_q2", "fact_support_q3", "fact_support_q4", "fact_support_year",
+        "corrected_support_q2", "corrected_support_q3", "corrected_support_q4",
+    ],
+    "FORM_4": [
+        "section_code", "name",
+        "plan_development_q1", "plan_development_q2", "plan_development_q3", "plan_development_q4", "plan_development_year",
+        "approved_development_q1", "approved_development_q2", "approved_development_q3", "approved_development_q4", "approved_development_year",
+        "fact_development_q1", "fact_development_q2", "fact_development_q3", "fact_development_q4", "fact_development_year",
+        "corrected_development_q2", "corrected_development_q3", "corrected_development_q4",
+    ],
+}
+
 
 @pytest.mark.parametrize("backend", ["openpyxl", "xlsxwriter", "xlsxwriter_columns", "xlsxwriter_rows", "xlsxwriter_palette"])
 @pytest.mark.parametrize("name_key", ["name", "header.name"])
@@ -87,6 +121,91 @@ def test_sheet_column_contracts_are_stable():
     assert len(SMETA_COLUMNS) == 41
     assert FORM1_FLAT_COLUMNS[0] == ("section", "Код раздела")
     assert SMETA_COLUMNS[0] == ("section_code", "Код раздела")
+    # AURORA-1903: SMETA_COLUMNS остаётся алиасом на FORM_1-раскладку.
+    assert SMETA_COLUMNS is SMETA_COLUMNS_BY_FORM["FORM_1"]
+    assert [key for key, _ in SMETA_COLUMNS_BY_FORM["FORM_2"]] == SMETA_SCREEN_COLUMNS_BY_FORM["FORM_2"]
+    assert [key for key, _ in SMETA_COLUMNS_BY_FORM["FORM_4"]] == SMETA_SCREEN_COLUMNS_BY_FORM["FORM_4"]
+
+
+@pytest.mark.parametrize("form_type_code", ["FORM_1", "FORM_2", "FORM_4"])
+def test_smeta_writer_columns_match_screen_order_per_form(form_type_code):
+    """AURORA-1903: лист "Смета" каждой формы выгружается в порядке своего экрана."""
+    service = ExportService(AsyncMock())
+    workbook = XlsxWorkbook(BytesIO())
+    writers = service._create_xlsxwriter_sheet_writers(
+        workbook=workbook,
+        form_type_code=form_type_code,
+        year=2024,
+    )
+    smeta_writer = writers["SMETA"]
+    assert [key for key, _ in smeta_writer.columns] == SMETA_SCREEN_COLUMNS_BY_FORM[form_type_code]
+    workbook.close()
+
+
+def test_smeta_writer_falls_back_to_form1_layout_for_unknown_form_type():
+    service = ExportService(AsyncMock())
+    workbook = XlsxWorkbook(BytesIO())
+    writers = service._create_xlsxwriter_sheet_writers(
+        workbook=workbook,
+        form_type_code=None,
+        year=2024,
+    )
+    assert [key for key, _ in writers["SMETA"].columns] == SMETA_SCREEN_COLUMNS_BY_FORM["FORM_1"]
+    workbook.close()
+
+
+class _FakeXlsxWorksheet:
+    """Фейковый worksheet, фиксирующий ровно то, что было записано."""
+
+    def __init__(self):
+        self.written_rows: dict[int, list] = {}
+
+    def write_row(self, row, col, values):
+        self.written_rows[row] = list(values)
+
+    def set_column(self, *args, **kwargs):
+        pass
+
+
+def test_xlsx_tabular_sheet_writer_skips_meta_row():
+    writer = XlsxTabularSheetWriter(
+        workbook=object(),
+        columns=[("section_code", "Код раздела"), ("name", "Наименование"), ("plan_support_q1", "План поддержка I квартал")],
+        row_normalizer=lambda row: row,
+        value_serializer=lambda value: value,
+    )
+    worksheet = _FakeXlsxWorksheet()
+    rows = [
+        ("META", -1, 0, {"ignored": True}),
+        ("ROOT", 0, 1, {"section_code": "1", "name": "x", "plan_support_q1": 10}),
+    ]
+    writer.write(worksheet, rows)
+
+    assert set(worksheet.written_rows.keys()) == {0, 1}
+    assert worksheet.written_rows[0] == ["Код раздела", "Наименование", "План поддержка I квартал"]
+    assert worksheet.written_rows[1] == ["1", "x", 10]
+
+
+def test_tabular_sheet_writer_skips_meta_row_openpyxl():
+    writer = TabularSheetWriter(
+        columns=[("a", "A"), ("b", "B")],
+        row_normalizer=lambda row: row,
+        value_serializer=lambda value: value,
+    )
+    wb = Workbook()
+    ws = wb.active
+
+    rows = [
+        ("META", -1, 0, {"a": "should-not-appear", "b": "should-not-appear"}),
+        ("ROOT", 0, 1, {"a": 1, "b": 2}),
+    ]
+    writer.write(ws, rows)
+
+    assert ws.cell(row=1, column=1).value == "A"
+    assert ws.cell(row=1, column=2).value == "B"
+    assert ws.cell(row=2, column=1).value == 1
+    assert ws.cell(row=2, column=2).value == 2
+    assert ws.cell(row=3, column=1).value is None
 
