diff --git a/golden/expected_osv_parse/osv-dkb/nkz/2025-Q3/НКЗ_ОСВ_58+66+67_Субсчета+Контрагенты_2025.09-01_24459.json b/golden/expected_osv_parse/osv-dkb/nkz/2025-Q3/НКЗ_ОСВ_58+66+67_Субсчета+Контрагенты_2025.09-01_24459.json
index a21d8e6..367a50a 100644
--- a/golden/expected_osv_parse/osv-dkb/nkz/2025-Q3/НКЗ_ОСВ_58+66+67_Субсчета+Контрагенты_2025.09-01_24459.json
+++ b/golden/expected_osv_parse/osv-dkb/nkz/2025-Q3/НКЗ_ОСВ_58+66+67_Субсчета+Контрагенты_2025.09-01_24459.json
@@ -3,7 +3,7 @@
   "service": {
     "name": "tabular-parser"
   },
-  "status": "needs_check",
+  "status": "done",
   "metrics": {
     "rows": 32,
     "warnings": []
@@ -12,7 +12,7 @@
     {
       "document_type": "OSV",
       "locator": "sheet:58",
-      "status": "needs_check",
+      "status": "done",
       "warnings": [
         {
           "code": "OSV_HIERARCHY_BY_OUTLINE",
@@ -23,11 +23,6 @@
           "code": "OSV_HEADER",
           "severity": "info",
           "message": "валюта в шапке не найдена"
-        },
-        {
-          "code": "OSV_PARENT_SUM",
-          "severity": "info",
-          "message": "§1.4: суммы родителя ≠ сумме детей (±0.01): строки 12, 24"
         }
       ],
       "header": {
@@ -433,10 +428,7 @@
       "checks": {
         "total_row_matches_root": true,
         "balance_identity_violations": [],
-        "parent_sum_violations": [
-          12,
-          24
-        ]
+        "parent_sum_violations": []
       }
     },
     {
diff --git a/golden/expected_osv_parse/synthetic/s47_indent_hierarchy_code_sums.json b/golden/expected_osv_parse/synthetic/s47_indent_hierarchy_code_sums.json
new file mode 100644
index 0000000..c0c6ba1
--- /dev/null
+++ b/golden/expected_osv_parse/synthetic/s47_indent_hierarchy_code_sums.json
@@ -0,0 +1,867 @@
+{
+  "schema_version": "2.0",
+  "service": {
+    "name": "tabular-parser"
+  },
+  "status": "done",
+  "metrics": {
+    "rows": 32,
+    "warnings": []
+  },
+  "documents": [
+    {
+      "document_type": "OSV",
+      "locator": "sheet:68 сч.",
+      "status": "done",
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+        {
+          "code": "OSV_HIERARCHY_BY_INDENT",
+          "severity": "info",
+          "message": "иерархия строк — по отступам (indent)"
+        },
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+          "severity": "info",
+          "message": "тип выводимых данных (БУ/НУ/сумма) в шапке не найден"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "валюта в шапке не найдена"
+        },
+        {
+          "code": "OSV_HEADER",
+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
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+        "period_end": "2024-09-30",
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+        "closing_credit": "G"
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+          "severity": "info",
+          "message": "вид данных в шапке не указан — строки без метки приняты как БУ"
+        }
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+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "170.00",
+          "turnover_credit": null,
+          "closing_debit": "170.00",
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 14,
+          "level": 1,
+          "parent_row_number": 13,
+          "row_value": "91.02.1",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "170.00",
+          "turnover_credit": null,
+          "closing_debit": "170.00",
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 15,
+          "level": 2,
+          "parent_row_number": 14,
+          "row_value": "Проценты к уплате",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "100.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 16,
+          "level": 3,
+          "parent_row_number": 15,
+          "row_value": "Проценты по займам",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "60.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 17,
+          "level": 3,
+          "parent_row_number": 15,
+          "row_value": "Проценты по кредитам",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "40.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 18,
+          "level": 2,
+          "parent_row_number": 14,
+          "row_value": "Прочие расходы",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "30.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 19,
+          "level": 3,
+          "parent_row_number": 18,
+          "row_value": "Затраты на нужды",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "20.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 20,
+          "level": 3,
+          "parent_row_number": 18,
