объеденение эндпоинтов для all, manual и добавления для них суммы по дебету, кредиты в по юл

README.md

@@ -934,11 +934,11 @@ Q2–Q4 не подходят (R-14a). Привязываются только `
 ## Шахматка и результирующая таблица ВГО (Срез 5)
 
 API: список счетов `GET /directories/accounts`, правила версии `GET …/elimination-rules`, матрица
-`GET …/intercompany-matrix/all` и `POST …/manual`, их XLSX-выгрузки, статичная таблица
+`POST …/intercompany-matrix` с необязательными списками счетов Дт/Кт и ID ЮЛ и его XLSX `POST …/intercompany-matrix/export`, статичная таблица
 `GET …/intercompany-matrix/result-table` и её XLSX `GET …/intercompany-matrix/result-table/export`
 (аудит `EXPORT`, `report = "intercompany_result_table"`). Режим PRESET (счета и показатель из правила элиминации):
 `GET …/intercompany-matrix/preset/{rule_id}` и его выгрузка `…/preset/{rule_id}/export`.
-Режим ALL — только балансовые счета (без 001–012), MANUAL принимает и забалансовые. `one_sided` — ровно одна сумма
+Пустой список стороны выбирает все подходящие балансовые счета (без 001–012); непустой список может включать и забалансовые. `one_sided` — ровно одна сумма
 пары нулевая; пара подсвечивается (и в xlsx) при `exceeds_threshold` или `one_sided` (AURORA-1651).
 `GET …/elimination-rules` отдаёт объект `{version_no, is_version_fixed, rules}` (у правила есть `id`): правила версии
 `consolidation_version.elimination_rules_version` — она фиксируется при создании версии консолидации (действующая на дату

api/src/api/endpoints/consolidations/intercompany_matrix.py

@@ -13,8 +13,8 @@ from src.common.filenames import content_disposition
 from src.models.enums import AuditAction, AuditSection
 from src.schemas.common import ErrorDetail
 from src.schemas.consolidations import (
-    IntercompanyMatrixManualIn,
     IntercompanyMatrixOut,
+    IntercompanyMatrixSelectionIn,
     IntercompanyResultTableOut,
 )
 from src.services.intercompany_matrix import MatrixExportInfo
@@ -56,7 +56,7 @@ async def _export_response(
     info: MatrixExportInfo,
     audit: RequestAudit,
     *,
-    selection: IntercompanyMatrixManualIn | None = None,
+    selection: IntercompanyMatrixSelectionIn | None = None,
 ) -> Response:
     content = await run_in_threadpool(build_matrix_workbook, matrix, info)
     if info.mode == "PRESET" and (info.rule_id is None or info.rule_no is None or info.rule_version_no is None):
@@ -73,6 +73,7 @@ async def _export_response(
             "mode": info.mode,
             "debit_account_ids": [str(account_id) for account_id in selection.debit_account_ids] if selection else [],
             "credit_account_ids": [str(account_id) for account_id in selection.credit_account_ids] if selection else [],
+            "legal_entity_ids": [str(entity_id) for entity_id in selection.legal_entity_ids] if selection else [],
             **(
                 {
                     "rule_id": str(info.rule_id),
@@ -88,84 +89,48 @@ async def _export_response(
     return response
 
 
-@router.get(
-    "/{version_id}/intercompany-matrix/all",
-    response_model=IntercompanyMatrixOut,
-    dependencies=VIEW,
-    responses=ERRORS,
-    summary="Рассчитать шахматку по всем счетам",
-)
-async def build_intercompany_matrix_all(
-    version_id: uuid.UUID,
-    service: IntercompanyMatrixServiceDep,
-) -> IntercompanyMatrixOut:
-    """Все счета с подходящим видом дебета или кредита."""
-    return await service.build_accounts(version_id, mode="ALL")
-
-
-@router.get(
-    "/{version_id}/intercompany-matrix/all/export",
-    response_class=Response,
-    dependencies=VIEW,
-    responses=EXPORT_RESPONSES,
-    summary="Скачать шахматку по всем счетам в XLSX",
-)
-async def export_intercompany_matrix_all(
-    version_id: uuid.UUID,
-    service: IntercompanyMatrixServiceDep,
-    audit: Annotated[RequestAudit, Depends(get_request_audit)],
-) -> Response:
-    matrix, info = await service.build_export(version_id, mode="ALL")
-    return await _export_response(version_id, matrix, info, audit)
-
-
 @router.post(
-    "/{version_id}/intercompany-matrix/manual",
+    "/{version_id}/intercompany-matrix",
     response_model=IntercompanyMatrixOut,
     dependencies=VIEW,
     responses=ERRORS,
-    summary="Рассчитать шахматку по выбранным счетам",
+    summary="Рассчитать шахматку по выбранным или всем счетам",
 )
-async def build_intercompany_matrix_manual(
+async def build_intercompany_matrix(
     version_id: uuid.UUID,
-    selection: IntercompanyMatrixManualIn,
     service: IntercompanyMatrixServiceDep,
+    selection: IntercompanyMatrixSelectionIn | None = None,
 ) -> IntercompanyMatrixOut:
-    """Выбранные счета раскрываются по иерархии."""
+    selection = selection or IntercompanyMatrixSelectionIn()
     return await service.build_accounts(
         version_id,
-        mode="MANUAL",
         debit_account_ids=selection.debit_account_ids,
         credit_account_ids=selection.credit_account_ids,
+        legal_entity_ids=selection.legal_entity_ids,
     )
 
 
 @router.post(
-    "/{version_id}/intercompany-matrix/manual/export",
+    "/{version_id}/intercompany-matrix/export",
     response_class=Response,
     dependencies=VIEW,
     responses=EXPORT_RESPONSES,
-    summary="Скачать шахматку по выбранным счетам в XLSX",
+    summary="Скачать шахматку по выбранным или всем счетам в XLSX",
 )
-async def export_intercompany_matrix_manual(
+async def export_intercompany_matrix(
     version_id: uuid.UUID,
-    selection: IntercompanyMatrixManualIn,
     service: IntercompanyMatrixServiceDep,
     audit: Annotated[RequestAudit, Depends(get_request_audit)],
+    selection: IntercompanyMatrixSelectionIn | None = None,
 ) -> Response:
+    selection = selection or IntercompanyMatrixSelectionIn()
     matrix, info = await service.build_export(
         version_id,
-        mode="MANUAL",
         debit_account_ids=selection.debit_account_ids,
         credit_account_ids=selection.credit_account_ids,
+        legal_entity_ids=selection.legal_entity_ids,
     )
-    return await _export_response(
+    return await _export_response(version_id, matrix, info, audit, selection=selection)
-        version_id,
-        matrix,
-        info,
-        audit,
-        selection=selection,
-    )
 
 
 @router.get(
@@ -181,7 +146,7 @@ async def build_intercompany_matrix_preset(
     service: IntercompanyMatrixServiceDep,
 ) -> IntercompanyMatrixOut:
     """Шахматка §6 по счетам сторон правила §4."""
-    return await service.build_accounts(version_id, mode="PRESET", rule_id=rule_id)
+    return await service.build_accounts(version_id, rule_id=rule_id)
 
 
 @router.get(
@@ -198,7 +163,7 @@ async def export_intercompany_matrix_preset(
     audit: Annotated[RequestAudit, Depends(get_request_audit)],
 ) -> Response:
     """XLSX шахматки §6 по правилу §4 с аудитом выгрузки."""
-    matrix, info = await service.build_export(version_id, mode="PRESET", rule_id=rule_id)
+    matrix, info = await service.build_export(version_id, rule_id=rule_id)
     return await _export_response(version_id, matrix, info, audit)
 
 

api/src/schemas/consolidations.py

@@ -622,11 +622,12 @@ class EliminationTotalsOut(BaseModel):
     items: list[EliminationTotalItemOut]
 
 
-class IntercompanyMatrixManualIn(BaseModel):
+class IntercompanyMatrixSelectionIn(BaseModel):
-    """Выбранные дебетовые и кредитовые счета для ручного расчёта шахматки."""
+    """Пустые списки счетов и ЮЛ означают все подходящие счета и весь периметр."""
 