 
 def test_export_service_uses_sheet_writer_strategy():

api/tests/unit/test_summary2_related_records_sql.py

@@ -7,6 +7,10 @@ from pathlib import Path
 
 
 SQL_PATH = Path(__file__).resolve().parents[2] / "alembic/versions/sql/0049_summary2_related_records.sql"
+# AURORA-1906 (0050) переопределяет v_svod2_go целиком (CREATE OR REPLACE) и
+# добавляет туда проверку rent_detail.actual_spod — патч применяется поверх
+# 0049 ниже (см. setUp), v_svod2_rf/v_svod2_go_export 0050 не трогает.
+SQL_PATCH_PATH = Path(__file__).resolve().parents[2] / "alembic/versions/sql/0050_form2_ahr_spod_column.sql"
 TABLES = (
     "plan", "reserve", "contract_summary", "allocation", "collegial_approval",
     "ckk", "contract_detail", "sequestration", "booking", "budget_line_quarter",
@@ -58,18 +62,28 @@ class Summary2RelatedRecordsSQLTest(unittest.TestCase):
                 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", "")
+        def adapt(query):
+            query = query.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)
+            return query
+
+        self.queries = [
+            adapt(part.split("), ", 1)[0])
+            for part in SQL_PATH.read_text().split("eligible_lines AS (")[1:]
+        ]
         self.assertEqual(len(self.queries), 3)
 
+        # v_svod2_go (index 0) is redefined whole by 0050 (CREATE OR REPLACE),
+        # which is the current source of truth for its eligible_lines CTE.
+        patch_parts = SQL_PATCH_PATH.read_text().split("eligible_lines AS (")[1:]
+        if patch_parts:
+            self.queries[0] = adapt(patch_parts[0].split("), ", 1)[0])
+
     def rows(self, index, year=2026, org_id=None):
         return self.db.execute(self.queries[index], {"year": year, "org_id": org_id}).fetchall()
 
@@ -118,6 +132,11 @@ class Summary2RelatedRecordsSQLTest(unittest.TestCase):
             self.db.execute("DELETE FROM v3.reserve")
 
     def test_each_meaningful_plan_quarter_or_rent_field_qualifies(self):
+        # AURORA-1906 (0050) added rent_detail.actual_spod and made only
+        # v_svod2_go (index 0) qualify a line by it — v_svod2_rf/
+        # v_svod2_go_export (index 1/2) were out of that ticket's scope and
+        # still don't check actual_spod (known gap, see PR Rulings).
+        unpatched_spod_indexes = {1, 2}
         for index in range(3):
             self.db.execute("UPDATE v3.budget_form SET form_type_code = ?",
                             ("FORM_2" if index == 1 else "FORM_1",))
@@ -127,7 +146,12 @@ class Summary2RelatedRecordsSQLTest(unittest.TestCase):
                     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)
+                            expected = (
+                                0
+                                if table == "rent_detail" and field == "actual_spod" and index in unpatched_spod_indexes
+                                else 1
+                            )
+                            self.assertEqual(len(self.rows(index)), expected)
                             self.db.execute(f"DELETE FROM v3.{table}")
 
     def test_source_year_org_and_sheet_filters_are_preserved(self):

web/src/components/RealtimeTable/Cell/Cell/Cell.jsx

@@ -65,6 +65,23 @@ const CONTAINER_STYLES = {
 	wordBreak: 'break-word',
 };
 