+          "row_value": "Штрафы по договорам",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "10.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 21,
+          "level": 2,
+          "parent_row_number": 14,
+          "row_value": "Операционные расходы",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "40.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 22,
+          "level": 3,
+          "parent_row_number": 21,
+          "row_value": "Услуги банка",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.02.1",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "40.00",
+          "turnover_credit": null,
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 23,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "91.09",
+          "group_type": "ACCOUNT",
+          "group_name": "Субконто",
+          "account_code_raw": "91.09",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": null,
+          "turnover_credit": "70.00",
+          "closing_debit": null,
+          "closing_credit": "70.00",
+          "extra": null
+        },
+        {
+          "row_number": 24,
+          "level": 1,
+          "parent_row_number": 23,
+          "row_value": "",
+          "group_type": "OTHER",
+          "group_name": null,
+          "account_code_raw": "91.09",
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": null,
+          "turnover_credit": "70.00",
+          "closing_debit": null,
+          "closing_credit": null,
+          "extra": null
+        },
+        {
+          "row_number": 25,
+          "level": 0,
+          "parent_row_number": null,
+          "row_value": "Итого",
+          "group_type": "TOTAL",
+          "group_name": null,
+          "account_code_raw": null,
+          "counterparty_name": null,
+          "counterparty_inn": null,
+          "data_type": "BU",
+          "opening_debit": null,
+          "opening_credit": null,
+          "turnover_debit": "170.00",
+          "turnover_credit": "170.00",
+          "closing_debit": "170.00",
+          "closing_credit": "170.00",
+          "extra": null
+        }
+      ],
+      "checks": {
+        "total_row_matches_root": true,
+        "balance_identity_violations": [],
+        "parent_sum_violations": []
+      }
+    }
+  ]
+}
diff --git a/osv/synthetic/README.md b/osv/synthetic/README.md
index 3c1d262..062e283 100644
--- a/osv/synthetic/README.md
+++ b/osv/synthetic/README.md
@@ -64,6 +64,7 @@ cd tabular-parser/api
 | `s44_subkonto_unnamed_10.xlsx` | то же, что `s43`, но счёт 10 (материалы «Мука пшеничная», «Сахар-песок») | счёт 10 не расчётный: подстроки остаются `OTHER` без имени, предупреждения нет, `done` |
 | `s45_account_label_value_cells.xlsx` | выгрузка 1С «ОСВ по счёту 60 по контрагентам» (tabular-parser#71, AURORA-1714): слов «по счету» нет, счёт — «Счет Поставщика» \| «60*» в соседних ячейках, «Счет Клиента» без значения; в первой колонке голые числовые коды 441, 431, 199; период «За период» \| «01.01.25..30.06.25» | `account_code_raw=60`, 2025 Q2 нарастающий, голые коды не счета, строки `COUNTERPARTY`, `done` |
 | `s46_counterparty_code_blocks.xlsx` | та же выгрузка целиком: вид субконто «Поставщики» в колонке суммы первой строки данных; блоки субсчетов 60.111, 60.112 (сумм в строке нет); в блоке — код контрагента с суммами, строка названия без сумм, договоры (в том числе «441»); «ИТОГ по 60.111» с суммами блока; в конце «ИТОГ» | `hierarchy=code_blocks`, субсчета `ACCOUNT` с суммами из «ИТОГ по …», коды — `COUNTERPARTY` с названием, договоры — `CONTRACT`, строки «ИТОГ по …», названий и «Поставщики» в `rows` нет, «ИТОГ» — `TOTAL`, `done` |
+| `s47_indent_hierarchy_code_sums.xlsx` | три листа «Субконто» без вида аналитики в шапке, иерархия по отступам (AURORA-1858, tabular-parser#78): «68 сч.» — подуровень `68.01.1` на том же отступе, что `68.01`; «90 сч.» — безымянная строка закрытия сразу за счётом `90.09` (пустая ячейка отступа не хранится); «91 сч.» — аналитика на одном отступе, вложенность видна только по суммам (`100 = 60 + 40`, `30 = 20 + 10`, `40 ⊃ 40`) | `hierarchy=indent`, `68.01.1` — ребёнок `68.01`, строка закрытия — ребёнок `90.09`/`91.09`, аналитика 91 вложена по суммам, три листа `done` |
 
 `s17`–`s19` — регрессия извлечения ИНН из текста (issue #9). `s14`–`s16` добавлены тестом покрытия словарей `tabular-parser` (`rules/*.yaml`, решение R-22): каждая запись словаря
 должна сработать на реальных или синтетических файлах; эти файлы закрывают записи, которых нет в реальных ОСВ.
diff --git a/osv/synthetic/s47_indent_hierarchy_code_sums.xlsx b/osv/synthetic/s47_indent_hierarchy_code_sums.xlsx
new file mode 100644
index 0000000..21f4255
Binary files /dev/null and b/osv/synthetic/s47_indent_hierarchy_code_sums.xlsx differ