-    debit_account_ids: list[uuid.UUID] = Field(min_length=1)
+    debit_account_ids: list[uuid.UUID] = Field(default_factory=list)
-    credit_account_ids: list[uuid.UUID] = Field(min_length=1)
+    credit_account_ids: list[uuid.UUID] = Field(default_factory=list)
+    legal_entity_ids: list[uuid.UUID] = Field(default_factory=list)
 
 
 class IntercompanyMatrixCellOut(BaseModel):
@@ -666,6 +667,8 @@ class IntercompanyMatrixOut(BaseModel):
 
     companies: list[IntercompanyMatrixCompanyOut]
     cells: list[IntercompanyMatrixCellOut]
+    total_debet: dict[uuid.UUID, Decimal] = Field(default_factory=dict)
+    total_credit: dict[uuid.UUID, Decimal] = Field(default_factory=dict)
 
 
 class IntercompanyResultAmountOut(BaseModel):

api/src/services/intercompany_matrix.py

@@ -265,7 +265,14 @@ def calculate_matrix(
                     osv_entry_ids_credit=credit_ids,
                 )
             )
-    return IntercompanyMatrixOut(companies=list(company_info), cells=cells)
+    total_debet = {company_id: ZERO for company_id in company_ids}
+    total_credit = {company_id: ZERO for company_id in company_ids}
+    for cell in cells:
+        total_debet[cell.company_a_id] += cell.amount_a
+        total_credit[cell.company_b_id] += cell.amount_b
+    return IntercompanyMatrixOut(
+        companies=list(company_info), cells=cells, total_debet=total_debet, total_credit=total_credit
+    )
 
 
 def _make_account_tree(
@@ -677,21 +684,17 @@ class IntercompanyMatrixService:
         self,
         version_id: uuid.UUID,
         *,
-        mode: Literal["ALL", "MANUAL", "PRESET"],
         debit_account_ids: Sequence[uuid.UUID] = (),
         credit_account_ids: Sequence[uuid.UUID] = (),
+        legal_entity_ids: Sequence[uuid.UUID] = (),
         rule_id: uuid.UUID | None = None,
     ) -> IntercompanyMatrixOut:
-        """Построить шахматку по выбранному режиму.
+        """Построить шахматку: пустая сторона берёт все балансовые счета; правило задаёт пресет."""
-
-        ALL включает балансовые счета соответствующей стороны (без забалансовых); MANUAL — выбранные счета и их
-        потомков; PRESET берёт счета и показатель из правила с идентификатором `rule_id`.
-        """
         result = await self._build_accounts(
             version_id,
-            mode=mode,
             debit_account_ids=debit_account_ids,
             credit_account_ids=credit_account_ids,
+            legal_entity_ids=legal_entity_ids,
             rule_id=rule_id,
         )
         return result.matrix
@@ -700,21 +703,24 @@ class IntercompanyMatrixService:
         self,
         version_id: uuid.UUID,
         *,
-        mode: Literal["ALL", "MANUAL", "PRESET"],
         debit_account_ids: Sequence[uuid.UUID] = (),
         credit_account_ids: Sequence[uuid.UUID] = (),
+        legal_entity_ids: Sequence[uuid.UUID] = (),
         rule_id: uuid.UUID | None = None,
     ) -> tuple[IntercompanyMatrixOut, MatrixExportInfo]:
         """Матрица и реквизиты книги из одного расчёта свода."""
         result = await self._build_accounts(
             version_id,
-            mode=mode,
             debit_account_ids=debit_account_ids,
             credit_account_ids=credit_account_ids,
+            legal_entity_ids=legal_entity_ids,
             rule_id=rule_id,
         )
         group_name = await self._group_name(result.consolidation)
         by_id = {account.id: account.code for account in result.accounts}
+        mode: Literal["ALL", "MANUAL", "PRESET"] = (
+            "PRESET" if rule_id is not None else "MANUAL" if debit_account_ids or credit_account_ids else "ALL"
+        )
         if mode == "PRESET":
             debit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_1_account_ids))
             credit_codes = tuple(sorted(by_id[account_id] for account_id in result.selection.company_2_account_ids))
@@ -782,37 +788,43 @@ class IntercompanyMatrixService:
         self,
         version_id: uuid.UUID,
         *,
-        mode: Literal["ALL", "MANUAL", "PRESET"],
         debit_account_ids: Sequence[uuid.UUID],
         credit_account_ids: Sequence[uuid.UUID],
+        legal_entity_ids: Sequence[uuid.UUID],
         rule_id: uuid.UUID | None = None,
     ) -> MatrixBuildResult:
         osv_result = await self._osv_service.build_with_members(version_id)
         rows = osv_result.consolidated.rows
+        members = osv_result.members
+        if legal_entity_ids:
+            selected_ids = set(legal_entity_ids)
+            if selected_ids - members.keys():
+                raise DomainValidationError("ENTITY_NOT_IN_PERIMETER", "Выбранное ЮЛ не входит в периметр версии")
+            members = {entity_id: entity for entity_id, entity in members.items() if entity_id in selected_ids}
         accounts = await directory_repo.list_accounts(self._session)
         by_id, children = _make_account_tree(accounts)
         rule: EliminationRule | None = None
-        if mode == "ALL":
+        if rule_id is not None:
             if debit_account_ids or credit_account_ids:
-                raise DomainValidationError("ACCOUNTS_NOT_ALLOWED", "Для режима ALL не нужно указывать счета")
+                raise DomainValidationError("ACCOUNTS_NOT_ALLOWED", "Для пресета не нужно указывать счета")
-            debit = frozenset(
-                account.id for account in accounts if not account.is_off_balance and account.kind in DEBIT_KINDS
-            )
-            credit = frozenset(
-                account.id for account in accounts if not account.is_off_balance and account.kind in CREDIT_KINDS
-            )
-            selection = MatrixSelection(debit, credit, "closing")
-        elif mode == "MANUAL":
-            if not debit_account_ids or not credit_account_ids:
-                raise DomainValidationError("ACCOUNTS_REQUIRED", "Выберите дебетовые и кредитовые счета")
-            debit = _select_accounts(debit_account_ids, (), "D", by_id, children)
-            credit = _select_accounts(credit_account_ids, (), "K", by_id, children)
-            selection = MatrixSelection(debit, credit, "closing")
-        elif mode == "PRESET":
             selection, rule = await self._resolve_preset_selection(rule_id, osv_result.version, by_id, children)
         else:
-            raise DomainValidationError("INVALID_MODE", "Неизвестный режим выбора счетов")
+            debit = (
-        matrix = self._calculate(rows, osv_result.members, selection)
+                _select_accounts(debit_account_ids, (), "D", by_id, children)
+                if debit_account_ids
+                else frozenset(
+                    account.id for account in accounts if not account.is_off_balance and account.kind in DEBIT_KINDS
+                )
+            )
+            credit = (
+                _select_accounts(credit_account_ids, (), "K", by_id, children)
+                if credit_account_ids
+                else frozenset(
+                    account.id for account in accounts if not account.is_off_balance and account.kind in CREDIT_KINDS
+                )
+            )
+            selection = MatrixSelection(debit, credit, "closing")
+        matrix = self._calculate(rows, members, selection)
         return MatrixBuildResult(
             matrix=matrix,
             version=osv_result.version,