+// AURORA-1907: метка «сверх лимита» в ячейке наименования строки для ручных
+// строк на статьях, у которых есть лимит (header.is_over_limit) — только чип,
+// без заливки всей строки/ячейки цветом (см. AURORA-1890 для контекста).
+const OVER_LIMIT_CHIP_STYLES = {
+	marginLeft: 6,
+	padding: '1px 6px',
+	borderRadius: 10,
+	fontSize: 10,
+	fontWeight: 600,
+	color: '#ffffff',
+	backgroundColor: '#D32F2F',
+	whiteSpace: 'nowrap',
+	flexShrink: 0,
+};
+
+const NAME_COLUMN_IDS = new Set(['data.header.name', 'data.name']);
+
 const getColorBrightness = (hexColor) => {
 	if (!hexColor) return 255;
 	const color = hexColor.replace('#', '');
@@ -132,7 +149,9 @@ const CellComponent = ({ cell, row, column, onClick, globalFilter, columnFilter,
 	const isLocked = useCellLock(cellKey);
 
 	const isVspDropdown = column?.columnDef?.editType === 'vsp_dropdown';
-	const nameIndent = column.id === 'data.header.name' || column.id === 'data.name' ? 8 + row.depth * 16 : 8;
+	const isNameColumn = NAME_COLUMN_IDS.has(column.id);
+	const nameIndent = isNameColumn ? 8 + row.depth * 16 : 8;
+	const isOverLimit = isNameColumn && row.original?.data?.header?.is_over_limit === true;
 
 	const { rawValue, displayValue, isNumeric } = useMemo(() => {
 		const value = cell.getValue();
@@ -171,9 +190,9 @@ const CellComponent = ({ cell, row, column, onClick, globalFilter, columnFilter,
 			textAlign: isNumeric ? 'right' : 'left',
 			backgroundColor: isLocked ? '#f5f5f5' : backgroundColor,
 			color: textColor,
+			...(isEditable ? EDITABLE_STYLES : NOT_EDITABLE_STYLES),
 			...(isLocked ? LOCKED_STYLES : {}),
 			...(isInvalid ? INVALID_STYLES : {}),
-			...(isEditable ? EDITABLE_STYLES : NOT_EDITABLE_STYLES),
 		}),
 		[backgroundColor, isInvalid, isLocked, textColor, isEditable, isNumeric, nameIndent],
 	);
@@ -193,6 +212,7 @@ const CellComponent = ({ cell, row, column, onClick, globalFilter, columnFilter,
 		// biome-ignore lint/a11y/useKeyWithClickEvents: <explanation>
 		<div type='button' className='cell' style={cellStyles} onClick={handleClick}>
 			<span style={CONTAINER_STYLES}>{highlightedContent}</span>
+			{isOverLimit && <span style={OVER_LIMIT_CHIP_STYLES}>сверх лимита</span>}
 			{lockBadge}
 		</div>
 	);
@@ -211,7 +231,8 @@ const Cell = React.memo(CellComponent, (prevProps, nextProps) => {
 		prevProps.isInvalid === nextProps.isInvalid &&
 		prevProps.isEditable === nextProps.isEditable &&
 		prevProps.vspOptions === nextProps.vspOptions &&
-		prevProps.displayFactor === nextProps.displayFactor
+		prevProps.displayFactor === nextProps.displayFactor &&
+		prevProps.row.original?.data?.header?.is_over_limit === nextProps.row.original?.data?.header?.is_over_limit
 	);
 });
 