api/src/services/intercompany_matrix_export.py

@@ -56,8 +56,8 @@ def _write_context(sheet: Worksheet, info: MatrixExportInfo) -> int:
     mode_name = {"ALL": all_accounts, "MANUAL": "Выбранные счета", "PRESET": "Пресет"}[info.mode]
     extra = [
         ("Режим", mode_name),
-        ("Счета дебета", ", ".join(info.debit_account_codes) if info.mode != "ALL" else all_accounts),
+        ("Счета дебета", ", ".join(info.debit_account_codes) or all_accounts),
-        ("Счета кредита", ", ".join(info.credit_account_codes) if info.mode != "ALL" else all_accounts),
+        ("Счета кредита", ", ".join(info.credit_account_codes) or all_accounts),
         ("Показатель", "Сальдо" if info.measure == "closing" else "Оборот"),
     ]
     if info.mode == "PRESET":
@@ -88,6 +88,31 @@ def _write_values(sheet: Worksheet, row: int, column: int, cell: IntercompanyMat
     _skipped_comment(sheet, row, column, cell.skipped_osv_entry_count)
 
 
+def _write_matrix_totals(
+    sheet: Worksheet, matrix: IntercompanyMatrixOut, data_start_row: int, total_column: int
+) -> None:
+    for company_index, company in enumerate(matrix.companies):
+        start_row = data_start_row + company_index * len(METRICS)
+        sheet.merge_cells(
+            start_row=start_row,
+            start_column=total_column,
+            end_row=start_row + len(METRICS) - 1,
+            end_column=total_column,
+        )
+        debit_total = sheet.cell(start_row, total_column, matrix.total_debet[company.id])
+        debit_total.number_format = MONEY_FORMAT
+        debit_total.font = Font(bold=True)
+        debit_total.alignment = Alignment(horizontal="right", vertical="center")
+
+    credit_total_row = data_start_row + len(matrix.companies) * len(METRICS)
+    _text(sheet, credit_total_row, 1, "Кредит")
+    sheet.cell(credit_total_row, 1).font = Font(bold=True)
+    for column, company in enumerate(matrix.companies, start=3):
+        credit_total = sheet.cell(credit_total_row, column, matrix.total_credit[company.id])
+        credit_total.number_format = MONEY_FORMAT
+        credit_total.font = Font(bold=True)
+
+
 def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo) -> bytes:
     workbook = Workbook()
     sheet = workbook.active
@@ -99,10 +124,13 @@ def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo)
     _text(sheet, table_header_row, 2, "Показатель")
     sheet.column_dimensions["A"].width = 32
     sheet.column_dimensions["B"].width = 40
+    debit_total_column = len(matrix.companies) + 3
 
     for column, company in enumerate(matrix.companies, start=3):
         _text(sheet, table_header_row, column, company.name)
         sheet.column_dimensions[get_column_letter(column)].width = 26
+    _text(sheet, table_header_row, debit_total_column, "Дебет")
+    sheet.column_dimensions[get_column_letter(debit_total_column)].width = 26
     sheet.row_dimensions[table_header_row].height = 36
     for header in sheet[table_header_row]:
         header.font = Font(bold=True)
@@ -142,6 +170,8 @@ def build_matrix_workbook(matrix: IntercompanyMatrixOut, info: MatrixExportInfo)
                     marked.fill = THRESHOLD_FILL
                     marked.font = THRESHOLD_FONT
 
+    _write_matrix_totals(sheet, matrix, data_start_row, debit_total_column)
+
     sheet.freeze_panes = f"C{data_start_row}"
     buffer = BytesIO()
     workbook.save(buffer)

api/tests/test_api_intercompany_matrix.py

@@ -28,7 +28,7 @@ pytestmark = pytest.mark.integration
 OK, FORBIDDEN, NOT_FOUND, UNPROCESSABLE = 200, 403, 404, 422
 KA_RF = "ka_rf@armka.local"
 RECEIVABLES_PAYABLES_RULE_NO = 6
-ROUTES = ("all", "manual", "result-table", "all/export", "manual/export", "result-table/export")
+ROUTES = ("matrix", "result-table", "matrix/export", "result-table/export")
 
 
 @dataclass
@@ -60,8 +60,11 @@ async def _world(session: AsyncSession, *, members: int = 2) -> World:
 
 
 async def _request(client: AsyncClient, version_id: uuid.UUID, suffix: str, selection: dict) -> Response:
-    url = f"/consolidations/versions/{version_id}/intercompany-matrix/{suffix}"
+    base = f"/consolidations/versions/{version_id}/intercompany-matrix"
-    return await client.post(url, json=selection) if suffix.startswith("manual") else await client.get(url)
+    if suffix.startswith("matrix"):
+        url = base + ("/export" if suffix.endswith("/export") else "")
+        return await client.post(url, json=selection)
+    return await client.get(f"{base}/{suffix}")
 
 
 async def _source(
@@ -91,12 +94,12 @@ async def _source(
     return document.id
 
 
-@pytest.mark.parametrize("suffix", ["all", "manual"])
+@pytest.mark.parametrize("selection", [{}, {"debit_account_ids": []}])
-async def test_empty_perimeter(auth_client: AuthClientFactory, seeded: AsyncSession, suffix: str) -> None:
+async def test_empty_perimeter(auth_client: AuthClientFactory, seeded: AsyncSession, selection: dict) -> None:
     world = await _world(seeded, members=0)
-    response = await _request(await auth_client(KA_RF), world.version.id, suffix, world.selection)
+    response = await _request(await auth_client(KA_RF), world.version.id, "matrix", selection)
     assert response.status_code == OK, response.text
-    assert response.json() == {"companies": [], "cells": []}
+    assert response.json() == {"companies": [], "cells": [], "total_debet": {}, "total_credit": {}}
 
 
 @pytest.mark.parametrize("suffix", ROUTES)
@@ -126,7 +129,7 @@ async def test_matrix_reuses_members_and_reads_accounts_through_repository(
 async def test_no_osv_for_selected_accounts(auth_client: AuthClientFactory, seeded: AsyncSession) -> None:
     world = await _world(seeded)
     await _source(seeded, world, credit=False, amount="999", account="58.03")
-    response = await _request(await auth_client(KA_RF), world.version.id, "manual", world.selection)
+    response = await _request(await auth_client(KA_RF), world.version.id, "matrix", world.selection)
     assert response.status_code == OK, response.text
     assert len(response.json()["cells"]) == len(world.members)
     for cell in response.json()["cells"]:
@@ -143,6 +146,37 @@ async def test_no_osv_for_selected_accounts(auth_client: AuthClientFactory, seed
         assert cell["skipped_osv_entry_count"] == 0
 
 
+async def test_company_filter_applies_to_matrix_and_export(
+    auth_client: AuthClientFactory, seeded: AsyncSession
+) -> None:
+    world = await _world(seeded, members=3)
+    await _source(seeded, world, credit=False, amount="100")
+    selected = [str(member.id) for member in world.members[:2]]
+    selection = {**world.selection, "legal_entity_ids": selected}
+    client = await auth_client(KA_RF)
+
+    response = await _request(client, world.version.id, "matrix", selection)
+    export = await _request(client, world.version.id, "matrix/export", selection)
+
+    assert response.status_code == export.status_code == OK
+    data = response.json()
+    assert [company["id"] for company in data["companies"]] == selected
+    assert len(data["cells"]) == 2  # noqa: PLR2004 - одна направленная ячейка на каждую сторону пары
+    assert set(data["total_debet"]) == set(data["total_credit"]) == set(selected)
+    sheet = load_workbook(BytesIO(export.content))["Шахматка"]
+    assert [sheet.cell(10, column).value for column in range(3, 6)] == [
+        world.members[0].name,
+        world.members[1].name,
+        "Дебет",
+    ]
+    audit = (await seeded.scalars(select(AuditEvent).where(AuditEvent.action == AuditAction.EXPORT))).one()
+    assert audit.after_value["legal_entity_ids"] == selected
+
+    invalid = await _request(client, world.version.id, "matrix", {"legal_entity_ids": [str(uuid.uuid4())]})
+    assert invalid.status_code == UNPROCESSABLE
+    assert invalid.json()["detail"]["code"] == "ENTITY_NOT_IN_PERIMETER"
+
+
 async def test_preset_uses_rule_sides_and_exclusions(auth_client: AuthClientFactory, seeded: AsyncSession) -> None:
     world = await _world(seeded)
     rule = (
@@ -573,7 +607,7 @@ async def test_all_excludes_off_balance_accounts_but_manual_can_select_them(
     await _source(seeded, world, credit=False, amount="100", account="001")
     client = await auth_client(KA_RF)
 
-    all_response = await _request(client, world.version.id, "all", world.selection)
+    all_response = await _request(client, world.version.id, "matrix", {})
     assert all_response.status_code == OK, all_response.text
     assert all(Decimal(cell["amount_a"]) == 0 for cell in all_response.json()["cells"])
 
@@ -581,10 +615,12 @@ async def test_all_excludes_off_balance_accounts_but_manual_can_select_them(
         "debit_account_ids": [str(world.accounts["001"].id)],
         "credit_account_ids": [str(world.accounts["60.01"].id)],
     }
-    manual_response = await _request(client, world.version.id, "manual", manual_selection)
+    manual_response = await _request(client, world.version.id, "matrix", manual_selection)
     assert manual_response.status_code == OK, manual_response.text
     cell = next(c for c in manual_response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
     assert Decimal(cell["amount_a"]) == Decimal("100")
+    assert manual_response.json()["total_debet"][str(world.members[0].id)] == "100.00"
+    assert all(amount == "0.00" for amount in manual_response.json()["total_credit"].values())
 
 
 async def test_unmapped_account_source_is_visible_in_cell_count(
@@ -596,7 +632,7 @@ async def test_unmapped_account_source_is_visible_in_cell_count(
     entry.account_id = None
     await seeded.flush()
     await _source(seeded, world, credit=True, amount="80")
-    response = await _request(await auth_client(KA_RF), world.version.id, "manual", world.selection)
+    response = await _request(await auth_client(KA_RF), world.version.id, "matrix", world.selection)
     assert response.status_code == OK, response.text
     cells = response.json()["cells"]
     assert [cell["skipped_osv_entry_count"] for cell in cells] == [1, 1]
@@ -614,7 +650,7 @@ async def test_pair_without_counterpart(
 ) -> None:
     world = await _world(seeded)
     await _source(seeded, world, credit=credit, amount=amount)
-    response = await _request(await auth_client(KA_RF), world.version.id, "manual", world.selection)
+    response = await _request(await auth_client(KA_RF), world.version.id, "matrix", world.selection)
     assert response.status_code == OK, response.text
     cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
     assert Decimal(cell["amount_a"]) == (Decimal(0) if credit else Decimal(amount))
@@ -646,7 +682,7 @@ async def test_rounded_percent_in_api(
     world = await _world(seeded)
     await _source(seeded, world, credit=False, amount=debit)
     await _source(seeded, world, credit=True, amount=credit)
-    response = await _request(await auth_client(KA_RF), world.version.id, "manual", world.selection)
+    response = await _request(await auth_client(KA_RF), world.version.id, "matrix", world.selection)
     assert response.status_code == OK, response.text
     cell = next(c for c in response.json()["cells"] if c["company_a_id"] == str(world.members[0].id))
     assert cell["variance_percent"] == percent
@@ -654,7 +690,7 @@ async def test_rounded_percent_in_api(
     assert cell["one_sided"] is False
 
 
-@pytest.mark.parametrize("suffix", ["manual", "manual/export"])
+@pytest.mark.parametrize("suffix", ["matrix", "matrix/export"])
 @pytest.mark.parametrize("side", ["debit_account_ids", "credit_account_ids"])
 @pytest.mark.parametrize("code", ["ACCOUNT_NOT_FOUND", "ACCOUNT_KIND_MISMATCH"])
 async def test_invalid_account_selection(
@@ -726,7 +762,9 @@ async def test_export_filename_header_and_percentage(
     group_name = (
         await seeded.scalars(select(CompanyGroup.name).where(CompanyGroup.id == world.members[0].company_group_id))
     ).one()
-    response = await _request(await auth_client(KA_RF), world.version.id, f"{mode}/export", world.selection)
+    response = await _request(
+        await auth_client(KA_RF), world.version.id, "matrix/export", world.selection if mode == "manual" else {}
+    )
     assert response.status_code == OK, response.text
     disposition = response.headers["content-disposition"]
     assert unquote(disposition.split("filename*=UTF-8''", 1)[1]) == (
@@ -755,7 +793,9 @@ async def test_export_appends_audit(auth_client: AuthClientFactory, seeded: Asyn
     client = await auth_client(KA_RF)
     query = select(AuditEvent).where(AuditEvent.action == AuditAction.EXPORT)
     for _ in range(2):
-        response = await _request(client, world.version.id, f"{mode}/export", world.selection)
+        response = await _request(
+            client, world.version.id, "matrix/export", world.selection if mode == "manual" else {}
+        )
         assert response.status_code == OK, response.text
     events = (await seeded.scalars(query)).all()
     assert len(events) == 2  # noqa: PLR2004 - отдельное событие на каждую выгрузку
@@ -769,5 +809,6 @@ async def test_export_appends_audit(auth_client: AuthClientFactory, seeded: Asyn
             "report": "intercompany_matrix",
             "mode": mode.upper(),
             "cells": len(world.members),
+            "legal_entity_ids": [],
             **(world.selection if mode == "manual" else {"debit_account_ids": [], "credit_account_ids": []}),
         }

api/tests/test_intercompany_matrix.py

@@ -9,12 +9,13 @@ from unittest.mock import AsyncMock, Mock
 import pytest
 from fastapi import status as http_status
 