web/src/components/RealtimeTable/constants/FORM_1/SMETA.js

@@ -569,6 +569,37 @@ export const config = {
 					},
 				},
 			},
+			{
+				header: "Итого: {year}",
+				accessorKey: "itogo_2024_utverzhdennye",
+				columns: [
+					{
+						header: "",
+						accessorKey: "itogo_2024_utverzhdennye_field",
+						columns: [
+							{
+								header: "",
+								accessorKey: "itogo_2024_utverzhdennye_field_field",
+								columns: [
+									{
+										header: "",
+										accessorKey: "data.approved.total_year",
+										columnLetter: "Z",
+										size: 150,
+										filterFn: "contains",
+									},
+								],
+							},
+						],
+					},
+				],
+				muiTableHeadCellProps: {
+					sx: {
+						backgroundColor: "#BFBFBF",
+						color: "#000000",
+					},
+				},
+			},
 			{
 				header: "Фактические расходы за {year} год, {unit}",
 				accessorKey: "fakticheskie_raskhody_za_2024_god",
@@ -805,6 +836,37 @@ export const config = {
 					},
 				},
 			},
+			{
+				header: "Итого: {year}",
+				accessorKey: "itogo_2024_fakticheskie",
+				columns: [
+					{
+						header: "",
+						accessorKey: "itogo_2024_fakticheskie_field",
+						columns: [
+							{
+								header: "",
+								accessorKey: "itogo_2024_fakticheskie_field_field",
+								columns: [
+									{
+										header: "",
+										accessorKey: "data.fact.total_year",
+										columnLetter: "AL",
+										size: 150,
+										filterFn: "contains",
+									},
+								],
+							},
+						],
+					},
+				],
+				muiTableHeadCellProps: {
+					sx: {
+						backgroundColor: "#BFBFBF",
+						color: "#000000",
+					},
+				},
+			},
 			{
 				header: "Скорректированная смета расходов на {year} год, {unit}",
 				accessorKey: "skorrektirovannaya_smeta_raskhodov_na_2024_god",

web/src/components/RealtimeTable/constants/FORM_1/SMETA.test.js

@@ -0,0 +1,84 @@
+import assert from 'node:assert/strict';
+import { readFileSync } from 'node:fs';
+import { fileURLToPath } from 'node:url';
+import test from 'node:test';
+
+// SMETA.js is imported elsewhere via an extensionless path ("../columnColors")
+// that only the project's bundler (Rsbuild) resolves, so plain `node --test`
+// cannot `import` this module directly (ERR_MODULE_NOT_FOUND). Per AURORA-1903
+// and its precedent (AURORA-1901's form2SmetaConfig test), we instead match the
+// file's text for its `accessorKey: "data...."` leaves and assert their order.
+const sourcePath = fileURLToPath(new URL('./SMETA.js', import.meta.url));
+const source = readFileSync(sourcePath, 'utf8');
+
+// AURORA-1903: экран формы 1 должен показывать "Утверждено ИТОГО Год" (Z) и
+// "Факт ИТОГО Год" (AL) — раньше их теряли, хотя SQL (v_form_view) всегда их
+// отдавал и выгрузка Excel их писала. Порядок ниже — источник истины для
+// колонок листа "Смета" формы 1: он литерально совпадает с порядком ключей
+// SMETA_COLUMNS_BY_FORM["FORM_1"] в api/src/services/export_service/export_mappings.py.
+const EXPECTED_DATA_ACCESSOR_KEY_ORDER = [
+	'data.section_code',
+	'data.name',
+	'data.plan.support.q1',
+	'data.plan.support.q2',
+	'data.plan.support.q3',
+	'data.plan.support.q4',
+	'data.plan.support.year',
+	'data.plan.development.q1',
+	'data.plan.development.q2',
+	'data.plan.development.q3',
+	'data.plan.development.q4',
+	'data.plan.development.year',
+	'data.plan.total_year',
+	'data.approved.support.q1',
+	'data.approved.support.q2',
+	'data.approved.support.q3',
+	'data.approved.support.q4',
+	'data.approved.support.year',
+	'data.approved.development.q1',
+	'data.approved.development.q2',
+	'data.approved.development.q3',
+	'data.approved.development.q4',
+	'data.approved.development.year',
+	'data.approved.total_year',
+	'data.fact.support.q1',
+	'data.fact.support.q2',
+	'data.fact.support.q3',
+	'data.fact.support.q4',
+	'data.fact.support.year',
+	'data.fact.development.q1',
+	'data.fact.development.q2',
+	'data.fact.development.q3',
+	'data.fact.development.q4',
+	'data.fact.development.year',
+	'data.fact.total_year',
+	'data.corrected.support.q2',
+	'data.corrected.support.q3',
+	'data.corrected.support.q4',
+	'data.corrected.development.q2',
+	'data.corrected.development.q3',
+	'data.corrected.development.q4',
+];
+
+function extractDataAccessorKeysInOrder(text) {
+	const re = /accessorKey:\s*"(data\.[^"]+)"/g;
+	const keys = [];
+	let match;
+	while ((match = re.exec(text)) !== null) {
+		keys.push(match[1]);
+	}
+	return keys;
+}
+
+test('FORM_1 SMETA screen leaf accessorKeys are in the ticket-mandated order (AURORA-1903)', () => {
+	const keys = extractDataAccessorKeysInOrder(source);
+	assert.deepEqual(keys, EXPECTED_DATA_ACCESSOR_KEY_ORDER);
+});
+
+test('FORM_1 SMETA screen has exactly one approved.total_year (Z) and one fact.total_year (AL) column', () => {
+	const keys = extractDataAccessorKeysInOrder(source);
+	assert.equal(keys.filter((key) => key === 'data.approved.total_year').length, 1);
+	assert.equal(keys.filter((key) => key === 'data.fact.total_year').length, 1);
+	assert.match(source, /accessorKey:\s*"data\.approved\.total_year"[\s\S]{0,80}columnLetter:\s*"Z"/);
+	assert.match(source, /accessorKey:\s*"data\.fact\.total_year"[\s\S]{0,80}columnLetter:\s*"AL"/);
+});