-from src.api.endpoints.consolidations.intercompany_matrix import router
+from src.api.endpoints.consolidations.intercompany_matrix import build_intercompany_matrix, router
-from src.models.enums import AccountKind, StatementType
+from src.models.enums import AccountKind, PeriodQuarter, StatementType
 from src.schemas.consolidations import (
     IntercompanyMatrixCellOut,
     IntercompanyMatrixCompanyOut,
     IntercompanyMatrixOut,
+    IntercompanyMatrixSelectionIn,
     IntercompanyResultTableOut,
 )
 from src.services import intercompany_matrix as matrix
@@ -44,10 +45,11 @@ def _row(
     )
 
 
-def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
+def test_routes_and_matrix_expands_manual_accounts() -> None:
     paths = {(route.path, tuple(sorted(route.methods))) for route in router.routes}
-    assert ("/consolidations/versions/{version_id}/intercompany-matrix/all", ("GET",)) in paths
+    assert ("/consolidations/versions/{version_id}/intercompany-matrix", ("POST",)) in paths
-    assert ("/consolidations/versions/{version_id}/intercompany-matrix/manual", ("POST",)) in paths
+    assert ("/consolidations/versions/{version_id}/intercompany-matrix/export", ("POST",)) in paths
+    assert not any(path.endswith(("/all", "/manual", "/all/export", "/manual/export")) for path, _ in paths)
     assert ("/consolidations/versions/{version_id}/intercompany-matrix/preset/{rule_id}", ("GET",)) in paths
     assert not any(path.endswith("/unpaired-osv") for path, _ in paths)
     assert ("/consolidations/versions/{version_id}/intercompany-matrix/result-table", ("GET",)) in paths
@@ -89,6 +91,79 @@ def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
     ]
 
 
+def test_matrix_totals_accumulate_each_company_and_side() -> None:
+    company_a, company_b, company_c = (uuid.uuid4() for _ in range(3))
+    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
+    companies = [
+        IntercompanyMatrixCompanyOut(id=company_id, name=str(index))
+        for index, company_id in enumerate((company_a, company_b, company_c))
+    ]
+    result = matrix.calculate_matrix(
+        [
+            _row(company_a, company_b, debit_account, debit="100"),
+            _row(company_a, company_c, debit_account, debit="20"),
+            _row(company_c, company_a, debit_account, debit="5"),
+            _row(company_b, company_a, credit_account, credit="70"),
+            _row(company_c, company_a, credit_account, credit="10"),
+            _row(company_a, company_b, credit_account, credit="3"),
+        ],
+        companies,
+        matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing"),
+    )
+
+    assert result.total_debet == {company_a: Decimal("120"), company_b: Decimal("0"), company_c: Decimal("5")}
+    assert result.total_credit == {company_a: Decimal("3"), company_b: Decimal("70"), company_c: Decimal("10")}
+    assert result.model_dump(mode="json")["total_debet"][str(company_a)] == "120.00"
+
+
+@pytest.mark.parametrize(
+    "payload",
+    [
+        None,
+        {},
+        {"debit_account_ids": []},
+        {"credit_account_ids": [uuid.uuid4()]},
+        {"legal_entity_ids": [uuid.uuid4()]},
+    ],
+)
+async def test_unified_matrix_route_passes_selection(payload: dict | None) -> None:
+    version_id = uuid.uuid4()
+    selection = IntercompanyMatrixSelectionIn(**payload) if payload is not None else None
+    result = IntercompanyMatrixOut(companies=[], cells=[])
+    service = SimpleNamespace(build_accounts=AsyncMock(return_value=result))
+
+    assert await build_intercompany_matrix(version_id, service, selection) is result
+    expected_selection = selection or IntercompanyMatrixSelectionIn()
+    service.build_accounts.assert_awaited_once_with(
+        version_id,
+        debit_account_ids=expected_selection.debit_account_ids,
+        credit_account_ids=expected_selection.credit_account_ids,
+        legal_entity_ids=expected_selection.legal_entity_ids,
+    )
+
+
+async def test_export_mode_is_derived_from_account_lists(monkeypatch: pytest.MonkeyPatch) -> None:
+    debit_id = uuid.uuid4()
+    built = SimpleNamespace(
+        matrix=IntercompanyMatrixOut(companies=[], cells=[]),
+        consolidation=SimpleNamespace(year=2024, quarter=PeriodQuarter.Q1),
+        version=SimpleNamespace(version_no=1),
+        accounts=[SimpleNamespace(id=debit_id, code="62.01")],
+        selection=matrix.MatrixSelection(frozenset(), frozenset(), "closing"),
+        rule=None,
+    )
+    service = matrix.IntercompanyMatrixService(SimpleNamespace(), None, SimpleNamespace())
+    monkeypatch.setattr(service, "_build_accounts", AsyncMock(return_value=built))
+    monkeypatch.setattr(service, "_group_name", AsyncMock(return_value="ГК"))
+
+    _, all_info = await service.build_export(uuid.uuid4())
+    _, manual_info = await service.build_export(uuid.uuid4(), debit_account_ids=[debit_id])
+
+    assert (all_info.mode, manual_info.mode) == ("ALL", "MANUAL")
+    assert manual_info.debit_account_codes == ("62.01",)
+    assert manual_info.credit_account_codes == ()
+
+
 async def test_build_pairs_uses_supplied_rows_and_prebuilt_osv(monkeypatch: pytest.MonkeyPatch) -> None:
     version_id, rule_id, company_a, company_b = (uuid.uuid4() for _ in range(4))
     full_rows = [object()]
@@ -158,14 +233,14 @@ async def test_preset_applies_exclusions_to_its_own_side_and_rule_measure(monkey
     captured = []
     monkeypatch.setattr(service, "_calculate", lambda rows, members, selection: captured.append(selection))
 
-    await service.build_accounts(uuid.uuid4(), mode="PRESET", rule_id=uuid.uuid4())
+    await service.build_accounts(uuid.uuid4(), rule_id=uuid.uuid4())
 
     assert len(captured) == 1
     assert captured[0].company_1_account_ids == {parent.id}
     assert captured[0].company_2_account_ids == {parent.id, child.id}
     assert captured[0].measure == "turnover"
 
-    _, info = await service.build_export(uuid.uuid4(), mode="PRESET", rule_id=uuid.uuid4())
+    _, info = await service.build_export(uuid.uuid4(), rule_id=uuid.uuid4())
     assert info.mode == "PRESET"
     assert info.debit_account_codes == ("76",)
     assert info.credit_account_codes == ("76", "76.01")
@@ -253,14 +328,25 @@ async def test_all_excludes_off_balance_accounts_only(monkeypatch: pytest.Monkey
     )
     service = matrix.IntercompanyMatrixService(SimpleNamespace(), None, osv_service)
 