web/src/components/RealtimeTable/constants/FORM_2/AHR.js

@@ -49,6 +49,14 @@ export const config = {
 				color_type: greenColumn,
 				accessorKey: "data.plan.year",
 			},
+			"data.plan.limit_year": {
+				color_type: greenColumn,
+				accessorKey: "data.plan.limit_year",
+			},
+			"data.plan.over_limit_year": {
+				color_type: greenColumn,
+				accessorKey: "data.plan.over_limit_year",
+			},
 			"data.plan.comment": {
 				color_type: greenColumn,
 				accessorKey: "data.plan.comment",
@@ -828,6 +836,38 @@ export const config = {
 									},
 								},
 							},
+							{
+								// AURORA-1907: вычисляемая колонка (суммы плана лимитных
+								// строк source_sheet='AHR_LIMIT' по дереву статей),
+								// нередактируемая — нет случая в v3._apply_form_cell для
+								// plan.limit_year, как и для соседних вычисляемых полей
+								// (например data.q1.actual_quarter).
+								header: "В пределах лимита, год",
+								accessorKey: "data.plan.limit_year",
+								size: 170,
+								filterFn: "contains",
+								muiTableHeadCellProps: {
+									sx: {
+										backgroundColor: "#FFFFFF",
+										color: "#000000",
+									},
+								},
+							},
+							{
+								// AURORA-1907: вычисляемая колонка (план ручных строк на
+								// статьях с лимитом), нередактируемая — см. комментарий у
+								// data.plan.limit_year выше.
+								header: "Сверх лимита, год",
+								accessorKey: "data.plan.over_limit_year",
+								size: 170,
+								filterFn: "contains",
+								muiTableHeadCellProps: {
+									sx: {
+										backgroundColor: "#FFFFFF",
+										color: "#000000",
+									},
+								},
+							},
 							{
 								header: "Комментарий",
 								accessorKey: "data.plan.comment",

web/src/components/RealtimeTable/constants/FORM_2/AHR_RENT.js

@@ -118,9 +118,9 @@ export const config = {
 				color_type: whiteColumn,
 				accessorKey: 'data.fact_q4.dec',
 			},
-			fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley: {
+			'data.fact_q4.spod': {
 				color_type: whiteColumn,
-				accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley',
+				accessorKey: 'data.fact_q4.spod',
 			},
 			'data.fact_q4.total': {
 				color_type: whiteColumn,
@@ -903,6 +903,32 @@ export const config = {
 						},
 					},
 
+					{
+						header: 'СПОД',
+						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod',
+						columns: [
+							{
+								header: '',
+								accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field',
+								columns: [
+									{
+										header: 'В тыс. рублей',
+										accessorKey: 'data.fact_q4.spod',
+										columnLetter: 'AR',
+										size: 150,
+										filterFn: 'contains',
+									},
+								],
+							},
+						],
+						muiTableHeadCellProps: {
+							sx: {
+								backgroundColor: '#FFFFFF',
+								color: '#000000',
+							},
+						},
+					},
+
 					{
 						header: 'Итог IV кв.',
 						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_itog_iv_kv',

web/src/components/RealtimeTable/constants/FORM_2/AHR_SECURITY.js

@@ -110,9 +110,9 @@ export const config = {
 				color_type: whiteColumn,
 				accessorKey: 'data.fact_q4.dec',
 			},
-			fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley: {
+			'data.fact_q4.spod': {
 				color_type: whiteColumn,
-				accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley',
+				accessorKey: 'data.fact_q4.spod',
 			},
 			'data.fact_q4.total': {
 				color_type: whiteColumn,
@@ -857,6 +857,32 @@ export const config = {
 						},
 					},
 
+					{
+						header: 'СПОД',
+						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod',
+						columns: [
+							{
+								header: '',
+								accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field',
+								columns: [
+									{
+										header: 'В тыс. рублей',
+										accessorKey: 'data.fact_q4.spod',
+										columnLetter: 'AP',
+										size: 150,
+										filterFn: 'contains',
+									},
+								],
+							},
+						],
+						muiTableHeadCellProps: {
+							sx: {
+								backgroundColor: '#FFFFFF',
+								color: '#000000',
+							},
+						},
+					},
+
 					{
 						header: 'Итог IV кв.',
 						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_itog_iv_kv',

web/src/components/RealtimeTable/constants/FORM_2/AHR_UTILITY.js

@@ -110,9 +110,9 @@ export const config = {
 				color_type: whiteColumn,
 				accessorKey: 'data.fact_q4.dec',
 			},
-			fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley: {
+			'data.fact_q4.spod': {
 				color_type: whiteColumn,
-				accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley',
+				accessorKey: 'data.fact_q4.spod',
 			},
 			'data.fact_q4.total': {
 				color_type: whiteColumn,
@@ -858,6 +858,32 @@ export const config = {
 						},
 					},
 
+					{
+						header: 'СПОД',
+						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod',
+						columns: [
+							{
+								header: '',
+								accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field',
+								columns: [
+									{
+										header: 'В тыс. рублей',
+										accessorKey: 'data.fact_q4.spod',
+										columnLetter: 'AP',
+										size: 150,
+										filterFn: 'contains',
+									},
+								],
+							},
+						],
+						muiTableHeadCellProps: {
+							sx: {
+								backgroundColor: '#FFFFFF',
+								color: '#000000',
+							},
+						},
+					},
+
 					{
 						header: 'Итог IV кв.',
 						accessorKey: 'fakticheskie_raskhody_za_iv_kv_2026_goda_itog_iv_kv',

web/src/components/RealtimeTable/contexts/RealtimeContext.js

@@ -3,6 +3,7 @@ import { toast } from 'react-toastify';
 import { useWebSocket } from '../hooks/useWebSocket';
 import { buildCellUpdatedMessage } from '../utils/messageUtils';
 import { getRowId } from '../utils/rowUtils';
+import { getWsErrorMessage } from '../utils/wsErrorUtils';
 