-    all_matrix = await service.build_accounts(uuid.uuid4(), mode="ALL")
+    all_matrix = await service.build_accounts(uuid.uuid4())
     manual_matrix = await service.build_accounts(
-        uuid.uuid4(), mode="MANUAL", debit_account_ids=[off_balance.id], credit_account_ids=[off_balance_credit.id]
+        uuid.uuid4(), debit_account_ids=[off_balance.id], credit_account_ids=[off_balance_credit.id]
     )
+    debit_only = await service.build_accounts(uuid.uuid4(), debit_account_ids=[off_balance.id])
+    credit_only = await service.build_accounts(uuid.uuid4(), credit_account_ids=[off_balance_credit.id])
+    filtered = await service.build_accounts(uuid.uuid4(), legal_entity_ids=[company_a])
     assert all_matrix.cells[0].amount_a == Decimal("30")
     assert all_matrix.cells[0].amount_b == Decimal("20")
     assert manual_matrix.cells[0].amount_a == Decimal("100")
     assert manual_matrix.cells[0].amount_b == Decimal("40")
+    assert (debit_only.cells[0].amount_a, debit_only.cells[0].amount_b) == (Decimal("100"), Decimal("20"))
+    assert (credit_only.cells[0].amount_a, credit_only.cells[0].amount_b) == (Decimal("30"), Decimal("40"))
+    assert [company.id for company in filtered.companies] == [company_a]
+    assert filtered.cells == []
+    assert filtered.total_debet == filtered.total_credit == {company_a: Decimal("0")}
+    with pytest.raises(matrix.DomainValidationError) as error:
+        await service.build_accounts(uuid.uuid4(), legal_entity_ids=[uuid.uuid4()])
+    assert error.value.code == "ENTITY_NOT_IN_PERIMETER"
 
 
 @pytest.mark.parametrize(

api/tests/test_intercompany_matrix_export.py

@@ -1,5 +1,7 @@
 """XLSX-выгрузка шахматки из готового результата расчёта."""
 
+from dataclasses import replace
+from decimal import Decimal
 from io import BytesIO
 from types import SimpleNamespace
 from unittest.mock import AsyncMock
@@ -7,11 +9,11 @@ from urllib.parse import unquote
 from uuid import UUID
 
 import pytest
+from fastapi import status as http_status
 from openpyxl import load_workbook
 
 from src.api.endpoints.consolidations.intercompany_matrix import (
-    export_intercompany_matrix_all,
+    export_intercompany_matrix,
-    export_intercompany_matrix_manual,
     export_intercompany_matrix_preset,
     export_intercompany_result_table,
     router,
@@ -20,8 +22,8 @@ from src.models.enums import AuditAction, AuditSection, PeriodQuarter, Statement
 from src.schemas.consolidations import (
     IntercompanyMatrixCellOut,
     IntercompanyMatrixCompanyOut,
-    IntercompanyMatrixManualIn,
     IntercompanyMatrixOut,
+    IntercompanyMatrixSelectionIn,
     IntercompanyResultAmountOut,
     IntercompanyResultArticleOut,
     IntercompanyResultTableOut,
@@ -34,6 +36,7 @@ from src.services.intercompany_matrix_export import (
     build_matrix_workbook,
     build_result_table_workbook,
 )
+from src.services.osv_export import MONEY_FORMAT
 
 
 def _info(*, mode: str = "MANUAL", rule_id: UUID | None = None) -> MatrixExportInfo:
@@ -92,13 +95,21 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
                 osv_entry_ids_credit=[],
             ),
         ],
+        total_debet={company_a: "100.25", company_b: "20.00"},
+        total_credit={company_a: "20.00", company_b: "90.00"},
     )
 
     workbook = load_workbook(BytesIO(build_matrix_workbook(matrix, _info())))
     sheet = workbook.active
     assert sheet is not None
     assert sheet.title == "Шахматка"
-    assert [cell.value for cell in sheet[10]] == ["Дебет ↓ / Кредит →", "Показатель", "=Компания А", "Компания Б"]
+    assert [cell.value for cell in sheet[10]] == [
+        "Дебет ↓ / Кредит →",
+        "Показатель",
+        "=Компания А",
+        "Компания Б",
+        "Дебет",
+    ]
     assert all(cell.alignment.horizontal == "center" and cell.alignment.vertical == "center" for cell in sheet[10])
     assert sheet["C10"].data_type == "s"
     assert sheet["A1"].value == "Шахматка внутригрупповых операций"
@@ -114,7 +125,7 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
     assert sheet["A11"].value == "=Компания А"
     assert sheet["A11"].data_type == "s"
     assert sheet["A11"].alignment.horizontal == "center"
-    assert {str(merged) for merged in sheet.merged_cells.ranges} == {"A11:A14", "A15:A18"}
+    assert {str(merged) for merged in sheet.merged_cells.ranges} == {"A11:A14", "A15:A18", "E11:E14", "E15:E18"}
     assert [sheet.cell(row, 2).value for row in range(11, 15)] == list(METRICS)
     assert [sheet.cell(row, 2).value for row in range(15, 19)] == list(METRICS)
     assert all(sheet.cell(row, 2).alignment.horizontal == "center" for row in range(11, 19))
@@ -134,6 +145,10 @@ def test_matrix_export_has_three_rows_per_debit_company_and_highlights_threshold
         if (row, column) != (11, 4)
     )
     assert [sheet.cell(row, 3).value for row in range(15, 19)] == [0, 20, 20, 0]
+    assert Decimal(str(sheet["E11"].value)) == Decimal("100.25")
+    assert Decimal(str(sheet["E15"].value)) == Decimal("20")
+    assert [sheet.cell(19, column).value for column in range(1, 6)] == ["Кредит", None, 20, 90, None]
+    assert all(sheet[cell].number_format == MONEY_FORMAT for cell in ("E11", "E15", "C19", "D19"))
     assert all(sheet.cell(row, 3).fill.fgColor.rgb != THRESHOLD_FILL.fgColor.rgb for row in range(15, 19))
     assert sheet.freeze_panes == "C11"
     for column, first_row in ((3, 11), (4, 11), (3, 15), (4, 15)):
@@ -174,6 +189,8 @@ def test_xlsx_highlights_one_sided_amount_but_not_two_zero_balances(amount: str,
                 osv_entry_ids_credit=[],
             )
         ],
+        total_debet={company_a: amount, company_b: "0"},
+        total_credit={company_a: "0", company_b: "0"},
     )
 
     sheet = load_workbook(BytesIO(build_matrix_workbook(matrix, _info(mode="ALL")))).active
@@ -206,25 +223,37 @@ async def test_export_routes_use_matrix_calculation() -> None:
                 osv_entry_ids_credit=[],
             )
         ],
+        total_debet={company_a.id: "0", company_b.id: "0"},
+        total_credit={company_a.id: "0", company_b.id: "0"},
     )
     calls = []
 
     async def build_export(*args: object, **kwargs: object) -> tuple[IntercompanyMatrixOut, MatrixExportInfo]:
         calls.append((args, kwargs))
-        return matrix, _info(mode=kwargs["mode"], rule_id=kwargs.get("rule_id"))
+        mode = (
+            "PRESET"
+            if kwargs.get("rule_id")
+            else "MANUAL"
+            if kwargs.get("debit_account_ids") or kwargs.get("credit_account_ids")
+            else "ALL"
+        )
+        return matrix, _info(mode=mode, rule_id=kwargs.get("rule_id"))
 
     service = SimpleNamespace(build_export=build_export)
     audit = SimpleNamespace(record=AsyncMock())
-    selection = IntercompanyMatrixManualIn(debit_account_ids=[account_id], credit_account_ids=[account_id])
+    selection = IntercompanyMatrixSelectionIn(debit_account_ids=[account_id], credit_account_ids=[account_id])
 