 const RealtimeActionsContext = createContext(null);
 const RealtimeConnectionContext = createContext(null);
@@ -106,8 +107,8 @@ export const RealtimeProvider = ({ children, formId, sheetName, direction, year,
 	const handleMessage = useCallback((data) => {
 		// Обработка ошибок
 		if (data.error) {
-			console.log(data.error.message);
-			toast.error(`Server error:${data.error.message}` || '');
+			console.log(data.error);
+			toast.error(getWsErrorMessage(data.error));
 			onErrorRef.current?.(data.error);
 			return;
 		}

web/src/components/RealtimeTable/utils/form2AhrSatelliteSpod.test.js

@@ -0,0 +1,47 @@
+import assert from 'node:assert/strict';
+import { readFileSync } from 'node:fs';
+import test from 'node:test';
+import { fileURLToPath } from 'node:url';
+
+// AHR_RENT.js / AHR_UTILITY.js / AHR_SECURITY.js импортируют '../columnColors'
+// без расширения, поэтому node не может загрузить модуль напрямую — читаем
+// файл как текст и вытаскиваем accessorKey листьев регэкспом (см.
+// form2SmetaConfig.test.js, AURORA-1901, для образца этого подхода).
+
+const SHEETS = ['AHR_RENT', 'AHR_UTILITY', 'AHR_SECURITY'];
+
+function readConfigSource(sheet) {
+	const configPath = fileURLToPath(new URL(`../constants/FORM_2/${sheet}.js`, import.meta.url));
+	return readFileSync(configPath, 'utf8');
+}
+
+function extractLeafAccessorKeys(source) {
+	const matches = source.matchAll(/accessorKey:\s*'(data\.[^']+)'/g);
+	return [...matches].map((m) => m[1]);
+}
+
+for (const sheet of SHEETS) {
+	test(`${sheet}: колонка СПОД стоит между Декабрём и Итогом IV кв.`, () => {
+		const keys = extractLeafAccessorKeys(readConfigSource(sheet));
+		const decIndex = keys.indexOf('data.fact_q4.dec');
+		const spodIndex = keys.indexOf('data.fact_q4.spod');
+		const totalIndex = keys.indexOf('data.fact_q4.total');
+
+		assert.notEqual(decIndex, -1, 'data.fact_q4.dec должен присутствовать в конфиге');
+		assert.notEqual(spodIndex, -1, 'data.fact_q4.spod должен присутствовать в конфиге');
+		assert.notEqual(totalIndex, -1, 'data.fact_q4.total должен присутствовать в конфиге');
+		assert.deepEqual(
+			[decIndex, spodIndex, totalIndex],
+			[decIndex, decIndex + 1, decIndex + 2],
+			'ожидается порядок ..., data.fact_q4.dec, data.fact_q4.spod, data.fact_q4.total',
+		);
+	});
+
+	test(`${sheet}: колонка СПОД не оставляет висящий ключ в colors`, () => {
+		const source = readConfigSource(sheet);
+		assert.ok(
+			!source.includes('fakticheskie_raskhody_za_iv_kv_2026_goda_spod_field_v_tys_rubley'),
+			'старый висящий ключ цвета СПОД должен быть заменён на data.fact_q4.spod',
+		);
+	});
+}

web/src/components/RealtimeTable/utils/wsErrorUtils.js

@@ -0,0 +1,35 @@
+// Человеческие тексты для технических префиксов ошибок, которые шлёт backend
+// (api/src/core/CONSTANTS.py: VALIDATION_PREFIXES, PG_403_ERRORS, и org_not_assigned из прав доступа).
+const KNOWN_PREFIX_MESSAGES = [
+	{ prefix: 'computed_field:', message: 'Это расчётная ячейка, её нельзя изменить' },
+	{ prefix: 'role_not_allowed:', message: 'Нет прав на изменение этой колонки' },
+	{ prefix: 'window_closed:', message: 'Окно ввода для этой колонки закрыто' },
+	{ prefix: 'org_not_assigned', message: 'Вы не назначены на эту форму' },
+];
+
+const DEFAULT_ERROR_MESSAGE = 'Неизвестная ошибка сервера';
+
+// Если текст начинается с известного технического префикса — возвращает человеческую замену, иначе null.
+const resolveKnownPrefix = (text) => {
+	const normalized = String(text ?? '').trim();
+	if (!normalized) return null;
+	const lower = normalized.toLowerCase();
+	const match = KNOWN_PREFIX_MESSAGES.find(({ prefix }) => lower.startsWith(prefix));
+	return match ? match.message : null;
+};
+
+// Приводит ошибку WebSocket (строка или объект {code, field, message}/{detail}) к читаемому тексту для тоста.
+// Никогда не возвращает undefined/null и не добавляет технический префикс "Server error:".
+export const getWsErrorMessage = (error) => {
+	if (typeof error === 'string') {
+		return resolveKnownPrefix(error) ?? (error.trim() || DEFAULT_ERROR_MESSAGE);
+	}
+
+	if (error && typeof error === 'object') {
+		const raw = error.message || error.detail;
+		if (!raw) return DEFAULT_ERROR_MESSAGE;
+		return resolveKnownPrefix(raw) ?? raw;
+	}
+
+	return DEFAULT_ERROR_MESSAGE;
+};

web/src/components/RealtimeTable/utils/wsErrorUtils.test.js

@@ -0,0 +1,53 @@
+import assert from 'node:assert/strict';
+import { test } from 'node:test';
+import { getWsErrorMessage } from './wsErrorUtils.js';
+
+test('строка возвращается как есть', () => {
+	assert.equal(getWsErrorMessage('Ячейка уже редактируется другим пользователем'), 'Ячейка уже редактируется другим пользователем');
+});
+
+test('объект с message возвращает message', () => {
+	assert.equal(getWsErrorMessage({ code: 400, field: 'q1.transfer_econ', message: 'Нельзя указать отрицательное значение' }), 'Нельзя указать отрицательное значение');
+});
+
+test('объект без message возвращает detail', () => {
+	assert.equal(getWsErrorMessage({ detail: 'Ошибка подключения к базе данных' }), 'Ошибка подключения к базе данных');
+});
+
+test('объект без message и без detail возвращает дефолтный текст, а не undefined', () => {
+	const result = getWsErrorMessage({ code: 500 });
+	assert.notEqual(result, undefined);
+	assert.equal(typeof result, 'string');
+	assert.ok(!result.includes('undefined'));
+});
+
+test('префикс computed_field: заменяется человеческим текстом', () => {
+	assert.equal(getWsErrorMessage('computed_field: q1.corrected_plan'), 'Это расчётная ячейка, её нельзя изменить');
+	assert.equal(getWsErrorMessage({ message: 'computed_field: q1.corrected_plan' }), 'Это расчётная ячейка, её нельзя изменить');
+});
+
+test('префикс role_not_allowed: заменяется человеческим текстом', () => {
+	assert.equal(getWsErrorMessage('role_not_allowed: data.q1.transfer_econ'), 'Нет прав на изменение этой колонки');
+});
+
+test('префикс window_closed: заменяется человеческим текстом', () => {
+	assert.equal(getWsErrorMessage('window_closed: data.q1.transfer_econ'), 'Окно ввода для этой колонки закрыто');
+});
+
+test('префикс org_not_assigned заменяется человеческим текстом', () => {
+	assert.equal(getWsErrorMessage('org_not_assigned'), 'Вы не назначены на эту форму');
+	assert.equal(getWsErrorMessage({ message: 'org_not_assigned: form_id=123' }), 'Вы не назначены на эту форму');
+});
+
+test('неизвестный текст возвращается без технического префикса Server error:', () => {
+	const result = getWsErrorMessage('Database unavailable');
+	assert.equal(result, 'Database unavailable');
+	assert.ok(!result.startsWith('Server error:'));
+});
+
+test('пустая строка и отсутствующая ошибка не превращаются в undefined', () => {
+	assert.notEqual(getWsErrorMessage(''), undefined);
+	assert.notEqual(getWsErrorMessage(null), undefined);
+	assert.notEqual(getWsErrorMessage(undefined), undefined);
+	assert.ok(!String(getWsErrorMessage(undefined)).includes('undefined'));
+});