-    all_response = await export_intercompany_matrix_all(version_id, service, audit)
+    all_response = await export_intercompany_matrix(version_id, service, audit)
-    manual_response = await export_intercompany_matrix_manual(version_id, selection, service, audit)
+    manual_response = await export_intercompany_matrix(version_id, service, audit, selection)
     preset_response = await export_intercompany_matrix_preset(version_id, account_id, service, audit)
 
     assert calls == [
-        ((version_id,), {"mode": "ALL"}),
+        ((version_id,), {"debit_account_ids": [], "credit_account_ids": [], "legal_entity_ids": []}),
-        ((version_id,), {"mode": "MANUAL", "debit_account_ids": [account_id], "credit_account_ids": [account_id]}),
+        (
-        ((version_id,), {"mode": "PRESET", "rule_id": account_id}),
+            (version_id,),
+            {"debit_account_ids": [account_id], "credit_account_ids": [account_id], "legal_entity_ids": []},
+        ),
+        ((version_id,), {"rule_id": account_id}),
     ]
     for response, expected_info in (
         (all_response, _info(mode="ALL")),
@@ -262,6 +291,7 @@ async def test_export_routes_use_matrix_calculation() -> None:
                 "mode": "ALL",
                 "debit_account_ids": [],
                 "credit_account_ids": [],
+                "legal_entity_ids": [],
                 "cells": 1,
             },
         },
@@ -276,6 +306,7 @@ async def test_export_routes_use_matrix_calculation() -> None:
                 "mode": "MANUAL",
                 "debit_account_ids": [str(account_id)],
                 "credit_account_ids": [str(account_id)],
+                "legal_entity_ids": [],
                 "cells": 1,
             },
         },
@@ -290,6 +321,7 @@ async def test_export_routes_use_matrix_calculation() -> None:
                 "mode": "PRESET",
                 "debit_account_ids": [],
                 "credit_account_ids": [],
+                "legal_entity_ids": [],
                 "rule_id": str(account_id),
                 "rule_no": 6,
                 "rule_version_no": 3,
@@ -299,11 +331,50 @@ async def test_export_routes_use_matrix_calculation() -> None:
     ]
 
     paths = {(route.path, tuple(sorted(route.methods))) for route in router.routes}
-    assert ("/consolidations/versions/{version_id}/intercompany-matrix/all/export", ("GET",)) in paths
+    assert ("/consolidations/versions/{version_id}/intercompany-matrix/export", ("POST",)) in paths
-    assert ("/consolidations/versions/{version_id}/intercompany-matrix/manual/export", ("POST",)) in paths
     assert ("/consolidations/versions/{version_id}/intercompany-matrix/preset/{rule_id}/export", ("GET",)) in paths
 
 
+@pytest.mark.parametrize(
+    ("selection", "mode"),
+    [
+        ({}, "ALL"),
+        ({"debit_account_ids": [UUID("11111111-1111-1111-1111-111111111111")]}, "MANUAL"),
+        ({"legal_entity_ids": [UUID("11111111-1111-1111-1111-111111111111")]}, "ALL"),
+    ],
+)
+async def test_unified_export_uses_empty_side_as_all(selection: dict, mode: str) -> None:
+    version_id = UUID("22222222-2222-2222-2222-222222222222")
+    request = IntercompanyMatrixSelectionIn(**selection)
+    matrix = IntercompanyMatrixOut(companies=[], cells=[])
+    service = SimpleNamespace(build_export=AsyncMock(return_value=(matrix, _info(mode=mode))))
+    audit = SimpleNamespace(record=AsyncMock())
+
+    response = await export_intercompany_matrix(version_id, service, audit, request)
+
+    assert response.status_code == http_status.HTTP_200_OK
+    service.build_export.assert_awaited_once_with(
+        version_id,
+        debit_account_ids=request.debit_account_ids,
+        credit_account_ids=request.credit_account_ids,
+        legal_entity_ids=request.legal_entity_ids,
+    )
+    assert audit.record.await_args.kwargs["after_value"]["mode"] == mode
+    assert audit.record.await_args.kwargs["after_value"]["legal_entity_ids"] == [
+        str(entity_id) for entity_id in request.legal_entity_ids
+    ]
+
+
+def test_export_header_marks_empty_side_as_all() -> None:
+    matrix = IntercompanyMatrixOut(companies=[], cells=[])
+    info = replace(_info(), credit_account_codes=())
+
+    sheet = load_workbook(BytesIO(build_matrix_workbook(matrix, info))).active
+
+    assert sheet["B7"].value == "62.01"
+    assert sheet["B8"].value == "Все балансовые счета"
+
+
 async def test_failed_matrix_export_does_not_write_audit(monkeypatch: pytest.MonkeyPatch) -> None:
     version_id = UUID("11111111-1111-1111-1111-111111111111")
     service = SimpleNamespace(
@@ -316,7 +387,7 @@ async def test_failed_matrix_export_does_not_write_audit(monkeypatch: pytest.Mon
 
     monkeypatch.setattr("src.api.endpoints.consolidations.intercompany_matrix.build_matrix_workbook", fail_workbook)
     with pytest.raises(ValueError, match="xlsx failed"):
-        await export_intercompany_matrix_all(version_id, service, audit)
+        await export_intercompany_matrix(version_id, service, audit)
     audit.record.assert_not_awaited()
 
 

api/tests/test_openapi_routes.py

@@ -89,10 +89,8 @@ EXPECTED_ROUTES: dict[str, set[str]] = {
     "/api/v1/consolidations/versions/{version_id}/vgo-assignments/distribute": {"get"},
     "/api/v1/consolidations/versions/{version_id}/vgo-assignments/rule": {"put", "delete"},
     "/api/v1/consolidations/versions/{version_id}/vgo-assignments/exclude": {"put"},
-    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/all": {"get"},
+    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix": {"post"},
-    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/all/export": {"get"},
+    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/export": {"post"},
-    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/manual": {"post"},
-    "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/manual/export": {"post"},
     "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/preset/{rule_id}": {"get"},
     "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/preset/{rule_id}/export": {"get"},
     "/api/v1/consolidations/versions/{version_id}/intercompany-matrix/result-table": {"get"},

openspec/specs/audit-trail/spec.md

@@ -147,12 +147,11 @@ ORM-модель `audit_event` MUST NOT использоваться для `UPD
 - **THEN** событие `CONSOLIDATION_STATUS_CHANGE` с `user_id` подтвердившего, `before_value.status = INITIATED`
 
 ### Requirement: Аудит экспорта шахматки
-Каждый успешный `GET …/intercompany-matrix/all/export`, `POST …/intercompany-matrix/manual/export` и
+Каждый успешный `POST …/intercompany-matrix/export` и `GET …/intercompany-matrix/preset/{rule_id}/export`
-`GET …/intercompany-matrix/preset/{rule_id}/export`
 SHALL добавлять отдельное неизменяемое событие `audit_event` с `action = EXPORT`, `section = EXPORT`,
 `object_type = consolidation_version`, `object_id = consolidation_version_id`, `user_id` инициатора,
 `before_value = null` и `after_value = {report: "intercompany_matrix", mode, debit_account_ids,
-credit_account_ids, cells}`; для `PRESET` в `after_value` SHALL быть дополнительно `rule_id`, `rule_no` и
+credit_account_ids, legal_entity_ids, cells}`; для `PRESET` в `after_value` SHALL быть дополнительно `rule_id`, `rule_no` и
 `rule_version_no` (фактическая версия применённого правила, в том числе при незафиксированной версии правил). `mode` — `ALL`,
 `MANUAL` или `PRESET`, массивы счетов — ID из запроса (в ALL и PRESET пустые), `cells` — число ячеек. Выгрузка
 сводной ОСВ продолжает писать собственное событие `EXPORT`.

openspec/specs/consolidated-osv/spec.md

@@ -175,17 +175,20 @@ filename="svod-osv.xlsx"; filename*=UTF-8''svod-osv_<ГК>_<год>-<кварт
   — одну строку с `Q2`; `audit_event(EXPORT)` с `after_value.rows = 3`
 
 ### Requirement: Шахматка по сводной ОСВ версии
-`GET /api/v1/consolidations/versions/{version_id}/intercompany-matrix/all` и
+`POST /api/v1/consolidations/versions/{version_id}/intercompany-matrix` принимает
-`POST /api/v1/consolidations/versions/{version_id}/intercompany-matrix/manual`
+`{debit_account_ids?: UUID[], credit_account_ids?: UUID[], legal_entity_ids?: UUID[]}`. Если список стороны отсутствует или пуст,
-(`CONSOLIDATION_VIEW`, policy) SHALL рассчитывать матрицу без сохранения в БД, из строк сводной ОСВ версии
+для неё выбираются все подходящие балансовые счета (`is_off_balance = false`); непустой список раскрывается
-и её периметра. ALL включает балансовые счета (`is_off_balance = false`) вида `A`/`AP` для дебета и `P`/`AP` для
+по иерархии и может содержать забалансовые счета. Пустые списки обеих сторон эквивалентны режиму ALL,
-кредита; забалансовые счета (001–012) в ALL MUST NOT входить. MANUAL принимает обязательные непустые
+хотя бы один непустой список — MANUAL. Маршрут (`CONSOLIDATION_VIEW`, policy) SHALL рассчитывать матрицу
-`debit_account_ids: UUID[]` и `credit_account_ids: UUID[]`, раскрывает выбранные счета по иерархии и оставляет
+без сохранения в БД, из строк сводной ОСВ версии и её периметра. Для пустой стороны выбираются счета вида
-подходящий вид; забалансовые счета в MANUAL допускаются. Неизвестный счёт SHALL давать 422 `ACCOUNT_NOT_FOUND`, неверный
+`A`/`AP` для дебета или `P`/`AP` для кредита; забалансовые счета (001–012) MUST NOT входить в такую выборку.
-вид — 422 `ACCOUNT_KIND_MISMATCH`; пустой массив — 422 валидации тела. Невидимая и несуществующая версия SHALL
+Неизвестный счёт SHALL давать 422 `ACCOUNT_NOT_FOUND`, неверный вид — 422 `ACCOUNT_KIND_MISMATCH`.
+Пустой `legal_entity_ids` выбирает все ЮЛ периметра; непустой ограничивает обе оси матрицы и суммы выбранными ЮЛ.
+ID вне периметра SHALL давать 422 `ENTITY_NOT_IN_PERIMETER`. Невидимая и несуществующая версия SHALL
 отвечать одинаковым 404 `NOT_FOUND`.
 
-Ответ SHALL содержать `companies[] {id, name}` для всего периметра и `cells[]` для каждой упорядоченной пары
+Ответ SHALL содержать `companies[] {id, name}` для всего периметра, `total_debet` и `total_credit`
+с суммой по каждому ЮЛ (ключ — ID ЮЛ, значение — десятичная строка с двумя знаками), и `cells[]` для каждой упорядоченной пары
 разных компаний: `company_a_id`, `company_b_id`, `amount_a`, `amount_b`, `variance_amount`, `variance_percent`,
 `exceeds_threshold`, `one_sided`, `skipped_osv_entry_count`, `osv_entry_ids_debit`, `osv_entry_ids_credit`.
 Для пары `(A, B)` `amount_a` — сумма `closing_debit` строк A с контрагентом B по дебетовым счетам,
@@ -197,6 +200,8 @@ filename="svod-osv.xlsx"; filename*=UTF-8''svod-osv_<ГК>_<год>-<кварт
 сальдо на признак не влияет. Пара подсвечивается, если `exceeds_threshold` или `one_sided`. `skipped_osv_entry_count`
 SHALL считать исходные строки ОСВ пары с `account_id = null` на обеих сторонах; они не входят в суммы. Массивы
 `osv_entry_ids_debit/credit` SHALL содержать ID исходных записей соответствующей стороны.
+`total_debet` суммирует `amount_a` ячеек по `company_a_id`, `total_credit` — `amount_b` по `company_b_id`.
+Для ЮЛ без подходящих строк обе суммы равны `"0.00"`.
 
 #### Scenario: Пустой периметр и отсутствие ОСВ
 - **WHEN** у версии нет членов периметра
@@ -231,11 +236,17 @@ SHALL считать исходные строки ОСВ пары с `account_i
 - **THEN** суммы сравниваются с эталоном только для точных пар счетов и компаний; общая сумма элиминации эталона не приравнивается к минимуму по паре в API (решение владельца 08.10.2026)
 
 ### Requirement: XLSX шахматки
-`GET …/intercompany-matrix/all/export` и `POST …/intercompany-matrix/manual/export` SHALL использовать
+`POST …/intercompany-matrix/export` принимает то же тело, что единый JSON-маршрут, и строит XLSX
-те же режимы, тело и права, что и соответствующие JSON-маршруты. Ответ — XLSX с именем
+по той же выборке ЮЛ и счетов. В шапке пустая сторона обозначается «Все балансовые счета»; аудит сохраняет
+`legal_entity_ids` из запроса и использует
+`mode = ALL`, когда пусты обе стороны, иначе `mode = MANUAL`.
+
+Ответ — XLSX с именем
 `intercompany-matrix_<ГК>_<год>-<квартал>_v<n>.xlsx`, шапкой (ГК, период, версия, единицы, режим,
 выбранные счета; для ALL — «Все балансовые счета») и строками разницы, дебета, кредита и процента расхождения для
 каждой пары. Пара SHALL заливаться цветом порога, если `exceeds_threshold` или `one_sided` — так же, как в API.
+Справа от колонок компаний SHALL быть колонка «Дебет» с `total_debet` по каждому ЮЛ строки;
+под матрицей SHALL быть строка «Кредит» с `total_credit` по каждому ЮЛ колонки.
 
 #### Scenario: Экспорт выбранных счетов
 - **WHEN** пользователь выгружает MANUAL для ГК «Русский бисквит» за 2024 Q1, версия 1